MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) MENGGUNAKAN MODEL DeLONE & McLEAN
ABSTRACT The aim of this study is to determine the user’s perception of Accrual Basis Institution Accounting System (SAIBA) in the ministry/agency in the first year of implementation of accrual-based government’s financial statements. Updated D & M IS Success Model is used to assess the succes...
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Format: | Article |
Language: | English |
Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2017-01-01
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Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
Online Access: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/62 |