Determinants of The Implementation of The Agency-Level Financial Application System (SAKTI) And Its Effect on The Quality of Financial Reports in The Ministry of Religion of The Province of NTB

ABSTRACT:This study aims to analyze the Determinants of Implementation of the Agency Level Financial Application System (Sakti) and its Effect on the Quality of Financial Statements at the Ministry of Religion of NTB Province. The type of research used in this study is causal associative with a quantitative approach. The population in this study consisted of Treasurers, Commitment Making Officials (PPK), and Budget User Assistant Accounting Units – Region (UAPPA-W). The sample obtained is all employees in the Regional Office of the Ministry of Religion of NTB Province who use the SAKTI application and financial reports, consisting of 34 treasurers, 40 Commitment Making Officials (PPK), and 2 people from the Budget User Assistant Accounting Unit – Region (UAPPA-W). The results showed that Perceived ease of use and perceived usefulness have a positive and significant effect on SAKTI implementation. Furthermore, Perceived ease of use and perceived usefulness have a positive but insignificant effect on the quality of financial reports, but SAKTI implementation has a positive and significant effect on the quality of financial reports. SAKTI implementation can mediate the effect of Perceived ease of use and perceived usefulness on the quality of financial statements positively and significantly. Therefore, it is necessary to conduct an objective and comprehensive evaluation to identify areas that require improvement and quality improvement to comply with applicable accounting standards and meet the needs of financial information users at the Ministry of Religious Affairs of NTB Province.

KEYWORDS :Perceived Ease of Use, Perceived Usefulness, Financial Report Quality, SAKTI Implementation.