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"This research is aimed to answer how accounting information users classifY accounting information when they are presented in different forms. Specifically, this research investigate whether users can efficiently and effectively classifY failed and non-failed corporations.The results show that respondents are most efficient when they classifY accounting information using Chernoffs schematic faces than any forms of conventional accounting information. The effectiveness of Chernoffs schematic faces is also evidenced when compared to other forms of accounting information presentation."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui persepsi pengguna terhadapSistem Akuntansi Instansi Basis Akrual (SAIBA) pada Kementerian/Lembaga ditahun pertama penggunaanya pada pembuatan laporan keuangan pemerintah basisakrual. Model Kesuksesan Sistem Informasi yang diperbaharui (Updated D&M ISSuccess Model) digunakan untuk menilai kesuksesan SAIBA yangpenggunaannya bersifat wajib pada Akuntansi Pemerintahan Indonesia yangberbasis Akrual. Responden adalah Operator Sistem Akuntansi Instansi (SAI) disetiap Kementerian/Lembaga dengan pemilihan sampel penelitian menggunakanmetode purposive sampling. Data primer yang diperoleh melalui kuesionerterkumpul sebanyak 204 responden, yang selanjutnya dianalisis denganmenggunakan structural equation modeling. Hasil penelitian ini menunjukkanbahwa SAIBA dapat dikategorikan sebagai sistem informasi yang sukses untuktiap-tiap dimensi kesuksesan dalam Updated D&M IS Success Model. Respondenmenilai kualitas sistem, kualitas informasi dan kualitas layanan SAIBA cenderungbaik. Namun demikian, penggunaan SAIBA tidak berpengaruh signifikanterhadap kepuasan pengguna, berbeda dengan pengaruh kualitas sistem, kualitasinfomasi dan kualitas layanan terhadap penggunaan dan kepuasan pengguna sertapengaruh kepuasan pengguna dan penggunaan sistem terhadap manfaat bersih danpengaruh timbal baliknya terbukti menunjukkan pengaruh yang signifikan.

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ABSTRACTThe aim of this study is to determine the user's perception of SistemAkuntansi Instansi Basis Akrual (SAIBA) in the Ministry/Agency in the first yearof implementation of accrual-based government's financial statements . UpdatedD & M IS Success Model is used to assess the success of SAIBA as a mandatorysystem in Indonesian Government Accounting. Respondents are operator ofInstitution Accounting System (Sistem Akuntansi Instansi/SAI) inMinistry/Agency, which are selected using purposive sampling method. ThePrimary data were obtained through questionnaires that were collected from 204respondents, which were then analyzed using structural equation modeling. Thisstudy found that SAIBA can be categorized as a successful information for eachdimension of success in the Updated D&M IS Success Model. Respondentsassessed the system quality, the information quality and service quality of SAIBAtend to be good. However, respondents indicated the use of SAIBA has nosignificant effect on user satisfaction, in contrast to the others constructsrelationships, the system quality, the information quality and service quality ofSAIBA with Net Benefit and Its reciprocal proved to be significant impact."