Keterlibatan Pemakai, Kemampuan Teknik Personal, Ukuran Organisasi dan Kinerja Sistem Informasi Akuntansi
Abstract
This study aims to determine the effect of user involvement, personal technical ability and organizational size on the performance of accounting information systems in East Denpasar LPD. Samples were taken based on purposive sampling technique as many as 12 Village Credit Institutions. Respondents in this study were the directors and the head of the accounting department. Data was collected by means of a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that user involvement and personal technical skills had a positive effect on the performance of accounting information systems. Organizational size does not have a positive effect on the performance of accounting information systems. This shows that user involvement and personal technical skills greatly support the performance of accounting information systems to work optimally.
Keywords: User Involvement; Personal Technical Ability; Organizational Size; Accounting Information System Performance.
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References
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Puspitasari, N. W. N., & Juliarsa, G. (2017). Keterlibatan Dan Kemampuan Teknik Personal Pada Kinerja Sia Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 20(1), 380–408.
Putri, K. I. A., Wahyuni, M. A., & Kurniawan, P. S. (2017). Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal, Program Pelatihan Pengguna, Dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Mengwi. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1.
Putu Ardiwinata, I. G. N., & Sujana, I. K. (2019). Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 27(1), 1867. https://doi.org/10.24843/eja.2019.v27.i03.p09
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Wahyudi, E. S., Tobing, D. S. K., & Handriyono. (2018). The Mediating Role Of Actual Usage In Influence Of Personal Technical Ability And System Operator Training On Financial Management Information System Performance At Bondowoso Regency. International Journal Of Research Science & Management, 5(7), 102–109. https://doi.org/10.5281/zenodo.1314139
Yasa, I. K. O., Putra, I. P. M. J. S., & Ernawatiningsih, N. P. L. (2020). Analisis Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Perusahaan Daerah Air Minum (PDAM) Di Kabupaten Klungkung. Jurnal Kharisma, 2(3), 49–68.
Bhagaskara, A. A. N. A. I., & Damayanthi, I. G. A. E. (2020). Effects of Personal Engineering Capabilities, Effectiveness of System Information Accounting , Physical Comfort and Work Environment on Employee Performance. American Journal of Humanities and Social Sciences Research, 4(8), 61–67.
Budiarto, D. S., Ningrum, S. W., Yennisa, Sari, R. P., & Diansari, R. E. (2021). The performance of information systems: Empirical research on government organization. Journal of Physics: Conference Series, 1823(1), 1. https://doi.org/10.1088/1742-6596/1823/1/012020
Bugdol, M., & Jedynak, P. (2021). Quality objectives in management systems –their attributes, establishment and motivational function. International Journal of Quality & Reliability Management, 1(1), 1. https://doi.org/https://doi.org/10.1108/IJQRM-05-2020-0173
Damana, A. W. A., & Suardikha, I. M. S. (2016). Pengaruh Keterlibatan Pemakai, Pelatihan, Ukuran Organisasi Dan Keahlian Pemakai Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 14(2), 1452–1480.
Diansari, L. M., Sujana, I. K., Budiasih, I. G. A. N., & Sari, M. M. R. (2020). User Involvement, Training and Education of the User, Formalization of the Development of Information System and Support of Top Management to the Performance of Udayana University Accounting Information Systems: Organizational Commitments as Moderate Vari. International Research Journal Of Management, IT & Social Sciences, 7(4), 65–79. https://sloap.org/journals/index.php/irjmis/
Diatmika, I. B. W., & Ramantha, I. W. (2021). The Effect of Good Corporate Governance on the Performance of Village Crediting Institutions ( LPD ) Using Awig-Awig Village Protection as Moderation Variables ( Empirical Study on LPD in Mengwi District , Badung Regency ). American Journal of Humanities and Social Sciences Research (AJHSSR), 5(6), 219–224.
Kusumawati, N. P. A., & Ayu, P. C. (2019). Pengaruh Kinerja Individual Dan Kemampuan Teknik Personal Pada Efektivitas Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi. Widya Akuntansi Dan Keuangan, 1(2), 77–95. https://doi.org/10.32795/widyaakuntansi.v1i2.384
Lois, P., Tabouratzi, E., & Makrygiannakis, G. (2017). Accounting Information Systems course: perceptions of accounting and non-accounting students. EuroMed Journal of Business, 12(3), 258-268. https://doi.org/https://doi.org/10.1108/EMJB-11-2016-0032
Mertha, N. L. P. J. A., & Suartana, I. W. (2020). Effect Of Personal Ability , Job Training , User Involvement On AIS Performance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(5), 167–173.
Mohammed AL-Shafeay, K., Jawad Al, M., Mohammed Ali Al-Wattar, Y., & Mohammed Ali Al, Y. (2020). the Impact of Information and Communication Technology (Ict) in the Accounting System: Advantages, Applications, and Challenges. Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 17(6), 15814–15825.
Moradi, M., Tarighi, H., Hosseinipour, R., & Saravani, M. (2020). Factors influencing the learning of accounting information systems (AIS): Evidence from Iranian students. Journal of Economic and Administrative Sciences, 36(3), 226–245. https://doi.org/https://doi.org/10.1108/JEAS-02-2019-0014
Owusu Kwateng, K., Osei Atiemo, K. A., & Appiah, C. (2019). Acceptance and use of mobile banking: an application of UTAUT2. Journal of Enterprise Information Management, 32(1), 118–151. https://doi.org/https://doi.org/10.1108/JEIM-03-2018-0055
Permana, G. P. L., & Suryana, I. W. A. (2020). Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personalpada Kinerja Sistem Informasi Akuntansi dengan Pendidikan dan Pelatihan sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(1), 49–66. http://journal.undiknas.ac.id/index.php/akuntansi/article/view/2445
Puspitasari, N. W. N., & Juliarsa, G. (2017). Keterlibatan Dan Kemampuan Teknik Personal Pada Kinerja Sia Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 20(1), 380–408.
Putri, K. I. A., Wahyuni, M. A., & Kurniawan, P. S. (2017). Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal, Program Pelatihan Pengguna, Dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Mengwi. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1.
Putu Ardiwinata, I. G. N., & Sujana, I. K. (2019). Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 27(1), 1867. https://doi.org/10.24843/eja.2019.v27.i03.p09
Qosasi, A., Maulina, E., Purnomo, M., Muftiadi, A., Permana, E., & Febrian, F. (2019). The Impact of Information and Communication Technology Capability on the Competitive Advantage of Small Businesses. International Journal of Technology, 10(1), 167–177.
Rahmani, H. F. (2021). The Forming Factors of Accounting Information System Performance in the Framework of Involvement and Capability of Accounting Information System Users. Enrichment: Journal of Management, 11(2), 258–264. https://www.enrichment.iocspublisher.org/index.php/enrichment/article/view/81
Ramadhan, P., & Fachruddin, R. (2017). Pengaruh Budaya Organisasi Terhadap Kualitas Informasi Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 1–16. https://doi.org/10.26760/mindjournal.v4i1.01-12
Swandewi, L. P., Ariyanto, D., & Dewi, L. G. K. (2017). Kepuasan Pengguna Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kabupaten Buleleng. E-Jurnal Akuntansi, 19(3), 1803–1831.
Tarhini, A., El-Masri, M., Ali, M., & Serrano, A. (2016). Extending the UTAUT model to understand the customers’ acceptance and use of internet banking in Lebanon: A structural equation modeling approach. Information Technology & People, 29(4), 830–849. https://doi.org/https://doi.org/10.1108/ITP-02-2014-0034
Thoa, D. T. K., & Nhi, V. . (2021). Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations. Journal of Asian Business and Economic Studies, 1(1), 1. https://doi.org/https://doi.org/10.1108/JABES-06-2020-0059
Wahyudi, E. S., Tobing, D. S. K., & Handriyono. (2018). The Mediating Role Of Actual Usage In Influence Of Personal Technical Ability And System Operator Training On Financial Management Information System Performance At Bondowoso Regency. International Journal Of Research Science & Management, 5(7), 102–109. https://doi.org/10.5281/zenodo.1314139
Yasa, I. K. O., Putra, I. P. M. J. S., & Ernawatiningsih, N. P. L. (2020). Analisis Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Perusahaan Daerah Air Minum (PDAM) Di Kabupaten Klungkung. Jurnal Kharisma, 2(3), 49–68.
Published
2022-07-26
How to Cite
WIRATMAJA, Kadek Satria; SARI WIDHIYANI, Ni Luh.
Keterlibatan Pemakai, Kemampuan Teknik Personal, Ukuran Organisasi dan Kinerja Sistem Informasi Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1842-1852, july 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54993>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i07.p13.
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