Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success

I Gusti Ayu Nyoman Budiasih ()
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I Gusti Ayu Nyoman Budiasih: Faculty of Economy, Udayana University, Indonesia Author-2-Name: I Made Sadha Suardikha Author-2-Workplace-Name: Faculty of Economy, Udayana University, Indonesia

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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."

Keywords: THK Culture; Perception of Use; Perception of Simplicity; AIS; User Satisfaction (search for similar items in EconPapers)
JEL-codes: M40 Z12 (search for similar items in EconPapers)
Pages: 8
Date: 2017-07-03
New Economics Papers: this item is included in nep-sea
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Published in Accounting and Finance Review, Volume 2, Issue 3

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