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IJSEGCE

VOL 2, No.2 July 2019


ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v3i1.97

DETERMINANT OF USER SATISFACTION MANAGEMENT AND ACCOUNTING INFORMATION SYSTEMS


APPLICATION FOR OWNED OF STATE WEALTH BY STATE ON SCOPE OFFICE SERVICE AND DENPASAR
AUCTION

Author
I Gusti Made Ngurah Meiada
ngurahmeiada@gmail.com
Post Graduate of Mahasarawati Denpasar University

Anik Yuesti
anikyuesti@unmas.ac.id
Post Graduate of Mahasarawati Denpasar University

I Nengah Suardhika
suardhikanengah@unmas.ac.id
Post Graduate of Mahasarawati Denpasar University

ABSTRACT

This research aims to analyze, examine, and explain the moderating role of human resource competencies on the
effect of system quality, information quality and service quality on user satisfaction. This research was conducted at
the office of National Wealth and Auction Service of Denpasar City. The research population is 178 employees, with
data collection techniques used is questionnaire. The research sample used is 64 employees and subsequently
analyzed using Structural Equation Modeling PLS. This study results indicate that service quality is the most
important variable that determines user satisfaction, in addition to system quality. On the contrary, information quality
cannot increase user satisfaction. On the other hand, human resources competencies is able to strengthen the role
of information quality in determining user satisfaction at the office of National Wealth and Auction Service of
Denpasar City. This finding provides supporting evidence which enrich the success model of information systems
DeLone and McLean (2003) that apply quality systems variable, information quality and service quality to user
satisfaction. Furthermore, this study incorporates human resources competencies as moderating variable.

Keywords: system quality, information quality, service quality, user satisfaction

I. INTRODUCTION SIMAK-BMN is a system created to facilitate the


government in terms of managing state assets so that
SIMAK-BMN produces information as a basis for they are well-inventory. What is meant by management
the preparation of the State Ministry / Institutional is a series of activities that have core planning,
Balance Sheet and Information for needs planning and organizing, mobilizing and monitoring aimed at exploring
budgeting, procurement, use, utilization, security and and utilizing natural resources effectively to achieve
maintenance, assessment, deletion, alienation, organizational goals that have been determined (Afandi
guidance, supervision and control in accordance with the and Sulastri, 2012).
Minister of Finance Regulation Number 171 of 2007 part SIMAK-BMN itself has experienced several
four concerning the Central Government Accounting and changes before. In 2004 the Ministry of Finance of the
Financial Reporting System. Republic of Indonesia socialized the State Property
SIMAK-BMN (Management Information System Accounting System (SABMN) aimed at managing BMN,
and Accounting for State Property) is an application that but in 2007 the SABMN was changed to SIMAK-BMN
combines manual and computerized procedures in order with various changes aimed at improving the
to produce transaction data to support the preparation of management of State Property (Rahayu et al, 2014) .
balance sheet reports and can also be useful to support To find out the success of a system can be seen
BMN management functions (Rahardiyanti, 2012). from what factors influence the effectiveness of the
system so that it can meet the satisfaction of users.

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IJSEGCE
VOL 2, No.2 July 2019
ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v3i1.97
Effectiveness is a basic element to achieve the goals or (SIMAK-BMN) and the possibility of imperfect SIMAK-
targets that have been determined in each organization BMN applications.
(Sitoresmi, 2013). Based on this, measuring tools are needed to
The information system success model that is determine the success of the Management Information
widely used is the DeLone and McLean (2003) model System and Accounting for State Property (SIMAK-
which states that information quality, system quality and BMN) so that the satisfaction of users of the information
service quality will positively influence user satisfaction. system is achieved.
Research conducted by Iivari (2005) that empirically Based on the background description above, the
tested the DeLone and McLean models, the results researcher is interested in researching about Factors
prove that the success of information systems is Influencing User Satisfaction Management and
influenced by the quality of the information system and Accounting Applications for State Property (SIMAK-
the quality of information produced from the system BMN) with HR Competence as a Moderating Variable in
concerned (Yuesti & Kepramareni, 2019). Working Units in the Denpasar KPKNL Regional
The quality of the system is a combination of Environment.
hardware and software that is owned by the information
system (DeLone and Mclean, 1992). The results of II. LITERATURE REVIEW
research conducted by Saleh et al. (2012) found that the
quality of information systems affect user satisfaction, SIMAK-BMN
the better the information system that is run the more The Management and Accounting Information
increasing the user satisfaction of the software. In line System for State Property (SIMAK-BMN) is held with the
with the study of Darmawan (2010), Istianingsih and aim of producing financial information reports that are
Wijanto (2008), Dwivedi (2012), Hsiu Fen Lin (2010) needed as a means of accountability for the
while insignificant relationships were found from Tan et implementation of the APBN Budget and management /
al. (2015), Jiule song et al. (2017) ), Sudarmadi (2010). control of BMN controlled by an accounting unit of goods
The higher the quality of information produced by users (Pamungkas et al., 2011)
an information system, the more it will increase user
satisfaction (DeLone, 2004). This opinion is supported User Satisfaction
by the results of the study of Saleh et al. (2012) which Information system user satisfaction in this study
shows that information quality influences user is the level of user satisfaction of the software used and
satisfaction. Quality information provides information that the output produced by the software. Satisfaction
is accurate, clear, detailed, relevant, easy to implement, according to the Indonesian dictionary is satisfied;
easy to obtain, timely, up to date and in accordance with feeling happy; subject (things that are fun, relief and so
user needs thereby increasing user satisfaction in using on). Satisfaction can be interpreted as a person's sense
the information generated. of pleasure and relief due to consuming a product or
The results of this study are also supported by service to get the service of a service. According to Arifin
Nursudi and Sudarno (2013), Istianingsih and Wijanto and Rahayu (2011) Satisfaction is the level of a person's
(2008), Dwivedi (2012), Sudarmadi (2010), while perceived condition which is the result of comparing
insignificant relationships were found from Tan et al. perceived products in relation to one's expectations.
(2015), Darmawan (2010), Yasa and Ariyanto (2017). DeLone and McLean (2003) state that user satisfaction
The application of the SIMAK-BMN application is is the response of the recipient (user) to the use of the
still experiencing problems since the application was output of the information system.
launched to the Satker (Work Unit) because the
application is still not perfect and must be launched to Information Quality
the Satker due to regulations that require using this The purpose of information systems is to
system. This application is still under development, so it produce information. Information (information) is data
often requires an update to install the application to that is processed into a form that is useful for its users,
update existing features. both regarding management and routine decisions and
Before the latest application can be updated, the are strategic. Information quality refers to the output of
data input process is done manually because of the the information system, this concerns the value, benefits,
application update there are some account codes that relevance and urgency of the information produced
have changed. Sometimes instructions for updating an (DeLone and McLean, 2003).
application have been published, but the application According to Suwardjono (2010: 165) that
update file has not come out, so the user must wait until information will be useful if the information is linked to
the application can be updated. If the application update decisions that are targeted by information. Information
is late the reconciliation process is also late. Barriers and will be useful if the information is understood and used
obstacles can also arise due to lack of coordination and by users. Information will also be useful if the user trusts
understanding of information about governance and the information.
administration of state property using the Management The quality of information intended in this study
and Accounting Information System for State Property is the quality of the financial statements produced by the

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IJSEGCE
VOL 2, No.2 July 2019
ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v3i1.97
information system used, the information generated 1. Hypothesis 1 The quality of the system has a
must be beneficial to the organization in decision positive effect on the level of user satisfaction.
making. 2. Hypothesis 2 The quality of information has a
positive effect on the level of user satisfaction.
Quality of Service 3. Hypothesis 3 Service quality has a positive effect on
Service according to Mahmoedin (2010: 2) is an the level of user satisfaction.
activity or a series of invisible activities that occur as a 4. Hypothesis 4 Competence of human resources is
result of interactions between consumers and able to moderate the effect of the quality of the
employees or other things provided by the service information system on the level of user satisfaction
provider companies intended to solve the problems of 5. Hypothesis 5 Human resource competence is able
consumers / customers. to moderate the influence of information quality on
Different educational backgrounds of application the level of user satisfaction
users require the support and services of Electronic Data 6. Hypothesis 4 Competence of human resources is
Processing (EDP) staff who specifically provide service able to moderate the effect of information service
support for the implementation of Agency Information quality on the level of user satisfaction
Systems (SIA). In this study, what is meant by EDP staff
support and services is the service provided by KPKNL III. RESEACH METHOD
to the satker operators related to the operational The study was conducted at the Satker in the
application of SIMAK-BMN. Denpasar KPKNL (Office of State Assets and Auction
The KPKNL services include training and Services). The object of research is the user operator
application technical guidance, application consulting, application SIMAK-BMN (Accounting Information
active communication services, and the technical ability Systems and State Property). The population in this
of KPKNL staff in providing solutions to application study is the operator of the Management and Accounting
problems. KPKNL services related to the operation of System for State Property (SIMAK-BMN) in the work unit
government reporting applications are an integral part of in the Denpasar KPKNL area with a total of 178 work
KPKNL's excellent service as a whole. According to units, where each work unit will be given 1 (one)
Nursudi and Sudarno's research (2013) shows that questionnaire to be filled out by the operator work unit,
service quality has a positive influence on user so the number of population in this study were 178
satisfaction. people (respondents). Based on calculations with the
Slovin formula above, the minimum number of samples
Human Resource Competencies targeted in the study was 64 people. The sampling
Competence by Spencer cited by Moeheriono method in this study is proportionate sampling or
(2014: 5) is as an underlying characteristic of a person proportional sampling of each operator. While the
related to the effectiveness of individual performance in determination of respondents uses random sampling
his work or basic characteristics of individuals who have (random sampling). Inferential analysis techniques are
a causal relationship or as a cause and effect with the used to test empirical models and hypotheses proposed
criteria used as a reference. in this study (Yuesti & Agung, 2019). The analysis
Human resources (HR) is one of the most technique used is a structural equation model (Structural
important factors that cannot be separated from an Equation Modeling - SEM) based on variance or
organization, either a company or an institution. In component based SEM, known as Partial Least Square
addition, HR is also a factor that influences the (PLS).
development of a company. In essence, HR is a human
being employed in an organization that will later become IV. RESEARCH RESULT
a mobilizer to be able to achieve the goals of the
organization itself. Analysis Result

Hypothesis

Figure 1 Hypothesis Figure 2 Analysis Result

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IJSEGCE
VOL 2, No.2 July 2019
ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v3i1.97
Hypothesis Testing study are in line with the results of research conducted
Based on Figure 2 above, it can be conveyed by Istianingsih and Wiwik (2009) about the effect of
research findings that service quality most determines information system user satisfaction on individual
user satisfaction besides system quality. Meanwhile, the performance (Empirical Study of Users of Accounting
quality of information is not able to increase user Information System Application Program Packages in
satisfaction. On the other hand, human resource Indonesia). Of the 400 questionnaires sent to
competencies are able to strengthen the quality of respondents ,. The number of final samples obtained
information in determining user satisfaction at the that can be included in the test is 204 respondents or
Denpasar KPKNL scope of work. This finding is able to 51% of the total intended respondents.
enrich the success model of DeLone and McLean (2003)
information systems that use system quality, information
quality and service quality variables to user satisfaction, Discussion
in this study adding the moderating variable of Security is the most important dimension of
competence in human resources. system quality. It can be concluded that the quality of a
The results of hypothesis testing indicate that good system lies in the security of the system itself. But
the quality of the system has a positive and significant this is not in accordance with the existing reality where in
effect on user satisfaction. These results mean that the fact the average reliability is the highest average of
better the quality of the system from the application will 4,109 of the respondents' statements. Thus the quality of
increase user satisfaction at the Denpasar KPKNL the SIMAK-BMN application system within the scope of
scope of work. The results of this study illustrate that the the Denpasar KPKNL can be declared inadequate. This
quality of the system prioritizes security, reliability, ease can be used as input to the makers of the SIMAK BMN
of use, flexibility, speed of access can increase user system to pay more attention to the reliability of the
satisfaction. The results of this study support the results system, for example, when an application is used it
of research conducted by Dwivedi et al (2012) with the rarely hangs / crashes so that the quality of the system
title RFID systems in libraries: An empirical examination will be better without ignoring other indicators such as
of factors affecting system use and user satisfaction. ease of use, speed of access, flexibility and security.
The results of the study stated that if the quality of the Timely indicators are the most important
system is good, it will trigger an increase in usage and indicators in the quality of information. It can further be
result in higher user satisfaction. interpreted that the quality of information is said to be
Hypothesis testing results indicate that the good if the information produced by an application is
quality of information has no effect on user satisfaction. timely and up to date. But in reality where the accurate
These results mean that the quality of information average is the highest mean of 4,164 of the
generated from applications cannot improve user respondents' responses. Thus the quality of information
satisfaction. The quality of information measured by from the SIMAK-BMN application can be declared
indicators that are timely, accurate, relevant is an inadequate. This can be used as input to the makers of
objective quality of information quality. This is because the SIMAK BMN system to pay more attention to the
the information generated by the application is in accuracy of the information generated from the
accordance with the required format, so users only input application, so that the information generated can be
in accordance with existing data. In another study the trusted by its users. Thus the quality of information will
moderation examination showed that human resource be better without ignoring other indicators such as on
competencies were able to moderate the effects of time and relevance.
information quality in determining the satisfaction of Guarantee indicator is the most important
SIMAK-BMN users at the KPKNL scope. The results of indicator in service quality. Thus it can be interpreted
this study are in line with research conducted by that the quality of service is said to be good if the
Djuhono Tan et al. (2015) entitled Testing the Success personnel / staff of the Denpasar KPKNL have sufficient
of the DeLone & McLean Model Information System in knowledge in answering questions or solving problems,
the Public Sector during August-September 2014 as so users are sure and trust in the information provided.
many as 62 people. Profile of Respondents described But in reality where the average direct evidence
includes age, gender, education, length of work, length is the highest mean of 4,291 of the respondents'
of time using SIKD by using PLS analysis states that the responses. Thus the quality of service from the SIMAK-
quality of information has no effect on user satisfaction. BMN application can be declared inadequate. This can
The results of hypothesis testing indicate that be used as input for Denpasar KPKNL personnel to pay
service quality has a positive and significant effect on more attention to direct evidence of the services
user satisfaction. These results mean that the better the provided, so that the services provided can be further
quality of service from the application provider, it will improved. Thus the quality of service will be better
increase user satisfaction. The results of this study without ignoring other indicators such as reliability,
illustrate that the quality of service puts forward the responsiveness, assurance and empathy.
guarantee, reliability, responsiveness, direct evidence, In accordance with reality, the reality is that the
empathy increases user satisfaction. The results of this average skills and attitudes are the highest mean, each

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IJSEGCE
VOL 2, No.2 July 2019
ISSN: 2656- 3037
http://www.journals.segce.com/index.php/IJSEGCE
DOI: https://doi.org/10.1234/ijsegce.v3i1.97
at 4,203 from the responses of respondents. Thus the without ignoring other indicators such as reliability,
HR competencies of users can be stated to be responsiveness, assurance and empathy.
adequate. This gives instructions to pay more attention 2. The makers of the SIMAK BMN application system
to skills and attitudes to improve HR competencies. It should pay more attention to the accuracy of the
can further be interpreted that HR competencies are information generated from the application, so that
said to be good if users are able to work together and the information generated can be trusted by its
communicate well with colleagues in solving problems users. Thus the quality of information will be better
and have high responsibility and discipline towards work. without ignoring other indicators such as on time and
User satisfaction is said to be satisfied if the relevance.
application can provide information in accordance with 3. The reliability of a system is the most important thing
the format needed and can be clearly understood by the from the quality of the system without ignoring other
user. But in reality where the average ease and on time indicators such as ease of use, speed of access,
are the highest averages of 4.234 from the responses of flexibility and security. Because when the application
respondents. is used rarely occurs problems such as hang / crash
Thus user satisfaction from the SIMAK-BMN in the program it will increase user satisfaction
application can be declared inadequate. This can be
used as a clue to the application provider to pay more
attention to the ease and on time. Thus user satisfaction REFFERENCES
will be better without ignoring other indicators such as
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http://www.journals.segce.com/index.php/IJSEGCE
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