User Competency as an Important Factor for the Success of AIS Implementation: Empirical Study of the Systems in Distribution of Subsidised Fertilisers in Indonesia.
The application of accounting information systems through the use of Farmer Card and Commerce Information Systems (SIAGA) is very important in the distribution of subsidised fertilisers in Indonesia. A user competency factor is needed in the implementation of an information system. This study aims to examine the direct and indirect effects of user competencies on the quality of accounting information mediated by the successful implementation of accounting information systems.
This research is a survey study conducted in three provinces in the district area on the island of Java. The data of this study were collected using a questionnaire and interviews. The data collection process was carried out for 60 days. Data were collected from 225 respondents. Data analysis used the Structural Equation Modelling (SEM) approach with the help of Lisrel 8.8 statistical software. The research findings are explained descriptively and are causalexplanatory.
The results of the study prove that user competency directly influences the successful implementation of accounting information systems and the quality of accounting information. When mediated by the successful implementation of accounting information systems, user competency has a significant effect on the quality of accounting information. The implication of the findings of this study is that user competency is an important factor as a determinant of the successful application of accounting information systems and greatly affects the quality of accounting information generated, especially in the distribution of subsidised fertilisers in Indonesia.