System Quality and Information Quality in Public Sector Accounting Information Systems: The Mediating Role of Perceived Usefulness on User Satisfaction

Authors

  • Tri Lestari Jambi University, Jambi, Indonesia
  • Sri Rahayu Jambi University, Jambi, Indonesia
  • Achmad Hizazi Jambi University, Jambi, Indonesia
  • Wirmie Eka Putra Jambi University, Jambi, Indonesia

DOI:

https://doi.org/10.38035/dijemss.v7i5.6748

Keywords:

System Quality, Information Quality, Perceived Usefulness, User Satisfaction, Public Sector

Abstract

This study is motivated by the suboptimal level of user satisfaction in the implementation of accounting information systems in the public sector. The objective of this study is to examine the effect of system quality and information quality on user satisfaction with the mediating role of perceived usefulness. The research object is work units that are partners of the State Treasury Service Office in Jambi, with a population of 230 work units and a sample of 161 work units. This study employs a quantitative approach using survey methods and data analysis through Partial Least Squares Structural Equation Modeling. The results show that system quality and information quality have a positive and significant effect on perceived usefulness. Furthermore, perceived usefulness has a positive and significant effect on user satisfaction. Information quality also has a direct effect on user satisfaction, while system quality does not have a direct effect. Mediation analysis indicates that perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between information quality and user satisfaction. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction in public sector accounting information systems.

References

Abdul Rahim, N. F., Abbasi, G. A., Iranmanesh, M., Christopher, N., & Amran, A. (2023). Determinants of continuous intention to use e-government services: an extension of technology continuance theory. Journal of Systems and Information Technology, 25(3), 245–267. https://doi.org/10.1108/JSIT-09-2020-0166

AL Athmay, Al. A. A., Fantazy, K., & Kumar, V. (2016). E-government adoption and user’s satisfaction: an empirical investigation. EuroMed Journal of Business, 11(1), 57–83. https://doi.org/10.1108/EMJB-05-2014-0016

Alkraiji, A. I. (2021). An examination of citizen satisfaction with mandatory e-government services: comparison of two information systems success models. Transforming Government: People, Process and Policy, 15(1), 36–58. https://doi.org/10.1108/TG-01-2020-0015

Alqaralleh, B. A. Y., Al-Omari, A. H., & Alksasbeh, M. Z. (2020). An integrated conceptual model for m-government acceptance in developing countries: The case study of Jordan. International Journal of Interactive Mobile Technologies, 14(6), 115–136. https://doi.org/10.3991/IJIM.V14I06.11449

Al-Rahmi, W. M., Uddin, M., Alkhalaf, S., Al-Dhlan, K. A., Cifuentes-Faura, J., Al-Rahmi, A. M., & Al-Adwan, A. S. (2022). Validation of an Integrated IS Success Model in the Study of E-Government. Mobile Information Systems, 2022. https://doi.org/10.1155/2022/8909724

Anggreni, N. M. M., Ariyanto, D., Suprasto, H. B., & Dwirandra, A. A. N. B. (2020). Successful adoption of the village’s financial system. Accounting, 6(6), 1129–1138. https://doi.org/10.5267/j.ac.2020.7.005

Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251–262. https://doi.org/10.1016/j.chb.2014.11.017

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008

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

Gaardboe, R., Sandalgaard, N., & Nyvang, T. (2017). An assessment of business intelligence in public hospitals. International Journal of Information Systems and Project Management, 5(4), 5–18. https://doi.org/10.12821/ijispm050401

Hariguna, T., Lai, M.-T., Hung, C.-W., & Chen, S.-C. (2017). He has number of publications in various international journals including. In International Journal of Advanced Manufacturing Technology and Maintenance and Reliability. Human Behavior (Vol. 11, Number 3).

Hawash, B., Mokhtar, U. A., & Yusof, Z. M. (2021). Users’ acceptance of an electronic record management system in the context of the oil and gas sector in Yemen: An application of ISSM-TAM. International Journal of Management and Enterprise Development, 20(1), 75–98. https://doi.org/10.1504/IJMED.2021.113661

Hooda, A., Gupta, P., Jeyaraj, A., & Dwivedi, Y. (2023). Clarifying the Role of E-Government Trust in E-Government Success Models: A Meta-analytic Structural Equation Modeling Approach Apeksha Hooda (Vol. 27).

Idoughi, D., & Abdelhakim, D. (2018). Developing countries e-government services evaluation identifying and testing antecedents of satisfaction Case of Algeria. International Journal of Electronic Government Research, 14(1), 63–85. https://doi.org/10.4018/IJEGR.2018010104

Indriani, M., Nadirsyah, Fuadi, R., & Evayani. (2020). Can Siskeudes support village governance in Aceh Province of Indonesia? Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1743617

Isaac, O., Abdullah, Z., Ramayah, T., & Mutahar, A. M. (2018). Factors determining user satisfaction of internet usage among public sector employees in Yemen. In Int. J. Technological Learning, Innovation and Development (Vol. 10, Number 1).

Isaac, O., Mutahar, A. M., & Alrajawy, I. M. (2018). Integrating User Satisfaction and Performance Impact with Technology Acceptance Model (TAM) to Examine the Internet Usage Within Organizations in Yemen. Article in Asian Journal of Information Technology. https://doi.org/10.3923/ajit.2018.60.78

Kuo, K. M., Liu, C. F., Talley, P. C., & Pan, S. Y. (2018). Strategic improvement for quality and satisfaction of hospital information systems. Journal of Healthcare Engineering, 2018. https://doi.org/10.1155/2018/3689618

Laudon, K. C. , & T. C. G. (2020). E-commerce 2019: Business, technology, society. Pearson.

Martono, S., Nurkhin, A., Mukhibad, H., Anisykurlillah, I., & Wolor, C. W. (2020). Understanding the Employee’s Intention to Use Information System: Technology Acceptance Model and Information System Success Model Approach. Journal of Asian Finance, Economics and Business, 7(10), 1007–1013. https://doi.org/10.13106/jafeb.2020.vol7.no10.1007

Mellouli, M., Bouaziz, F., & Bentahar, O. (2020). E-government success assessment from a public value perspective. International Review of Public Administration, 25(3), 153–174. https://doi.org/10.1080/12294659.2020.1799517

Muda, I., & Ade Afrina, E. (2019). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduria y Administracion, 64(2), 1–24. https://doi.org/10.22201/fca.24488410e.2019.1667

Nasrudin, E., & Widagdo, A. K. (2020). Determinan kepuasan pengguna Sistem Aplikasi Keuangan Tingkat Instansi dan pengaruhnya terhadap individu dan organisasi. Jurnal Manajemen Perbendaharaan, 1(1), 69–94.

Ojo, A. I. (2017). Validation of the delone and mclean information systems success model. Healthcare Informatics Research, 23(1), 60–66. https://doi.org/10.4258/hir.2017.23.1.60

Pambudi, K. H., & Adam, H. (2018). Analisis Dimensi Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Pada Satuan Kerja Wilayah Provinsi Jawa Timur Dengan Pendekatan Delone And McLean Information System Success Model.

Rana, N. P., Dwivedi, Y. K., Williams, M. D., & Lal, B. (2015). Examining the Success of the Online Public Grievance Redressal Systems: An Extension of the IS Success Model. Information Systems Management, 32(1), 39–59. https://doi.org/10.1080/10580530.2015.983019

Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting Information Systems Australasian Edition.

Rouibah, K., Dihani, A., & Al-Qirim, N. (2020). Critical success factors affecting information system satisfaction in public sector organizations: A perspective on the mediating role of information quality. In Journal of Global Information Management (Vol. 28, Number 3, pp. 77–98). IGI Global. https://doi.org/10.4018/JGIM.2020070105

Sachan, A., Kumar, R., & Kumar, R. (2018). Examining the impact of e-government service process on user satisfaction. Journal of Global Operations and Strategic Sourcing, 11(3), 321–336. https://doi.org/10.1108/JGOSS-11-2017-0048

Santa, R., MacDonald, J. B., & Ferrer, M. (2019). The role of trust in e-Government effectiveness, operational effectiveness and user satisfaction: Lessons from Saudi Arabia in e-G2B. Government Information Quarterly, 36(1), 39–50. https://doi.org/10.1016/j.giq.2018.10.007

Shim, M., & Jo, H. S. (2020). What quality factors matter in enhancing the perceived benefits of online health information sites? Application of the updated DeLone and McLean Information Systems Success Model. International Journal of Medical Informatics, 137. https://doi.org/10.1016/j.ijmedinf.2020.104093

Wang, C., & Teo, T. S. H. (2020). Online service quality and perceived value in mobile government success: An empirical study of mobile police in China. International Journal of Information Management, 52. https://doi.org/10.1016/j.ijinfomgt.2020.102076

Weerakkody, V., Irani, Z., Lee, H., Hindi, N., & Osman, I. (2016). Are U.K. Citizens Satisfied With E-Government Services? Identifying and Testing Antecedents of Satisfaction. Information Systems Management, 33(4), 331–343. https://doi.org/10.1080/10580530.2016.1220216

Downloads

Published

2026-06-24

How to Cite

Lestari, T., Rahayu, S., Hizazi, A., & Eka Putra, W. (2026). System Quality and Information Quality in Public Sector Accounting Information Systems: The Mediating Role of Perceived Usefulness on User Satisfaction. Dinasti International Journal of Education Management and Social Science, 7(5), 4414–4422. https://doi.org/10.38035/dijemss.v7i5.6748

Issue

Vol. 7 No. 5 (2026): Dinasti International Journal of Education Management and Social Science (June - July 2026)

Section

Articles

License

Copyright (c) 2026 Tri Lestari, Sri Rahayu, Achmad Hizazi, Wirmie Eka Putra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Education Management and Social Science (DIJEMSS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Education Management and Social Science (DIJEMSS).