Factors Affecting the Effectiveness of Accounting Information Systems in Village Credit Institutions Throughout Jembrana Regency

Ni Luh Gede Putri Wulandari; Made Yenni Latrini

doi:10.61132/epaperbisnis.v2i3.447

Authors

Ni Luh Gede Putri Wulandari Udayana University
Made Yenni Latrini Faculty of Economics and Business; Udayana University

DOI:

https://doi.org/10.61132/epaperbisnis.v2i3.447

Keywords:

Accounting Information Systems Effectiveness, IT Sophistication, System Quality, Technical Capability, Village Credit Institutions

Abstract

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

Downloads

Download data is not yet available.

References

T. A. Abu Taber, L. A. Alaryan, and A. A. Abu Haija, "The effectiveness of accounting information systems in Jordanian private higher education institutions," Int. J. Accounting Financial Report., vol. 4, no. 1, pp. 28, 2014, doi: 10.5296/ijafr.v4i1.5323. [Online]. Available: https://doi.org/10.5296/ijafr.v4i1.5323.

I. O. Adeyemi, A. O. Issa, and I. Adeyemi, "Integration of Information System Success Model (ISSM) and Technology Acceptance Model (TAM): Proposing Students' Satisfaction with Web Portal Model," Record Library J., vol. 6, no. 1, pp. 69-79, 2020. [Online]. Available: https://e-journal.unair.ac.id/index.php/RLJ. doi: 10.20473/rlj.V6-I1.2020.69-79.

F. Akbar et al., "Analisis Kualitas Sistem Informasi Akuntansi (Studi Kasus Implementasi Sipkd di BPKPD Kota Sukabumi)," Akuntansi, vol. 2024.

A. Al-Okaily, M. Al-Okaily, F. Shiyyab, and W. Masadah, "Accounting information system effectiveness from an organizational perspective," Management Sci. Lett., vol. 10, no. 16, pp. 3991-4000, 2020, doi: 10.5267/j.msl.2020.7.010. [Online]. Available: https://doi.org/10.5267/j.msl.2020.7.010.

S. Anjarwati, R. Zaena, D. Fitrianingsih, and I. Sulistiana, "Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung," J. Aktiva: Riset Akuntansi Dan Keuangan, vol. 5, no. 1, pp. 57-72, 2023. [Online]. Available: https://doi.org/10.52005/aktiva.v5i1.181.

N. M. T. Ari and G. Juliarsa, "Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi," E-Jurnal Akuntansi, vol. 33, no. 6, pp. 1444, 2023, doi: 10.24843/eja.2023.v33.i06.p02. [Online]. Available: https://doi.org/10.24843/EJA.2023.v33.i06.p02.

Azhar, "Sistem Informasi Akuntansi Menurut Para Ahli & Fungsinya," 2017.

Cahyani and Dwiana, "E-Jurnal Ekonomi Dan Bisnis Universitas Udayana Pengaruh Kemampuan Teknik Personal, Kecanggihan Ti Dan Dukungan Manajemen Puncak Terhadap Efektivitas SIA PADA KRISNA OLEH-OLEH KHAS BALI III," E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, vol. 11, no. 09, pp. 1162-1170, 2022. [Online]. Available: https://ojs.unud.ac.id/index.php/EEB/. doi: 10.24843/EEB.2022.v11.i09.p13.

J.-M. Choe, "The Relationships among Performance of Accounting Information Systems, Influence Factors, and Evolution Level of Information Systems," J. Manage. Inform. Syst., Dec. 11, 2015.

M. D. A. Ardyani, G. A. Yuniarta, and J. Ekonomi dan Akuntansi, "Pengaruh Kualitas Sistem Informasi Akuntansi, Personal Capability, Dan Partisipasi Pemakai Sistem Informasi Terhadap Efektivitas Sistem Informasi Akuntansi (Studi Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Buleleng)," J. Akuntansi dan Keuangan, vol. 2022.

F. D. Davis, "Perceived usefulness, perceived ease of use, and user acceptance of information technology," MIS Q., vol. 13, no. 3, pp. 319-339, 1989, doi: 10.2307/249008. [Online]. Available: https://doi.org/10.2307/249008.

F. D. Davis, "A Technology Acceptance Model for Empirically Testing New End-User Information Systems," ResearchGate, 2014. [Online]. Available: https://www.researchgate.net/publication/35465050.

W. H. DeLone and E. R. McLean, "The DeLone and McLean model of information systems success: A ten-year update," J. Manage. Inform. Syst., vol. 19, no. 4, pp. 9-30, 2003, doi: 10.1080/07421222.2003.11045748. [Online]. Available: https://doi.org/10.1080/07421222.2003.11045748.

N. M. I. P. Dewanti, "Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah di Denpasar Selatan," 2023. [Online]. Available: https://doi.org/10.24843/EEB.2024.v13.i03.p04.

Ghozali, Edisi 10 Aplikasi Analisis Multivariate, vol. 26, 2021.

Hafeez-Baig, "An exploratory Study to Investigate the Effectiveness of PDAs in Healthcare: A Case of Queensland Nurses," AIS Electronic Library, 2011. [Online]. Available: http://aisel.aisnet.org/acis2011/44.

G. P. Huber, "A theory of the effects of advanced information technologies on organizational design, intelligence, and decision making," in Knowledge, Groupware and the Internet, Taylor and Francis, 2009, pp. 221-254, doi: 10.5465/amr.1990.4308227. [Online]. Available: https://doi.org/10.5465/amr.1990.4308227.

Ismail, "Pengaruh Kecanggihan Teknologi," 2009.

J. Jogiyanto, "Analisis Pengaruh Kemudahan Penggunaan Sopp Terhadap Kepuasan Kerja Pegawai Dengan Pendekatan TAM," vol. 111, 2008.

A. Laili and T. S. Aji, "Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi, dan Kinerja Individual terhadap Efektivitas Sistem Informasi Akuntansi pada BPR Arta Bangsal Utama Mojokerto," JFAS: J. Finance Account. Stud., vol. 3, 2021. [Online]. Available: http://ejournal.feunhasy.ac.id/index.php/jfas. doi: 10.33752/jfas.v3i2.301.

P. D. Mirnasari and I. M. S. Suardhika, "Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern Terhadap Kinerja Karyawan," E-Jurnal Akuntansi, vol. 567, 2018, doi: 10.24843/EJA.2018.v23.i01.p22. [Online]. Available: https://doi.org/10.24843/EJA.2018.v23.i01.p22.

I. R. Mukhlis, Sistem Informasi (Teori dan Implementasi Sistem Informasi di berbagai Bidang), 2024. [Online]. Available: https://www.researchgate.net/publication/378849891.

A. B. Muslim, N. A. Yani, and M. Dyah Permatasari, "Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Teknik Personal dan Pengalaman Kerja Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi," J. Akuntansi, vol. 2022.

S. Mutmainah, S. Suprihati, and L. Kristiyanti, "Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Pengetahuan Manajer Akuntansi Terhadap Efektivitas Sistem Informasi Akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang," J. Akuntansi Dan Pajak, vol. 22, no. 1, pp. 259, 2021, doi: 10.29040/jap.v22i1.2797. [Online]. Available: https://doi.org/10.29040/jap.v22i1.2797.

H. T. Nguyen and A. H. Nguyen, "Determinants of accounting information systems quality: Empirical evidence from Vietnam," Accounting, vol. 6, no. 2, pp. 185-198, 2020, doi: 10.5267/j.ac.2019.10.004. [Online]. Available: https://doi.org/10.5267/j.ac.2019.10.004.

N. Nurhayati, "Kinerja Sistem Informasi Akuntansi yang dipengaruhi oleh Kemampuan Teknik Personal, Kecanggihan Teknologi Informasi dan Kepuasan Pengguna," Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), vol. 3, no. 4, pp. 903-910, 2022, doi: 10.47065/ekuitas.v3i4.1561. [Online]. Available: https://doi.org/10.47065/ekuitas.v3i4.1561.

L. Nyoman et al., "Pengaruh Kemampuan Teknik Personal, Kecanggihan Ti Dan Dukungan Manajemen Puncak Terhadap Efektivitas SIA Pada Krisna Oleh-Oleh Khas Bali III," E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, vol. 11, no. 09, pp. 1162-1170, 2022. [Online]. Available: https://ojs.unud.ac.id/index.php/EEB/. doi: 10.24843/EEB.2022.v11.i09.p13.

A. Oktrivina, S. Tinggi Ilmu Ekonomi Tunas Nusantara Jakarta, and F. Ekonomi dan Bisnis Universitas Jakarta, "The Effect of System Quality, Information Quality and Service Quality on User Satisfaction of E-Learning System," Int. J. Business Rev., vol. 4, no. 2, 2021.

M. H. Olson and J. J. Baroudi, "The Measurement of User Information Satisfaction," 1983.

F. D. Paramitha and N. L. Supadmi, "Kecanggihan Teknologi Informasi, Skill, Pengalaman Kerja, Kompleksitas Tugas pada Efektivitas Sistem Informasi Akuntansi," E-Jurnal Akuntansi, vol. 33, no. 12, 2023, doi: 10.24843/eja.2023.v33.i12.p16. [Online]. Available: https://doi.org/10.24843/EJA.2023.v33.i12.p16.

N. M. S. Pawitri and M. Yenni Latrini, "Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar," E-Jurnal Akuntansi, vol. 2100, 2019, doi: 10.24843/eja.2019.v27.i03.p17. [Online]. Available: https://doi.org/10.24843/EJA.2019.v27.i03.p17.

F. W. Pranoto et al., "Pengaruh Kecanggihan Teknologi Informasi Dan Kemampuan Teknik Personal Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Pada PT Bank Rakyat Indonesia," J. Akuntansi, vol. 2024.

A. W. A. Putri, "Pengaruh Kemampuan Teknik Personal dan Kecanggihan Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi (Studi Kasus pada Unit Simpan Pinjam Koperasi SIDI Sanur)," J. Akuntansi, 2022.

N. L. M. G. P. Saraswati and I. G. A. E. Damayanthi, "Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu," E-Jurnal Akuntansi, vol. 1339, 2018, doi: 10.24843/eja.2018.v25.i02.p20. [Online]. Available: https://doi.org/10.24843/EJA.2018.v25.i02.p20.

D. A. Sasongko, "Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi terhadap Efektivitas Sistem Informasi Akuntansi," J. Ilmiah Aset, vol. 22, no. 2, pp. 79-88, 2020, doi: 10.37470/1.22.2.164. [Online]. Available: https://doi.org/10.37470/1.22.2.164.

I. W. Suartana, "Pelaporan Akuntansi Lembaga Perkreditan Desa (LPD)," CV. SASTRA UTAMA, 2020.

W. Suartika and Widhiyani, "Kemampuan Teknik Personal Pada Efektivitas Penggunaan Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi," E-Jurnal Akuntansi, vol. 2017.

Sugiyono, Buku Metode Penelitian Komunikasi, 2021st ed.

N. Suputeri, "Pengaruh Kemampuan Teknik Personal Pada Efektivitas Penggunaan SIA Dengan Budaya Organisasi Sebagai Variabel Pemoderasi," E-Jurnal Akuntansi, vol. 1022, 2019, doi: 10.24843/eja.2019.v26.i02.p07. [Online]. Available: https://doi.org/10.24843/EJA.2019.v26.i02.p07.

S. Suryani, "Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Kinerja Individu terhadap Efektivitas Sistem Informasi Akuntansi," J. Akuntansi Dan Keuangan, 2021. [Online]. Available: https://doi.org/10.32520/jak.v10i1.1642.

N. W. Wahyu Kusumaningsih and I. B. Dharmadiaksa, "Faktor-faktor yang Memengaruhi Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa se-Kecamatan Tegallalang," E-Jurnal Akuntansi, vol. 29, no. 1, pp. 205, 2019, doi: 10.24843/eja.2019.v29.i01.p14. [Online]. Available: https://doi.org/10.24843/EJA.2019.v29.i01.p14.

I. G. N. W. Wira Satria and I. N. W. Asmara Putra, "Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pendidikan dan Pelatihan pada Efektivitas Penggunaan Sistem Informasi Akuntansi," E-Jurnal Akuntansi, vol. 763, 2019, doi: 10.24843/eja.2019.v26.i01.p28. [Online]. Available: https://doi.org/10.24843/EJA.2019.v26.i01.p28.