Evaluating the success of the SISKEUDES financial system in Denpasar, Indonesia using the DeLone and McLean ISS Model

Desak Putu Wahyu Widyaswari *, I Nyoman Wijana Asmara Putra, I Ketut Yadnyana and I Dewa Nyoman Badera

Department of Master of Accounting, Faculty of Economics and Business, Udayana University, Bali, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2024, 23(02), 1739–1757
Article DOI: 10.30574/wjarr.2024.23.2.2525
 
Publication history: 
Received on 12 July 2024; revised on 19 August 2024; accepted on 21 August 2024
 
Abstract: 
This study evaluates the success of the SISKEUDES financial system in Denpasar, Indonesia, using the DeLone and McLean Model. The research investigates the impact of system quality, information quality, service quality, and human resource competency on the use and user satisfaction of SISKEUDES, and how these factors subsequently affect the net benefits of the system. Data were collected from 79 village office operators in Denpasar City through a survey. The findings indicate that higher system, information, and service quality, along with better human resource competency, significantly enhance SISKEUDES usage and user satisfaction. Additionally, increased usage and satisfaction levels positively influence the net benefits derived from SISKEUDES. These results align with the DeLone and McLean Model and the Theory of Reasoned Action, suggesting that improving system-related factors and human resource competency is crucial for maximizing the benefits of SISKEUDES. Practical recommendations include enhancing system flexibility, regularly updating information, evaluating service quality, and pursuing further education for village officials to improve their competencies.
 
Keywords: 
Theory of Reasoned Action; The Delone and Mclean ISS Model; SISKEUDES; HR Competency; Net Benefits
 
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