A Quantitative Study of Accounting Information Systems (AIS) Performance in Village Credit Institutions (LPD) in Petang District

Abstract

In this era of globalization filled with competition, change and uncertainty, Accounting Information Systems (AIS) have become something that is really needed by companies. A well-designed information system will produce quality information as a basis for decision making for management to provide information to parties related to the company. The importance of the existence of a good accounting information system in the LPD has made researchers interested in conducting research on the performance of the Accounting Information System (AIS) in the LPD in Petang District. The population of this research is all employees in 22 LPDs in Petang District and units related to Accounting Information Systems. The total number of employees at the Village Credit Institution (LPD) in Petang District is 106 employees. In this research, the sample selection method used was purposive sampling, namely using certain criteria. From these criteria, a total sample of 76 employees was obtained. The data collection technique in this research uses a questionnaire. The results of the analysis show that user training and education programs have a positive effect on the performance of the accounting information system in the LPD of Petang District, while communication between users and IS developers and the existence of an IS steering board have no effect on the performance of the accounting information system in the LPD of Petang District.