Resumen de Evaluation of Financial Management Information System Using Modification of the Delone & Mclean Model During the COVID-19 Pandemic

Nedi Hendri, Kamila Sa’diah, I Wayan Gede Antok Setiawan Jodi, Arif Hidayat, Siti Wardah Pratidina Nasution, Sari Mujiani

• Purpose: This study aims to look at the impact of the Covid-19 pandemic on the implementation of SIMAKU, measure the success of SIMAKU implemented by the Universitas Muhammadiyah Metro from the perception of users, and see what obstacles are experienced during system implementation.

    Theoretical Framework: Accounting information system (AIS) consists of three basic elements: the system, information and accounting.

    Design/Methodology/Approach: The study uses a qualitative research approach based on the concept of "going exploring" which involves the in-depth and case-oriented study of several cases or single cases using descriptive study and case study analysis methods. Furthermore, the sources of this research amounted to 12 respondents divided into two, namely: information users and data inputs.

    Findings: The results of the study concluded that the Covid-19 pandemic did not have a significant effect on the implementation of the work unit program within the UMM and the implementation of the SIMAKU UMM application as a whole was quite good.

    Research, Practical & Social implications: The benefit of this research is to evaluate the implementation of the Financial Management Information System (SIMAKU) which has been used at the UMM for more than five years so that this system can continue to be useful for its users on an ongoing basis.

    Implications/Originality/Value: The originality of this study is examines the impact of the Covid-19 pandemic on SIMAKU implementation and identifies errors in the implementation of successful systems and information systems models in user or user perception used by (DeLone & McLean, 2003).