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All Journal Jurnal Inovasi Akuntansi
Cahyani, Ni Putu Putri
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Economics, Econometrics & Finance

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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 I Made Sudiartana, I Made Ni Putu Shinta Dewi