Culture of tri hita karana on ease of use perception and use of accounting information system

I Gusti Ayu Agung Omika Dewi; I Gusti Ayu Agung Pradnya Dewi; Ketut Tanti Kustina; Gine Das Prena

doi:10.29332/ijssh.v2n2.131

Authors

I Gusti Ayu Agung Omika Dewi
omikadewi@undiknas.ac.id
University of National Education (UNDIKNAS) Denpasar, Indonesia
I Gusti Ayu Agung Pradnya Dewi University of National Education (UNDIKNAS) Denpasar, Indonesia
Ketut Tanti Kustina University of National Education (UNDIKNAS) Denpasar, Indonesia
Gine Das Prena University of National Education (UNDIKNAS) Denpasar, Indonesia

Keywords:

Badung regency, Philosophy, Tri hita karana, Using ease perception, Accounting information System

Abstract

The problem raised in the present research was the implementation of a culture of Tri Hita Karana. It was one of the philosophy that underlies all aspects of Balinese life in their interaction including on organizational life. The study was intended to examine and analyze the effect of the culture of Tri Hita Karana on the use of Accounting Information System. As well, the indirect effect of the culture of Tri Hita Karana implementation on the use of Accounting Information System moderated perceived ease of use. The research object was Small and Medium Enterprises in Badung Regency. Data collection techniques were used in the study included a questionnaire. The sampling techniques were used in stratified random sampling. Data analysis technique in this research was analyzed through moderated regression analysis. The hypothesis test results showed that 1) Culture of Tri Hita Karana has a positive effect on the use of Accounting Information System. 2) Perception of use ease can strengthen cultural of Tri Hita Karana relationships and Use of Accounting Information System.

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