Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa

  • Ni Putu Sundari Maheni Premaswari Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Wayan Suartana Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective.


Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.

Downloads

Download data is not yet available.

References

Abu-Shanab, E., & Haider, S. (2015). Major factors influencing the adoption of m-government in Jordan. Electronic Government, 11(4), 223–240.

Ajzen, I., & M. Fishbein. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs.

Coutu, D. L. (1998). Trust in virtual teams. Harvard Business Review, 76(3), 20–22.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339.

Dinas Pemberdayaan Masyarakat dan Desa. (2017). Pedoman Penyusunan Anggaran Pendapatan dan Belanja Desa (APB Desa). Denpasar: Pemerintahan Provinsi Bali.

Emeka-Nwokeji. (2012). Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance. International Journal Of Scientific & Technology Research, 1(10).

Fishbein, & Ajzen. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research.

King, W. R., & He, J. (2006). A meta-analysis of the technology acceptance model. Information and Management, 43(6), 740–755.

Lisnawati, N. K., Wahyuni, M. A., & Julianto, P. (2017). Pengaruh Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi dan Partisipasi Manajemen Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se-Kecamatan Ubud. In Tahun (Vol. 8).

Miati, N. L. P. M., & Sutapa, I. N. (2019). Efektivitas Sistem Informasi Akuntansi Dan Pengaruhnya Terhadap Kinerja Karyawan Dengan Teknologi Informasi Sebagai Pemoderasi. JEMA : Journal of Economic, Management and Accounting Adpertisi, 1(1).

Mollanazari, M. (2012). The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange. International Journal of Innovation, Management and Technology, 3(4).

Nabizadeh, S. M., & Omrani, S. A. (2014). Effective Factors on Accounting Information System Alignment ; a Step towards Organizational Performance Improvement.

Nintyari, L. restiti, Kurniawan, P. S., & Atmadja, A. T. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Sosialisasi, Serta Manajemen Kontrol Terhadap Efektivitas Dan Efisiensi Pelaksanaan Sistem Keuangan Desa (Siskeudes) (Studi Empiris Pada Desa-Desa Penerima Dana Desa Di Kabupaten Tabanan). In Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha (Vol. 10).

Paranoan, N., Tandirerung, C. J., & Paranoan, A. (2019). Pengaruh Pemanfaatan Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi. In Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif (Vol. 2).

Pradani, N. L. C., Sujana, E., & Purnamawati, I. G. A. (2017). Pengaruh kecanggihan teknologi informasi, perlindungan sistem informasi, partisipasi manajemen dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi pada hotel berbintang di kabupaten karangasem. In JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha (Vol. 7).

Prasetya, I. K. Y. B., Prayudi, M. A., & Diatmika, I. P. G. (2017). Pengaruh Kompetensi Sumber Daya, Pemahaman, Dan Pengawasan Terhadap Kualitas Sistem Keuangan Desa Di Kabupaten Buleleng. In JIMAT (Jurnal Ilmiah
Mahasiswa Akuntansi) Undiksha (Vol. 8).

Pratiwi, D. N., & Pravasanti, Y. A. (2020). Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa. Jurnal Akuntansi Dan Pajak, 20(2).

Puspita, M. K. A. (2018). Pengaruh Kecanggihan Teknologi Informasi, Pemanfaatan Teknologi Informasi, dan Pengetahuan Karyawan Bagian Akuntansi Terhadap Efektifitas Sistem Informasi Akuntansi.

Putri, N. M. K. D., & Srinadi, N. L. P. (2020). Pengaruh Kecanggihan Teknologi Informasi Dan Kemampuan Teknik Personal Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Di Lpd Kecamatan Ubud. Widya Akuntansi Dan Keuangan, 2(1), 1–15.

Rahmawati, D. (2012). Analisis Faktor Faktor yang Berpengaruh Terhadap Pemanfaatan Teknologi Informasi. Jurnal Ekonomi Dan Pendidikan, 5(1).

Robinson Gamar. (2019). Seorang Warga Denpasar Laporkan Dugaan Penyelewengan Dana Desa ke Kejati. Retrieved from https://regional.kompas.com/read/2019/01/21/13445051/seorang-warga-denpasar-laporkan-dugaan-penyelewengan-dana-desa-ke-kejati

Sagara, Y. (2015). The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting. In Research Journal of Finance and Accounting www.iiste.org ISSN (Vol. 6).

Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5).

Utari, N. M., Sulindawati, N. L. G. E., & Julianto, I. P. (2017). Pengaruh Partisipasi Pemakai Sistem Informasi, Personal Capability, Kecanggihan Teknologi Informasi, dan Peran Pengawas Internal Terhadap Efektivitas Sistem Informasi Akuntansi (Studi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Banjar). In JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha (Vol. 8).

Wagner, G., Schramm-Klein, H., & Steinmann, S. (2013). Effects of cross-channel synergies and complementarity in a multichannel e-commerce system - an investigation of the interrelation of e-commerce, m-commerce and IETV-commerce. International Review of Retail, Distribution and Consumer Research, 23(5), 571–581.

Yunianingrum, Y., & Kolopaking, L. M. (2018). Kemampuan Aparat Pemerintah Desa dan Efektivitas Pengelolaan Keuangan Desa. Jurnal Sains Komunikasi Dan Pengembangan Masyarakat [JSKPM], 2(4), 495–508.
Published
2021-08-26
How to Cite
PREMASWARI, Ni Putu Sundari Maheni; SUARTANA, I Wayan. Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa. E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 1987-1998, aug. 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69349>. Date accessed: 28 mar. 2024. doi: https://doi.org/10.24843/EJA.2021.v31.i08.p09.
Section
Artikel