Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kinerja Karyawan BPR Kabupaten Gianyar
Abstract
This study aims to determine the effect of the use of information technology, the effectiveness of accounting information systems, and internal control systems on employee performance. This research was conducted at the Bank Perkreditan Rakyat (BPR) in Gianyar with 140 respondents. Respondent data obtained through a questionnaire, analyzed by multiple linear regressions. The Result Showed That The higher the use of information technologyat the BPR in Gianyar, it can improve employee performance.
Keywords: Information Technolog; Information System Effectiveness; Internal Control; Employee Performance.
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References
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Olufunmilayo, A. A., & Hannah, O. O. (2018). Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria. Human Resource Research, 2(1), 48. https://doi.org/10.5296/hrr.v2i1.13016
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Sonia, J., Erlina, & Absah, Y. (2019). The Effect Of Implementation Of Accounting Information Systems, Internal Supervision And Reward On Employee Performance With Work Motivation As Moderating Variables In Serdang Bedagai. Research Gate, 1(4), 467–468.
Sugiantara, P. P. O., & Putra, I. M. P. D. (2017). Analisis Faktor- Faktor yang Mempengaruhi Kinerja Karyawan di Dispenda Kota Denpasar. E-Jurnal Akuntansi, 20(3), 2509–2538.
Sugiartini, N. M. (2016). Pengaruh Efektivitas Teknologi Sistem Informasi Akuntasi pada Kinerja Indivdiu dengan Budaya Organisasi sebagai Pemoderasi. E-Journal Akuntansi, Universitas Udayana, 1(1), 186–189.
Swahyuni, M. N. K., & Adnantara, K. F. (2020). Pengaruh Sistem Informasi Akuntansi, Pegendalian Internal Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. BPR Adiartha Udiana. Journal Research Accounting, 01(2), 136–150.
Terek, E. (2018). The influence of information technology on job satisfaction and organizational commitment. Dynamic Relationships Management Journal, 7(2), 39–49. https://doi.org/10.17708/DRMJ.2018.v07n02a04
Teru, S. P. (2017). A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance. Indian Journal of Finance and Banking, 1(2), 52–59. https://doi.org/https://doi.org/10.46281/ijfb.v1i2.89
Wan Omar, W. A., Ali, B. J. A., & Bakar, R. (2016). Accounting Information System (AIS) and Organizational Performance: Moderating Effect of Organizational Culture. International Journal of Economics, Commerce and Management, 4(4), 138–158. Retrieved from http://ijecm.co.uk/
Aditya Puja, Pratama. G. dan Suardikha. (2013). Keahlian Pemakai Komputer dan Kenyamanan Fisik Memoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan di PT Bank Sinar Harapan Bali Denpasar. Ejournal Akuntansi, Universitas Udayana, Vol.5 , No.2, hal 361- 381.
Alex, K. (2015). Impact of Information Technology on Organizational Performance : Case of Population Services Kenya. Research Gate, 2(2), 42.
Anggraeni, S. N., & Endro, A. (2019). Pengaruh Sia, Spi, Budaya Organisasi Dan Gender Terhadap Kinerja Karyawan. The 9th University Research Colloqium (Urecol), 9(5), 1–20.
Arisman, A., & Fuadah, L. (2017). Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 167. https://doi.org/10.29259/sijdeb.v1i2.167-180
Arsiningsih, N. L. P. (2015). Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Kepercayaan atas Sistem Informasi Akuntansi, Sistem Pengendalian Intern terhadap Kinerja Karyawan pada Bank Perkreditan Rakyat di Kabupaten Buleleng dan Bangli. E-Journal Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 3(1), 1–20.
Ernawatiningsih, N. P. L. (2019). Effectiveness of Accounting Information Systems and the Affecting Factors. International Journal of Applied Business and International Management, 4(2), 33–40. https://doi.org/10.32535/ijabim.v4i2.564
Huy, P. Q., & Phuc, V. K. (2020). The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1717718
Ibrahim, S., Diibuzie, G., & Abubakari, M. (2017). The Impact of Internal Control Systems on Financial Performance: The Case of Health Institutions in Upper West Region of Ghana. International Journal of Academic Research in Business and Social Sciences, 7(4), 684–696. https://doi.org/10.6007/ijarbss/v7-i4/2840
Jalagat, R., & Said Al-Habsi, N. A. (2017). Evaluating the Impacts of IT Usage on Organizational Performance. European Academic Research EAR ; International Multidisciplinary Research Journal., 9(5), 5111–5164. Retrieved from https://www.researchgate.net/publication/322087198_Evaluating_the_Impacts_of_IT_Usage_on_Organizational_Performance
Kesumman, P. M., & Suardikha, I. M. S. (2016). Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah terhadap Kinerja Pegawai pada Satuan Kerja Pegawai pada Satuan Kerja Perangkat Daerah. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1115–1144.
Kitsios, F., & Kamariotou, M. (2016). The Impact of Information Technology and the Alignment between Business and Service Innovation Strategy on Service Innovation Performance. International Conference on Industrial Engineering, Management Science and Application (ICIMSA), 1(1), 1–20. https://doi.org/10.1109/ICIMSA.2016.7504042
Lasso, A. B., & Ngumar, S. (2016). Pengaruh Pengendalian Intern terhadap Kinerja Karyawan Bagian Produksi PT. Brother Silver. Jurnal Ilmu Dan Riset Akuntansi, 5(11), 1–15.
Maha Putra, I. K. A., & Dwiana Putra, I. M. P. (2016). Pengaruh Efektivitas Penggunaan Kepercayaan, Keahlian Pengguna, dan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT PLN (Persero) Distribusi Bali. E-Jurnal Akuntansi Universitas Udayana, 17(3), 1516–1545.
Mirnasari, P. D., & Suardhika, I. M. S. (2018). Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 23(1), 567–594. https://doi.org/https://doi.org/10.24843/EJA.2018.v23.i01.p22
Mutuku, M. N., & Nyaribo, W. M. (2015). Effect of Information Technology on Employee Productivity in Selected Banks in Kenya. Review of Contemporary Business Research, 4(1), 49–57. https://doi.org/10.15640/rcbr.v4n1a6
Muzakki, M. H. (2016). Pengaruh penggunaan teknologi informasi terhadap kinerja karyawan (Studi pada karyawan PT. TELKOM Pusat Divisi Regional V Surabaya). Jurnal Administrasi Bisnis (JAB), 39(2), 2.
Nurhayati, N., & Koesdiningsih, N. (2018). The Effectiveness of Financial Accounting Information System with Approach of Organizational Culture and User Competency in Baznas North of West Java. KnE Social Science, 1(1), 1–20. https://doi.org/10.18502/kss.v3i10.3438
Olufunmilayo, A. A., & Hannah, O. O. (2018). Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria. Human Resource Research, 2(1), 48. https://doi.org/10.5296/hrr.v2i1.13016
Putra, I Kadek Agatia Maha. 2016. Pengaruh Efektivitas Penggunaan Kepercayaan, Keahlian Pengguna, dan Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT PLN (Persero) Distribusi Bali. E-Jurnal Akuntansi Universitas Udayana.
Sonia, J., Erlina, & Absah, Y. (2019). The Effect Of Implementation Of Accounting Information Systems, Internal Supervision And Reward On Employee Performance With Work Motivation As Moderating Variables In Serdang Bedagai. Research Gate, 1(4), 467–468.
Sugiantara, P. P. O., & Putra, I. M. P. D. (2017). Analisis Faktor- Faktor yang Mempengaruhi Kinerja Karyawan di Dispenda Kota Denpasar. E-Jurnal Akuntansi, 20(3), 2509–2538.
Sugiartini, N. M. (2016). Pengaruh Efektivitas Teknologi Sistem Informasi Akuntasi pada Kinerja Indivdiu dengan Budaya Organisasi sebagai Pemoderasi. E-Journal Akuntansi, Universitas Udayana, 1(1), 186–189.
Swahyuni, M. N. K., & Adnantara, K. F. (2020). Pengaruh Sistem Informasi Akuntansi, Pegendalian Internal Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. BPR Adiartha Udiana. Journal Research Accounting, 01(2), 136–150.
Terek, E. (2018). The influence of information technology on job satisfaction and organizational commitment. Dynamic Relationships Management Journal, 7(2), 39–49. https://doi.org/10.17708/DRMJ.2018.v07n02a04
Teru, S. P. (2017). A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance. Indian Journal of Finance and Banking, 1(2), 52–59. https://doi.org/https://doi.org/10.46281/ijfb.v1i2.89
Wan Omar, W. A., Ali, B. J. A., & Bakar, R. (2016). Accounting Information System (AIS) and Organizational Performance: Moderating Effect of Organizational Culture. International Journal of Economics, Commerce and Management, 4(4), 138–158. Retrieved from http://ijecm.co.uk/
Published
2021-02-22
How to Cite
MANALU, Grace Sarabecca Madaline; YADNYANA, I Ketut.
Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kinerja Karyawan BPR Kabupaten Gianyar.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 2, p. 309-323, feb. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/61493>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i02.p04.
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