Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang
Abstract
Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance.
Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.
Downloads
Download data is not yet available.
References
Afnita, M., Muis, M., & Umar, F. (2014). Pengaruh Budaya Organisasi dan Kompensasi terhadap Kinerja Karyawan di BPJS Ketenagakerjaan kantor pusat. Jurnal Analisis, 3(2), 172–179.
Al-Eqab, M., & Adel, D. (2013). The impact of IT sophistications on the perceived usefulness of accounting information characteristics among Jordanian listed companies. International Journal of Business and Social Science, 4(3), 145–155.
Apriada, K., & Suardikha, M. S. (2016). Pengaruh Struktur Kepemilikan Saham, Struktur Modal Dan Profitabilitas Pada Nilai Perusahaan. Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(2), 201–218.
Arianty, N. (2014). Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai. Jurnal Manajemen & Bisnis, 14(2), 1693–7619.
Arimbawa, K., & Dewi, A. (2013). Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Jimbaran Puri Bali. E-Jurnal Manajemen Universitas Udayana, 2(12), 1693–1710.
Ariyanto, D., Dewi, A. A., & Made Gilang Jhuniantara, I. (2020). Perceived learning assistance and perceived community building assistance: Study on e-learning system. Systematic Reviews in Pharmacy. https://doi.org/10.31838/srp.2020.12.53
Brahmasari, I. A., & Siregar, P. (2009). Pengaruh Budaya Organisai, Kepemimpinan Situasional dan Pola Komunikasi terhadap Disiplin Kerja dan kinerja karyawan pada PT. Central Proteinaprima Tbk. Jurnal Aplikasi Manajemen, 7(1), 238–250.
Candraningrat, I. R., Abundanti, N., Mujiati, N. W., Erlangga, R., & Jhuniantara, I. M. G. (2020). The role of financial technology on development of MSMEs. Accounting. https://doi.org/10.5267/j.ac.2020.9.014
Faitira, E., Joseph, M., Gutu, K. G., & Manuere. (2012). Evaluation of factors influencing adoption of accounting information system by small to medium enterprises in Chinhoyi. Interdisciplinary Journal of Contemporary Research In Business, 4(6), 1121–1146.
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, 11(February), 25–43. https://doi.org/10.4192/1577-8517-v11_2
Gupta, M. P., Kanungo, S., Kumar, R., & Sahu, G. P. (2007). A study of information technology effectiveness in select government organizations in India. Vikalpa, 32(2), 7–21. https://doi.org/10.1177/0256090920070202
Ivancevich, J. M. (2007). Perilaku dan Manajemen Organisasi. Erlangga.
Kelton, W. D., Sadowski, R. P., & Sturrock, D. T. (2007). Simulation, with Arena, Fourth Edition. McGraw-Hill.
Kouser, R., Awan, A., Gul-e-Rana, & Shahzad, F. A. (2011). Firm size, leverage and profitability: Overriding impact of Accounting Information System. Business & Management Review, 1(10), 58–64.
Kristiani, W. (2013). Analisis Pengaruh Efektivitas Teknologi Sistem Informasi Akuntansi Terhadap Kinerja Individual Pegawai Pt. Kim Eng Sekuritas Indonesia. Journal of Chemical Information and Modeling.
Kusumadmo, E. (2013). Manajemen Strategik Pengetahuan. Cahaya Atma Pustaka.
Larasdiputra, G. D., & Suryanawa, I. K. (2014). Penerapan Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat Sari Jaya Sedana Klungkung. Jurnal Akuntansi Universitas Udayana, 7(3), 791–805.
Marlinawati, N. M. A., & Suaryana, I. G. N. A. (2013). Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Kepercayaan Atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas pada Kinerja Karyawan Lembaga Perkreditan Desa di Kabupaten Badung. E-Jurnal Akuntansi, 2(2).
Mercika, N., & Jati, I. (2015). Kemudahan Penggunaan Sistem Sebagai Pemoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja. E-Jurnal Akuntansi.
Nwokeji, E. N. A. (2012). Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance. International Journal Of Scientific & Technology Research, 1(10).
Puja, G., & Suardikha, I. (2013). Keahlian Pemakai Komputer Dan Kenyamanan Fisik Dan Tingkat Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 5(2), 360–380.
Puji Astuti, N., & Dharmadiaksa, I. (2014). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan dan Kesesuaian Tugas dengan Teknologi Informasi pada Kinerja Karyawan. E-Jurnal Akuntansi.
Robbins, S. P., & Judge, T. . (2011). Perilaku Organisasi (12th ed.). Salemba Empat.
Saira, K., Zariyawati, M. A., & Annuar, M. N. (2010). Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises. International Business Research, 3(4), 33. https://doi.org/10.5539/ibr.v3n4p28
Shahzad, F., Superior, T., & Lahore, C. (2014). Impact of organizational culture on employees’ job performance: An empirical study of software houses in Pakistan. International Journal of Commerce and Management, 24(3), 219–227. https://doi.org/10.1108/IJCoMA-07-2012-0046
Soedjono. (2005). Pengaruh Budaya Organisasi Terhadap Kinerja Organisasi Dan Kepuasan Kerja Karyawan Pada Terminal Penumpang Umum Di Surabaya. Jurnal Manajemen Dan Wirausaha, 7(1), 22–47. https://doi.org/10.9744/jmk.7.1.pp.22-47
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Suartana, I. W. (2009). Arsitektur Pengelolaan Risiko pada LPD (Lembaga Perkreditan Desa). Udayana University Press.
Suratini, N. P. E. S., Sinarwati, N. K., & Atmadja, A. W. T. (2015). Penggunaan Teknologi Informasi Akuntansi terhadap Kinerja Individual Pada PT . Bank Pembangunan Daerah e-Journal S1 Ak Universitas Pendidikan Ganesha. E-Journal S1 Ak Universitas Pendidikan Ganesha.
Tanuwibowo, J. C., & Sutanto, E. M. (2014). Hubungan Budaya Organisasi dan Komitmen Organisasional pada Kinerja Karyawan. TRIKONOMIKA. https://doi.org/10.23969/trikonomika.v13i2.609
Tokic, M., Spanja, M., Tokic, I., & Blazevic, I. (2011). Functional Structure Of Entrepreneurial Accounting Information Systems. Annals of the Faculty of Engineering Hunedoara.
Wanjiku, N. A., & Lumwagi, N. (2014). Effect of Organisation Culture on Employee Performance in Non Govermental Organizations. International Journal of Scientific and Research Publications.
Yamit, Z. (2003). Manajemen Produksi dan Operasi. Ekosinia.
Al-Eqab, M., & Adel, D. (2013). The impact of IT sophistications on the perceived usefulness of accounting information characteristics among Jordanian listed companies. International Journal of Business and Social Science, 4(3), 145–155.
Apriada, K., & Suardikha, M. S. (2016). Pengaruh Struktur Kepemilikan Saham, Struktur Modal Dan Profitabilitas Pada Nilai Perusahaan. Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(2), 201–218.
Arianty, N. (2014). Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai. Jurnal Manajemen & Bisnis, 14(2), 1693–7619.
Arimbawa, K., & Dewi, A. (2013). Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Jimbaran Puri Bali. E-Jurnal Manajemen Universitas Udayana, 2(12), 1693–1710.
Ariyanto, D., Dewi, A. A., & Made Gilang Jhuniantara, I. (2020). Perceived learning assistance and perceived community building assistance: Study on e-learning system. Systematic Reviews in Pharmacy. https://doi.org/10.31838/srp.2020.12.53
Brahmasari, I. A., & Siregar, P. (2009). Pengaruh Budaya Organisai, Kepemimpinan Situasional dan Pola Komunikasi terhadap Disiplin Kerja dan kinerja karyawan pada PT. Central Proteinaprima Tbk. Jurnal Aplikasi Manajemen, 7(1), 238–250.
Candraningrat, I. R., Abundanti, N., Mujiati, N. W., Erlangga, R., & Jhuniantara, I. M. G. (2020). The role of financial technology on development of MSMEs. Accounting. https://doi.org/10.5267/j.ac.2020.9.014
Faitira, E., Joseph, M., Gutu, K. G., & Manuere. (2012). Evaluation of factors influencing adoption of accounting information system by small to medium enterprises in Chinhoyi. Interdisciplinary Journal of Contemporary Research In Business, 4(6), 1121–1146.
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, 11(February), 25–43. https://doi.org/10.4192/1577-8517-v11_2
Gupta, M. P., Kanungo, S., Kumar, R., & Sahu, G. P. (2007). A study of information technology effectiveness in select government organizations in India. Vikalpa, 32(2), 7–21. https://doi.org/10.1177/0256090920070202
Ivancevich, J. M. (2007). Perilaku dan Manajemen Organisasi. Erlangga.
Kelton, W. D., Sadowski, R. P., & Sturrock, D. T. (2007). Simulation, with Arena, Fourth Edition. McGraw-Hill.
Kouser, R., Awan, A., Gul-e-Rana, & Shahzad, F. A. (2011). Firm size, leverage and profitability: Overriding impact of Accounting Information System. Business & Management Review, 1(10), 58–64.
Kristiani, W. (2013). Analisis Pengaruh Efektivitas Teknologi Sistem Informasi Akuntansi Terhadap Kinerja Individual Pegawai Pt. Kim Eng Sekuritas Indonesia. Journal of Chemical Information and Modeling.
Kusumadmo, E. (2013). Manajemen Strategik Pengetahuan. Cahaya Atma Pustaka.
Larasdiputra, G. D., & Suryanawa, I. K. (2014). Penerapan Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat Sari Jaya Sedana Klungkung. Jurnal Akuntansi Universitas Udayana, 7(3), 791–805.
Marlinawati, N. M. A., & Suaryana, I. G. N. A. (2013). Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Kepercayaan Atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas pada Kinerja Karyawan Lembaga Perkreditan Desa di Kabupaten Badung. E-Jurnal Akuntansi, 2(2).
Mercika, N., & Jati, I. (2015). Kemudahan Penggunaan Sistem Sebagai Pemoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja. E-Jurnal Akuntansi.
Nwokeji, E. N. A. (2012). Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance. International Journal Of Scientific & Technology Research, 1(10).
Puja, G., & Suardikha, I. (2013). Keahlian Pemakai Komputer Dan Kenyamanan Fisik Dan Tingkat Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 5(2), 360–380.
Puji Astuti, N., & Dharmadiaksa, I. (2014). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan dan Kesesuaian Tugas dengan Teknologi Informasi pada Kinerja Karyawan. E-Jurnal Akuntansi.
Robbins, S. P., & Judge, T. . (2011). Perilaku Organisasi (12th ed.). Salemba Empat.
Saira, K., Zariyawati, M. A., & Annuar, M. N. (2010). Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises. International Business Research, 3(4), 33. https://doi.org/10.5539/ibr.v3n4p28
Shahzad, F., Superior, T., & Lahore, C. (2014). Impact of organizational culture on employees’ job performance: An empirical study of software houses in Pakistan. International Journal of Commerce and Management, 24(3), 219–227. https://doi.org/10.1108/IJCoMA-07-2012-0046
Soedjono. (2005). Pengaruh Budaya Organisasi Terhadap Kinerja Organisasi Dan Kepuasan Kerja Karyawan Pada Terminal Penumpang Umum Di Surabaya. Jurnal Manajemen Dan Wirausaha, 7(1), 22–47. https://doi.org/10.9744/jmk.7.1.pp.22-47
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Suartana, I. W. (2009). Arsitektur Pengelolaan Risiko pada LPD (Lembaga Perkreditan Desa). Udayana University Press.
Suratini, N. P. E. S., Sinarwati, N. K., & Atmadja, A. W. T. (2015). Penggunaan Teknologi Informasi Akuntansi terhadap Kinerja Individual Pada PT . Bank Pembangunan Daerah e-Journal S1 Ak Universitas Pendidikan Ganesha. E-Journal S1 Ak Universitas Pendidikan Ganesha.
Tanuwibowo, J. C., & Sutanto, E. M. (2014). Hubungan Budaya Organisasi dan Komitmen Organisasional pada Kinerja Karyawan. TRIKONOMIKA. https://doi.org/10.23969/trikonomika.v13i2.609
Tokic, M., Spanja, M., Tokic, I., & Blazevic, I. (2011). Functional Structure Of Entrepreneurial Accounting Information Systems. Annals of the Faculty of Engineering Hunedoara.
Wanjiku, N. A., & Lumwagi, N. (2014). Effect of Organisation Culture on Employee Performance in Non Govermental Organizations. International Journal of Scientific and Research Publications.
Yamit, Z. (2003). Manajemen Produksi dan Operasi. Ekosinia.
Published
2021-02-22
How to Cite
DWIPAYANA, I Gusti Ngurah Krisna; SUPUTRA, I Dewa Gede Dharma.
Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 2, p. 298-308, feb. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/63214>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i02.p03.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
