@article{MAKHILLJEAS202015319019,
    title = {User Competency and Its Effect of Accounting Information
System Implementation},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {15},
    number = {3},
    pages = {810-814},
    year = {2020},
    issn = {1816-949x},
    doi = {jeasci.2020.810.814},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2020.810.814},
    author = {Nelsi,Anak,Irna and},
    keywords = {Skills,knowledge,accounting information systems,competency,government,statements},
    abstract = {The application of good governance is an obligation in preparing local government financial reports.
From the results of the audit opinion from the Supreme Audit Agency, there are several findings that explain
that not all local governments can prepare financial statements in accordance with the government accounting
standards specified. The purpose of this study is to examine the effect of apparatus competence (skills and
knowledge) on the quality of accounting information systems. This study was conducted at the regional
government in the city of Banjar Patroman, West Java province, Indonesia. Data are primary data collected
through questionnaires. Data is processed using partial least square. The results of this study indicate that
apparatus competencies (skills and knowledge) influence the accounting information system. The results of data
processing for apparatus skills show that the path coefficient value is 0.063 which explains that for each
standard deviation of one point in the skill score will result in an increase in the accounting information system
score for the standard deviation of 0.063 points. This means that improving skills will contribute positively to
the quality of accounting information systems. The path coefficient for employee knowledge is 0.381 which
explains that for every one standard deviation point in the knowledge score will result in an increase in the
accounting information system score for the standard deviation of 0.381 points. This means that increasing
knowledge will contribute positively to the quality of accounting information systems.}
    }