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Journal : Jurnal Akuntansi Aktual

Pengaruh Kualitas Sistem dan Kualitas Informasi terhadap Manfaat Bersih dengan Intensitas Penggunaan sebagai Variabel Mediasi Krisdiantoro, Yuyut; Subekti, Imam; Prihatiningtias, Yeney Widya
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.572 KB) | DOI: 10.17977/um004v5i32019p261

Abstract

Abstract: This study aims to provide empirical evidence of the influence of system quality and information quality on the net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers, users of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) at offices within the Ministry of Finance in East Java Province and obtained 97 respondents. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result shows several findings. First, the quality of a good system will affect the intensity of the use of the system and can provide added value in the form of improvements to the performance of individuals and organizations. Second, the quality of information affects the improvement of individual and organizational performance. Third, the quality of information does not affect the intensity of use. Fourth, the intensity of use is not affect the improvement of individual and organizational performance. The result of this study can be used as consideration in making improvements in the implementation and development of SIMPeL.Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kualitas sistem dan kualitas informasi terhadap manfaat bersih yang dimediasi oleh intensitas penggunaan. Metode pengumpulan data dalam penelitian ini menggunakan survey terhadap responden yang bertugas sebagai pengelola keuangan yang menggunakan Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) pada kantor-kantor di lingkungan Kementerian Keuangan di Provinsi Jawa Timur dan didapatkan responden sejumlah 97 orang. Data dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan beberapa temuan. Pertama, kualitas sistem yang baik akan memengaruhi intensitas penggunaan sistem dan memberikan nilai tambah berupa peningkatan terhadap kinerja individu maupun organisasi. Kedua, kualitas informasi berpengaruh terhadap peningkatan kinerja individu maupun organisasi. Ketiga, kualitas informasi tidak memengaruhi intensitas penggunaan sistem. Keempat, intensitas penggunaan tidak memengaruhi peningkatan kinerja individu maupun organisasi. Hasil penelitian ini dapat menjadi pertimbangan dalam melakukan perbaikan dalam penyelenggaraan dan pengembangan Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL).
PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP MANFAAT BERSIH DENGAN INTENSITAS PENGGUNAAN SEBAGAI VARIABEL MEDIASI Krisdiantoro, Yuyut; Subekti, Imam; Prihatiningtias, Yeney Widya
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 2, JUNI 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.566 KB) | DOI: 10.17977/um004v5i22018p149

Abstract

This study aims to provide empirical evidence of the influence of system quality and information quality on net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers, users of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) at offices within the Ministry of Finance in East Java Province and obtained 97 respondents. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result shows several findings. Firstly, the quality of a good system will affect the intensity of the use of the system and can provide added value in the form of improvements to the performance of individuals and organizations. The second finding shows that the quality of information affects the improvement of individual and organizational performance. Thirdly, the quality of information does not affect the intensity of use. Lastly , the intensity of use has no  effect on the improvement of individual and organizational performance. The result of this study can be used as consideration in making improvements in the implementation and development of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL)
Co-Authors -, Rosidi Abdul Aziz Rani Abdul Ghofar Aditya Pramudita Ali I. Mukhsin Alshrife, Fouad Mohammed Andriyanto, Dicky Ari Fahrial Syam Asman B. Ranakusuma Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Dante S Harbuwono, Dante S Dante S. Harbuwono Dante Saksono Harbuwono, Dante Saksono Denissa Nadya Tiffany Dewiruna, Intansari Diah Martina, Diah Dono Antono Dyah Puspasari, Dyah Edhi Martono Edy Suandi Hamid Ellis Afri Zumaila Em Yunir, Em Endang Mardiati Esthika Dewiasty, Esthika Fajar Lazuardi Sofwan Fakhriyyah, Dewi Diah Fariz Hermawan Fuad, Aulia Gracia Masita Hari Hendarto, Hari Indah Putri Utami Inke Livia Jacobus Albertus Kharista, Malinda Komarudin Achmad Krisdiantoro, Yuyut Krishna Adi Wibisana, Krishna Adi Kurniasari Novi Hardanti Laurentius A Pramono, Laurentius A Laurentius A. Pramono Laurentius Aswin Pramono Maksum, Umar Malawat, Fadli Fendi Malawat, Fadli Fendi Marcellus Simadibrata Meliana Octavia, Meliana Mohamad Fadhli Azhmi Murdani Abdullah Nadia Damayanti Nesi, Antonius Noval Adib Novita Ayu Chandra Dewi Novita Dewi ONIZ ULFA PERMATA Pradana Soewondo Pramuki, Ni Made Wisni Arie Pratiwi, Eva Fauzia Dian Prima Ramdani Ariesty Pringgodigdo Nugroho, Pringgodigdo Priyatna Bagus Susanto Purnamasari, Fitri Putri, Ronasari Mahaji Ramadhani, Ranita Rifqi, Robith Abdullah Rino Alvani Gani Rosidi Rosidi Sari Atmini Sarwono Waspadji Sidartawan Soegondo Slamet Suyono Suharko Soebardi Sulistianingtyas, Veronica Sutrisno sutrisno Taniawati Supali Totallia, Yayuk Tri J.E. Tarigan Unti Ludigdo Ustman Ustman Vajriyanti, Eva Wardani, Pramita Sukma Widya, Yeney Wismandari Wisnu Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Zaki Baridwan