KEMAMPUAN TEKNIK PEMAKAI MEMODERASI PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KINERJA INDIVIDUAL KOPERASI SIMPAN PINJAM - Mahendra, I Gede Aditya (Accounting Department,Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2016)