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All Journal Jurnal Bakti Saraswati Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Ekobis: Jurnal Ilmu Manajemen dan Akuntansi EKONOMIKA45 Dinamika Widyagama National Conference on Economics and Business (WNCEB) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Akuntan Publik Jurnal Inovasi Akuntansi
Ni Luh Putu Widhiastuti
Universitas Mahasaraswati Denpasar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : ASERSI : Jurnal Akuntansi Terapan dan Bisnis

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Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Co-Authors I Gede Ngurah Sunatha I Gusti Agung Arista Pradnyani Kadek Indah Kusuma Dewi Ni Kadek Irdian Apri Ani Ni Kadek Mita Lestari Ni Kadek Nanda Claudia Winyanti Ni Luh Gde Novitasari Ni Luh Gede Novitasari Ni Luh Putu Sandrya Dewi Ni Made Arik Julianti Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Putu Mia Pradnyawati Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Wulan Regina Utami Ni Wayan Mita Purnama Sari Putu Diah Kumalasari Rai Dwi Andayani W Sagung Oka Pradnyawati