Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Influential Variables and The Efficiency of The Accounting Information System of The People's Credit Institutions (LPD) in Denpasar

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  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342209,
        author={Putu  Kepramareni and Sagung Oka  Pradnyawati and Luh Ketut Ayu  Martshanda and Kadek Dego Nyampuh Wijaya Satria  Sari},
        title={Influential Variables and The Efficiency of The Accounting Information System of The People's Credit Institutions (LPD) in Denpasar},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={effectiveness of accounting information systems},
        doi={10.4108/eai.10-10-2023.2342209}
    }
    
  • Putu Kepramareni
    Sagung Oka Pradnyawati
    Luh Ketut Ayu Martshanda
    Kadek Dego Nyampuh Wijaya Satria Sari
    Year: 2023
    Influential Variables and The Efficiency of The Accounting Information System of The People's Credit Institutions (LPD) in Denpasar
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342209
Putu Kepramareni1,*, Sagung Oka Pradnyawati1, Luh Ketut Ayu Martshanda1, Kadek Dego Nyampuh Wijaya Satria Sari1
  • 1: Universitas Mahasaraswati Denpasar
*Contact email: pkepramareni@unmas.ac.id

Abstract

Although all people's credit institutions (LPD) in Denpasar already have an accounting information system, this fact is backed by the numerous delays in filing financial reports to the LPD regulatory body. The authors investigate various factors that are theoretically related to the effectiveness of accounting information systems in an authentic financial institution in the province of Bali, particularly in the city of Denpasar, because information that is not current will reduce the usefulness of the information presented. The authors directly collected the research data by interviewing respondents with access to accounting information systems. Overall, the findings of this study show a positive relationship between personal internal factors, such as education and performance, and the efficiency of an accounting information system. However, other internal factors, such as work experience, and external factors, such as training and managerial support, do not significantly affect this relationship.