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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Rr Suprantiningrum
Universitas 17 Agustus 1945 Semarang
Economics, Econometrics & Finance

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ANALYSIS OF THE FACTORS INFLUENCING KSPPS ACCOUNTING INFORMATION SYSTEMS PERFORMANCE FOR THE REGIONS OF SEMARANG AND BOYOLALI Rr Suprantiningrum; Susi Susanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7462

Abstract

Computer-based accounting information systems have been deployed by savings and loan cooperatives and sharia finance (KSPPS). Numerous issues might arise when using accounting information systems in Islamic savings, loan, and financing cooperatives. Technology-related issues frequently face interference, which also has a negative impact on the functioning of the accounting information system. The purpose of this study is to ascertain how top management support, information technology utilization, and user participation in the development of accounting information systems affect such systems' performance. The population of this study consisted of 17 KSPPS, or savings and loan cooperatives with sharia financing, located in the regions of Semarang and Boyolali. Saturated sampling is the method that is employed. thus, the research sample is 17 KSPPS in total. The research analysis unit is made up of employees who use accounting information systems as many as 62 people. Data analysis technique using multiple linear regression analysis. The data collection method was performed using a questionnaire method using a 5-point Likert scale. The results showed that the variables user involvement in the development of accounting information systems and the support of senior management had a positive and significant effect on the performance of accounting information systems. The information technology use variable has a positive and non-significant effect on the performance of KSPPS accounting information systems in the regions of Semarang and Boyolali.
Co-Authors Susi Susanti