Studi Faktor Penentu Penerimaan Dan Penggunaan Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa

Suarta, I Made; Sudiadnyani, Iga Oka

doi:10.21609/jsi.v10i1.377

Cited by 6 publications

(3 citation statements)

References 16 publications

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“…Village Credit Institutions (LPD) are village financial institutions that carry out traditional village finance functions to manage village financial potential. This institution has great potential and has been proven to promote the welfare of rural communities by channeling credit and fulfilling the interests of the village itself (Astawa et al, 2016;Suarta & Sudiadnyani, 2014). The definition of credit is the provision of money or bills that can be equated with it, based on a loan agreement or agreement between a bank and another party that requires the borrower to pay off his debt after a certain period of time with interest (Anastasiou et al, 2021;Balke et al, 2021;Liu & Zhang, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19

Nopiyani

Sanjaya

Kartika

2021

IJSSB

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During the Covid-19 pandemic, several Village Credit Institutions (LPD) experienced difficulties in their operations, so doing business would need to make various efforts. The implementation of various programs to support policies related to credit is carried out to maintain the growth of Village Credit Institutions (LPD), one of which is the relaxation of credit restructuring policies for people who have credit at Village Credit Institutions (LPD). This study aims to analyze the effect of the relaxation of credit restructuring on LPD financial performance during the Covid-19 pandemic. The nature of this research is an explanation with quantitative methods to test the causality of these variables. The variables in question are the relaxation of credit restructuring and performance. The total population of this study was 81 LPD. Determination of the sample using random sampling technique to obtain a total sample of 46 LPD. This research data collection uses documentation and questionnaire techniques. The data technique used in this study is a simple linear regression with the help of the SPSS 21 application. The results of this study are a positive analysis credit restructuring regression coefficient of 0.968 which means that each increase in credit restructuring by one unit will lead to an increase in the financial performance of 0.968 with the assumption of independent variables other constant. The results of data analysis showed that credit restructuring partially affected financial performance. The key is that credit restructuring has a significant positive effect on the financial performance of the Buleleng Regency LPD during the Covid-19 Pandemic.

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Section: Introductionmentioning

confidence: 99%

The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19

Nopiyani

Sanjaya

Kartika

2021

IJSSB

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“…What is the government's desire and commitment to the development and existence of the LPD as mentioned above does not seem easy to achieve in the current era of intense competition (Andreana & Wirajaya, 2018;Suarta & Sudiadnyani, 2014). In the era of modernization and globalization that has penetrated all aspects of life, it is characterized by an effective, efficient and professional way of working and supported by sophisticated equipment.…”

Section: Introductionmentioning

confidence: 99%

Effectiveness of Non-Performing Loans Management at the Penglatan Traditional Village Credit Institution (LPD)

Suardika

Dewi

2021

IJSSB

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As a microfinance institution, the LPD, which is finance belonging to the village of Pakraman, aims to collect funds from the community to be further channeled back to the community. Seeing the critical role of the LPD as a micro institution in Bali, the LPD institution with traditional villages, and the government's desire to develop LPD in Bali, the existence of the LPD needs to be maintained and maintained. This study aims to determine the effectiveness of managing Non Performing Loans (NPL) in LPd Desa Adat Penglatan through the Non-Performing Loan Ratio (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP) and Costs. Operating Operating Income (BOPO). This research was conducted at the Village Credit Institution (LPD) of the Penglatan Traditional Village. The instrument used to collect data is a questionnaire. This study used a population and 36 months or three-year samples using the purposive sampling technique. The collection technique uses an observation process on financial statement data. The techniques used in analyzing the data are Multiple Linear Regression Analysis, Classical Assumption Test Analysis, F-Test Analysis (F-Test), Determination Analysis, and T-Test Analysis (T-Test). The results of this study explain that the Capital Adequacy Ratio (CAR) has a significant negative effect on Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Earning Assets Quality (KAP), and Operating Income Operating Costs (BOPO) have a significant influence for Non-Performing Loans (NPL).

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“…Penerapan teknologi sistem informasi terkait perangkat keras dan perangkat lunak, ditentukan pula oleh pengguna teknologi, sehingga aspek keperilakuan pengguna menjadi penting dan diperhatikan dalam penerapan teknologi informasi (Suartana dan Sudiadnyani, 2014). Kesalahan input atau penyalahgunaan transaksi akan mempengaruhi kualitas informasi keuangan dan non keuangan yang dipergunakan untuk kepentingan pihak intern maupun ekstern perusahaan.…”

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Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar

Trijayanti

Ariyanto

2018

E-Jurnal Akuntansi

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Companies in implementing information systems technology must pay attention to the extent to which the success of the system has a positive impact on improving the performance of individuals and organizations. The purpose of this study is to analyze the factors that influence the use of information systems on employee performance. This research was conducted at PT BPR Sri Artha Lestari in Denpasar with 45 employees as respondents. Data analysis technique used is multiple linear regression analysis. Based on the analysis result found that social influence and perceived ease of use have positive effect on perceived usefulness. Computer self efficacy and facilitation conditions positively affect perceived ease of use. Social influence, perceived usefulness, and perceived ease of use have a positive effect on attitudes toward the use of information systems. Perceived usefulness has a positive effect on employee performance, attitudes toward the use of information systems have no effect on employee performance. Keywords: information systems, use of information systems, employee performance

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Studi Faktor Penentu Penerimaan Dan Penggunaan Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa

Cited by 6 publications

References 16 publications

The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19

The Effect Credit Restructuring Relaxation on Financial Performance in LPD Buleleng Regency During the Pandemic of Covid-19

Effectiveness of Non-Performing Loans Management at the Penglatan Traditional Village Credit Institution (LPD)

Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar

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