The Effectiveness of Accounting Information Systems in Savings and Loans Cooperatives (KSP) in Bangli District
Authors: Yuesti Anik , Adiyadnya Made Santana Putra , Suwandewi Putu Ayu Meidha , Adnyana I Made Dwi , Sukawati Ni Ketut Sri Astati 
Published: March 2024

Purpose: The purpose of this research is to assess the effectiveness of accounting information systems (AIS) and explore factors influencing this effectiveness. AIS effectiveness is crucial for organizations as it determines the extent to which resources are utilized to collect, process, and generate useful information for decision-making and reporting purposes. This study aims to examine the impact of various factors, including formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge, on the effectiveness of AIS implementation.

Methods: The research population consists of employees working in the financial reporting and cashier/teller roles within Savings and Loans Cooperatives (KSP) in Bangli District. The sample selection employs a purposive sampling method, targeting two employees per KSP, resulting in a total sample size of 76 individuals from 38 cooperatives. Data analysis is conducted using multiple linear regression to test the hypotheses and assess the relationships between the aforementioned factors and AIS effectiveness.

Results and discussion: The findings indicate that formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge collectively exert a positive influence on the effectiveness of AIS. This suggests that organizations can enhance AIS effectiveness by addressing these factors comprehensively. The results underscore the importance of not only technical aspects but also organizational processes, user satisfaction, and employee competence in determining AIS effectiveness. Furthermore, the study highlights the interplay between these factors and their cumulative impact on organizational performance and decision-making processes.

Implications of the research: The implications of this research are significant for organizations seeking to optimize the effectiveness of their AIS implementations. By understanding the factors influencing AIS effectiveness, organizations can tailor strategies to improve system performance, enhance information quality, and increase user satisfaction. Moreover, addressing employee knowledge and training needs can contribute to more efficient system utilization and better decision-making outcomes. These insights can inform managerial decision-making and guide resource allocation towards areas that will maximize the value derived from AIS investments.

Originality/value: This research adds value to the literature by providing empirical evidence on the factors influencing AIS effectiveness within the context of Savings and Loans Cooperatives in Bangli District. By examining multiple factors simultaneously and assessing their collective impact on AIS effectiveness, the study offers a comprehensive understanding of the dynamics at play. Furthermore, the research contributes to practical knowledge by offering actionable insights for organizations aiming to enhance AIS performance and maximize the utility of their information systems investments. Overall, this research provides valuable guidance for practitioners and policymakers involved in AIS implementation and management.