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Agus Indra Tenaya
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Effect of Effectiveness of Accounting Information System on Individual Performance with Personal Technique Capability as Moderate I Made Putra Adi Gunawan; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p27

Abstract

Accounting Information System is a system designed with the aim to assist data processing and information in the field of economic or corporate finance. This is because the company desperately needs information to be able to take a decision, so there needs to be a system that can provide the necessary information accurately, relevant and timely. In addition to the availability of a good system, system users are also required to have adequate capabilities, so as to utilize the system to its full potential. Therefore, this study aims to examine the effect of effectiveness of accounting information systems on individual performance and to determine the ability of personal techniques in moderating the influence of effectiveness of accounting information systems on the individual performance of Lembaga Perkreditan Desa in Denpasar. The study was conducted on 35 LPD in Denpasar, with a population of 420 employees. Sample selection method using purposive sampling method is the determination of based on the suitability of certain characteristics so that the sample obtained as many as 105 respondents. Data collection method used is questionnaire method, then data analysis technique used is moderating regression analysis (MRA) technique. Based on the results concluded that the effectiveness of accounting information system has a positive effect on individual performance and the ability of personal technique on accounting information system able to moderate influence effectiveness of accounting information system to individual performance at Lembaga Perkreditan Desa in Denpasar. Keywords: Personal technical ability, effectiveness of accounting information system, individual performance
Implementasi Corporate Social Responsibility Berlandaskan Filosofi Tri Hita Karana pada Lembaga Perkreditan Desa Desak Komang Indah Purwati; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p22

Abstract

ABSTRAK Penelitian ini dilakukan di LPD Desa Adat Kuta yang memiliki tujuan untuk membangun perekonomian krama sekaligus menopang pembangunan berlandaskan Tri Hita Karana. Tujuan penelitian ini adalah untuk mengetahui implementasi Corporate Social Responsibility berlandaskan nilai – nilai filosofi Tri Hita Karana pada Lembaga Perkreditan Desa (LPD). Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Informan dalam penelitian ini adalah informan yang dianggap mengetahui dan dapat memberikan data yang diperlukan. Pengumpulan data dilakukan dengan wawancara, observasi non partisipan, dan dokumentasi. Hasil penelitian ini menunjukan bahwa implementasi CSR pada LPD Desa Adat Kuta telah dilakukan secara terpadu. CSR Terpadu merupakan usaha yang dilakukan perusahaan/lembaga dalam melaksanakan kegiatan operasionalnya secara lebih terintegrasi, baik antara tujuan LPD sebagai lembaga keuangan desa, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. Tiga sinergi implementasi, yaitu implementasi masyarakat (Pawongan), lingkungan (Palemahan), dan hal-hal yang berhubungan dengan tuhan (Parhayangan) merupakan hasil dari CSR terpadu. Kata kunci: Corporate Social Responsibility, Tri Hita Karana, LPD, CSR Terpadu.
Co-Authors Desak Komang Indah Purwati I Made Putra Adi Gunawan