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All Journal Asean International Journal of Business
Ni Made Diah Pradnya Dewi
Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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When Skill Meets System: User Expertise Moderating Accounting Information System Effectiveness and Quality Ni Made Diah Pradnya Dewi; Putu Ngurah Suyatna Yasa; Ni Made Rai Juniariani; I Wayan Kartana
Asean International Journal of Business Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i2.1948

Abstract

Purpose – This study analyzes the effect of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance and examines the moderating role of user expertise in Village Credit Institutions (LPDs) in Badung Regency, Bali. Methodology/approach – The study applied a quantitative explanatory design. A saturated sample of 244 respondents, comprising the chairperson and treasurer of 122 LPDs, was surveyed using five-point Likert-scale questionnaires. Data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS. Findings – AIS effectiveness and AIS quality both have positive and significant effects on organizational performance. User expertise significantly strengthens the effects of AIS effectiveness and AIS quality on performance. The model explains 54.3% of the variance in organizational performance, and all four hypotheses are supported. Novelty/value – The study extends the Resource-Based View by demonstrating that organizational performance depends on the synergy between technological resources (AIS) and human resources (user competence), offering practical guidance for LPD managers to invest jointly in system quality and user training.
Co-Authors I Wayan Kartana Ni Made Rai Juniariani Yasa, Putu Ngurah Suyatna