Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal
Abstract: This study aims to
examines the determinant of the information quality of fixed assets on the
accrual-based balance sheet using HOT-Fit Framework approach with Generalized
Structural Component Analysis (GeSCA) method. The study using questionnaire
with 90 respondents who represented all the local government agencies of
Mataram City Government. Data anaylisis employs structural equation model
(SEM). The study revelas there is a reciprocal relation between organizational
controling and the information quality of fixed assets. The study also
indicates that the software quality of Sistem Informasi Manajemen Barang Milik
Daerah/Management Information System for Local Government’s Goods (SIMDA BMD)
affecting the user satisfaction and organizational controling. The implications
of these results can be used as consideration in adjusting the Mataram City
Government accounting policy regarding fixed assets administration in order to
produce quality information on fixed assets for the local government
accrual-based balance sheet. Then, users of information system are needs to
trained in order to increase competence to conduct the administration of fixed
assets accrual based, so it can contribute to improve the quality of fixed
asset information presented on the accrual based balance sheet.
Penulis: Shofana Erimalata
Kode Jurnal: jpakuntansidd160724
