THE SUCCESS OF APPLYING ACCRUAL-BASED ACCOUNTING INFORMATION SYSTEM

Baiq Arinita Adriantini, Thatok Asmony, Budi Santoso

Abstract


In 2015 accrual-based accounting system has been implemented in central government. To support this The Ministry of Finance developed an application called SAIBA. SAIBA is a financial software that is used for reporting purposes. This is used by government work unit that manages the state budget or APBN. As a new development software, SAIBA often reported has an error. The purpose of this study is to assess the success of the use of SAIBA. Successful on using that software is one of factor that supports the success of applying accrual-based accounting system in the government sector in Indonesia. The success of using SAIBA is judged by user satisfaction. It is observed from information quality, system quality, user competence, and management support. This study modifies information system success model from DeLone and McLean (1992) and also observes the affects of user competence and management support to user satisfaction. Data used in this study is primary data based on questionnaires distributed to the users of SAIBA who work at Government institutions. To examine 129 returned questionnaires, I use the Partial Least Square (PLS) as a data analysis technique. The results of this study show that information quality does not affect to user satisfaction. But, the other variables are system quality user competence and management support significantly affect user satisfaction. This study contributes to the stakeholders as study materials and evaluation of accounting policies of central government and also about the development of accounting software.

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