Analysis of Factors that Affect the Performance of Accounting Information Systems at Bapenda Bali
Abstract
This research aims to achieve consistency by retesting previous studies and understanding the factors that influence the performance of the accounting information system at the Bali Province Regional Revenue Office (Bapenda). The population in this study consists of all users of the Accounting Information System (AIS) at the Bali Province Regional Revenue Office, using a saturated sampling technique. Therefore, the entire population, consisting of 44 employees, is used as the research sample. The analytical technique employed is Multiple Linear Regression Analysis processed using SPSS Version 26. The implications of this research provide evidence and understanding regarding the positive influence of training and education programs, as well as personal technical capabilities, on the performance of the accounting information system. The better the training and education programs attended by employees, and the stronger the technical capabilities possessed by employees, the better the performance of the accounting information system at the Bali Province Regional Revenue Office. However, leadership support has been shown to have no significant impact on the performance of the accounting information system due to the insufficiency of support provided by leadership if not accompanied by proper implementation of the system's utilization.
Keywords: Accounting Information System; Employee Performance.
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References
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Ayu, P., Dewi, R., Dewa, I., Badera, N., & Wirama, D. G. (2017). Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi Sebagai Prediktor Kepuasan Pengguna Dan Implikasinya Pada Kinerja Pegawai. Www.Djkd.Kemendagri.Go.Id
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Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey Of Human Factors’ Impacts On The Effectiveness Of Accounting Information Systems. International Journal Of Business Administration, 2(4).
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Fishbein, M. & A. I. (1975). Belief, Attitude, Intention, And Behavior: An Introduction To Theory And Research, Reading. Ma: Addison-Wesley.
Galamountain, K. M., Baker, J., Cowan, E. P., Essajee, S., Mazzola, L. T., Metzler, M., … Domingo, G. (2012). Perspectives On Introduction And Implementation Of New Point-Of-Care Diagnostic Test. Journal Of Infectious Diseases, 1(1), 203.
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Jreisat, J.E. (1990), “Administrative change and the Arab manager”, Public Administration and Development, Vol. 10 No. 4, pp. 413-21.
Kang, D., and Santhanam, R. "A Longitudinal Field Study of Training Practices in a Collaborative Application Environment," Journal of Management Information Systems (20:3), 2003-04, pp. 257-281.
Kharisma, I. A. Mira. , Dan G. Juliarsa. (2017). Pengaruh Keterlibatan Pemakai, Kemampuan Pemakai, Pelatihan Dan Pendidikan Pemakai Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2527–2555.
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Kwon, T. H., and Zmud, R. W. "Unifying the Fragmented Models of Information Systems Implementation," in Critical Issues in Information Systems Research, R. J. Boland and R. A. Hirsch heim (eds.), John Wiley & Sons, Chichester, U.K., 1987, pp. 227-251.
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Leonard-Barton, D., and Deschamps, I. "Managerial Influence in the Implementation of New Technology," Management Science (34:10), 1988, pp. 1252-1265.
Made, I, Putra Adi Gunawan, Dan Agus Indra Tenaya. 2017. 20 Agustus Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Individual Dengan Kemampuan Teknik Personal Sebagai Pemoderasi.
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Mahmood, M.A. and Mann, G.J. (2000), “Special issue: impact of information technology investment on organizational performance”, Journal of Management Information Systems, Vol. 16 No. 4, pp. 3-10.
Mangkunegara, A.A, Anwar Prabu. 2008. Manajemen Sumber Daya Manusia . Cetakan Kelima. Bandung: Pt. Remaja Rosdakarya.
Mulyadi. (2008). Sistem Akuntansi . Salemba Empat. Jakarta.
Naranjo-Gil, D., Cuevas-Rodríguez, G., López-Cabrales, Á., & Sánchez, J. M. (2012). The Effects Of Incentive System And Cognitive Orientation On Teams’ Performance. Behavioral Research In Accounting, 24(2), 177–191. Https://Doi.Org/10.2308/Bria-50098
Ngurah, Anak Agung, Agung Kresnandra, Wayan Gde, Dan Wahyu Purna Anggara. 2022. ‘Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, Dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi’. E-Jurnal Akuntansi 32(8): 2195-2213
Palanisamy, R. and Sushil, R. (2001), “Empirically testing the relationships between user involvement, information waste, and MIS success”, Journal of Services Research, Vol. 1 No. 1, pp. 1-35.
Petter, S. (2008), “Managing user expectations on software projects: lessons from the trenches”, International Journal of Project Management, Vol. 26 No. 7, pp. 700-12.
Pirade, Dominggus, A. Karim Saleh, Dan Muhammad Yunus Anwar. 2013. Pengaruh Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (Sipkd) Terhadap Kinerja Pegawai Di Kabupaten Tana Toraja. Jurnal Analisis, 2 (2), Pp: 183-192.
Prayanthi, I, E Lompoliu, And R Langkedeng Klabat. 2020. ‘The Effect Of System Quality, Information Quality And Perceived Usefulness On Accounting Information System User Satisfaction’. Accounting Review | 1(2).
Putri, A. A. A., Wulandari, S., & Juliarsa, G. (2017). Pengaruh Dukungan Manajemen Puncak, Keterlibatan Pengguna, Program Pelatihan Terhadap Kinerja Sia Pada Bpr Di Kediri (Vol. 19).
Putu Ardiwinata, I Gusti Ngurah, Dan I Ketut Sujana. 2019. ‘Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi’. E-Jurnal Akuntansi: 1867.
Rahadian Prabowo, G., Mahmud, A., Murtini Jurusan Akuntansi, H., Ekonomi, F., & Negeri Semarang, U. (2014). Accounting Analysis Journal Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Kasus Pada Lingkungan Pemerintah Kabupaten Temanggung). In Aaj (Vol. 3, Issue 1). Http://Journal.Unnes.Ac.Id/Sju/Index.Php/Aaj
Robert R. Moeller, 2011. COSO enterprise risk management: establishing effective governance, risk, and compliance processes, 2nd Edition. John Wiley & Sons, Inc. p 58.
Robey, D., Ross, J. W., and Boudreau, M.-C. "Learning to Imple ment Enterprise Systems: An Exploratory Study of the Dialectics of Change," Journal of Management Information Systems (19:1), 2002, pp. 17-46.
Romney, M. B., Marshall, & Steinbart, J. P. (2014). Sistem Informasi Akuntansi : Accounting Information Systems (Edisi 13). In: Prentice Hall.
Rouibah, K., Hamdy, H. I., & Al-Enezi, M. Z. (2009). Effect Of Management Support, Training, And User Involvement On System Usage And Satisfaction In Kuwait. Industrial Management And Data Systems, 109(3), 338–356. Https://Doi.Org/10.1108/02635570910939371
Safitri, Gita Najmi, Dan I Made Pande Dwiana Putra. 2021. ‘Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa’. E-Jurnal Akuntansi 31(2): 414.
Saputra, Firman Et Al. 2018. ‘Prosiding Akuntansi Pengaruh Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Pt Nio Farma Tbk. Bandung’. Prosiding Akuntansi 4(1)
Sharma, R., & Yetton, P. (2007). The Contingent Effects Of Training, Technical Complexity, And Task Interdependence On Successful Information Systems Implementation. In Source: Mis Quarterly (Vol. 31, Issue 2). Http://Www.Jstor.Orgstableurl:Http://Www.Jstor.Org/Stable/25148789
Suartika K, S. W. (2017). Kemampuan Teknik Personal Pada Efektivitas Penggunaan Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1485–1512.
Sugiono. 2018. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 3rd Ed. Ed. Sofia Yustiyani Suryandari. Bandung: Alfabeta.
Swara, L. G. I. P., & Widhiyani, N. L. S. (2019). Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 694. Https://Doi.Org/10.24843/Eja.2019.V28.I01.P27
Terry, J., & Standing, C. (2004). The Value Of User Participation In E-Commerce Systems Development. In Informing Science Journal (Vol. 7). Http://2003.Insite.Nu
Winston, T. and Benjamin, B.M. (2000), “The relationship between user participation and system success: a simultaneous contingency approach”, Information & Management, Vol. 37 No. 6, pp. 283-95.
Zulaeha, S., & Sari, A. P. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Pt. Sinar Galesong Mandiri. Invoice : Jurnal Ilmu Akuntansi, 2(1), 1–11. Https://Doi.Org/10.26618/Inv.V2i1.3180
Alavi, M., and Leidner, D. E. "Review. Knowledge Management and Knowledge Management Systems: Conceptual Foundations and Research Issues," MIS Quarterly (25:1), 2001, pp. 107-136.
Al-Eqab, M., & Adel, D. (2013). The Impact Of It Sophistications On The Perceived Usefulness Of Accounting Information Characteristics Among Jordanian Listed Companies. In International Journal Of Business And Social Science (Vol. 4, Issue 3).
Al-Gahtani, S.S. (2004), “Computer technology acceptance success factors in Saudi Arabia: an exploratory study”, Journal of Global Information Technology Management, Vol. 7 No. 1, pp. 5-29.
Al-Gahtani, S.S. and King, M. (1999), “Attitudes, satisfaction and usage: factors contributing to each in the acceptance of information technology”, Behaviour & Information Technology, Vol. 18 No. 4, pp. 277-97.
Anandarajan, M., Igbaria, M. and Anakwe, U.P. (2002), “IT acceptance in a less-developed country: a motivational factor perspective”, International Journal of Information Management, Vol. 22, pp. 47-65.
Ariyanatha, I. G. N., & Suardana, K. A. (2019). Peran Pendidikan Dan Pelatihan Dalam Memoderasi Pengaruh Sistem Komputerisasi Dan Kompetensi Pengguna Pada Kinerja Sia. Buletin Studi Ekonomi, 118. Https://Doi.Org/10.24843/Bse.2019.V24.I01.P08
Attewell, P. "Technology Diffusion and Organizational Learning," Organization Science (3:1), 1992, pp. 1-19.
Ayu, P., Dewi, R., Dewa, I., Badera, N., & Wirama, D. G. (2017). Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi Sebagai Prediktor Kepuasan Pengguna Dan Implikasinya Pada Kinerja Pegawai. Www.Djkd.Kemendagri.Go.Id
Beke, J. (2010). Review Of International Accounting Information System. Journal Of Accounting And Taxation, 2(2), Hal. 025-030.
Choe, J. M. (1996). The Relationships Among Performance Of Accounting Information Systems, Influence Factors, And Evolution Level Of Information Systems. Journal Of Management Information Systems, 12(4), 215–239. Https://Doi.Org/10.1080/07421222.1996.11518107
Davis, F. D. (1989). ”Perceived Usefulness, Perceived Ease Of Use, And User Acceptance Of Information Technology”. Mis Quarterly, 13(5), 319–339.
Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey Of Human Factors’ Impacts On The Effectiveness Of Accounting Information Systems. International Journal Of Business Administration, 2(4).
Delone, W. H., & Mclean, E. R. (1992). Information Systems Success: The Quest For The Dependent Variable. Information Systems Research, 3(1), 60–95. Https://Doi.Org/10.1287/Isre.3.1.60
Edison, G., Manuere, F., Joseph, M., & Gutu, K. (2012). Evalition Of Factors Influencing Adoption Of Accounting Informasi By Small To Medium Enterprises In Chinhoyi. Journal Of Contemporary Research In Bussiness, 4(6), Hal. 1126-1141.
Fishbein, M. & A. I. (1975). Belief, Attitude, Intention, And Behavior: An Introduction To Theory And Research, Reading. Ma: Addison-Wesley.
Galamountain, K. M., Baker, J., Cowan, E. P., Essajee, S., Mazzola, L. T., Metzler, M., … Domingo, G. (2012). Perspectives On Introduction And Implementation Of New Point-Of-Care Diagnostic Test. Journal Of Infectious Diseases, 1(1), 203.
Ghozali, I. 2016. Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23 (Viii). Semarang: Badan Penerbit Universitas Diponegoro.
Hamta, F., & Putri, R. S. A. (2019). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen Dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi Pada Kinerja Individu Karyawan Pt. Batamec. Measurement : Jurnal Akuntansi, 13(2), 156. Https://Doi.Org/10.33373/Mja.V13i2.2181
Iskandar, D. (2015). Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System. International Journal Of Scientific & Technology Research, 4, 2.
Jreisat, J.E. (1990), “Administrative change and the Arab manager”, Public Administration and Development, Vol. 10 No. 4, pp. 413-21.
Kang, D., and Santhanam, R. "A Longitudinal Field Study of Training Practices in a Collaborative Application Environment," Journal of Management Information Systems (20:3), 2003-04, pp. 257-281.
Kharisma, I. A. Mira. , Dan G. Juliarsa. (2017). Pengaruh Keterlibatan Pemakai, Kemampuan Pemakai, Pelatihan Dan Pendidikan Pemakai Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2527–2555.
Kim, G. and Kim, E.S. (2008), “An exploratory study of factors influencing ASP application service provider”, The Journal of Computer Information Systems, Vol. 48 No. 3, pp. 118-24.
Kwon, T. H., and Zmud, R. W. "Unifying the Fragmented Models of Information Systems Implementation," in Critical Issues in Information Systems Research, R. J. Boland and R. A. Hirsch heim (eds.), John Wiley & Sons, Chichester, U.K., 1987, pp. 227-251.
Lee, Y., Kozar, K. A., & Larsen, K. R. T. (2003). The Technology Acceptance Model: Past, Present, And Future. Communications Of The Association For Information Systems, 12. Https://Doi.Org/10.17705/1cais.01250
Leonard-Barton, D., and Deschamps, I. "Managerial Influence in the Implementation of New Technology," Management Science (34:10), 1988, pp. 1252-1265.
Made, I, Putra Adi Gunawan, Dan Agus Indra Tenaya. 2017. 20 Agustus Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Individual Dengan Kemampuan Teknik Personal Sebagai Pemoderasi.
Made, Ni, Sri Rukmiyati, Dan I Ketut Budiartha. 2016. ‘Pengaruh Kualitas Sistem Informasi, Kualitas Informasi Dan Perceived Usefulness Pada Kepuasan Pengguna Akhir Software Akuntansi (Studi Empiris Pada Hotel Berbintang Di Provinsi Bali)’.
Mahmood, M.A. and Mann, G.J. (2000), “Special issue: impact of information technology investment on organizational performance”, Journal of Management Information Systems, Vol. 16 No. 4, pp. 3-10.
Mangkunegara, A.A, Anwar Prabu. 2008. Manajemen Sumber Daya Manusia . Cetakan Kelima. Bandung: Pt. Remaja Rosdakarya.
Mulyadi. (2008). Sistem Akuntansi . Salemba Empat. Jakarta.
Naranjo-Gil, D., Cuevas-Rodríguez, G., López-Cabrales, Á., & Sánchez, J. M. (2012). The Effects Of Incentive System And Cognitive Orientation On Teams’ Performance. Behavioral Research In Accounting, 24(2), 177–191. Https://Doi.Org/10.2308/Bria-50098
Ngurah, Anak Agung, Agung Kresnandra, Wayan Gde, Dan Wahyu Purna Anggara. 2022. ‘Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, Dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi’. E-Jurnal Akuntansi 32(8): 2195-2213
Palanisamy, R. and Sushil, R. (2001), “Empirically testing the relationships between user involvement, information waste, and MIS success”, Journal of Services Research, Vol. 1 No. 1, pp. 1-35.
Petter, S. (2008), “Managing user expectations on software projects: lessons from the trenches”, International Journal of Project Management, Vol. 26 No. 7, pp. 700-12.
Pirade, Dominggus, A. Karim Saleh, Dan Muhammad Yunus Anwar. 2013. Pengaruh Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (Sipkd) Terhadap Kinerja Pegawai Di Kabupaten Tana Toraja. Jurnal Analisis, 2 (2), Pp: 183-192.
Prayanthi, I, E Lompoliu, And R Langkedeng Klabat. 2020. ‘The Effect Of System Quality, Information Quality And Perceived Usefulness On Accounting Information System User Satisfaction’. Accounting Review | 1(2).
Putri, A. A. A., Wulandari, S., & Juliarsa, G. (2017). Pengaruh Dukungan Manajemen Puncak, Keterlibatan Pengguna, Program Pelatihan Terhadap Kinerja Sia Pada Bpr Di Kediri (Vol. 19).
Putu Ardiwinata, I Gusti Ngurah, Dan I Ketut Sujana. 2019. ‘Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi’. E-Jurnal Akuntansi: 1867.
Rahadian Prabowo, G., Mahmud, A., Murtini Jurusan Akuntansi, H., Ekonomi, F., & Negeri Semarang, U. (2014). Accounting Analysis Journal Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Kasus Pada Lingkungan Pemerintah Kabupaten Temanggung). In Aaj (Vol. 3, Issue 1). Http://Journal.Unnes.Ac.Id/Sju/Index.Php/Aaj
Robert R. Moeller, 2011. COSO enterprise risk management: establishing effective governance, risk, and compliance processes, 2nd Edition. John Wiley & Sons, Inc. p 58.
Robey, D., Ross, J. W., and Boudreau, M.-C. "Learning to Imple ment Enterprise Systems: An Exploratory Study of the Dialectics of Change," Journal of Management Information Systems (19:1), 2002, pp. 17-46.
Romney, M. B., Marshall, & Steinbart, J. P. (2014). Sistem Informasi Akuntansi : Accounting Information Systems (Edisi 13). In: Prentice Hall.
Rouibah, K., Hamdy, H. I., & Al-Enezi, M. Z. (2009). Effect Of Management Support, Training, And User Involvement On System Usage And Satisfaction In Kuwait. Industrial Management And Data Systems, 109(3), 338–356. Https://Doi.Org/10.1108/02635570910939371
Safitri, Gita Najmi, Dan I Made Pande Dwiana Putra. 2021. ‘Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa’. E-Jurnal Akuntansi 31(2): 414.
Saputra, Firman Et Al. 2018. ‘Prosiding Akuntansi Pengaruh Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Pt Nio Farma Tbk. Bandung’. Prosiding Akuntansi 4(1)
Sharma, R., & Yetton, P. (2007). The Contingent Effects Of Training, Technical Complexity, And Task Interdependence On Successful Information Systems Implementation. In Source: Mis Quarterly (Vol. 31, Issue 2). Http://Www.Jstor.Orgstableurl:Http://Www.Jstor.Org/Stable/25148789
Suartika K, S. W. (2017). Kemampuan Teknik Personal Pada Efektivitas Penggunaan Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1485–1512.
Sugiono. 2018. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 3rd Ed. Ed. Sofia Yustiyani Suryandari. Bandung: Alfabeta.
Swara, L. G. I. P., & Widhiyani, N. L. S. (2019). Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 694. Https://Doi.Org/10.24843/Eja.2019.V28.I01.P27
Terry, J., & Standing, C. (2004). The Value Of User Participation In E-Commerce Systems Development. In Informing Science Journal (Vol. 7). Http://2003.Insite.Nu
Winston, T. and Benjamin, B.M. (2000), “The relationship between user participation and system success: a simultaneous contingency approach”, Information & Management, Vol. 37 No. 6, pp. 283-95.
Zulaeha, S., & Sari, A. P. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Pt. Sinar Galesong Mandiri. Invoice : Jurnal Ilmu Akuntansi, 2(1), 1–11. Https://Doi.Org/10.26618/Inv.V2i1.3180
Published
2025-02-25
How to Cite
PRATIWI, Putu Indah Cahya; PUTRA, I Made Pande Dwiana.
Analysis of Factors that Affect the Performance of Accounting Information Systems at Bapenda Bali.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, feb. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/107567>. Date accessed: 09 aug. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p17.
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