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Original Research

CASE STUDY OF PUBLIC SECTOR ACCOUNTING IN INDONESIA: E-AUCTION EVALUATION USING AN INTEGRATED SUCCESS MODEL METHOD AS PART OF ACCOUNTING INFORMATION SYSTEM

AGUS BANDIYONO

Vol 18, No 04 ( 2023 )   |  DOI: 10.17605/OSF.IO/TZEXY   |   Author Affiliation: Politeknik Keuangan Negara STAN, Tangerang Selatan, Indonesia.   |   Licensing: CC 4.0   |   Pg no: 491-515   |   Published on: 17-04-2023

Abstract

This study aims to identify the successful implementation of e-Auction using the integrated success model in Indonesia implemented by the first class auction officials within the Directorate General of State Assets Management (DJKN). The object of research will be drawn from the users of e-Auction DJKN namely the operator of the user of e-Auction DJKN which is a class I auction official and is in the guidance and supervision of the Directorate of Auction DJKN. The results showed that the e-Auction's overall success rate was 4.0004 from the scale of 5. This can be interpreted that the overall e-Auction has been successfully implemented in Indonesia through DJKN unit.


Keywords

Public Sector Accounting, Accounting Information System, E-Auction, Corporate Governance, State Finance, Indonesia