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All Journal Krisna: Kumpulan Riset Akuntansi
Dirga Surya
IPBI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERSEPSI PEMILIK HOMESTAY DI KOTA DENPASAR TERHADAP PENGETAHUAN AKUNTANSI Dirga Surya; Edy Septian Santosa Made
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.150-159

Abstract

Business owners must recognize the importance of accounting in financial management and preparation of financial reports, thus understanding the owners' perceptions of their business and accounting is necessary. The objective of this research is to understand the perceptions of homestay owners in Denpasar regarding homestay businesses and financial accounting. This study utilized a descriptive analysis method, gathering data from 45 homestay owners in Denpasar. Validity and reliability tests indicated that all research instruments were valid and reliable. The research findings revealed that homestay owners have a very positive perception of homestay businesses, with a good understanding of homestay definitions and economic value. However, challenges related to business funding still exist. Additionally, homestay owners recognize the importance of bookkeeping and accounting, but limitations in knowledge and resources hinder their implementation. As a result, the quality of homestay financial reports still falls short of applicable accounting standards.
PERSEPSI KARYAWAN LPD SE-KECAMATAN DENPASAR UTARA TERHADAP EFEKTIVITAS PENERAPAN SIA, KECANGGIHAN TEKNOLOGI INFORMASI Dirga Surya; Made Andy Pradana Sukarta
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.139-146

Abstract

This study aims to analyze the perceptions of employees at Village Credit Institutions (LPD) in the North Denpasar District regarding the effectiveness of Accounting Information System (AIS) implementation and the sophistication of the technology utilized. The study is motivated by the crucial role of AIS and modern technology in enhancing efficiency, accuracy, and transparency in financial information management. Data were collected through questionnaires distributed to 54 respondents and analyzed using descriptive statistical methods. The findings show that perceptions of AIS effectiveness achieved an average score of 4.38, while perceptions of technological sophistication reached 4.36. Both results fall into the Very Good category, indicating that the information systems implemented have met user expectations in supporting operational activities and decision-making. These findings emphasize the importance of integrated technology and competent human resources in the successful implementation of AIS in LPDs.
Co-Authors Edy Septian Santosa Made