Samtika Putra, I Putu Deddy
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Pengaruh Keahlian Pemakai, Intensitas Pemakaian Dan Penerapan Teknologi Informasi Terhadap Kualitas Informasi Akuntansi Pada Kantor Desa Di Kecamatan Penebel Wijayanta Putra, Putu Yudha; Samtika Putra, I Putu Deddy; Lesmana Putra, I Made Endra
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/np28pt39

Abstract

An important aspect of running a successful business is having the resources to gather accurate information. It is important to have access to current and relevant data for effective and efficient management decision making. This study was carried out to analyze the influence of user knowledge, user intensity, and IT use on the accuracy of financial records maintained by the village office in Penebel District. This survey included Penebel District Village Office personnel from 18 offices. Fifty-four participants were selected using a purposive selection method Data were examined using linear regressions. These studies show that users significantly improve the accuracy of financial reports. The reliability of financial records is not influenced by Penggunaan teknologi informasi. Improving the quality of accounting information is a direct result of the use of accounting information technology. Based on research findings, village officials need to continue to receive job training in the future. Improving the quality of accounting data is an initiative that, among other things, aims to improve results by making better use of existing village institutional resources.
Pengaruh Tingkat Pemahaman Akuntansi, Etika Kepemimpinan Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan : Studi Empiris Pada Lembaga Perkreditan Desa Di Kecamatan Kerambitan Sintha Wulandari, I Gusti Agung Ayu; Samtika Putra, I Putu Deddy
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6f99dr94

Abstract

The purpose of this empirical study of village credit institutions in Kerambitan District is to ascertain the impact of accounting knowledge, leadership ethics, and human resource competence on the quality of financial reports. Participants included all 132 LPD workers in the Kerambitan District of Tabanan Regency's 26 LPDs. Purposive sampling was used to select 77 participants, and their data was analyzed with multiple linear regression methods. This study's findings suggest that accounting literacy improves the credibility of financial statements. The credibility of financial statements can improve with more ethical leadership. The proficiency of human resources directly affects the credibility of audited financial statements. Based on the findings of the study, the LPD will need to hold seminars on a regular basis to help employees gain a better grasp of accounting under their control, ultimately leading to higher-quality financial reports.