Penelitian ini bertujuan untuk menguji pengaruh kualitas sistem, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna sistem informasi akuntansi, dan melihat perbedaan kepuasan pengguna sistema informasi dari masing-masing bank. Variabel bebas pada penelitian ini adalah kualitas sistem, kualitas informasi dan perceived usefulness, sedangkan untuk variabel terikat adalah kepuasan pengguna. Desain penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif kausal dan teknik análisis regresi linear berganda dengan alat bantú statistik SPSS. Hasil penelitian menunjukkan bahwa kualitas sistem memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistem informasi akuntansi, sedangkan kualitas informasi dan perceived usefulness tidak memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistema informasi akuntansi, sedangkan masing-masing bank tidak menujukkan perbedaan yang signifikan terkait kepuasan pengguna sistema informasi akuntansi. Kata kunci: Kepuasan pengguna, kualitas informasi, kualitas sistem, perceived usefulness

All is altered by technology. Every aspect of our lives is now, in one way or another, heavily dependent on or seamlessly improved by technology. Different technology media, channels and resources, especially in the higher education, have greatly affected the method of pedagogy in recent years. First was computer-based learning, which has replaced most of the traditional way in reading, learning and test taking. This include the use of electronic books, videos and the computer-based exams. On the other hand, gamification has been able to enhance students' understanding of learning. From the usual monotonous reading to the recollection of a enjoyable game-like experience, which gives them the feeling of pleasure instead of pressure. The students undertaking accounting classes have a great deal to learn basic accounting including debit and credit principles – a double entry accouting system method, which are one of the essentiaal and important to the skills they have in the real world, and yet they can be repetitive, boring and tearful. The CREB1T application aimed to tackle this issue by incorporating gamification approach in the lesson and deploy it on a mobile application, a platform where most millenials students are receptive with. And since it’s on mobile students may able to learn it anywhere during their spare time giving them freedom to suit their study habit.

E-wallet is an electronic wallet that can be used as an integrated payment instrument. In addition, because of the development of this technology, many people have become experts in a cashless society, which means that people rarely use cash in making transactions and then replace it with an e-wallet. DANA application is a platform in the form of a digital wallet that is created to facilitate every transaction that will be carried out by the community. For this reason, this study aims to determine what factors affect people's satisfaction in the city of Manado for users who used it. The method used by researchers to obtain data in the measurement is by distributing questionnaires to the people of the city of Manado. And measure it with the M-S-Qual method which consists of nine variables, namely efficiency, system availability, content, privacy, fulfillment, responsiveness, contact, compensation, and payment. By taking a sample of 135 respondents in filling out the questionnaire and using the multiple regression analysis formula with a p-value of 0.05, the research uses a quantitative approach. The results of the calculation of the hypothesis test using SPSS 26.0 software, it turns out that compensation, contact, payment has a number > 0.05 for the p-value so that the hypothesis is rejected. And for the dimensions of efficiency, system availability, content, privacy, compliance, responsiveness has an influence with a number <0.05 for the p-value so that the hypothesis is accepted.

There are numerous frameworks that can be utilized to develop information technology governance when examining corporate governance. COBIT is an auditing framework that auditors use to control and manage IT governance. PT. XYZ is a newcomer in the paint and coating production industry in Indonesia, and to compete with competitors and accommodate corporate goals, a design in IT Governance is required to determine what must be changed. The research aimed to provide an IT governance design that tailored based on what the company needs. The governance design is compiled by using the latest COBIT 2019 framework, which involved interview and quantification of each Design Factor values from the interview. We conducted interviews with prominent IT personnel within the company using the COBIT 2019 framework Design Factor (DF), which includes: enterprise strategy, enterprise goals, risk profile, and I&T related issues, threat landscape, compliance requirement, role of IT, model of IT, and finally IT implementation methods. The results suggest that five core models, including EDM05, APO06, APO14, MEA03, and MEA04, are advised to have a competency level of 2. There is one core model for which a skill level of 3 is indicated, which is BAI09. This study is only concerned with developing an IT governance design; there is no evaluation of the core model or methodology.

Information technology governance has become an essential part of most companies. The use of information technology is not only limited to companies but also educational institutions. Information technology capabilities must keep pace with the times to help achieve process efficiency. Return on investment in information technology is an important consideration, so an assessment of information technology governance needs to be carried out. This study aims to determine how well information technology at the XYZ institution supports companies in doing their business. The COBIT 2019 framework is used in this research to achieve good information technology governance by showing how information technology can be aligned with the business. The study results show that the BAI03 Managed Solutions Identification and Build, BAI07 Managed IT Changes Acceptance and Transitioning, BAI10 Managed Configuration, DSS01 Managed Operations, and DSS05 Managed Security Services processes were found to be priority processes for XYZ institution. Using the COBIT 2019 design factor toolkit, the DSS01 process has a target capability level of 4, while the BAI03, BAI07, BAI10, and DSS05 processes have a target capability level of 3. Each priority process was found to have a capability level of level 1, resulting in a gap in the capability level between the current capability levels and the target capability level. The BAI10 process has the lowest capability level among the five priority processes with a partially rating of 20%.