Measurement of Accounting Information Systems by Adopting Delone & Mclean Models on SMEs in Badung Regency

Ni Komang Ayu Inda Rumesa, Dodik Ariyanto

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.

Title: Measurement of Accounting Information Systems by Adopting Delone & Mclean Models on SMEs in Badung Regency

Author: Ni Komang Ayu Inda Rumesa, Dodik Ariyanto

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 7, Issue 2, October 2019 – March 2020

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Measurement of Accounting Information Systems by Adopting Delone & Mclean Models on SMEs in Badung Regency by Ni Komang Ayu Inda Rumesa, Dodik Ariyanto