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All Journal E-Jurnal Akuntansi
I Wayan Suartana
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Impact of IT Sophistication and User Technical Proficiency on Accounting Information System Effectiveness Ni Komang Dela Yanti; I Wayan Suartana
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p20

Abstract

This research was conducted at LPD Kecamatan Ubud with the aim of analyzing the influence of personal technical skills and the sophistication of information technology on the effectiveness of accounting information systems. The research population includes all accounting staff in 32 LPD Kecamatan Ubud, with a sample of 96 respondents consisting of accounting and finance staff. Data was collected through questionnaires, and data analysis was carried out using multiple linear regression methods. The initial steps of the research included testing the validity and reliability of the research instruments. The analysis results indicate that the sophistication of information technology significantly enhances the effectiveness of accounting information systems. Additionally, personal technical skills also have a significant influence and positively impact the effectiveness of the system.
Exploring the Impact of Corporate Governance, Organizational Commitment, and Tri Hita Karana Culture on Financial Performance Ni Nengah Nari Utari; I Wayan Suartana
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The objective of this study is to assess the effects of Good Corporate Governance (GCG) Principles, Organizational Commitment, and Tri Hita Karana (THK) Culture on the financial performance of Lembaga Perkreditan Desa (LPD) in Karangasem Regency. The research includes a population of 190 LPDs in Karangasem Regency, using a purposive sampling method to select 20 LPDs. Data were collected through questionnaires distributed to respondents holding the roles of Pemucuk and Panureksa at these LPDs. Multiple linear regression analysis was employed to analyze the data. The findings reveal that GCG Principles, Organizational Commitment, and THK Culture positively affect the financial performance of LPDs, suggesting that enhancing these factors can significantly improve financial outcomes across LPDs in Karangasem Regency.
Co-Authors Ni Komang Dela Yanti Ni Nengah Nari Utari