This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD's background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computerbased accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model. Keywords: accounting information systems, information technology, technology acceptance model, village micro financial institutions (LPD), structural equation model. AbstrakPenelitian ini mengkaji penerimaan sistem informasi akuntansi berbasis komputer pada LPD di Bali, mengadopsi Technology Acceptance Model (TAM). Modifikasi dilakukan pada faktor eksternal, karena faktor ini sangat ditentukan oleh latar belakang LPD sebagai lembaga keuangan milik desa adat yang bersifat tradisional. Penelitian menggunakan pendekatan kuantitatif non-eksperimen dan bersifat expost facto. Pengumpulan data dilakukan dengan metode survei, menggunakan kuesioner sebagai alat pengumpul data. Sampel penelitian diambil secara acak proporsional (proportional random sampling) dari karyawan LPD yang ada di Kabupaten Badung dan Kota Denpasar. Operasional LPD dalam pemrosesan transaksi, pelaporan keuangan dan pelaporan manajemen belum sepenuhnya memanfaatkan sistem informasi akuntansi berbasis komputer. Sementara itu, model hubungan struktural yang dikembangkan berdasarkan kajian teoritis belum sepenuhnya didukung oleh data empiris. Pengeruh faktor eksternal terhadap penggunaan sesungguhnya sistem informasi akuntansi berbasis komputer di lingkungan LPD bersifat tidak nyata. Perlu dilakukan kajian lanjutan dengan merevisi model serta mempertimbangkan indikator-indikator tambahan sebagai bagian dari variabel eksternal agar dapat memberikan gambaran yang lebih komprehensif.Kata Kunci: sistem informasi akuntansi, teknologi informasi, technology acceptance model, lembaga perkreditan desa, model persamaan struktural. PendahuluanSaat ini, teknologi infomasi sudah menjadi kebutuhan dasar bagi setiap perusahaan dalam menjalankan aktifitas bisnisnya. Kombinasi sistem informasi akuntansi (SIA) dengan teknologi informasi telah menjelma menjadi alat bantu utama...
Nowadays, almost all cellphones are connected to internet and they are referred to as smartphones. Smartphones can be utilized by the garment industry to assist monitoring the production and financial management processes. The purpose of this study is to develop an Android-based mobile application in the “X” garment industry which is integrated with the existing web-based information systems. The application was developed using the Rapid Application Development (RAD) software development method. The program code for the mobile application was created using Android Studio 3 and database access (MySQL DBMS) on the server via Web Service (REST API). Application evaluation was done by two methods, namely System Usability Scaling (SUS) and Black Box Test. The Black Box Test results showed that all application functions were running appropriately, and value of the System Usability Scaling (SUS) test was 83.5. This indicates that the application is feasible to be implemented in the “X” garment industry.
The growth of Hotel's business market share in Bali province is 10% for the last 5 years, when viewed from demand side. This condition as an indication of hotel business in Bali is still moving to grow-flower, so it needs a variety of efforts to boost sales turnover of the business. The supply side of Bali's business ventures is faced with business risk and natural risk or business tipping point, as indicated by trade, hotel and restaurant sector at -8.75%. This research is important to make efforts to realize the strategic plan of Bali State of Polytechnic that is Sustainability Green Tourism. The purpose of this research is to study the development of accounting model of hotel supplier's sales and business growth, and to analyze the impact of development of accounting model of hotel supplier's sales to the growth of business result. Data collection used survey method, in-depth interview and documentation. Data were analyzed descriptive statistics and Geometric index. The research findings show that the sales accounting model uses the time system block. The business risks faced by hotel suppliers are the change of human resource recruitment and replacement, so that the supplier relations of the hotel become disrupted. The growth rate of sales turnover tends to decrease due to natural and business risks.
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