State Treasury and Budget System Online Monitoring (OM-SPAN) on Organizational Performance

Authors

  • Eka Firta Puspitasari Master of Accounting, Universitas Brawijaya, Malang, East Java
  • Zaki Baridwan Master of Accounting, Universitas Brawijaya, Malang, East Java
  • Saari Atmini Master of Accounting, Universitas Brawijaya, Malang, East Java

DOI:

https://doi.org/10.55324/iss.v2i9.465

Keywords:

information quality, system quality, service quality, trust, OM-SPAN

Abstract

Backgrounds: Prior to the adoption of the OM-SPAN program and its implementation, treasury officials must go to State Treasury Service Office (KPPN) to review the liquidation process through a Payment Order (SPM) and Fund Deposit Order (SP2D).

Aim: This study aims to analyze and obtain empirical evidence on the effect of information quality, system quality, service quality, and trust on user satisfaction of the OM-SPAN application at the Treasury Officer of the Directorate General of Housing of the Ministry of PUPR. Furthermore, the effect of user satisfaction on organizational performance will also be analyzed.

Methods: The sample consisted of 95 Treasury officials of the Directorate General of Housing of the Ministry of PUPR spread across work units and centers in 38 provinces in Indonesia.

Findings: The findings and results of this study empirically show that user satisfaction with the OM-SPAN application is influenced by several factors, namely the information quality and system quality of the OM-SPAN application. The results of this study also concluded that user satisfaction with the OM-SPAN application has a positive effect on organizational performance. The findings and results of this study also make it clear that no empirical evidence explains the effect of service quality and trust as determinants of OM-SPAN application user satisfaction.

References

Afnan, A. (2018). Pengukuran keberhasilan penggunaan e-ticketing PT Kereta Api Indonesia (KAI) dengan Modified DeLone McLean. JBE, 3(1), 1–13.

Aldholay, A., Isaac, O., & Abdullah, Z. (2018). An extension of Delone and McLean IS success model with self-efficacy online learning usage in Yemen. The International Journal of Information and Learning Technology, 32(2), 109–123.

Ali, N. I., Samsuri, S., Brohi, I. A., Soomro, A. B., Soomro, S., & Shah, A. (2018). Preliminary study on factors affecting e-commerce success: A modified Delone and McLean model. Proceedings - International Conference on Information and Communication Technology for the Muslim World 2018, ICT4M 2018, July, 120–125. https://doi.org/10.1109/ICT4M.2018.00031

Anwar, A. I., & Hadi, M. (2022). Implementasi aplikasi SAKTI dan SPAN dalam penyusunan laporan keuangan. Jurnal Informatika, 1(2), 32–55.

Baridwan, Z. (2012). Analisis Keperilakuan Individu Terhadap Implementasi Sistem Informasi Akuntansi: Model Penerimaan dan Kesuksesan Sistem Informasi Berbasis Teknologi. [Disertasi, Universitas Brawijaya].

Damabi, M., Firoozbakht, M., & Ahmadyan, A. (2018). A model for customers satisfaction and trust for mobile banking using DeLone and McLean model of information systems success. Journal of Soft Computing and Decision Support Systems, 5(3), 21–28.

DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748

Hair, J., Black, W., Babin, B., & Anderson, R. (2017). Multivariate data analysis. Pearson.

Ichsan, M. (2017). Mengukur kesuksesan implementasi Om Span menggunakan model Delone dan Mclean. Jurnal BPPK?: Badan Pendidikan Dan Pelatihan Keuangan, 10(1), 38–50. https://doi.org/10.48108/jurnalbppk.v10i1.30

Khana, R., Singh, M. M., Damanhoori, F., & Mustaffa, N. (2020). The relationship of trustworthiness and ethical value in the healthcare system. International Journal of Advanced Computer Science and Applications, 11(11), 413–424. https://doi.org/10.14569/IJACSA.2020.0111153

Komala, R., & Selvi, E. (2021). Pengaruh kualitas layanan dan kepercayaan terhadap kepuasan pelanggan jasa transportasi online. Jurnal Manajemen, 13(3), 483–491.

Kusumastuti, M. C., & Iwandi, S. A. (2017). Investigasi Empat Faktor Kontingensi Sebagai Variabel Moderating Terhadap Partisipasi Pemakai Dan Kepuasan Pemakai Dalam Pengembangan Sistem Informasi. The Indonesian Accounting Review, 2(02), 139. https://doi.org/10.14414/tiar.v2i02.90

Meida, F., Astuti, M., & Nastiti, H. (2022). Pengaruh Kualitas Pelayanan Dan Kepercayaan Terhadap Kepuasan Pelanggan E-Commerce Sociolla Di Era Pandemic Covid-19. IKRAITH-EKONOMIKA, 5(2), 157-166. https://doi.org/10.30872/jfor.v24i2.10857

Nugroho, Y. P., Basuki, B., & Fanani, Z. (2017). Analisis Sistem Perbendaharaan dan Anggaran Negara (SPAN) dalam proses pencairan dana APBN pada Kantor Pelayanan Perbendaharaan Negara Jakarta II. Media Riset Akuntansi, Auditing & Informasi, 17(1), 67-80. https://doi.org/10.25105/mraai.v17i1.1982

Pawirosumarto, S. (2016). Pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap kepuasan pengguna sistem e-learning. MIX: Jurnal Ilmiah Manajemen, VI(3), 416–433.

Ramadhani, Y., & Nasrah. (2019). Sistem informasi monitoring dan evaluasi pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) pada Kantor Dinas Pendidikan Kabupaten Soppeng. Jurnal Ilmiah Sistem Informasi Dan Teknik Informatika “JISTI,” 2(2), 42–51.

Sabeh, H. N., Husin, M. H., Kee, D. M. H., Baharudin, A. S., & Abdullah, R. (2021). A Systematic Review of the DeLone and McLean model of information systems success in an e-learning context (2010-2020). IEEE Access, 9, 81210–81235. https://doi.org/10.1109/ACCESS.2021.3084815

Sancoko, S., Desta, A. F., Yuliyanto, H., & Alaufa, B. (2022). User Satisfaction on Utilization of Human Resources Information System (HRIS) in Public Organizations. Proceedings, 83(1). https://doi.org/10.3390/proceedings2022083032

Rahayu, F. S., Apriliyanto, R., & Putro, Y. S. P. W. (2018). Analisis Kesuksesan Sistem Informasi Kemahasiswaan (SIKMA) dengan Pendekatan Model DeLone dan McLean. Indonesian Journal of Information Systems, 1(1), 34-46. https://doi.org/10.24002/ijis.v1i1.1704

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building. John Wiley & Sons Ltd.

Mawey, T. C., Tumbel, A., & Ogi, I. W. (2018). Pengaruh kepercayaan dan kualitas layanan terhadap kepuasan nasabah PT Bank Sulutgo. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 6(3).

Urbach, N., Smolnik, S., & Riempp, G. (2010). An empirical investigation of employee portal success. Journal of Strategic Information Systems, 19(3), 184–206. https://doi.org/10.1016/j.jsis.2010.06.002

Widiastuti, R. (2019). Pengaruh kualitas sistem, kualitas informasi, kualitas pelayanan terhadap penggunaan dan kepuasan pengguna serta dampaknya terhadap net benefits: Studi pada pengguna sistem informasi Beban Kinerja Dosen (BKD) Universitas Negeri Malang. [Skripsi, Universitas Negeri Malang].

Downloads

Published

2023-06-23