Rengganis, R.M.Y.D. , Mirayani, L.P.M. and Devi, N.L.N.S. 2025. How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District. Jurnal Akuntansi. 17, 1 (May 2025), 184–197. DOI:https://doi.org/10.28932/jam.v17i1.11452.