<mets:mets OBJID="eprint_77368" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-07T21:10:48Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_77368_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>DETERMINAN KINERJA PENGELOLA KOPERASI PENGGUNA SIKADU DENGAN PELATIHAN SIKADU SEBAGAI VARIABEL MODERASI</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108020060</mods:namePart><mods:namePart type="family">Attiq Mursyidan Anas</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem informasi, kompetensi digital, dan pemahaman akuntansi terhadap kinerja melalui pelatihan sebagai variabel moderasi pada pengelola koperasi pengguna SIKADU di Jawa Timur. Data diperoleh dari 45 responden yang dianalisis menggunakan metode SEM-PLS. Hasil penelitian menunjukkan bahwa pemahaman akuntansi berpengaruh positif terhadap kinerja pengelola koperasi pengguna SIKADU di Jawa Timur. Pelatihan ditemukan tidak mampu memoderasi pengaruh kualitas sistem informasi, kompetensi digital, dan pemahaman akuntansi terhadap kinerja pengelola koperasi. Oleh karena itu, pemahaman akuntansi merupakan faktor paling dominan dalam mempengaruhi kinerja pengelola koperasi pengguna SIKADU di Jawa Timur. Pihak pengembang SIKADU disarankan untuk lebih fokus pada penguatan kualitas sistem informasi dan kompetensi digital karena dua variabel tersebut sebenarnya termasuk variabel yang dibutuhkan kinerja.&#13;
Kata Kunci: Aplikasi SIKADU, Kualitas Sistem Informasi, Pemahaman Akuntansi, Kompetensi Digital, Kinerja.</mods:abstract><mods:classification authority="lcc">Perbankan Syariah</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-06-02</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_77368"><mets:rightsMD ID="rights_eprint_77368_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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