I Putu Angga Kusuma
Fakultas Ekonomi dan Bisnis Universitas Udayana

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KOMPARASI PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LPD PECATU DAN MENGWI I Putu Angga Kusuma; I Ketut Sujana
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research is a comparative study to find differences in the effectiveness of computer-based accounting information systems on LPD Indigenous Village Mengwi with LPD Desa Adat Pecatu. Variables used to compare the efficacy is eight variables: data security, time, accuracy, variation of the report, relevance, physical comfort, economy and satisfaction pengguna.Metode Data collection is questionnaires and interviews with LPD employee who works in Indigenous Village Mengwi and Pecatu. The population in this study were all employees and employee at Desa Adat LPD Mengwi and Pecatu. The samples used by 74 employees and an employee is working on a computer and is associated with the use of computer accounting information systems, with a purposive sampling method. The analysis technique is the t-test 2 samples. Based on the results there are differences in the effectiveness of the application of computer-based accounting information systems on LPD Indigenous Village Mengwi with Pecatu.