scholarly journals Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa

2020 ◽  
Vol 30 (7) ◽  
pp. 1633
Author(s):  
Ni Putu Meydiani Chintia Dewi ◽  
Ayu Aryista Dewi ◽  
A.A.N.A. Kresnandra
Keyword(s):  
Information Systems ◽  
Sampling Method ◽  
Accounting Information ◽  
Individual Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
System Effectiveness ◽  
Positive Effect

Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance. Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.

scholarly journals Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu

2019 ◽  
pp. 1735
Author(s):  
Luh Putu Radhakrishnan Dewi ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.

scholarly journals Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA

2021 ◽  
Vol 31 (9) ◽  
pp. 2388
Author(s):  
Nyoman Notiasih ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Technical Skills ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
One Year ◽  
Positive Effect ◽  
And Training

This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA. Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.

scholarly journals Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi

2021 ◽  
Vol 31 (1) ◽  
pp. 233
Author(s):  
Putu Bagus Vijay Kumara Putra ◽  
Gede Juliarsa
Keyword(s):  
Regression Analysis ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
Effective Use ◽  
The City ◽  
Positive Effect ◽  
And Training

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi dan Kemampuan Teknik Personal Pada Efektivitas SIA

1970 ◽  
Vol 30 (6) ◽  
pp. 1356
Author(s):  
Ni Made Harista Dwi Anggreni ◽  
I Made Sadha Suardikha
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Technical Ability ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trade Denpasar City. The analysis technique used is multiple linear regression analysis techniques. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that the use of information technology and the ability of personal techniques have a positive effect on the effectiveness of accounting information systems. Keywords: Utilization Of Information Technology; Personal Technical Ability; Effectiveness Of Accounting Information Systems.

scholarly journals Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang

2021 ◽  
Vol 31 (2) ◽  
pp. 298
Author(s):  
I Gusti Ngurah Krisna Dwipayana ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.

scholarly journals Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM di Wilayah Depok

2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Titis Wahyuni ◽  
Marsdenia Marsdenia ◽  
Istiadi Soenarto
Keyword(s):  
Information System ◽  
Logistic Regression ◽  
Information Systems ◽  
Performance Measurement ◽  
Sampling Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Independent Variable

AbstractThe purpose of this study is to examine the effect of application accounting information system on SMEs performance measurement in Depok region. The number of samples taken were 30 SMEs using purposive sampling method with the critreria listed in the official city of Depok. The data was collected using questionnaires distributed to respondents and the analysis technique used in this research is logistic regression to determine whether there is any effect on the application of accounting information systems for the decrease or increase the performance of SMEs. The results of this study based on the analyses conducted found that the value of Negelkerke’s R Square for ROA is 1,574, which indicates that the dependent variable that can be explained by the independent variable is at 1.4%, while the rest, 98,6% is explained by other variables not included in this study. The value of Negelkerke's R Square for ROE is 0.002 which indicates that the dependent variable that can be explained by the independent variable is 0.2%, while the rest, ie 99.8% explained by other variables not included in this study.Keyword; accounting information system, SMEs, ROA, ROE

scholarly journals PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI

2019 ◽  
Vol 1 (2) ◽  
pp. 77-95
Author(s):  
Ni Putu Ayu Kusumawati ◽  
Putu Cita Ayu
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Positive Coefficient ◽  
Accounting Information Systems ◽  
Moderating Variables ◽  
Technical Ability ◽  
The Individual ◽  
Positive Effect ◽  
And Training

Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test. Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

scholarly journals Pengaruh Penggunaan SIA dan TI Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Putu Maya Fransisca Rahayu ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Impact ◽  
Accounting Information ◽  
Individual Performance ◽  
Accounting Information System ◽  
Positive Effects ◽  
Technical Ability ◽  
Analysis Technique ◽  
The City

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in  Denpasar. Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.  

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

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