Syagita Dimesia Widowati, Baiq Anggun Hilendri Lestari, Wulandari Agustiningsih

THE INFLUENCE OF INFORMATION TECHNOLOGY UTILIZATION, WORK EXPERIENCE, SKILLS, AND INCENTIVES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AT THE BADAN PUSAT STATISTIK (BPS) OF WEST NUSA TENGGARA PROVINCE

Introduction

The influence of information technology utilization, work experience, skills, and incentives on the effectiveness of accounting information systems at the badan pusat statistik (bps) of west nusa tenggara province. Analyzes the influence of IT utilization, work experience, skills, and incentives on accounting information systems effectiveness at BPS West Nusa Tenggara, revealing varied impacts.

Abstract

In the current digital era, information systems play a crucial role in the operations and decision-making processes of organizations. This study aims to examine the influence of information technology utilization, work experience, skills, and incentives on the effectiveness of accounting information systems at Badan Pusat Statistik (BPS) of West Nusa Tenggara Province. The primary focus of this research is to identify how these factors contribute to the effectiveness of accounting information systems. The study employs a quantitative method, using primary data collected through questionnaires. The data analysis method used is multiple linear regression (PLS-SEM) with SmartPLS 4 software. The results indicate that the variables of work experience, skills, and incentives have a positive and significant impact on the effectiveness of accounting information systems, while the utilization of information technology has a negative and significant effect on the effectiveness of accounting information systems.

Review

This study addresses a highly pertinent topic concerning the factors influencing the effectiveness of Accounting Information Systems (AIS) within a public sector context, specifically the Badan Pusat Statistik (BPS) of West Nusa Tenggara Province. In an increasingly digital landscape where robust information systems are paramount for organizational operations and decision-making, investigating the determinants of AIS effectiveness is both timely and important. The abstract clearly articulates the study's aim to examine the influence of information technology utilization, work experience, skills, and incentives on AIS effectiveness, setting a clear scope for the research within this specific organizational setting. The methodology chosen, a quantitative approach utilizing primary data collected via questionnaires and analyzed through multiple linear regression (PLS-SEM) using SmartPLS 4, appears appropriate for investigating the hypothesized relationships between the specified independent variables and AIS effectiveness. This approach allows for the statistical testing of direct influences, which aligns well with the study's objective of identifying how these factors contribute to effectiveness. The use of PLS-SEM, a robust technique for assessing complex relationships and latent variables, is well-suited for this type of predictive modeling. The reported findings present a compelling mix of expected and particularly noteworthy results. The positive and significant impact of work experience, skills, and incentives on AIS effectiveness aligns with established human capital theories and motivational frameworks in information systems. However, the finding that information technology utilization has a *negative and significant* effect on AIS effectiveness is highly intriguing and counter-intuitive. This specific result is a critical highlight of the study and demands thorough discussion in the full paper, as it could point to underlying issues such as technology misuse, complexity hindering actual productivity, inadequate training despite utilization, or a mismatch between the technology deployed and the users' capabilities or organizational processes. Further exploration of this unexpected negative relationship would significantly enhance the paper's contribution to both theory and practice.

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