Background

LPDs in Bali are custom-based entities that have special characteristics compared to
LPDs / microfinance institutions in other regions. LPD also implements an
operational unit that manages the wealth belonging to the village of pakraman. In
addition to the characteristics of BUT, when viewed from the business field
undertaken, the LPD is basically financial institutions that have activities almost the
same as other banking institutions, namely receiving deposits, lending, and deposits.
If the accounting information system is unable to provide specific information about
LPD finance then the task uncertainty factor will hamper the achievement of profit..
The task uncertainty is chosen as the moderating variable in this research, because
the LPD in the management structure / management structure still have the
manager and the LPD management who concurrently position. Dual positions relate
to the problem of tasks, functions, and interests that negatively impact the quality of
decisions taken. This leads to decision-making based on the results of accounting
information systems can not be done effectively, so that will affect the performance
of LPD. Therefore this study aims to obtain empirical evidence regarding the quality
of accounting information systems and profitability with task uncertainty as a
moderating variable at the Village Credit Institution in Denpasar City.

problems
1) Does the quality of accounting information systems affect profitability?

2) Does job uncertainty affect the relationship between the quality of the accounting
information system on profitability?

Research purposes
1) To determine the effect of quality accounting information system on profitability.
2) To know the influence of task uncertainty between the quality of accounting
information system on profitability.

Theoretical basis

Contingency Theory
The application of contingency theory is useful to know the influence of the level of
reliability of management accounting system in each condition. Based on the
contingency theory, there are other situational factors that will interact in one
particular condition. Beginning with contingency theory, another possibility will
arise that decentralization will also lead to differences in management accounting
information needs.

Accounting information system

Accounting information system is increasingly needed considering the needs of

managers will an information related to the development of a company, where
accounting information system can be used as a tool controlling the activities of the
company as a whole.

Computer Based Information System

The speed of data processing on a computerized system is definitely faster than the
manual system and the output is much more detailed and accurate.

Development of Accounting System

To reduce the risk of failure of information systems, the ability to predict the
outcome of the efforts that have been done in the development of information
systems. These earlier predictions can be made in the stages of information system
development projects

Profitability of Lembaga Perkreditan Desa (LPD)

Profitability is a tool used to analyze management performance, the level of

profitability will describe the company's profit position.

explanation of Lembaga Perkreditan Desa (LPD)

Village Credit Institutions (LPDs) are operated and used by rural communities (in
this case in Bali called Desa Adat), where the highest authority in the institution lies
in the Village Paruman (Village Meeting). Based on the Bali Governor's Regulation
Number 11 Year 2013 on the Implementation Guidance of Provincial Regulation of
Bali Number 8 Year 2008 concerning Lembaga Perkreditan Desa
Position of LPD in Financial Institutions

Research Hypothesis
H1: The quality of accounting information system has an effect on profitability.
H2: There is an interaction of task uncertainty and the quality of the accounting
information system in affecting profitability.

RESEARCH METHODS

Types and Data Sources

This study uses two types of data, namely: primary data from LPD-LPD in Denpasar
regency and secondary data is also needed from the Municipal Rural Credit
Coordinator (PLPDK) of Denpasar City
Population and Sampling
Population in this research is all LPD still operating in Denpasar City Year 2016

Method of collecting data

The collection of primary data obtained directly from LPD can be obtained by survey
method which is done by collecting data by filling out questionnaires that can be
done by visiting the research respondent to the research location.

Hypothesis testing

The hypothesis in this research is tested by using Linear Regression Analysis and
Moderated Regression Analysis (MRA) with equation as follows.
Hipotesis 1 :Y = α + β1 X1+ e ........................................................ (4)
Hipotesis 2 : Y = α + β1X1 + β2X2 + β3X1X2+ e………….………....... (5)

Regression Coefficient Significance Test

1) Partial Test (t test)

The t test is used to test the hypothesis partially from the independent variable.
2) Test F
The F test is used for fit model testing (model feasibility).
3) Coefficient of Determination
The detemination coefficient (R2) measures how much the model capability in
explaining the variation of bound variables