Impact of Training Programs, Personal Engineering Capabilities, User Engagement, and Experience Towards The Performance of Computerized SIA

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DOI:

https://doi.org/10.51713/jarac.2026.7287

Keywords:

Training Program, Personal Technical Skills, User Involvement, Work Experience, Computerized Accounting Information System Performance

Abstract

This study aims to examine the effect of training programs, personal technical skills, user involvement, and work experience on the performance of computerized accounting information systems. The research was conducted at Village Credit Institutions (LPDs) in Penebel District, involving 100 respondents as the research sample. The data were analyzed using multiple linear regression, the coefficient of determination, the F-test, and the t-test. The results show that training programs have a positive and significant effect on the performance of computerized accounting information systems, with a regression coefficient of 0.244 and a significance value of 0.003. Personal technical skills also have a positive and significant effect, with a regression coefficient of 0.203 and a significance value of 0.020. Furthermore, user involvement has a positive and significant effect, with a regression coefficient of 0.201 and a significance value of 0.034. Work experience also has a positive and significant effect, with a regression coefficient of 0.253 and a significance value of 0.000. The coefficient of determination indicates that the independent variables explain 51.5% of the variation in the performance of computerized accounting information systems. These findings suggest that the performance of computerized accounting information systems can be improved by strengthening employee training, enhancing personal technical skills, increasing user involvement in system development, and utilizing employees’ work experience. Therefore, LPDs in Penebel District are encouraged to provide regular training programs, improve employees’ technical competence, involve users in the development and evaluation of accounting information systems, and optimize employee experience to support system performance.

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Published

2026-06-30

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Articles

How to Cite

Impact of Training Programs, Personal Engineering Capabilities, User Engagement, and Experience Towards The Performance of Computerized SIA. (2026). Journal Research of Accounting, 7(2), 332-346. https://doi.org/10.51713/jarac.2026.7287

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