Year: 2025 | Month: February | Volume: 12 | Issue: 2 | Pages: 295-304
DOI: https://doi.org/10.52403/ijrr.20250234
Factors Affecting the Performance of Users of the Regional Government Information System (SIPD) in the Regional Government of Tapanuli Utara Regency
Glory Natalima1, Keulana Erwin2, Rina Br Bukit3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Glory Natalima
ABSTRACT
Information systems and technology use, particularly in urban areas, continues to increase. Implementing an Information System (IS) for Regional Governments (Pemda) aims to optimize regional financial management and digitalize public service management. This study aims to identify the factors influencing users' performance of the Regional Government Information System (SIPD) in the Regional Government of North Tapanuli Regency. This research adopts a quantitative approach, collecting data through questionnaires. The population and sample of this study consist of 90 individuals, comprising segment managers and cost program accountants in the Regional Government of Tapanuli Utara Regency. The data analysis technique used in this study includes descriptive statistical analysis and a structural equation model (SEM). The results of this study indicate that, partially, personal technical ability, top management support, training, and education have a positive and significant effect on the performance of SIPD users. Personal technical ability, top management support, training and education, and end-user satisfaction collectively influence the performance of SIPD users by 95,3%. In comparison, the remaining 4,7% is influenced by other variables not examined in this study.
Keywords: personal technical ability, top management support, training and education, end-user satisfaction, sipd user performance
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