ENHANCING LPD PERFORMANCE TO STRENGTHENING THE RURAL ECONOMY

  • Luh Komang Merawati Faculty of Economy, Universitas Mahasaraswati Denpasar, Indonesia
  • I Gede Cahyadi Putra Faculty of Economy, Universitas Mahasaraswati Denpasar, Indonesia
Keywords: accounting information system, organizational culture, supervisory agency function, LPD performance

Abstract

LPD (village credit institution) is a non bank financial institution possessed by desa pekraman (customary village) in Bali. LPD performance becomes very essential because LPD support the role of desa pekraman as an economic institution and also a cultural institution. LPD provides social, economic and cultural benefits to its members therefore needs to be fostered and enhanced its performance. This means that improving the performance of LPD is crucial to strengthening the rural economy. In accordance with that increasing rural development is needed to further improve the economy, especially for people in Bali
This research conducted in Badung regency and aimed to determine the effect of Accounting Information System, Organizational Culture and Supervisory Agency Function in improving LPD Performance. Data was collected using purposive sampling technique where 105 LPD accountants were given a questionnaire as sample of respondents. Instrument test conducted to analyze validity and reliability, and then data were analyzed using multiple linear regression analysis technique. This study reveals that the effectiveness of the application of accounting information systems, organizational culture and supervisory agency function have a significant positive effect on the LPDs performance in Badung regency. This indicates that three factors are able to improve LPD performance and should be considered by stakeholders in order to improving LPD performance.

Downloads

Download data is not yet available.

References

Aditya, P. and Suardikha. (2013). Keahlian Pemakai Komputer dan Kenyamanan Fisik Memoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan di PT. Bank Sinar Harapan Bali Denpasar. E-Jurnal Akuntansi Universitas Udayana, 5(2), p. 361-381.
Astuti, M. and Dharmadiaksa.(2014). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan dan Kesesuaian Tugas Pada Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana. 9 (2). p. 373-384.
Artha, I. M. (1999). Penilaian Tingkat Kesehatan LDKP/LPD. Denpasar: Bank Pembangunan Daerah Bali Kantor Pusat Denpasar.
Anggiriawan, B. (2015). Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Organisasi dengan Penerapan Good Governance sebagai Variabel Moderasi. Jurnal Akuntansi Universitas Udayana, 10(2).p.311-325
Bodnard, G.H and Hopwood. (2006). Sistem Informasi Akuntansi. Edisi Kesembilan. Yogyakarta: ANDI
Crissida, H. (2013). Pengaruh Budaya Organisasi, Lingkungan Kerja Fisik dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Summit
Kristiani, W. (2012). Analisis Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individual Pegawai PT. KIM ENG Sekuritas Indonesia. Skripsi pada Fakultas Ekonomi Universitas Gunadarma
Krismiaji. (2010). Sistem Informasi Akuntansi. Yogyakarta: UPP AMP YKPN
Dewi, D.K and Suryanawa.(2015). Pengaruh Suku Bunga, Profesi Nasabah Kredit, Efektivitas Badan Pengawas pada Non Performing Loan. E-Jurnal Akuntansi Universitas Udayana Vol. 13.3 Desember (2015).p.779-795
Ogah, I. J. (2013). An evaluation of the Relevance of Accounting System as a Management Decision Tool in Union Bank of Nigeria Plc, Uyo Branch of Akwa Ibom. Greener Journal of Business and Management Business Study, 3(1), pp: 38-44
Prihayanto, S. (2011). Analisis Pengaruh Budaya Organisasi dan Motivasi terhadap Kinerja Karyawan Pada PT. Telekomunikasi Indonesia Tbk, Regional IV Jawa Tengah. Universitas Jogyakarta
Ramantha. (2008). Menuju Lembaga Perkreditan Desa (LPD) Bali yang Lebih Sehat: Suatu Kajian Struktur Pengendalian Intern. Paper presented at the Orasi Ilmiah Pidato Pengukuhan Jabatan Guru Besar Tetap Dalam Bidang Sistem Informasi Akuntansi pada Fakultas Ekonomi Universitas Udayana, Denpasar.(In Indonesian)
Sari, M.K. (2017). Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Lembaga Perkreditan Desa di Kabupaten Badung Utara. Skripsi S1 Universitas Mahasaraswati, Denpasar
Shuhidan, S.M. et.al. (2015). Accounting Information System and Decision Useful Information Fit Towards Cost Conscius Strategy In Malaysia Higher Education Institutions. Procedia Economics and Finance. Vol.31.2015.p.885-895
Siagian. (2006). Analisis Hubungan Pengawasan Terhadap Efisiensi Kerja Karyawan Pada Asuransi Bumiputera. Universitas Sumatra Utara
Tripambudi, N. (2014). Pengaruh Budaya Organisasi dan Struktur Organisasi pada Sistem Informasi Akuntansi dan Dampaknya terhadap Kualitas Informasi. (Doctoral dissertation, Fakultas Ekonomika dan Bisnis)
Vekantesh V., et.al. (2003).User Acceptance of Information Technology : Toward a Unifield View. MIS Querterly. Vol 27. No 3. September. Pp 425-475
Veriana, A and Budiartha. (2016). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Budaya Organisasi dan Kesesuaian Tugas Terhadap Kinerja Karyawan Pada Lembaga Perkreditan Desa Kecamatan Mengwi. E-Jurnal Akuntansi Universitas Udayana Vol.17.3. Desember (2016): 2225-2252
Wahyudi.W and Damayanthi. (2015. Pengaruh Perputaran Kas, Perputaran kredit dan Efektivitas Badan Pengawas pada Rentabilitas. E-Jurnal Akuntansi Universitas UdayanaVol.11no.3 Juni 2015.p.661-667
Wedayani,W and Jati I Ketut. (2012). Efektivitas Fungsi Badan Pengawas Terhadap Pemberian Kredit Pada LPD di Kecamatan Rendang, Selat, Sidemen dan Manggis Kabupaten Karangasem Provinsi Bali. E-jurnal Universitas Udayana
Published
2019-02-22