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Abstract

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District

Pendidikan dan Pelatihan Memoderasi Pengaruh Kemampuan Teknik Personal dan IT Sophistication pada Kinerja SIA

“…Pendidikan dan pelatihan dapat memberikan keterampilan dalam penggunaan sistem sehingga kinerja sistem informasi akuntansi menjadi lebih efektif. Penelitian Widiantari & Mertha (2018) menyatakan bahwa pendidikan dan pelatihan mampu memoderasi pengaruh teknologi informasi pada kinerja sistem informasi akuntansi.…”

Can user involvement, training and internal control improve information system performance?

“…The study conducted by Wulandari & Juliarsa (2017); Latifa & Abitama (2021); Ardiwinata & Sujana (2019); Muliana et al (2017); Patraini et al (2021); and Wahyudi (2020) say that user involvement, education and training programs, internal control affect the performance of information systems. However, the findings of Pebriani et al (2019); Kharisma & Juliarsa (2017); Widiantari & Mertha (2018); Sopian & Suwartika (2019) shows that user involvement, education and training programs, and internal control do not affect information system performance.…”

“…Using Siskeudes requires education and training to form a better accounting information system performance (Wiguna, Yuniarta, & Prayudi, 2017). The Ministry of Home Affairs and BPKP continue to strive to conduct training so that users master the features and content of the changes regarding Siskeudes (Widiantari & Mertha, 2018). Faradhiba & Diana (2018) state that in financial management accountability, the apparatus's ability is the main problem; therefore, special training is needed to improve its abilities.…”