Universitas Indonesia Conferences, International Accounting Conference - 2017

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The Analysis of Accounting Management Information System of State-Owned Assets (SIMAK-BMN) at State Universities
Riana Widiastuti, Dyah Setyaningrum

Last modified: 2017-08-21

Abstract


This study discusses the influence of information quality, system quality, service quality and the use toward user satisfaction, and the influence of use and user satisfaction toward net benefits in the implementation of Accounting Management Information Systems of State-Owned Assets (SIMAK-BMN) at State Universities, by using Model Update DeLone and McLean (2003). SIMAK BMN is an information system for the implementation of the administration of the assets at the working unit of the Central Government. This study uses primary data compiled from 101 respondents the asset administration officials. The results of this study are generally consistent with research conducted by DeLone and McLean (2003). However, because the application of SIMAK BMN is mandatory, this research does not examine the effect variable of information quality, systems, and service toward system usage. The information quality, systems quality and the use influence the user satisfaction, however service quality does not influence the user satisfaction. Furthermore,  the use and user satisfaction was found influence to the net benefits. To optimize service quality, in addition through formal channels also can be held by informal channels such as sharing group between asset administration officials.

        Keywords: Fixed assets, Information quality, Information systems, Net benefits, Service quality, SIMAK-BMN,  State-Owned Assets, State Universities, Update DeLone and McLean IS Model (2003),  System quality, Use, User Satisfaction.

Keywords


Fixed assets, Information quality, Information systems, Net benefits, Service quality, SIMAK-BMN, State-Owned Assets, State Universities, Update DeLone and McLean IS Model (2003), System quality, Use, User Satisfaction.

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