International Journal of Environmental, Sustainability, and Social Science
Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar

Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali

Kadek Goldina Puteri DEWI (Warmadewa University, Bali, Indonesia)
I Putu Budi ANGGIRIAWAN (Warmadewa University, Bali, Indonesia)



Article Info

Publish Date
31 Mar 2023

Abstract

Performance is the level of success of a person as a whole at a certain time in carrying out a task. Performance has the most important role, if performance decreases, it will gradually threaten the company and result in the company going bankrupt. Based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. Apart from Accounting Information Systems, accounting knowledge is considered very important for the Company. The cultural aspect is an aspect that greatly influences the effectiveness of the implementation of a technology. Technological developments must be followed by the desire of the community to increase their ability to utilize this technology. The population in this study is 238 Tourism Villages obtained from data from the Bali Provincial Tourism Office for 2022. The sample size is determined by calculating using the Slovin Formula and the proportional number of sample members is determined using the Yamane Formula. Based on the results of this study, the variable Accounting Knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture) and the variable Accounting Information System Effectiveness have a significant positive effect on performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance

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Journal Info

Abbrev

ijesss

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, ...