Direct and Moderating Effects of Organizational Factors on System USAge in Colleges: a Resource-based Perspective

Colleges as a non-profit organization engaged in the educational sector have a crucial role, especially in emerging countries. Significant improvement can be achieved by continuously strengthening the information system infrastructure. Prior studies mentioned the system implementation is tricky because it involves not only hardware and software but also users and operational procedures. The investment of information system poses challenges for management. The system failure can be the grave of an organization. Therefore, the end-users participation becomes acute that puts organizational factors have to be considered. This study aims to examine and analyze the information system success model by adding the existence of facilitating condition, institutional pressure, and incentives as organizational factors. Data were obtained through questionnaires filled by the users of colleges\u27 system. The results found that two constructs of organizational factors including facilitating condition and institutional pressure were able to increase the role of system USAge to organization performance. Managers have to be proactive to motivate the end-users by designing better organizational factors and the future study may improve the construction of these factors

Direct and Moderating Effects of Organizational Factors on System USAge in Colleges: a Resource-based Perspective

Colleges as a non-profit organization engaged in the educational sector have a crucial role, especially in emerging countries. Significant improvement can be achieved by continuously strengthening the information system infrastructure. Prior studies mentioned the system implementation is tricky because it involves not only hardware and software but also users and operational procedures. The investment of information system poses challenges for management. The system failure can be the grave of an organization. Therefore, the end-users participation becomes acute that puts organizational factors have to be considered. This study aims to examine and analyze the information system success model by adding the existence of facilitating condition, institutional pressure, and incentives as organizational factors. Data were obtained through questionnaires filled by the users of colleges\u27 system. The results found that two constructs of organizational factors including facilitating condition and institutional pressure were able to increase the role of system USAge to organization performance. Managers have to be proactive to motivate the end-users by designing better organizational factors and the future study may improve the construction of these factors

The influence of accounting internal control and human resources capacity on reliability and timeliness of regional government financial reporting (a study in Special Region of Yogyakarta Province)

Regional autonomy allows regions to hold the authority to manage their own regions. It also raises the responsibility that must be fulfilled by the regional government, namely financial reporting as a means of accountability. Reliability and timeliness are two important elements in financial information for the right decision making. There are several factors that can influence reliability and timeliness. This study aims to examine the effect of accounting internal controls and human resources capacity on the reliability and timeliness of financial reporting in local governments. The object of this research was the head and staff of the Regional Financial and Asset Agency (BKAD) in the Special Region of Yogyakarta province. Data collection was done through questionnaires, which were then analyzed using multiple linear regression analysis. The results of this study indicate that accounting internal control and human resources capacity have a significant influence on the reliability and timeliness of financial reporting in the local governments in the Special Region of Yogyakarta Province

Gamification in e-learning: The mitigation role in technostress

The digital world demands graduates who are accustomed to deal with technology. Blended learning is one of the strategies by combining online media with face-to-face classes. It cannot be denied that students who interact with technology experience stress and tension. This condition have an impact on the learning process so that a way out is needed to bring it down. Gamification is a gaming technique that is applied to non-game applications to increase pleasure when interacting with these applications. This feature has been implemented in business applications, social media, e-commerce, and e-learning. However, the impact of playfulness in mitigating technostress has not been studied. This research examined the role of feedback mechanism and presentation mechanism in giving pleasure in LMS. Furthermore, this playfulness is expected to reduce the stress experienced by users. The research was conducted using a quasi-experimental method by giving participants time to follow the course with the gamification feature. The results showed that the gamification mechanism is able to provide pleasure which in turn will reduce the user's stress level. Based on the user-perceived of playfulness, gamification can reduce stress levels so it will reduce user resistance and increase the effectiveness of technology implementation

Peran Affection Attachment, Perceived Cost, Dan Continuance Sebagai Faktor Moderasi: Pengukuran Pemanfaataan Sistem Informasi Terhadap Kinerja Dan Akuntabilitas Publik (Studi Kasus di Pemerintah Daerah DIY)

Kebijakan desentralisasi pengelolaan keuangan memberikan dampak adanya variasi dalam praktik maupun kondisi keuangan pemerintah daerah. Desentralisasi fiskal ini menuntut pemerintah daerah untuk menjaga kinerja dan akuntabilitas publik sebagai bentuk pertanggungjawaban atas kebijakan yang dijalankan. Keandalan pengelolaan keuangan merupakan salah satu komponen utama yang dapat didukung oleh sistem informasi. Hal ini juga diatur dalam peraturan terkait pengelolaan keuangan pemerintah daerah yang mendorong pemanfaatan dan pengembangan teknologi informasi. Sistem informasi memiliki lingkup yang luas dengan berbagai unsur di dalamnya. Salah satu unsur di dalamnya adalah pengguna. Unsur ini menjadi vital di organisasi pemerintahan karena membutuhkan komitmen individu. Penelitian ini bertujuan untuk melihat pengaruh komitmen organisasi dengan 3 pendekatan, yaitu affective, perceived cost, dan normative sebagai pemoderasi atas pemanfaatan sistem informasi terhadap kinerja dan akuntabilitas publik. Sehingga penelitian ini menggunakan individu pengguna sistem pengelolaan keuangan sebagai sampel penelitian agar mampu memetakan bagaimana penggunaan sistem informasi di pemerintah daerah. Penelitian ini menunjukkan bahwa faktor kelekatan emosional dan kepercayaan atas tanggung jawab individu mampu meningkatkan dampak penggunaan sistem terhadap akuntabilitas dan kinerja manajerial