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September 6, 2025
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November 11, 2025
Published
November 25, 2025
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Abstract

The Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems.

Keywords

SIPD User Satisfaction Net Benefits Content Ease of Use

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Copyright (c) 2025 Rizqi Annisa, Wahyudin Nor

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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Author Biography

Wahyudin Nor, Universitas Lambung Mangkurat

Wahyudin Nor is a lecturer at the Faculty of Economics and Business, Lambung Mangkurat University (FEB ULM), specializing in accounting and accounting information systems. He completed his undergraduate and master’s degrees in Accounting and earned his doctoral degree in Accounting. Since joining FEB ULM, Wahyudin has been actively teaching courses related to accounting, auditing, and accounting information systems, while also conducting research focused on the development of information systems and public financial governance. Beyond his academic responsibilities, Wahyudin regularly participates in seminars, workshops, and community service activities aimed at enhancing educational quality and empowering the public sector in South Kalimantan. With a strong dedication to education and research, Wahyudin continues to make valuable contributions to the advancement of accounting knowledge and supports the growth of Lambung Mangkurat University.

How to Cite
Annisa, R., & Nor, W. (2025). UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(3), 621–637. https://doi.org/10.31258/current.6.3.621-637
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