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This study examines how Information Quality (IQ), System Quality (SQ), and Service Quality (SeQ) influence Use (U) and User Satisfaction (US). It also investigates the impact of U on US, and how both US and U affect Net Benefit (NB) among Public Sector Accounting students at an Indonesian State University. Data from 114 student questionnaires were analysed using SEM PLS by SMART PLS 4. Seven of nine hypotheses were supported. SQ significantly impacted U and US, while SeQ significantly affected U. Both U and US positively influenced NB, with US having the strongest effect. The insignificant role of IQ suggests students prioritize system functionality and support over data output. These findings emphasize that enhancing system and service quality drives user satisfaction and use, ultimately boosting the perceived net benefits of nonprofit accounting information systems.

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Public Sector Accounting Student’s Views on Nonprofit Organizations Accounting Information System Using IS Success Model

  • 会议论文

  • 发表日期：

    2026年

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  • Etty Gurendrawati,
  • Hera Khairunnisa,
  • Aji Ahmadi Sasmi,
  • Andrew Saw Tek Wei,
  • Nayla Nandhita Nuril Hadi,
  • Rohadatul Aisy,
  • Shoofiyah Nur Aliifah

摘要

This study examines how Information Quality (IQ), System Quality (SQ), and Service Quality (SeQ) influence Use (U) and User Satisfaction (US). It also investigates the impact of U on US, and how both US and U affect Net Benefit (NB) among Public Sector Accounting students at an Indonesian State University. Data from 114 student questionnaires were analysed using SEM PLS by SMART PLS 4. Seven of nine hypotheses were supported. SQ significantly impacted U and US, while SeQ significantly affected U. Both U and US positively influenced NB, with US having the strongest effect. The insignificant role of IQ suggests students prioritize system functionality and support over data output. These findings emphasize that enhancing system and service quality drives user satisfaction and use, ultimately boosting the perceived net benefits of nonprofit accounting information systems.