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All Journal Jurnal Kebijakan Publik Jurnal Akuntansi Profesi SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Community Service Learning Jurnal Proaksi Community Development Journal: Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) International Journal of Social Science Journal of Applied Sciences in Accounting, Finance, and Tax Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Artha Aryasa, I Putu Gde Chandra
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN, KEMAMPUAN PERSONAL, PENGALAMAN KERJA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR TIMUR I Gede Fajar Novyar Danuarta; Gede Sanjaya Adi Putra; I Putu Gde Chandra Artha Aryasa
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study examines in depth how educational background, individual competencies, and work experience influence the performance of accounting information systems in Village Credit Institutions (LPD) in the East Denpasar District. The effectiveness of this system serves as a key foundation for navigating the institution’s strategic decision-making. The main assumption points to the quality of human resources as a determining factor in the system’s success, particularly in terms of intellectual capacity, personal skills, and work experience. Using a quantitative approach, data were collected through questionnaires distributed to 48 respondents and analyzed using multiple linear regression. The results show that all three factors significantly contribute to the functionality of the system. These findings underscore that improving employees' cognitive and operational capabilities is a fundamental step in strengthening the accounting information system within LPDs. Investing in human resource development is not merely supplementary—it is the core of a competitive digital accounting transformation.
The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business Wijayanti, Ni Putu Lisa; Larasdiputra, Gde Deny; Aryasa, I Putu Gde Chandra Artha
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1866

Abstract

This study aims to examine the influence of price and product quality on Customer Engagement based on perceived value from a budgeting perspective in a family-owned livestock business. The research employed a quantitative approach using primary data collected through questionnaires distributed to 75 consumers of Lisa Pig Farm. Data were analyzed using multiple linear regression with SPSS software. The results indicate that price has a significant effect on Customer Engagement, product quality has a significant effect on Customer Engagement, and both price and product quality simultaneously have a significant effect on Customer Engagement, with a coefficient of determination (R²) of 0.654. These findings suggest that budgeting decisions reflected in pricing strategies and quality management contribute to the formation of positive perceived value and enhance customer engagement. This study extends the role of Customer Engagement as a non-financial indicator in management accounting and entrepreneurial accounting to evaluate market-based business sustainability.
Co-Authors Anak Agung Gde Krisna Paramita Anak Agung Istri Krisna Gangga Dewi Cok Istri Ratna Sari Dewi Dewa Putu Yudi Pardita Dewi, Anak Agung Istri Pradnyarani DEWI, Kadek Goldina Puteri Gde Deny Larasdiputra Gede Harja Wasistha Gede Sanjaya Adi Putra Gede Sanjaya Adi Putra Harja Wasistha, Gede Harja Wasistha, Gede I Gde Wedana Arjawa I Gde Wedana, Arjawa I Gede Fajar Novyar Danuarta I Gusti Ngurah Agung Suaryana I Komang Putra I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Aditya Pramartha I Made Ardiasa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Wijana Asmara Putra I Putu Iwan Pramana Putra KURNIAWATI, Ni Putu Ayu Tika Murti, AAG Krisna N PARAMANANDA Ni Luh Putu Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Putu Ayu Tika Kurniawati Paramananda, N. Pramartha, I Made Aditya Putu Arya Suryanditha Putu Ayu Sita Laksmi Styawati, Ni Komang Arini Vidyantari, Putu Kemala Wahyu Widayat Wijayanti, Ni Putu Lisa