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Journal : Widya Akuntansi dan Keuangan

PENGARUH PASTISIPASI MANAJEMEN DAN KEPUASAN PENGGUNA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD Ni Made Kansa Dewi Putri; Ni Luh Putri Srinadi
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.852

Abstract

The purpose of this study was to analyze the effect of management participation and user satisfaction on the effectiveness of using accounting information systems. This research was conducted in the LPD Sub-district of Ubud, using the observation method, interview method, the literature method, the documentation method, and the survey method by distributing questionnaires to LPD employees in the Sub-district of Ubud, with a population of 263 employees. Determination of the sample using non-probability sampling method with purposive sampling method. The research sample consisted of 87 employees. Data analysis uses Multiple Linear Regression. The results showed that management participation and user satisfaction had a positive and significant effect on the effectiveness of the use of accounting information systems in LPD in Ubud Gianyar, which means that the higher the management participation, the more effective the use of accounting information systems, vice versa and the higher the ability of satisfaction users will increase the effectiveness of using accounting information systems, and vice versa.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDRUNGAN KECURANAGAN AKUNTANSI PADA LPD DIKECAMATAN MENGWI Ni Komang Sumadi; Ni Made Dewi Kansa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.1209

Abstract

The purpose of this study was to analyze the effect of the effectiveness of internal control and the obedience of accounting rules. This research was conducted in the LPD in Mengwi District, using the observation method, interview method, literature method, documentation method, and survey method by distributing questionnaires to LPD employees in Mengwi District. The research population was 310 employees. Determination of the sample using non probability sampling method with purposive sampling method. The research sample consisted of 76 employees. Data analysis using Multiple Linear Regression. The results showed that the effectiveness of internal control and compliance with accounting rules had an effect on the tendency of accounting fraud in the LPD in Mengwi District, which means that the higher the effectiveness of internal control, the better the management of financial statements so as to reduce the tendency for accounting fraud and compliance High accounting rules will affect the management of financial statements, the better and in compliance with applicable rules, it can reduce the tendency of accounting fraud, and vice versa.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Komang Sumadi; Ni Luh Devi Srikasih; Ni Made Dewi Kansa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2257

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the effect of Tri Hita Karana Culture, Accountability, and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at 45 Village Credit Institutions (LPD) in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with purposive sampling technique. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD) employees, namely the LPD chairman, secretary, treasurer and employees who have worked for more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, and Internal Control have a significant positive influence on the Performance of the Village Credit Institution (LPD) Employees in Nusa Penida District.