INOVTEK Polbeng - Seri Informatika
Vol. 11 No. 3 (2026): August

POS System Success Evaluation at a Civil Servants Cooperative: DeLone-McLean Evidence and Green Accounting as an Extended Net Benefit

Wayan Hesadijaya Utthavi (Politeknik Negeri Bali)
Ni Luh Ayu Kartika Yuniastari Sarja (Politeknik Negeri Bali)
Kadek Nita Sumiari (Politeknik Negeri Bali)
I Ketut Parnata (Politeknik Negri Bali)



Article Info

Publish Date
10 Aug 2026

Abstract

Information system success models define net benefits in economic and operational terms, while the environmental implications of digitalization remain insufficiently addressed. This study evaluated a centralized Point of Sale (POS) system at the Civil Servants’ Cooperative of Politeknik Negeri Bali using the DeLone and McLean Information Systems Success Model, extended by incorporating green accounting transformation as an environmental benefit alongside operational efficiency. A mixed-methods evaluative design involved customers (N = 78), tenants (N = 12), managers (N = 7). Data were analyzed using validity and reliability tests, Pearson correlation, path analysis, the Wilcoxon signed-rank test, and thematic analysis. All 18 constructs were reliable, with Cronbach’s alpha values ranging from 0.757 to 0.976, and all 17 customer items were valid. Queue management and comfort significantly predicted customer satisfaction (β = 0.683, p < 0.001; R² = 0.715), while satisfaction significantly predicted green accounting transformation (β = 0.773, p < 0.001; R² = 0.597). Ease of use and speed were not significant when tested jointly. Although average monthly sales declined after implementation, the difference reflected changes in measurement basis rather than system performance. The model offers a replicable framework for cooperative evaluation.

Copyrights © 2026






Journal Info

Abbrev

ISI

Publisher

Subject

Computer Science & IT

Description

The Journal of Innovation and Technology (INOVTEK Polbeng—Seri Informatika) is a distinguished publication hosted by the State Polytechnic of Bengkalis. Dedicated to advancing the field of informatics, this scientific research journal serves as a vital platform for academics, researchers, and ...