Factors That Influence the Use of Accounting Information Systems

Abstract

Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems.

Fraud Control to Strengthen Internal Control Systems in Local Goverment

“…In a clean government, the internal control system plays an important role, as stipulated in Government Regulation number 60 of 2008, that the government's internal control system is an integral process that leads to continuous actions and activities carried out by leaders and all employees to provide adequate assurance of achieving organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. (Ernawatiningsih & Arizona, 2023) stated that the intervention of a supervisor is required. The supervisor's role is needed in carrying out supervision and conducting audits of accounting information systems that have been carried out by management, carrying out work planning, and implementing predetermined policies, making flow of procedures for work operations and organizational assets, to achieve efficient and effective results.…”

The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable

“…Users or users are an integral part that cannot be separated from the success of implementing a system or technology (Alchan et al, 2016, Ernawatiningsih & Arizona, 2023. User involvement in the system is useful to demonstrate personal involvement directly in the process of developing information systems, starting from planning, developing, to implementing information systems.…”