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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat SENEMA Jurnal Akuntansi
Luh Putri Mas Mirayani
Fakultas Ekonomi Dan Bisnis, Universitas Mahasaraswati, Bali, Indonesia
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Devi, Ni Luh Nyoman Sherina
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11452

Abstract

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement
Co-Authors A.A Sagung Istri Pramanaswari A.A. Sagung Istri Pramanaswari Anik Yuesti Bagiana , I Kadek Eka Setiawati, Luh Pande Elisabeth Ria Viana Praningtyas I Gusti Ayu Listya Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Adi Suswandayana I Kadek Bagiana I Kadek Elva Sugiantara I Komang Oka Permadi I Made Aditya Wardana I Made Edi Saputra Mahendra Idayani, Ni Putu Tisha Manika Kadek Indah Kusuma Dewi Komang Febri Mandala Putra MAHARANI, Anak Agung Ayu Trisna Manuari, Ida Ayu Ratih Ni Kadek Andry Dwi Putri Ni Luh Gede Dahlia Prilistika Ni Luh Nyoman Sherina Devi Ni Made Dwi Puspitawati Ni Putu Chintya Pradnyandari Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pramanaswari, A.A Sagung Istri Purnawan, I Kadek Putu Ari Pertiwi Sanjiwani Putu Ayu Anggya Agustina Putu Gede Wahyu Satya Nugraha Putu Kepramareni Rini Subekti RR. Maria Yulia Dwi Rengganis Setiawati, Luh Pande Eka Yenny Verawati Yura Karlinda Wiasa Putri