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Cokorde Gde Bayu Putra
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh Kecanggihan Teknologi Informasi, Budaya Organisasi, Dan Kemampuan Teknik Personal Terhadap Efektivitas Sistem Informasi Akuntansi Pada Koperasi Serba Usaha Di Kecamatan Sukawati Ni Made Listya Ari; Sang Ayu Putu Arie Indraswarawati; Cokorde Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4019

Abstract

Information systems play an important role in accounting, because basically accounting must provide accurate information to decision makers. This study aims in this study to determine the effect of sophistication of information technology, organizational culture and personal technical capabilities on the effectiveness of accounting information systems. The population in this study were employees of the Multipurpose Cooperative in Sukawati District with the sample used as many as 95 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) the sophistication of tax information technology has a positive and significant effect on the effectiveness of accounting information systems, where the regression coefficient is 0.460 and sig 0.000. (2) organizational culture has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficient is 0.250 and sig 0.002. (3) the ability of personal techniques has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.231 and sig 0.003. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 60%. Suggestions that can be given by researchers are Multipurpose Cooperatives in Sukawati District in increasing the tendency of the effectiveness of accounting information systems to always increase the sophistication of information technology, organizational culture and personal technical abilities.Information Technology Sophistication
Analisis Akuntabilitas Pengelolaan Keuangan Dana Desa Ni Putu Nari Wahyuni; Cokorde Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

The aim of this research was to evaluate the level of accountability in managing village funds in Baha Village, Mengwi District, Badung District during the year 2019. The data analysis technique of qualitative data analysis used by researchers began with the study of all available data from various sources. interviewing, documentation, data reduction, unit compilation, classification, and finally data interpretation. The investigation found that the financial management of the Village Fund conducted by the Baha Village Government complies with the Minister of Home Affairs Regulation No. 20 of 2018 on Village Financial Management. In addition, the Village Fund's financial management process involves the community from the planning stage through oversight. Regarding the report of the village fund by the Baha village government, it is good that it is timely. Reporting is done through meetings with the village advisory bodies Camat, Banjar Dinas, Kelian Banjar, and community leaders, and through poster-style information boards outside village government offices. The implementation of accountability for the Village Fund by the Baha Village Government is administratively sound and technically and managerially sound through the use of the village financial system. The Village Advisory Board does its job well in overseeing the financial management of the village.
Co-Authors Ni Made Listya Ari Ni Putu Nari Wahyuni Sang Ayu Putu Arie Indraswarawati