Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Timur

Abstract

Optimal functionality of an Accounting Information System (AIS) serves as a vital component in ensuring precise and informed decision-making within an organization. Its effectiveness is largely shaped by several internal factors, including the competence of technical skills, the extent of user participation, the depth of accounting knowledge, the degree of top management support, and the formalization level in developing information systems. As a financial institution operating at the village level, LPDs depend heavily on a well-functioning AIS to generate financial statements that are accurate, relevant, and trustworthy. This reliability not only strengthens public confidence but it helps ensure their businesses are sustainable over the long run.This research seeks to examine how technical skill competence, user participation, accounting comprehension, top management backing, and the formal structuring of information system development influence the performance of accounting information systems within LPDs situated in East Denpasar District. The study involved 12 LPDs with 53 respondents selected through a purposive sampling technique. Multiple linear regression techniques were used for data analysis. The results show that the performance of accounting information systems in East Denpasar's LPDs is positively and significantly impacted by technical skill competency, user engagement, accounting comprehension, management support, and formalization of system development. These findings show that each of the evaluated variables is crucial to raising AIS's efficacy and efficiency, which ultimately contributes to enhancing the overall organizational performance.