KEMAMPUAN TEKNIK PERSONAL SISTEM INFORMASI, UKURAN ORGANISASI, KETERLIBATAN PEMAKAI DALAM SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI

2020 ◽  
Vol 5 (2) ◽  
pp. 175-184
Author(s):  
Prapti Ningsih ◽  
Danang Mintoyuwono ◽  
Wianda Bias Intan Sepvie
Keyword(s):  
Information Systems ◽  
Significant Influence ◽  
Personal Information ◽  
Accounting Information ◽  
User Involvement ◽  
Simple Random Sampling ◽  
Organizational Size ◽  
Significance Level ◽  
Accounting Information Systems ◽  
Technical Ability

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.

scholarly journals Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi

2019 ◽  
pp. 694
Author(s):  
Luh Gede Ira Pratiwi Swara ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Entire Study ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Management Commitment ◽  
Sample Technique

This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency. Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.

scholarly journals Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM

2019 ◽  
pp. 296
Author(s):  
I Wayan Raka Purnata ◽  
I Made Sadha Suardikha
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Corporate Finance ◽  
Financial Performance ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information Systems ◽  
The Impact

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

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 Determinan Kinerja Sistim Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan

2021 ◽  
Vol 2 (1) ◽  
pp. 37-56
Author(s):  
Victor Pattiasina ◽  
Muhamad Yamin Noch ◽  
Saling - ◽  
Melyanus Bonsapia ◽  
Andarias Patiran
Keyword(s):  
Information System ◽  
Customer Service ◽  
Accounting Information ◽  
User Involvement ◽  
Training And Education ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Service Unit ◽  
Technical Ability ◽  
Moderate User

This study examines the determinants of accounting information system performance (a study at PT. PLN Persero, customer service unit, Jayapura district). Testing was carried out on a sample of 71 respondents. The sample method used was purposive sampling. data collection was carried out by direct survey. Hypothesis testing is tested empirically using moderated regression. The results show that the technical ability of personnel has no effect on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, the sophistication of personnel technology affects the performance of the accounting information system. The performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate the technical capabilities of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate user involvement on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura and the last training and education moderate the technological sophistication of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura Keywords: Performance of Accounting Information Systems, Education and Training.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR) DPK Perbarindo Bali Timur

2020 ◽  
Vol 1 (1) ◽  
pp. 8-14
Author(s):  
Ni Made Ayustina Warimi Dewi ◽  
I Wayan Rupa ◽  
L.P.G Sri Eka Jayanti
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
User Involvement ◽  
Total Sample ◽  
Top Management ◽  
Management Support ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Top Management Support ◽  
A Company

Abstract Evaluationxofxthexperformancexof Accounting Information Systems used by a company is very important to know. The betterxthexperformancexof the system is applied. This research aims to analyze the influence of user involvement in the developmentxofxinformationxsystems, top management support, training and education programs, personal technical skills onxthexperformancexof accountingxinformationxsystems. ThisxresearchxwasxconductedxatxBRPxDPK PerbarindoxEastxBalixinx3 districts in Bali The samplexcollectionxtechnique usedxinxthis study was purposive sampling with a total sample of 50 respondents. Data analysisxtechniquesxusing thexclassicxassumptionxtest thatxisxnormality test, multcollinearityxtest, heteroskedacity test. Hypothesisxtestingxuses multiple linearxregressionxanalysis. Thexresultsxshowedxthat thexinvolvementxof users in thexdevelopmentxof informationxsystems, top management support, training and educationxprograms, technicalxabilitiesxaffectxthexperformancexof accounting information systems. Keywords: Involvement of users in the development of information systems; top managementxsupport; training andxeducationxprograms; personalxtechnical abilitiesxon information systemxperformance Abstrak Penilaian terhadap kinerja Sistem Informasi Akuntansi yang digunakan suatu perusahaan sangat penting untuk diketahui. Semakin baik kinerja dari sistem yang diterapkan.Penelitian ini bertujuanuntuk menganalisis pengaruh keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik personal terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan pada BPR DPK Perbarindo Bali Timur pada 3 Kabupaten di Bali Teknik pengumpulansampel yang digunakan pada penelitian ini dengan metode purposive sampling dengan jumlah sampel sebanyak 50 responden. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedasitas. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik berpengaruh terhadap kinerja sistem informasi akuntansi. Kata Kunci: Keterlibatan Pemakai, Dukungan Manajemen Puncak, Program Pelatihan, Pendidikan, Kemampuan Teknik, Kinerja Sistem Informasi Akuntansi Kata Kunci: Keterlibatan pengguna dalam pengembangan sistem informasi; manajemen puncak dukungan; pelatihan dan pendidikan, program; kemampuan teknis perorangan; sistem informasi; kinerja

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 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 Dukungan Manajemen Puncak Memoderasi Keterlibatan Pengguna dan Kemampuan Pengguna pada Kinerja SIA DISPERINDAG Provinsi Bali

2018 ◽  
pp. 1844
Author(s):  
I Putu Gede Tata Trenida ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
System Performance ◽  
Accounting Information ◽  
User Involvement ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.

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 Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi

2019 ◽  
pp. 1867
Author(s):  
I Gusti Ngurah Putu Ardiwinata ◽  
I Ketut Sujana
Keyword(s):  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
User Involvement ◽  
Sampling Technique ◽  
Technical Skills ◽  
Multiple Linear Regression Analysis ◽  
Training And Education ◽  
Accounting Information Systems ◽  
Analysis Technique

Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical skills, user involvement, training and education on the performance of accounting information systems. The population of this research is all LPD employees in the city of Denpasar. The sampling technique used was purposive sampling, so that the number of respondents obtained as many as 99 employees. Respondents in this study were the chairman, administration, cashier / admin and employees in the LPD who had used computer-based SIA directly. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technical abilities, user involvement, and training and education have a positive and significant effect on the performance of accounting information systems in LPD in Denpasar City. Keywords: Personal technical skills, user involvement, training and education, SIA performance

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