Abstract
In order for the implementation of SIA to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users. This study uses an associative quantitative method. The data analysis technique used in this study is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that user technical abilities have a positive influence on individual performance in Savings and Loan Cooperatives in Badung Regency and the effectiveness of the Accounting Information System moderates the influence of user technical abilities on individual performance in Savings and Credit Cooperatives in Badung Regency. The implication in this study is that the higher the ability of the user technique, the higher the individual performance and the better the ability of the user technique will increase the effectiveness of the Accounting Information System so that individual performance will increase.
 Keywords : Accounting Information Systems; User Technical Capabilities; Individual Performance.
Highlights
In order for the implementation of Sistem Informasi Akuntansi (SIA) to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users
The results of this study indicate that user technical abilities have a positive influence on individual performance in Savings and Loan Cooperatives in Badung Regency and the effectiveness of the Accounting Information System moderates the influence of user technical abilities on individual performance in Savings and Credit Cooperatives in Badung Regency
Analisis Penerimaan Google Apps For Education Dengan Menggunakan Model TAM ( Technology Acceptance Model )
Summary
Berdasarkan Tabel 1 terlihat bahwa indikator dari variabel kemampuan teknik pemakai mempunyai rhitung lebih besar dari 0,30. Dengan bantuan program SPSS ver 21 for windows dapat di uraikan sebagai berikut. Hasil uji validitas variabel kinerja individual (Y) dengan bantuan program SPSS ver 21 for windows dapat di uraikan sebagai berikut. Berdasarkan Tabel 3 terlihat bahwa indikator dari variabel kemampuan teknik pemakai mempunyai rhitung lebih besar dari 0,30. Jika nilai rhitung (correlated item-total correlation) lebih besar dari 0,30 maka butir atau pertanyaan tersebut dinyatakan valid. Sistem Informasi Akuntansi (X2) dan kinerja individual (Y) dengan menggunakan SPSS ver 21 for windows terlihat hasil seperti Tabel 4 sebagai berikut. Uji Reliabilitas Variabel Kemampuan Teknik Pemakai (X1), Efektivitas Sistem Informasi Akuntansi (X2) dan Kinerja Individual (Y)
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