DAMPAK TEKNOLOGI INFORMASI PADA PERCIEVED USEFULNESS DARI PENGAMBILAN KEPUTUSAN

The preparation of regional budgets is influenced by many factors, so the decision-making must be careful and thorough supported adequate data sources. However, human resources also have limitations in storing remembering needed for making budgetary decisions. government financial statements currently uses accrual basis, that more will available. Information technology support can reduce gap between capabilities demands budget This study aims to examine analyze effect information on perceived usefulness decision its implications quality accrual-based accounting. object this research Lampung Province. population used entire Provincial Government, while sample Government SKPD. was obtained through distribution questionnaires respondents, namely SKPD Government. analyzed using structural equation modeling (SEM) with Lisrel software. primary a questionnaire as instrument. output expected published Scopus indexed international journals or national (SINTA-3) results are taken into consideration improving performance realizing management accountability Indonesia.