This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.
The SDGs 2030 Agenda is a global development agreement to end poverty, reduce inequality and protect the environment. One of the objectives of the SDGs that will be achieved is ensuring the availability and management of sustainable clean water and sanitation for all. In order to achieve this goal, this research was conducted to measure the sustainability of the provision of clean water treatment plants (IPAB) in Soppeng District. The sustainability analysis conducted by multidimensional scaling approach that is also called Rap-IPABSoppeng approach (rapid appraisal IPAB Soppeng) which is a development of the RAPFISH method (rapid assessment techniques for fisheries). The results of the multidimensional analysis of the sustainability of Rap-IPABSoppeng for the provision of clean water treatment plants in Soppeng Regency based on existing conditions, obtained a sustainability index value of 45.64% and included in a less sustainable status. This sustainability index value is obtained based on an assessment of 48 attributes from five dimensions of sustainability, namely environmental, economic, social, infrastructure and technology, and legal and institutional dimensions. In the environmental dimension it has an index value of 36.54% with a less sustainable status, the index value in the economic dimension is 52.27% with a fairly sustainable status, the index value in the social dimension is 47.35% with a less sustainable status, the index value on the dimensions of infrastructure and technology is 36.03% with a less sustainable status, and the status is quite sustainable in the legal and institutional dimensions with an index of 51.87%. In order for the sustainability index value in the future to continue to increase until it reaches a sustainable status, then it is necessary to make improvements to 18 sensitive attributes that affect the five dimensions of sustainability.
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