How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement