The development of technology in the era of globalization accompanied by the development of technology-based information systems has undergone rapid changes. Accounting information systems are considered an important factor in the sustainability and success of an organization. Accounting information systems can be said to be effective if the system is able to produce information in a timely, accurate and reliable manner. This study aims to obtain empirical evidence of the effects of incentives, level of education, experience and skills on the effectiveness of accounting information systems. The method used in sampling is to use a purposive sampling method with criteria for sampling employees who have implemented a computer-based accounting information system and utilize information technology in carrying out their daily tasks. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis, it can be concluded that incentives, levels of education, experience, and skills have a positive effect on efektiveness accounting information systems at PT. Angkasa Pura Logistics.

Analisis Determinan Minat Mahasiswa Akuntansi Dalam Berwirausaha. Penelitian ini bertujuan untuk menguji kembali pengaruh variabel motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, dan kebebasan kerja terhadap minat mahasiswa untuk menjadi wirausaha. Populasi dalam penelitian ini adalah Mahasiswa Program Studi Sarjana Akuntansi Angkatan 2015 Universitas Mahasaraswati Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling  yang dihitung dengan rumus Slovin sehingga diperoleh 85 sampel. Sedangkan teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa ada pengaruh positif motivasi, pengetahuan kewirausahaan, dan kebebasan bekerja terhadap minat mahasiswa untuk menjadi wirausaha. Sedangkan ekspektasi pendapatan tidak berpengaruh terhadap minat mahasiswa untuk menjadi wirausaha mahasiswa Universitas Mahasaraswati Denpasar.  Kata kunci: motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, kebebasan dalam bekerja, minat wirausaha.

Usaha Mikro Kecil dan Menengah (UMKM) are an important part of the economy of a country or a region, including in Indonesia. The priority of national economic development in Indonesia is UMKM. The success of the business shows a situation that is better / superior than in the previous period. Three factors that affect the performance of small businesses, especially for new businesses according to the level of influence. These factors are industry structure, business strategy, and entrepreneurial characteristics. This study aims to determine the effect of entrepreneurial characteristics, business capital, marketing strategy, and self efficacy on business success in Usaha Mikro Kecil dan Menengah (UMKM) in North Denpasar District. The population of this study was 11,069 UMKM in the entire North Denpasar District. The sample calculation method was carried out using the slovin method with a sample of 100 UMKM. The sampling method is proportional random sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the characteristics of entrepreneurship, business capital, and marketing strategy have a positive effect on business success. Meanwhile, self efficacy have no effect on business success.

Information system user satisfaction can be used as a measure of the success of an information system in a company. In this modern era, companies are always trying to meet the needs of information system users, so as to increase information system user satisfaction. By increasing user satisfaction, it is hoped that performance will be more optimal, which will have an impact on the company. This research was conducted with the aim of knowing the effect of information system quality, perceived user convenience, user participation, and service quality on user satisfaction of accounting information systems at Krisna Holding Company. The sample in this study were 40 employees who used an accounting information system based on a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that service quality has a positive effect on user satisfaction of accounting information systems; while the quality of information systems, perceived ease of use and user participation do not affect the satisfaction of users of accounting information systems. The implication of this research is that later it can be used as a reference in making policies related to the development of human resource capabilities related to the use of the system and improving the quality of the system to make it more user friendly.

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.