Evaluasi Sistem Informasi Manajemen Keuangan Menggunakan Model Keberhasilan Sistem Informasi Delone dan Mclean: Tinjauan Literatur Sistematis

Ayu Wedia Ningsih; Hamdani Hamdani

doi:10.61132/merkurius.v4i4.1630

Authors

Ayu Wedia Ningsih Universitas Mulawarman
Hamdani Hamdani Universitas Mulawarman

DOI:

https://doi.org/10.61132/merkurius.v4i4.1630

Keywords:

DeLone Model, Information System Success, McLean Model, Systematic Literature Review, User Satisfaction

Abstract

Financial Management Information Systems (FMIS) play a strategic role in enhancing organizational efficiency, transparency, accountability, and decision-making quality in financial management processes. This study aims to identify and analyze the factors influencing FMIS success based on the DeLone and McLean Information Systems Success Model. A Systematic Literature Review (SLR) approach following the PRISMA guidelines was employed using Scopus-indexed publications published between 2020 and 2026. An initial search yielded 334 articles, of which 10 studies met the inclusion criteria and were selected for in-depth analysis. Bibliometric analysis using VOSviewer was conducted to identify dominant research themes and relationships among key variables. The findings reveal that information quality, system quality, service quality, and user satisfaction are the most frequently examined determinants of FMIS success. Information quality emerged as the most influential factor, followed by system quality and service quality. Furthermore, successful FMIS implementation contributes to improved transparency, accountability, operational efficiency, organizational performance, and decision-making effectiveness. These findings confirm the continued relevance of the DeLone and McLean Model as a comprehensive framework for evaluating FMIS success across various organizational contexts.

References

Adrianto, S., & Fajar, A. N. (2023). Evaluation of the success of business travel management system using DeLone and McLean approach. Journal of System and Management Sciences, 13(4), 199–213. https://doi.org/10.33168/JSMS.2023.0412

Ahmad, N., Du, S., Ahmed, F., ul Amin, N., & Yi, X. (2025). Healthcare professionals’ satisfaction and AI-based clinical decision support system in public sector hospitals during health crises: A cross-sectional study. Information Technology and Management, 26(2), 205–217. https://doi.org/10.1007/s10799-023-00407-w

Akrong, G. B., Shao, Y., & Owusu, E. (2021). Assessing the impact of system quality, information quality, and service quality on enterprise resource planning (ERP) systems. International Journal of Enterprise Information Systems, 17(4), 69–84. https://doi.org/10.4018/IJEIS.2021100104

Akrong, G. B., Shao, Y., & Owusu, E. (2023). Evaluation of the quality constructs of a tax management system based on the DeLone and McLean IS success model. Africa Journal of Management, 9(1), 46–69. https://doi.org/10.1080/23322373.2022.2155116

Aldhaban, F. (2024). The relationship between management information system quality and organizational performance: Extending the DeLone–McLean model. Uncertain Supply Chain Management, 12(4), 2373–2382. https://doi.org/10.5267/j.uscm.2024.5.029

Alshehri, A., & Hadoussa, S. (2025). Reevaluating the DeLone and McLean model for EHR success and knowledge sharing in a Saudi public medical complex. Journal of Information Technology Management, 17, 152–173. https://doi.org/10.22059/JITM.2025.100833

Anthony Jnr, B., Petersen, S. A., & Krogstie, J. (2023). A model to evaluate the acceptance and usefulness of enterprise architecture for digitalization of cities. Kybernetes, 52(1), 422–447. https://doi.org/10.1108/K-07-2021-0565

Dani, S., & Faridi, M. (2026). Adoption of human resources information system by the Moroccan administration: A quantitative study applying the DeLone and McLean model. Proceedings on Engineering Sciences, 8(1), 111–120. https://doi.org/10.24874/PES08.01.012

Danso, L. A., Adjei, J. K., & Yaokumah, W. (2021). EMIS success modeling using information systems quality factors. International Journal of Information Systems in the Service Sector, 13(3), 65–81. https://doi.org/10.4018/IJISSS.2021070105

Diavastis, I. (2024). Exploring the intersection of contemporary management accounting practices and accounting information systems: The impact on hotel performance. Journal of Risk and Financial Management, 17(11). https://doi.org/10.3390/jrfm17110516

Fernando, E. (2020). Factors influencing the success of e-learning systems for distance learning at the university. In Proceedings of the 2020 International Conference on Information Management and Technology (ICIMTech 2020) (pp. 294–299). IEEE. https://doi.org/10.1109/ICIMTech50083.2020.9211163

Goundar, S., Lata, A., Siga, C., Singh, P., Damuni, S., Baleivanualala, S., & Senik, S. (2020). Human resources management system for integration and productivity. In Enterprise Systems and Technological Convergence: Research and Practice (pp. 349–368). Emerald Publishing. https://www.scopus.com/pages/publications/105028231319?origin=resultslist

Hendri, N., Irawan, A., Sa’diah, K., Jodi, I. W. G. A. S., Hidayat, A., Nasution, S. W. P., & Mujiani, S. (2022). Evaluation of financial management information system using modification of the DeLone and McLean model during the COVID-19 pandemic. International Journal of Professional Business Review, 7(5). https://doi.org/10.26668/businessreview/2022.v7i5.e732

Hidayah, N. A., Utami, M. C., Sari, M. N., & Durachman, Y. (2025). Factors influencing the success of e-government application: An empirical study using the extended DeLone and McLean success model. In 2025 13th International Conference on Cyber and IT Service Management (CITSM 2025). IEEE. https://doi.org/10.1109/CITSM67730.2025.11291417

Kala Kamdjoug, J. R., Bawack, R. E., & Tayou, A. E. T. (2020). An ERP success model based on agency theory and the IS success model: The case of a banking institution in Africa. Business Process Management Journal, 26(6), 1577–1597. https://doi.org/10.1108/BPMJ-04-2018-0113

Legowo, N. (2021). Impact of organizational factors on user satisfaction and net benefit of COTS system in the post-implementation period: A case study of the COTS system of SPAN-IFMIS Indonesia. International Journal of Computer Information Systems and Industrial Management Applications, 13, 20–30. https://www.scopus.com/pages/publications/85111245745?origin=resultslist

Luong, D. T., Truong, T. T. H., & Pham, Q. H. (2025). Investigating the tertiary academic outcomes through technological quality control in knowledge management system. In IEEE International Conference on Industrial Engineering and Engineering Management (pp. 1200–1204). IEEE. https://doi.org/10.1109/IEEM63636.2025.11357834

Mamakou, X. J., Cohen, S., & Manolopoulos, D. (2024). Post-implementation evaluation of enterprise resource planning (ERP) systems: An internal auditors’ perspective. Journal of Systems and Information Technology, 26(3), 363–394. https://doi.org/10.1108/JSIT-11-2023-0264

Mohammed, A. A. (2021). Assessing the success of the perceived usefulness for knowledge management systems: A case study of Iraqi higher education. International Journal of Knowledge Management, 18(1). https://doi.org/10.4018/IJKM.291098

Muchran, M., Soraya, Z., Mardiana, A., Aswad, H. N., & Andini, A. (2025). An integrated model for analyzing the sustainability of school financial digitalization. Review of Integrative Business and Economics Research, 14(4), 235–252. https://www.scopus.com/pages/publications/105017250070?origin=resultslist

Mudau, T. N., Cohen, J., & Papageorgiou, E. (2024). Determinants and consequences of routine and advanced use of business intelligence (BI) systems by management accountants. Information & Management, 61(1). https://doi.org/10.1016/j.im.2023.103888

Ningsih, A. K., & Kurniawan, Y. (2023). Evaluating successful implementation of fleet management system. Journal of System and Management Sciences, 13(6), 322–335. https://doi.org/10.33168/JSMS.2023.0619

Ouaadi, I., & Naama, M. (2025). E-government educational information systems: Did the Moroccan e-government system succeed? In B. S. B.-E., B. A. O. I., & A. F. (Eds.), Lecture Notes in Information Systems and Organisation (Vol. 81, pp. 289–300). Springer. https://doi.org/10.1007/978-3-032-06725-8_25

Permana, D. S., & Sutaryo. (2020). Does information system technology succeed in helping manage debt? International Journal of Business Information Systems, 33(1), 23–47. https://doi.org/10.1504/IJBIS.2020.104802

Print, I. O., Limerick, A., & Zambrano, P. W. (2023). Assessing RFMIS implementation using the DeLone and McLean model: Enhancing regional financial management. 17(1), 43–55.

Ramadhan, M. I., & Rizal, E. (2025). Analysis of the impact of information system quality on user satisfaction in SIPKD based on the DeLone and McLean model: A case study in the East Jakarta City Government. 14, 342–348.

Samardzic, M., Vuckovic, T., Lalic, D. C., Palcic, I., & Marjanovic, U. (2025). The impact of information systems on project success in a hybrid work environment: Evidence from the world's largest consulting firm. International Journal of Information Technology Project Management, 16(1). https://doi.org/10.4018/IJITPM.386592

Silva, B., & Rodrigues, L. S. (2021). Evaluation of the success of an academic portal: The students' perspective. Atas da Conferência da Associação Portuguesa de Sistemas de Informação. https://www.scopus.com/pages/publications/85139947942?origin=resultslist

Syifa, N., & Tohang, V. (2020). The use of e-wallet system. Proceedings of the 2020 International Conference on Information Management and Technology (ICIMTech 2020), 342–347. https://doi.org/10.1109/ICIMTech50083.2020.9211213

Wu, X. Q., Yap, C. S., & Ho, P. L. (2022). Use of digital finance platforms for personal finance management in rural China: Antecedents and consequences. Journal of Electronic Commerce in Organizations, 20(1). https://doi.org/10.4018/JECO.296256