PENGARUH KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG

Q2 Business, Management and Accounting
Ni Putu Dila Ristya Rahayu, Komang Fridagustina Adnantara, Laras Oktaviani
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引用次数: 0

Abstract

The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.
系统会计信息对巴东地区数字系统使用者村信贷机构员工绩效的影响、培训和有效性
信息技术的应用是一件重要的事情,因为信息技术对于业务实体(包括金融部门的LPD)的治理和发展具有战略作用。巴东应急LPD管理离不开信息技术的应用。这种信息技术用于管理网上交易,如支付电费和制作财务报告。本研究旨在确定任务适宜性、培训和会计信息系统应用的有效性对员工绩效的影响。本研究的人口是巴东县的Lembaga Perkreditan Desa (LPD),样本使用了多达168名受访者。本研究使用的数据分析技术是多元线性回归。根据研究结果,可以看出:(1)会计信息系统任务的适宜性对员工绩效有显著的正向影响。(2)会计信息系统培训对员工绩效有显著的正向影响。(3)会计信息系统应用的有效性对员工绩效有显著的正向影响。自变量对员工绩效的影响幅度为50.7%,其余49.3%受到本研究之外的其他因素的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
AJAR Asian Journal of Accounting Research
AJAR Asian Journal of Accounting Research Business, Management and Accounting-Accounting
CiteScore
4.40
自引率
0.00%
发文量
21
审稿时长
12 weeks
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