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), pp. 184–197. doi: 10.28932/jam.v17i1.11452.