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All Journal Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi SENEMA
I Made Sudiartana, I Made
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di LPD: Studi Kasus di Kecamatan Tabanan Dewi, Ni Putu Shinta; Sudiartana, I Made; Cahyani, Ni Putu Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12930

Abstract

This study aims to obtain empirical evidence regarding the influence of user involvement, personal technical ability, top management support, development formalization, and user training and education on the performance of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Tabanan District. The research employed a purposive sampling method with 59 respondents from LPDs in Tabanan Regency. Multiple linear regression analysis was utilized as the data analysis technique to examine the relationships between the independent variables and AIS performance. The research findings demonstrated that user involvement, personal technical ability, top management support, development formalization, and user training and education all have a positive effect on AIS performance. These results imply that AIS performance at LPDs can be effectively improved through comprehensive strategies that focus on enhancing user involvement, developing technical competencies, strengthening managerial commitment, formalizing system development processes, and investing in user training programs.
Co-Authors AA Sudharmawan, AA Anggarini, Luh Putu Irma Anik Yuesti Budastra, I Nyoman Cahyani, Ni Putu Putri Dewa Gede Artha Susila Ernawatiningsih, Ni Putu Lisa I Kadek Bagiana I Nyoman Kusuma Adnyana Mahaputra Kadek Anggitasari Kadek Apriada, Kadek Kadek Jyoti Dewi Narayani Luh Putu Irma Anggarini Murti, Ni Putu Mita Ari Ni Made Sintya Dewi Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Sri Eka Rahayu Ni Putu Yuria Mendra Ni Rai Nikita Widya Shari Ni Wayan Rustiarini Primadona, Ida Ayu Lidya