System Quality and Information Quality in Public Sector Accounting Information Systems: The Mediating Role of Perceived Usefulness on User Satisfaction

This study is motivated by the suboptimal level of user satisfaction in the implementation of accounting information systems in the public sector. The objective of this study is to examine the effect of system quality and information quality on user satisfaction with the mediating role of perceived usefulness. The research object is work units that are partners of the State Treasury Service Office in Jambi, with a population of 230 work units and a sample of 161 work units. This study employs a quantitative approach using survey methods and data analysis through Partial Least Squares Structural Equation Modeling. The results show that system quality and information quality have a positive and significant effect on perceived usefulness. Furthermore, perceived usefulness has a positive and significant effect on user satisfaction. Information quality also has a direct effect on user satisfaction, while system quality does not have a direct effect. Mediation analysis indicates that perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between information quality and user satisfaction. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction in public sector accounting information systems.