Academic Journal
The Effectiveness of Accounting Information Systems in Savings and Loans Cooperatives (KSP) in Bangli District
| العنوان: | The Effectiveness of Accounting Information Systems in Savings and Loans Cooperatives (KSP) in Bangli District |
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| المؤلفون: | Yuesti, Anik, Adiyadnya, Made Santana Putra, Suwandewi, Putu Ayu Meidha, Adnyana, I Made Dwi, Sukawati, Ni Ketut Sri Astati |
| المصدر: | Revista de Gestão Social e Ambiental; Vol. 18 No. 6 (2024); e05785 ; Revista de Gestão Social e Ambiental - RGSA; Vol. 18 Núm. 6 (2024); e05785 ; Revista de Gestão Social e Ambiental; v. 18 n. 6 (2024); e05785 ; 1981-982X |
| بيانات النشر: | Revista de Gestão Social e Ambiental |
| سنة النشر: | 2024 |
| المجموعة: | Revista de Gestão Social e Ambiental (RGSA - Centro Universitário da FEI) |
| مصطلحات موضوعية: | Information Development Formalization, Information Quality, Information System Use Satisfaction, Accounting Information System Performance, Knowledge Of Accounting Department Employees, Effectiveness Of Accounting Information Systems |
| الوصف: | Purpose: The purpose of this research is to assess the effectiveness of accounting information systems (AIS) and explore factors influencing this effectiveness. AIS effectiveness is crucial for organizations as it determines the extent to which resources are utilized to collect, process, and generate useful information for decision-making and reporting purposes. This study aims to examine the impact of various factors, including formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge, on the effectiveness of AIS implementation. Methods: The research population consists of employees working in the financial reporting and cashier/teller roles within Savings and Loans Cooperatives (KSP) in Bangli District. The sample selection employs a purposive sampling method, targeting two employees per KSP, resulting in a total sample size of 76 individuals from 38 cooperatives. Data analysis is conducted using multiple linear regression to test the hypotheses and assess the relationships between the aforementioned factors and AIS effectiveness. Results and discussion: The findings indicate that formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge collectively exert a positive influence on the effectiveness of AIS. This suggests that organizations can enhance AIS effectiveness by addressing these factors comprehensively. The results underscore the importance of not only technical aspects but also organizational processes, user satisfaction, and employee competence in determining AIS effectiveness. Furthermore, the study highlights the interplay between these factors and their cumulative impact on organizational performance and decision-making processes. Implications of the research: The implications of this research are significant for organizations seeking to optimize the effectiveness of their AIS implementations. By understanding the factors influencing AIS ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://rgsa.emnuvens.com.br/rgsa/article/view/5785/2166; https://rgsa.emnuvens.com.br/rgsa/article/view/5785 |
| DOI: | 10.24857/rgsa.v18n6-044 |
| الاتاحة: | https://rgsa.emnuvens.com.br/rgsa/article/view/5785 https://doi.org/10.24857/rgsa.v18n6-044 |
| Rights: | https://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: | edsbas.BB79BA3F |
| قاعدة البيانات: | BASE |
| DOI: | 10.24857/rgsa.v18n6-044 |
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