The influence of human resource quality and superiors support on the usability of the accounting and management information system of state-owned asset

This study aims to investigate the influence of human resource quality and superior support on the effectiveness of the Accounting and Management Information System for State-Owned Assets (SIMAK-BMN) at Universitas Terbuka. The study's results, which provide empirical evidence that the quality of human resources significantly and positively impacts the usability of SIMAK-BMN, as demonstrated by the t-test, are significant. Employing a quantitative research approach, the study's population comprises leaders and users of the Accounting and Management Information System for State-Owned Assets, totaling 57 respondents distributed between the Central Universitas Terbuka and various regional offices. The sampling method utilized in this research is nonprobability sampling, specifically purposive sampling, to ensure that participants possess relevant experience with the system. Primary data were collected through structured questionnaires distributed to respondents and analyzed using various statistical techniques. These included correlation analysis and multiple regression, descriptive statistics and reliability testing. To ensure the robustness of the findings, validity testing was conducted alongside classical assumption tests, encompassing multicollinearity testing, hypothesis testing, and comprehensive discussion. On the other hand, the variable of superior support does not significantly influence the use of the Accounting and Management Information System for State-Owned Assets. These findings have significant implications, suggesting that while enhancing human resource quality can improve the system's usability, efforts to bolster superiors support may yield a different level of effectiveness. The study underscores the importance of focusing on human resource development to optimize the utilization of management information systems within the academic environment.