Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Manfaat Bersih Sistem Verifikasi Penjualan Batu Bara
Keywords:
Modul Verifikasi Penjualan (MVP), Kualitas Sistem, Kualitas Informasi, Manfaat Bersih, Nilai Publik
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem dan kualitas informasi terhadap manfaat bersih dari penggunaan sistem Modul Verifikasi Penjualan Batu Bara (MVP) oleh perusahaan perdagangan batu bara. MVP merupakan bagian dari sistem e-Government yang dikembangkan oleh Kementerian ESDM untuk meningkatkan transparansi dan efisiensi pelaporan penjualan batu bara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares - Structural Equation Modeling (PLS-SEM) terhadap 69 responden pengguna aktif MVP. Hasil penelitian menunjukkan bahwa kualitas informasi berpengaruh positif dan signifikan terhadap manfaat bersih, sedangkan kualitas sistem tidak menunjukkan pengaruh yang signifikan. Temuan ini menunjukkan bahwa informasi yang akurat, relevan, lengkap, dan mudah dipahami menjadi faktor utama dalam mendukung efektivitas, efisiensi, dan akuntabilitas sistem. Penelitian ini menggunakan nilai publik sebagai kerangka teoretis untuk mengevaluasi sejauh mana sistem MVP memberikan manfaat bagi pengguna. Pendekatan ini tidak hanya menilai aspek teknis, tetapi juga mempertimbangkan dampak sosial dan nilai-nilai publik yang dihasilkan dari penggunaan sistem digital pemerintah. Hasil penelitian ini memberikan kontribusi teoritis dalam pengukuran keberhasilan e-Government serta menjadi rekomendasi praktis bagi pemerintah untuk menyempurnakan sistem MVP agar lebih adaptif terhadap kebutuhan pelaku usaha.
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[34]Seddon, P., & Kiew, M. Y. (1996). A partial test and development of DeLone and McLean's model of IS success. Australasian Journal of Information Systems, 4(1).
[35]Sigwejo, A., & Pather, S. (2016). A citizen‐centric framework for assessing e‐government effectiveness. The Electronic Journal of Information Systems in Developing Countries, 74(1), 1-27.
[36]Sterrenberg, G. (2016). Measuring IS success of e-government: A Case Study on the Disability Sector in Australia.
[37]Sugiyono, Prof. Dr. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
[38]Światowiec-Szczepańska, J., & Stępień, B. (2022). Drivers of digitalization in the energy sector—The managerial perspective from the catching up economy. Energies, 15(4), 1437.
[39]Tegethoff, T. M., Santa, R., Granobles, D. F. M., & Hoyos, J. C. V. (2019). Does trust have an impact on system and operational effectiveness? The implementation of e-government in Colombia. Electronic Government, an International Journal, 15(3), 241-260.
[2]DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3(1), 60-95.
[3]DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30.
[4]Direktorat Jenderal Mineral dan Batubar. (2023). Laporan Kinerja Direktorat Jenderal Mineral dan Batubara Tahun 2023
[5]Direktorat Jenderal Mineral dan Batubara (2023). Handbook of Energy & Economic Statistic of Indonesia 2023
[6]Direktorat Jenderal Mineral dan Batubara. (2021). Grand Strategy Mineral dan Batubara: Arah Pengembangan Hulu Hilir Mineral Utama dan Batubara Menuju Indonesia Maju
[7]Gouscos, D., Kalikakis, M., Legal, M., & Papadopoulou, S. (2007). A general model of performance and quality for one-stop e-government service offerings. Government Information Quarterly, 24(4), 860-885.
[8]Haddad, A., Ameen, A., & Isaac, O. (2019). Factors that influence the net benefits of big data adoption within government agencies in the UAE. International Journal of Control and Automation, 12(6), 841-860.
[9]Haddad, A., Ameen, A., & Isaac, O. (2019). Factors that influence the net benefits of big data adoption within government agencies in the UAE. International Journal of Control and Automation, 12(6), 841-860.
[10]Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., & Thiele, K. O. (2017). Mirror, mirror on the wall: a comparative evaluation of composite-based structural equation modeling methods. Journal of the academy of marketing science, 45, 616-632.
[11]Hair, J.F., Hult, G.T.M., Ringle, C.M., Sarstedt, M., Danks, N.P., Ray, S., 2021. Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer International Publishing, Cham.
[12]Jordan, J., & Tenzing, J. (2024). Social Foundations of a Just Coal Transition. Washington, DC.
[13]Kementerian Energi dan Sumber Daya Mineral (2021). Road Map Pengembangan dan Pemanfaatan Batubara 2021-2045.
[14]Kementerian Energi dan Sumber Daya Mineral Republik Indonesia (2023). Capaian Kinerja Sektor ESDM Tahun 2022 & Target Tahun 2023. Jakarta.
[15]Kementerian Energi dan Sumber Daya Mineral. (2019). ‘ESDM Kini’ Jawab Tantangan Bisnis dengan Sistem IT. Siaran Pers No. 590.Pers/04/SJI/201
[16]Kementerian Energi dan Sumber Daya Mineral. (2019). Petunjuk Pengoperasian Aplikasi MVP. Diakses dari https://mvp.esdm.go.id/formatsurat/mvp.pdf.
[17]Kementerian Energi dan Sumber Daya Mineral. (2019). Tingkatkan Pengawasan Penjualan Batubara, Kementerian ESDM Luncurkan Modul Verifikasi Penjualan Batubara. Siaran Pers No. 559.Pers/04/SJI/2019.
[18]Kementerian Energi dan Sumber Daya Mineral. (2019, 2 November). Pantau Kegiatan Penjualan Produksi Mineral, Pemerintah Luncurkan Aplikasi MVP. Siaran Pers No. 689.Pers/04/SJI/2019.
[19]Kementerian Energi dan Sumber Daya Mineral. (2023, Juli). Percepat Investasi Sektor Minerba, Pemerintah Integrasikan 3 Aplikasi Komoditas Batubara. Siaran Pers No. 306.Pers/04/SJI/2023.
[20]Keputusan Direktur Jenderal Mineral dan Batu Bara, Kementrian Energi dan Sumber Daya Mineral 195.K/30/DJB/2020 tentang Tata Cara Verifikasi Teknis Kegiatan Pengangkutan dan Penjualan Mineral dan Batubara.
[21]Lakens, D. (2017). Equivalence tests: A practical primer for t tests, correlations, and meta-analyses. Social psychological and personality science, 8(4), 355-362.
[22]Maroufkhani, P., Desouza, K. C., Perrons, R. K., & Iranmanesh, M. (2022). Digital transformation in the resource and energy sectors: A systematic review. Resources Policy, 76, 102622..
[23]Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European journal of information systems, 17(3), 236-263
[24]Petter, S., DeLone, W., & McLean, E. R. (2012). The past, present, and future of “IS success”. Journal of the Association for Information Systems, 13(5), 2.
[25]PRAKARSA. (2022). Aliran keuangan gelap pada sektor perikanan dan pertambangan batu bara serta produk turunannya di Indonesia. Jakarta: Perkumpulan PRAKARSA
[26]Prybutok, V. R., Zhang, X., & Ryan, S. D. (2008). Evaluating leadership, IT quality, and net benefits in an e-government environment. Information & Management, 45(3), 143-152.
[27]Santa, R., Echeverry, A. M. L., Sánchez, P. A. V., & Rios Patiño, J. I. (2014). System and operational effectiveness alignment: The case of e-government in Saudi Arabia. International Journal of Management Science and Engineering Management, 9(3), 212-220.
[28]Santa, R., MacDonald, J. B., & Ferrer, M. (2019). The role of trust in e-Government effectiveness, operational effectiveness and user satisfaction: Lessons from Saudi Arabia in e-G2B. Government Information Quarterly, 36(1), 39-50.
[29]Scott, M., DeLone, W. H., & Golden, W. (2009). Understanding net benefits: a citizen-based perspective on eGovernment success. ICIS 2009 proceedings, 86.
[30]Scott, M., DeLone, W., & Golden, W. (2011). IT quality and e-government net benefits: a citizen perspective.
[31]Scott, M., DeLone, W., & Golden, W. (2016). Measuring e-Government success: a public value approach. European Journal of Information Systems, 25, 187-208.
[32]Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information systems research, 8(3), 240-253.
[33]Seddon, P. B., Staples, S., Patnayakuni, R., & Bowtell, M. (1999). Dimensions of information systems success. Communications of the Association for Information Systems, 2(1), 20.
[34]Seddon, P., & Kiew, M. Y. (1996). A partial test and development of DeLone and McLean's model of IS success. Australasian Journal of Information Systems, 4(1).
[35]Sigwejo, A., & Pather, S. (2016). A citizen‐centric framework for assessing e‐government effectiveness. The Electronic Journal of Information Systems in Developing Countries, 74(1), 1-27.
[36]Sterrenberg, G. (2016). Measuring IS success of e-government: A Case Study on the Disability Sector in Australia.
[37]Sugiyono, Prof. Dr. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
[38]Światowiec-Szczepańska, J., & Stępień, B. (2022). Drivers of digitalization in the energy sector—The managerial perspective from the catching up economy. Energies, 15(4), 1437.
[39]Tegethoff, T. M., Santa, R., Granobles, D. F. M., & Hoyos, J. C. V. (2019). Does trust have an impact on system and operational effectiveness? The implementation of e-government in Colombia. Electronic Government, an International Journal, 15(3), 241-260.
Published
2025-12-31
How to Cite
Pratiwi, P. R., Sudiman, J., & Ihsan, H. (2025). Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Manfaat Bersih Sistem Verifikasi Penjualan Batu Bara. Akuntansi Dan Manajemen, 20(2), 95-110. https://doi.org/10.30630/jam.v20i2.323
Section
Articles
