Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi
Abstract
The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar. purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors.
Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.
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References
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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 Sciences, 2(2), 1–20. https://doi.org/10.18502/kss.v3i10.3438
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Rachmawati, R., & Mulyani, S. (2016). The influence of the quality of management accounting information system, quality of management accounting information, and quality of service of accounting information system on the information system user satisfaction. International Journal of Economic Research, 13(3), 1–20.
Rahayu, R., Remmang, H., & Saleh, H. (2017). Pengaruh Stres Kerja Terhadap Kinerja Karyawan Pada PT Telesindo Shop Cabang Makasar. E-Jurnal UNIBOS Makasar, 3(005), 97–111.
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Saputra, F., Oktaroza, M. L., & Nurhayati, N. (2018). Pengaruh Kepuasan Pengguna Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT Nio Farma Tbk . Bandung. E-Journal Universitas Islam Bandung, 4(1), 137–140.
Sliter, M., & Yuan, Z. (2015). Workplace Stress. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition. https://doi.org/10.1016/B978-0-08-097086-8.22041-2
Veronica, V. F., Swasto, B., & Djudi, M. (2018). Pengaruh Insentif Karyawan Terhadap Kinerja Karyawan dengan Variabel Mediator Motivasi Kerja ( Studi pada Karyawan Bagian Pabrikasi PG Kebon Agung Malang ). Jurnal Administrasi Bisnis Universitas Brawijaya, 55(2), 139–145.
Wang, G., Lee, Y., & Ho, C. (2012). The Effects of Job Satisfaction , Organizational Commitment and Turnover intention on Organizational operating performance : as Exemplified with Employees of Listed Property Insurance Companies in Taiwan. Research in Business and Management. https://doi.org/10.1111/1464-0597.t01-1-00106
Widhawati, A., & Damayanthi, I. G. A. E. (2018). Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, dan Insentif terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 24, 1301. https://doi.org/10.24843/eja.2018.v24.i02.p18
Worang, L. S., Repi, A. L., & Dotulong, lucky o. . (2017). Pt . Bank Rakyat Indonesia (Persero) Kantor Cabang Manado Sarapung. Jurnal EMBA, 5(2), 3038–3047.
Yasri, A. C. (2016). Pengaruh Motivasi Kerja, Kepuasan Kerja dan Komitmen Organisasi Terhadap Kinerja Karyawan pada Bank Nagari. Jurnal Riset Manajemen Bisnis Dan Publik, 4(1), 1–26.
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
Budyastuti, T. (2019). Factors that Influence Individual Performance in Sales Accounting Information Systems : Case Study of the Implementation of Indomaret Point of Sales. International Journal of Academic Research in Accounting, Finance and Management Science, 9(1), 142–149. https://doi.org/10.6007/IJARAFMS/v9-i1/5915
Christine, J. (2016). Pengaruh Stres Kerja Dan Konflik Kerja Terhadap Kinerja Karyawan. Jurnal Ilmiah Manajemen Bisnis, 16(1), 59–72. https://doi.org/10.1186/1758-2946-6-2
Cleary, P. (2017). Introduction to accounting information systems. In The Routledge Companion to Accounting Information Systems. https://doi.org/10.4324/9781315647210
Cornelius Pasaribu, & Irsutami. (2015). Pengaruh Insentif Terhadap Kinerja Guru Pada Sekolah Menengah Atas Negeri (SMAN) Dengan Motivasi Sebagai Variabel Intervening. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis Politeknik Negeri Batam, 3(1), 69–73.
Dewintha, A., Fitriyah, N., & Rande, S. (2018). Pengaruh pemberian insentif dan motivasi terhadap kinerja pegawai di kantor camat samarinda utara. E-Journal Administrative Reform, 5(3), 588–601.
Esmeray, A. (2016). The impact of accounting information systems on firm performance: Empirical evidence in Turkish small and medium sized enterprises. Internasional Journal of Business and Economic, 1(1), 1–20.
Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of accounting information systems (AIS) on performance measures: Empirical evidence in spanish SMEs. International Journal of Digital Accounting Research. https://doi.org/10.4192/1577-8517-v11_2
Hamdan, M. W. (2015). the Impact of Accounting Information Systems (Ais) Development Life Cycle on Its Effectiveness and Critical Success Factors. European Scientific Journal, ESJ, 8(6), 19–32. Retrieved from http://eujournal.org/index.php/esj/article/view/98
Hutabarat, Y. S. (2016). Analisis Faktor-Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Akuntansi Dan Kinerja Individu Mengguna Theory Delone dan Mcleane. E-Jurnal Universitas Dipoegoro, 2015.
Jati, K., & Cahyana, I. G. S. (2017). Pengaruh Budaya Organisasi, Stres Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Jennifer M. George, G. R. J. (2012). Understanding and Managing Organizational Behavior, 6th Edition. In Academy of Management Journal. https://doi.org/10.2307/30040635
Konečnik Ruzzier, M., Ruzzier, M., & Hisrich, R. (2014). Value, satisfaction and customer loyalty. Marketing for Entrepreneurs and SMEs, 1(11), 21–36. https://doi.org/10.4337/9781781955970.00008
Kurniawati, C. P., Wijayanti, A., & Masitoh, E. (2017). Pengaruh Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kualitas Kinerja Karyawan. Journal of Seminar INACO 2017, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Kuvaas, B., Buch, R., & Dysvik, A. (2018). Individual Variable Pay for Performance, Incentive Effects, and Employee Motivation. Academy of Management Proceedings, 2018(1), 12393. https://doi.org/10.5465/ambpp.2018.12393abstract
Lisa Ernawatiningsih, N. P., & Kepramareni, P. (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
Malinda, O., Dewi, F. G., & Gamayuni, R. R. (2019). The Effect of Incentives and Non-Financial Performance on Managerial Performance. International Research Journal of Business Studies, 12(1), 41–54. https://doi.org/10.21632/irjbs.12.1.41-54
Massie, R. N., Areros, W. A., Rumawas, W., Ilmu, J., Program, A., & Bisnis, S. A. (2018). Pengaruh Stres Kerja Terhadap Kinerja Karyawan Pada Kantor Pengelola It Center Manado. Jurnal Administrasi Bisnis, 6(2), 41.
Maziah. (2017). Pengaruh Pemberian Insentif Terhadap Kinerja Karyawan Pada PT. BNI Syariah Makassar. Jurnal UIN Alauddin Makassar, 6(2), 59–57. https://doi.org/10.1017/CBO9781107415324.004
Mukherjee, T. (2018). Sustainable Growth Rate and Its Determinants: A Study on Some Selected Companies in India. Account and Financial Management Journal, 3(01), 1290–1300. https://doi.org/10.18535/afmj/v3i1.10
Nurani. (2015). Pengaruh Pemberian Insentif Terhadap Konerja Karyawan Departemen Penjualan CV Logam Indonesia Di Tulungagung. Benefit, 2(1), 1–18.
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 Sciences, 2(2), 1–20. https://doi.org/10.18502/kss.v3i10.3438
Oemar, U., & Gangga, L. (2017). Pengaruh Stres Kerja Terhadap Kinerja Pegawai Pada Dinas Pendapatan, Keuangan Dan Aset Daerah Kabupaten Musi Manyuasin. Jurnal Ecoment Global, 2(2). https://doi.org/10.35908/jeg.v2i2.249
Putra, I. K. A. M. (2016). Agastia Maha. 2016. Pengaruh Efektivitas Penggunaan, Kepercayaan, Keahlian Pengguna, Dan Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada PT PLN (Persero) Distribusi Bali. E-Jurnal Akuntansi Universitas Udayana.
Rachmawati, R., & Mulyani, S. (2016). The influence of the quality of management accounting information system, quality of management accounting information, and quality of service of accounting information system on the information system user satisfaction. International Journal of Economic Research, 13(3), 1–20.
Rahayu, R., Remmang, H., & Saleh, H. (2017). Pengaruh Stres Kerja Terhadap Kinerja Karyawan Pada PT Telesindo Shop Cabang Makasar. E-Jurnal UNIBOS Makasar, 3(005), 97–111.
Rosanty, A. D., Wahyuni, M. A., & Yuniarta, G. A. (2017). Pengaruh Teknologi Sistem Informasi Akuntansi, Kualitas Sistem Informasi dan Kepuasam Pengguna Terhadap Kinerja Organisasi Pada Dinas Kebudayaan Dan Pariwisata Kabupaten Buleleng. Jurnal Sains Dan Teknologi, 8(2), 275–287.
Santoso, F. B. (2016). Pengaruh Pemberian Insentif Dan Kompetensi Karyawan Terhadap Kinerja Karyawan PG. Madukismo Yogyakarta. E-Jurnal Universitas Negeri Yogyakarta, 4(1), 339–348.
Saputra, F., Oktaroza, M. L., & Nurhayati, N. (2018). Pengaruh Kepuasan Pengguna Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT Nio Farma Tbk . Bandung. E-Journal Universitas Islam Bandung, 4(1), 137–140.
Sliter, M., & Yuan, Z. (2015). Workplace Stress. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition. https://doi.org/10.1016/B978-0-08-097086-8.22041-2
Veronica, V. F., Swasto, B., & Djudi, M. (2018). Pengaruh Insentif Karyawan Terhadap Kinerja Karyawan dengan Variabel Mediator Motivasi Kerja ( Studi pada Karyawan Bagian Pabrikasi PG Kebon Agung Malang ). Jurnal Administrasi Bisnis Universitas Brawijaya, 55(2), 139–145.
Wang, G., Lee, Y., & Ho, C. (2012). The Effects of Job Satisfaction , Organizational Commitment and Turnover intention on Organizational operating performance : as Exemplified with Employees of Listed Property Insurance Companies in Taiwan. Research in Business and Management. https://doi.org/10.1111/1464-0597.t01-1-00106
Widhawati, A., & Damayanthi, I. G. A. E. (2018). Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, dan Insentif terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 24, 1301. https://doi.org/10.24843/eja.2018.v24.i02.p18
Worang, L. S., Repi, A. L., & Dotulong, lucky o. . (2017). Pt . Bank Rakyat Indonesia (Persero) Kantor Cabang Manado Sarapung. Jurnal EMBA, 5(2), 3038–3047.
Yasri, A. C. (2016). Pengaruh Motivasi Kerja, Kepuasan Kerja dan Komitmen Organisasi Terhadap Kinerja Karyawan pada Bank Nagari. Jurnal Riset Manajemen Bisnis Dan Publik, 4(1), 1–26.
Published
2020-05-25
How to Cite
PRAGASWARI, Destha Della; SARI WIDHIYANI, Ni Luh.
Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1233 - 1246, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56276>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i05.p13.
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