The Effect of Education Level and Information Technology Sophistication on the Effective Use of Accounting Information Systems

I Gede Aditya Wibawa; Gede Juliarsa

doi:10.24843/EJA.2026.v36.i01.p13

Authors

I Gede Aditya Wibawa Faculty of Economics and Business, Universitas Udayana, Indonesia
Gede Juliarsa Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i01.p13

Keywords:

Level of Education, Sophistication of Information Technology, Effectiveness of Using Accounting Information System

Abstract

Technological developments have a major influence on the accounting information system (AIS) in a company. Technology-based accounting information systems are very helpful for companies that use them, one of which is the Rural Credit Bank. The purpose of this study was to determine the level of education and sophistication of information technology on the effectiveness of using accounting information systems at BPR Denpasar City. The number of samples in this study were 90 samples using a purposive sampling technique. In this study using SPSS for the classical assumption test technique, Model Fit test and Hypothesis test. Based on the results of this study it can be concluded that the level of education has a positive and significant effect on the Effectiveness of Using the AIS. The higher the level of education, the effectiveness of using SIA will also increase and the sophistication of information technology has a positive and significant effect on the effectiveness of using AIS. The higher the sophistication of information technology, the effectiveness of using AIS will also increase. The implications of this research can develop information technology on the use of AIS at BPR Denpasar City.

References

Al-Eqab, M., & Adel, D. (2013). The impact of IT sophistications on the perceived usefulness of accounting information characteristics among Jordanian listed companies. International Journal of Business and Social Science, 4(3), 145–155.

Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991–4000. https://doi.org/10.5267/j.msl.2020.7.010

Anjani, P. W., & Wirawati, N. G. P. (2018). Pengaruh Usia, Pengalaman Kerja, Tingkat Pendidikan, dan Kompleksitas Tugas terhadap Efektivitas Pengguna Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 22, 2430. https://doi.org/10.24843/eja.2018.v22.i03.p29

Dewantoro, rico. (2020). Pengaruh Ekspektasi Usaha, Tingkat Pendidikan, Dan Lama Usaha Terhadap Penggunaan Sistem Informasi Akuntansi.

Dwitrayani, M. C., Widanaputra, A., & ... (2017). … informasi, partisipasi manajemen, budaya organisasi dan kepuasan pengguna pada efektivitas sistem informasi akuntansi Bank Perkreditan Rakyat di …. E-Jurnal Ekonomi Dan …, 1, 197–222. https://ojs.unud.ac.id/index.php/EEB/article/download/24325/16629

Gustina, K. W. (2021). Pengaruh pengalaman kerja, tingkat pendidikan, pemahaman akuntansi dan kecanggihan teknologi informasi terhadap efektivitas penggunaan sistem informasi akuntansi (studi empiris pada organisasi perangkat daerah kabupaten Kuantan Singingi). Juhanperak, 03(02), 154–170. https://ejournal.uniks.ac.id/index.php/PERAK/article/view/1714

Idris, M., & Lindrayeni, R. A. (2019). The Impact of Level of Education, Teaching Experience and Gender on Professionalism and Performance: The Case Study of Universitas Muhammadiyah Palembang’s Academic Teaching Staffs. International Journal of Human Resource Studies, 9(1), 99. https://doi.org/10.5296/ijhrs.v9i1.13727

Madyantika, D., Pendidikan, T., Partisipasi, D. A. N., & Tembuku, D. I. K. (2022). PENGGUNA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA ( LPD ). 4(3), 123–133.

Marlina, L. (2017). Pengaruh Pengalam Kerja, Pelatihan, Tingkat Pendidikan dan Kecanggihan Teknologi Informasi Terhadap Efektivitas Penggunaan Sistem Informasi Akutansi. Journal of Personality and Social Psychology, 1(1), 1188–1197. https://osf.io/nf5me%0Ahttp://dx.doi.org/10.1016/j.tree.2015.01.012%0Ahttps://www.tandfonline.com/doi/full/10.1080/1047840X.2017.1373546%0Ahttp://dx.doi.org/10.1016/j.lindif.2016.07.011%0Ahttp://dx.doi.org/10.1016/j.paid.2017.06.011%0Ahttp://programme.exo

Putri, N. M. K. D., & Srinadi, N. L. P. (2020). Pengaruh Kecanggihan Teknologi Informasi Dan Kemampuan Teknik Personal Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Di Lpd Kecamatan Ubud. Widya Akuntansi Dan Keuangan, 2(1), 1–15. https://doi.org/10.32795/widyaakuntansi.v2i1.537

Putu, N., Ardani, N., Ketut Sunarwijaya, I., Santana, M., & Adiyadnya, P. (2022). Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Di Lembaga Perkreditan Desa Se-Kecamatan Kuta Selatan. 4(1), 38–49.

Putu, N., Ernawatiningsih, L., & Kepramareni, P. (2019). Effectiveness of Accounting Information Systems and the Affecting Factors. 4(2).

Ratnaningsih, K. I., & Suaryana, I. G. N. A. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 6(1), 1–16.

Rohida, U. M. (2016). Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Insentif dan Komitemen Organisasi Terhadap Kinerja Pengelola Keuangan pada Satuan Kerja Perangkat Daerah. Jurnal Jom Fekon, 3(1), 1–13.

Sari, G. A. M. K., Nilla, N. P. Y. M., & Adiyadnya, M. S. P. (2019). PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN KEMAMPUAN TEKNIK PEMAKAI SIA TERHADAP EFEKTIVITAS SIA PADA MAIN OFFICE OF KRISNA HOLDING COMPANY. 696–703.

Verawati, Y., Nyoman Resa Adhika, I., & Wayan Gede Antok Setiawan Jodi, I. (2021). The Effectiveness of Accounting Information Systems on Save and Loan Cooperatives in Tabanan District. Journal of Management Information and Decision Sciences, 24(1), 1–11.

Vidantika, P. N. C. D., & Putra, I. M. P. D. (2018). Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS. E-Jurnal Akuntansi, 24, 1105. https://doi.org/10.24843/eja.2018.v24.i02.p11

Vipraprastha, T., & Sari, M. M. R. (2016). Pengaruh Faktor-Faktor Kinerja Individual Karyawan Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi. E‐Jurnal Akuntansi Universitas Udayana, 15(3), 1826–1855. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/16142/13948

Witari, N. M. I., & Gede Juliarsa. (2021). The Effect of Information Technology Sophistication, Users Participation and Internal Supervisors on the Effectiveness of the Accounting Information System. E-Journal of Accounting Udayana University, 6.1(ISSN: 2302-8556), 1-16.