User Satisfaction and Net Benefits of Regional Government Information System: A Mixed-Method Study Based on DeLone & McLean Framework

Abstract

This study explores user experiences and perceptions of the Regional Government Information System as an accounting tool in local governments. The main goal is to identify factors affecting implementation success and their effects on user satisfaction and organizational benefits. A mixed-method design was used, including a survey of 740 civil servants with 309 responses and interviews with 14 users in South Kalimantan. Data were analyzed using partial least squares structural equation modeling and thematic analysis. Findings show that information quality, content, and timeliness directly improve user satisfaction and indirectly enhance net benefits through this mediation. User satisfaction strongly predicts net benefits. However, system quality, service quality, and other technical factors have no significant impact. Interviews reveal ongoing issues with system stability, data processing, and support in the accounting and reporting modules. The study concludes that success depends on high-quality, timely information and user adaptation rather than technical features alone. Developers and local governments should prioritize content improvements and training to increase satisfaction and system value.