Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success
Journal Title: GATR Accounting and Finance Review - Year 2017, Vol 2, Issue 3
Abstract
Objective – The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Methodology/Technique – The research was conducted in Badung Regency with Customary Village Financial Institution (LPD) as the sample. This research observes 55 LPDs in Badung Regency. The data was analyzed using SEM analysis with a PLS approach. Findings – The results of this research show that THK culture influences the use of AIS; THK culture influences through perceptions of use and perceptions of simplicity; THK culture influences user satisfaction through perception of use, perception of simplicity, and the use of AIS; perception of use and perception of simplicity influence the use of AIS; perception of use does not influence user satisfaction; perception of simplicity influences user satisfaction; AIS use effects user satisfaction; perception of use effects user satisfaction through the use of AIS. Novelty – The research suggests that suggestions for developing AIS in LPDs across Badung Regency or for further research in the field of AIS include: (1) dividing the LPDs into groups based on their business scale (either their amount of capital or the amount of assets owned); and (2) further exploring the impact of THK culture on the use of AIS. Type of Paper: Empirical
Authors and Affiliations
I Gusti Ayu Nyoman Budiasih, I Made Sadha Suardikha
Keywords
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