* Corresponding Author
Evaluasi Implementasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (Studi Kasus pada Satuan Kerja Mitra KPKNL Jakarta II)
https://doi.org/10.22146/abis.v12i3.89317 Amal Akbar Yasser Arafat(1*), Abdul Halim(2)
(1) Universitas Gadjah Mada
(2) Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk mengevaluasi implementasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (SIMAK BMN) yang diindikasikan kurang berhasil dalam pencatatan dan pelaporan aset tetap menggunakan sudut pandang pengguna SIMAK BMN. SIMAK BMN merupakan sistem informasi yang bersifat wajib yang digunakan oleh pengguna barang di tingkat satuan kerja untuk mencatat dan melaporkan BMN dalam rangka pengelolaan BMN dan penyusunan laporan keuangan. Evaluasi atas SIMAK BMN dilakukan berdasarkan model kesuksesan sistem informasi DeLone dan McLean. Data sumber yang digunakan dalam penelitian ini berupa hasil wawancara dengan pengguna SIMAK BMN pada Satuan Kerja Mitra Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Jakarta II. Wawancara dilakukan untuk menggali kelemahan-kelemahan dalam implementasi SIMAK BMN berdasarkan pengalaman pengguna dalam menggunakan SIMAK BMN. Berdasarkan hasil evaluasi, terdapat kelemahan pada kualitas sistem SIMAK BMN, kualitas informasi yang dihasilkan SIMAK BMN dan kualitas layanan unit pendukung SIMAK BMN. Selain itu, terdapat pula kelemahan lain yaitu kurangnya pelatihan yang memadai dan kurangnya dukungan top manajemen kepada pengguna SIMAN BMN. Kelemahan-kelemahan tersebut menjadi penyebab kurang berhasilnya SIMAK BMN dalam pencatatan dan pelaporan aset tetap.
Keywords
Full Text:
PDFReferences
Apridiyanti, Ajeng, Harry Suharman, dan Zaldy Ardiyanto. 2020. “Successful Implementation of Information Systems in Public Sector Organizations.” Journal of Accounting Auditing and Business Vol.3, No.: 40–51.
Badan Pemeriksa Keuangan. 2018. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Pemerintah Pusat Tahun 2017.”
———. 2019. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Pemerintah Pusat Tahun 2018.”
———. 2020a. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Kementerian Kesehatan Tahun 2019.”
———. 2020b. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Kementerian Pendidikan Dan Kebudayaan Tahun 2019.”
———. 2020c. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Kementerian Pertahanan Tahun 2019.”
———. 2020d. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Kementerian Ristekdikti Tahun 2019.”
———. 2020e. “Laporan Hasil Pemeriksaan Atas Laporan Keuangan Pemerintah Pusat Tahun 2019.”
Bailey, James E, dan Sammy W Pearson. 1983. “Development of a Tool for Measuring and Analyzing Computer User Satisfaction.” Management Science 29, no. 5: 530–45. Cauter, Lies Van, Monique
Snoeck, dan Joep Crompvoets. 2014. “Public Administration Meets Information System Research: Analysing Failure of Intergovermental Information Systems Via IS Success Models.” In International Conference on Electronic Government, 72–83. Springer. Cauter, Lies Van, Dries Verlet, Monique
Snoeck, dan Joep Crompvoets. 2017. “The Explanatory Power of the Delone & McLean Model in the Public Sector: A Mixed Method Test.” Information Polity 22, no. 1: 41–55. Creswell, John W. 2014. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Sage publications.
DeLone, William H, dan Ephraim R McLean. 1992. “Information Systems Success: The Quest For The Dependent Variable.” Information Systems Research 3, no. 1: 60–95.
———. 2003. “The DeLone dan McLean Model of Information Systems Success: A Ten-Year Update.” Journal of Management Information Systems 19, no. 4: 9–30.
Doll, William J, dan Gholamreza Torkzadeh. 1988. “The Measurement of End-User Computing Satisfaction.” MIS Quarterly, 259–74.
El-Hoby, Hany Mohamed Hassan, dan Dr. Adamu Abobakar Ibrahim. 2017. “Effective Utilization of ICT Resources and ICT Capabilities in Saudi Arabia Higher Institutes.” European Journal of Technology 2, no. 2 SE-: 1–16. https://doi.org/10.47672/ejt.269.
Guimaraes, Tor. 2014. “Assessing The Impact of ERP On End-User Jobs." International Journal of the Academic Business World 8.2 (2014): 37-49.” 8, no. January: 37.
Guimaraes, Tor, Magid Igbaria, dan Ming‐te Lu. 1992. “The Determinants of DSS Success: An Integrated Model.” Decision Sciences 23, no. 2: 409–30.
Halawi, Leila A. 2005. “Knowledge Management Systems’ Success in Knowledge -Based Organizations: An Empirical Validation Utilizing the DeLone and McLean IS Success Model.” ProQuest Dissertations and Theses. Ann Arbor: Nova Southeastern University. https://www.proquest.com/dissertations-theses/knowledge-management-systems-success-based/docview/305348631/se-2?accountid=13771.
Hennink, Monique, Inge Hutter, dan Ajay Bailey. 2011. Qualitative Research Methods. Sage Publications Ltd. London.
Hwang, Mark. 2014. “Disentangling the Effect of Top Management Support and Training on Systems Implementation Success: A Meta-Analysis.” Communications of the Association for Information Systems 35, no. January: 19–37. https://doi.org/10.17705/1CAIS.03502.
Igbaria, Magid, Juhani Iivari, dan Hazem Maragahh. 1995. “Why Do Individuals Use Computer Technology? A Finnish Case Study.” Information & Management 29, no. 5: 227–38. https://doi.org/https://doi.org/10.1016/0378-7206(95)00031-0.
Iskandar, Azwar, Tenry Amriani, dan Achmat Subekan. 2016. “Evaluasi Atas Implementasi Aplikasi Sistem Akuntansi Instansi Basis Akrual (SAIBA) Dengan Pendekatan Delone & McLean Information System Success Model (Studi Kasus Mitra Kerja KPPN Gorontalo Dan Marisa)(Evaluation on Implementation of Accrual Basic Applica.” Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2.
Ives, Blake, dan Margrethe H Olson. 1984. “User Involvement and MIS Success: A Review of Research.” Management Science 30, no. 5: 586–603. http://www-jstor-org.ezproxy.ugm.ac.id/stable/2631374.
Jogiyanto, HM. 2007. Model Kesuksesan Sistem Teknologi Informasi. Yogyakarta: Penerbit Andi. Livari, Juhani. 2005. “An Empirical Test of The DeLone-McLean Model of Information System Success.” ACM SIGMIS Database: The DATABASE for Advances in Information Systems 36, no. 2: 8–27.
Mahmood, Mo Adam, Janice M Burn, Leopoldo A Gemoets, dan Carmen Jacquez. 2000. “Variables Affecting Information Technology End-User Satisfaction: A Meta-Analysis of the Empirical Literature.”
Int. J. Hum. Comput. Stud. 52: 751–71. Noviyanti, Noviyanti. 2016. “Mengukur Kesuksesan Sistem Akuntansi Instansi Basis Akrual (SAIBA) Menggunakan Model Delone & Mclean.” Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 2, no. 2: 151–73.
Parasuraman, A Parsu, Valarie Zeithaml, dan Leonard Berry. 1988. “Servqual: A Multiple- Item Scale for Measuring Consumer Perceptions of Service Quality.” Journal of Retailing, January. Pemerintah Republik Indonesia. 2016a. Peraturan Menteri Keuangan Nomor 215/PMK.05/2016 Tentang Perubahan Peraturan Menteri Keuangan Nomor 213/PMK.05/2013 Tentang Sistem Akuntansi Dan Peaporan Keuangan Pemerintah Pusat.
———. 2016b. Peraturan Menteri Keuangan Nomor 222/PMK.05/2016 Tentang Perubahan Peraturan Menteri Keuangan Nomor 177/PMK.05/2015 Tentang Pedoman Penyusunan Dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga.
———. 2018. Peraturan Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 23 Tahun 2018 Tentang Jabatan Fungsional Penata Laksana Barang.
———. 2019. Peraturan Menteri Keuangan Nomor 55/PMK.06/2019 Tentang Petunjuk Teknis Jabatan Fungsional Penata Laksana Barang.
Petter, Stacie, William DeLone, dan Ephraim R McLean. 2013. “Information Systems Success: The Quest for the Independent Variables.” Journal of Management Information Systems 29, no. 4: 7–61. http://www-jstor-org.ezproxy.ugm.ac.id/stable/43590100.
Rouibah, Kamel, Hosny Hamdy, dan Majed Al-Enezi. 2009. “Effect of Management Support, Training, and User Involvement on System Usage and Satisfaction in Kuwait.” Industrial Management and Data Systems 109, no. March: 338–56. https://doi.org/10.1108/02635570910939371.
Sakwa, D, dan G Maiga. 2018. “Implementing Financial Management Information Systems in Local Governments: A Model of Success Factors.” In 2018 IST-Africa Week Conference (IST-Africa), Page 1 of 12-Page 12 of 12.
Santoso, Dwi Fitriadi Budi. 2017. “Analisis Kesuksesan E-Rekonsiliasi Laporan Keuangan (Studi Pada KPPN Serang).” Universitas Gadjah Mada. Seddon, P.B. 1997. “A Respecification and Extension of The DeLone and McLean Model of IS Success.” Information Systems Research 8, no. 3: 240–53.
Seddon, P.B., dan M.Y. Kiew. 1996. “A Partial Test and Development of DeLone and McLean’s Model of IS Success.” Australasian Journal of Information Systems 4, no. 1. Y
oon, Youngohc, dan Tor Guimaraes. 1995. “Assessing Expert Systems Impact on Users’ Jobs.” Journal of Management Information Systems 12, no. 1: 225–49. http://www.jstor.org/stable/40398159.
Yusof, Zawiyah, dan Ayman Alkhaldi. 2012. “Impact of User Training and Support on Video Conferencing Usage in Private Organisational Settings in Jordan: SEM Analysis Approach.” World Applied Sciences Journal 19, no. January: 1553–62.
Zaied, Abdel Nasser, dan H Zaied. 2012. “An Integrated Success Model for Evaluating Information System in Public Sectors.” Journal of Emerging Trends in Computing and Information Sciences 3, no. August: 814–25.
DOI: https://doi.org/10.22146/abis.v12i3.89317
Article Metrics
Abstract views : 68
| 
views : 39
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500