EVALUATING SIPD IN FINANCIAL REPORTING FROM THE USERS’ PERSPECTIVES: EVIDENCE FROM SOUTH KALIMANTAN

This study investigates the success of the Regional Government Information System (SIPD) in supporting accounting and financial reporting within local governments from the perspective of its users. Using the DeLone and McLean Information System Success Model (2003) and Adaptive Structuration Theory as the theoretical foundation, this research focuses on examining the influence of system quality, information quality, and service quality on user satisfaction and net benefits. A quantitative research method was applied, with data collected through a survey of 85 respondents from local government work units (SKPD) in Hulu Sungai Tengah, Barito Kuala, Banjarbaru, and Banjarmasin. Data were analysed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). The findings reveal that system quality and information quality significantly affect user satisfaction, which in turn strongly influences the net benefits perceived from SIPD usage. While service quality was measured, it was found to have no significant effect on user satisfaction or net benefits. These results suggest that enhancing the technical performance and informational content of SIPD is critical to improving user experience and achieving positive outcomes. This research provides valuable empirical evidence on user-based evaluation of SIPD and offers practical recommendations for developers and policymakers to optimise system implementation and support more accountable local financial governance.