TY  - JOUR
T1  - User Competency and Its Effect of Accounting Information
System Implementation
AU - Wisna, Nelsi AU - Agung Gde Agung, Anak AU - Yuniar, Irna AU - , Kastaman 
JO  - Journal of Engineering and Applied Sciences
VL  - 15
IS  - 3
SP  - 810
EP  - 814
PY  - 2020
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2020.810.814
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2020.810.814
KW  - Skills
KW  -knowledge
KW  -accounting information systems
KW  -competency
KW  -government
KW  -statements
AB  - 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.
ER  -