Electronic Theses and Dissertation

Gangguan sistem akuntansi digital, BSI Mobile, selama lebih dari 3 hari, akibat serangan siber, menimbulkan keprihatinan atas keamanan data dan keuangan nasabah serta mengakibatkan gangguan transaksi perbankan syariah di Indonesia. Penelitian ini menguji pengaruh kualitas sistem, kualitas informasi, kualitas layanan, keamanan, dan price value terhadap kepuasan pengguna sistem akuntansi digital di Provinsi Aceh, serta dampak kepuasan pengguna terhadap continue intention sistem akuntansi digital. Data dikumpulkan dari 582 nasabah BSI di Provinsi Aceh. Analisis SEM-PLS dengan menggunakan SmartPLS 3.29 menunjukkan bahwa kualitas sistem dan kualitas informasi tidak memengaruhi kepuasan, sementara kualitas layanan, keamanan, dan price value berpengaruh positif signifikan. Kepuasan pengguna juga berdampak positif dan signifikan terhadap continue intention sistem akuntansi digital. Hal ini menegaskan pentingnya aspek layanan, keamanan, dan price value dalam meningkatkan kepuasan pengguna serta mendorong penggunaan berkelanjutan sistem akuntansi digital. Penelitian selanjutnya dapat mengintegrasikan model-model tambahan untuk pemahaman yang lebih komprehensif.

The disruption of the digital accounting system, BSI Mobile, for more than 3 days due to a cyber-attack, raised concerns about customer data and financial security and resulted in disruptions to Islamic banking transactions in Indonesia. This study examines the influence of system quality, information quality, service quality, security, and price value on user satisfaction of digital accounting systems in Aceh Province, as well as the impact of user satisfaction on continue intention of digital accounting systems. Data was collected from 582 BSI customers in Aceh Province. SEM-PLS analysis using SmartPLS 3.29 shows that system quality and information quality do not affect satisfaction, while service quality, security, and price value have a significant positive effect. User satisfaction also has a positive and significant impact on continue intention of digital accounting systems. This emphasizes the importance of service aspects, security, and price value in increasing user satisfaction and encouraging sustainable use of digital accounting systems. Future research can integrate additional models for a more comprehensive understanding.