Ni Nengah Budi Artini
Faculty of Economics and Business, Udayana University

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

THE INFLUENCE OF EDUCATIONAL ATTAINMENT, JOB TRAINING, AND INFORMATION TECHNOLOGY SOPHISTICATION ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN SAVINGS AND LOAN COOPERATIVES Ni Nengah Budi Artini; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2025): AUGUST
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16920257

Abstract

The effectiveness of accounting information systems (AIS) is key to promoting transparency and accountability in cooperative financial reporting. However, many cooperatives in Denpasar have yet to optimize the use of AIS. This study aims to examine the influence of educational attainment, job training, and information technology sophistication on AIS effectiveness in savings and loan cooperatives (SLCs) in Denpasar City. Employing a quantitative approach with a survey method, this study collected data from 112 respondents representing 56 active cooperatives selected via purposive sampling. Data were gathered using questionnaires and analyzed using multiple linear regression in SPSS. The results reveal that educational attainment, job training, and information technology sophistication each have a positive and significant effect on AIS effectiveness.