International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 7, Issue 2, pp: (1359-1371), Month: October 2019 - March 2020, Available at: www.researchpublish.com
Measurement of Accounting Information Systems by Adopting Delone & Mclean Models on SMEs in Badung Regency Ni Komang Ayu Inda Rumesa1, Dodik Ariyanto2 1,2 1,2
Udayana University
Faculty of Economics and Bussiness, Bali, Indonesia
Abstract: The success of an accounting information system used by SMEs is very important to note. There is a phenomenon of SMEs that have not yet benefited cleanly from the accounting information system after using it. Net benefits are the result of using information systems that contribute to individuals, groups and organizations. This study aims to measure the success of accounting information systems using the Delone & McLean (2003) model. The study was conducted at SMEs in Badung regency. This study took a sample using the nonprobability sampling method with accidental sampling technique. The technical analysis used is multiple linear regression analysis. The analysis found that there was a significant influence between the Information Quality on system use and user satisfaction, service quality on system use and user satisfaction, and system usage and user satisfaction on net benefits. Thus the success rate of the accounting information system used by the Badung Regency SMEs has been classified as successful. Keywords: System quality, information quality, service quality, system use, user satisfaction, net benefits.
I. INTRODUCTION The accounting information system has now entered the Industrial Revolution Era 4.0 along with the launch of the "making accounting information system 4.0" Roadmap which was officially delivered by the Ministry of Industry with one of these cross-sectoral systemic accounting information, namely national digital infrastructure development. The Minister of Research and Technology of the Republic of Indonesia, Mohamad Nasir applies the accounting information system to the steps of the Badung Regent who has made an innovation to form a Research and Development Agency. This Research and Development Agency has made Badung Regency grow big based on technology and innovation (badungkab.go.id). Badung Regency conducts various digital-based public services in order to realize Badung Smart City and Smart Society. The industry in Badung Regency must have an accounting information system to face the moment which is closely related to the digital era (badungkab.go.id). One key thing that must always be improved by every industry is the ability of data management that is safe and precise, in accordance with applicable regulations. To increase this capability, an accounting information system is needed to support the development of data management. Accounting information system is a system that collects, records, stores, and processes data to produce information for decision makers (Marshall B. Romney & Steinbart, 2003). Small medium enterprises in general still apply simple accounting without seeing good and correct accounting standards. Mohan-Neill (2009), states that small companies still tend to be less sophisticated in financial accounting information systems. Problems will arise if the application of accounting is not done properly and correctly, especially if there is indeed no application of accounting at all. SMEs can develop and pay special attention to information technology as a source that facilitates the effective collection and use of information. One form of this attention is the use of Accounting
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