Title: Implementation of Tri Hita Karana culture in encouraging the implementation of accounting information systems towards business continuity

Authors: I. Gede Cahyadi Putra; Putu Kepramareni; Luh Gde Novitasari

Addresses: Faculty of Economics and Business, Mahasaraswati University, Denpasar, Bali, 80233, Indonesia ' Faculty of Economics and Business, Mahasaraswati University, Denpasar, Bali, 80233, Indonesia ' Faculty of Economics and Business, Mahasaraswati University, Denpasar, Bali, 80233, Indonesia

Abstract: The specific purpose of this research plays a role in providing empirical findings on the influence of Tri Culture Hita Karana (THK) on the use of systems information accounting and their impact on the business continuity of the Village Credit Institution, and to test the Technology Acceptance Model about the Tri Culture Hita Karana and the business continuity of the Village Credit Institution. The study was conducted at 1433 Village Credit Institutions in Bali with a sample of 100 Village Credit Institutions spread over 9 districts/cities in Bali. The research method used to answer the research objectives uses a quantitative test with a partial least square (PLS) approach. The results showed that implementing the Tri Hita Karana (THK) culture affected the implementation of the accounting information system (AIS) and the business continuity of the Village Credit Institution. Applying AIS is a mediating variable for THK's cultural relationship with the business continuity of the Village Credit Institution. The study results align with the TAM theory, which explains that someone wants to use information technology/information systems accounting because they think that the AIS applied is useful and easy to use in completing work.

Keywords: THK culture; AIS; accounting information systems; business continuity; cultural relationship; TAM; technology acceptance model.

DOI: 10.1504/IJKBD.2022.128898

International Journal of Knowledge-Based Development, 2022 Vol.12 No.3/4, pp.240 - 260

Received: 19 Feb 2022
Accepted: 15 Jun 2022
Published online: 09 Feb 2023 *

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