Pengaruh Pelatihan Dan Pendidikan, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se Kecamatan Sukawati

Abstract

The Village Credit Institution is one of the financial institutions that has used an accounting
information system in processing data and transactions. The utilization of accounting information
systems within LPDs contributes to streamlining data processing for enhanced practicality among
employees. This study seeks to investigate the impact of training and education, information
technology utilization, and human resource proficiency on the efficacy of accounting information
systems across LPDs in Sukawati District. The study population includes all employees from 33
LPDs within Sukawati District, totaling 281 individuals. A sample size of 111 participants was
selected using purposive sampling, and the data was analyzed using multiple linear regression
analysis techniques. The results indicate that training and education, the use of Information
Technology, and human resource competence have a positive and significant effect on the
effectiveness of the accounting information system. The use of information technology, especially
the use of computers supported by internet networks, must always be improved in LPD. The use
and maintenance of information technology must always be considered in order to facilitate
employee work and reduce possible obstacles.