Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa
Abstract
Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory.
Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.
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References
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Rahmawati, D. (2008). Analisis Faktor Faktor yang Berpengaruh Terhadap Pemanfaatan Teknologi Informasi. Jurnal Ekonomi Dan Pendidikan, 5(1), 107–118. https://doi.org/10.21831/jep.v5i1.606
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Widiantari, N. P., & Widhiyani, N. L. S. (2019). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas dan Kenyamanan Fisik Pada Kinerja Karyawan LPD. E-Jurnal Akuntansi, 29(1), 258. https://doi.org/10.24843/eja.2019.v29.i01.p17
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.
Al-Waeli, A. J., Hanoon, R., geeb, H., & hairidan, H. (2020). Impact of Accounting Information System on Financial Performance with the Moderating Role of Internal Control in Iraqi Industrial Companies: An Analytical Study. Journal of Advanced Research in Dynamical and Control Systems, 12(8), 246–261. https://doi.org/10.5373/jardcs/v12i8/20202471
AL-ZOUBI, A. M. (2017). The Extent of Electronic Accounting Information Systemsâ Ability to Provide Quantitative Indicators of Financial Performance in both Public and Private Universities in Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(3). https://doi.org/10.6007/ijarafms/v7-i3/3178
Apriliana, I. N. D. R., & Utama, I. M. K. (2013). Pengaruh Rasio Camel Dan Pengungkapan Sukarela Pada Tingkat Kepercayaan Nasabah Lpd Di Kabupaten Klungkung. E-Jurnal Akuntansi, 3(3), 179–197.
Ariputra, I. W. K., & Suaryana, I. G. N. A. (2018). Budaya Organisasi Memoderasi Pengaruh Efektivitas Penerapan Sia dan Kesesuaian Tugas Dengan TI Terhadap Kinerja Karyawan. E-Jurnal Akuntansi, 2018(1), 216–244. https://doi.org/10.24843/EJA.2018.v22.i01.p09
Astuti, N. M. M. P., & Dharmadiaksa, I. (2014). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan dan Kesesuaian Tugas dengan Teknologi Informasi pada Kinerja Karyawan. E-Jurnal Akuntansi, 9(2), 373–384.
Beg, K. (2018). Impact of Accounting Information System on the Financial Performance of Selected FMCG Companies. Asian Journal of Applied Science and Technology (AJAST), 2(3), 8–17. www.ajast.net
Chau, P. Y. K., & Hu, P. J. (2002). Examining a Model of Information Technology Acceptance by Individual Professionals: An Exploratory Study. Journal of Management Information Systems, 18(4), 191–229. http://www.jstor.org/stable/40398548
Darsono, L. I. (2005). Examining Information Technology Acceptance by Individual Professionals. Gadjah Mada International Journal of Business, 7(2), 155. https://doi.org/10.22146/gamaijb.5576
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), 166–174. https://doi.org/10.5430/ijba.v2n4p166
Dewantari, N. M. F. A., & Putra, I. M. P. D. (2019). Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan. E-Jurnal Akuntansi, 27, 644. https://doi.org/10.24843/eja.2019.v27.i01.p24
Dewi, N. L. A. A., & Dharmadiaksa, I. B. (2017). Pengaruh Efektivitas Sia, Pemanfaatan Ti Dan Kemampuan Teknis Pemakai Sia Terhadap Kinerja Individu. E-Jurnal Akuntansi, 18(1), 386–414.
Dewi, N. P. M. C., Dewi, A. A., & Kresnandra, A. A. N. A. (2020). Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa. E-Jurnal Akuntansi, 30(7), 1633. https://doi.org/10.24843/eja.2020.v30.i07.p02
Engetou, E. (2017). The impact of training and development on organizational performance. Case study: National Financial Credit Bank Kumba. Centria University of Applied Sciencesi n Partial Fulfillment of the Requirements for the Award of Master of Business Management, May, 23.
Esmeray, A. (2016). International Review of Management and Marketing The Impact of Accounting Information Systems on Firm PerfMndzebele, N. (2012). The usage of Accounting Information Systems for Effective Internal Controls in the Hotels. International Journal of Advanced Co. International Review of Management and Marketing, 6(2), 233–236.
Fatmayoni, I. G. A. A. I., & Yadnyana, I. K. (2017). Pengaruh Efektivitas Sia Dan Penggunaan Teknologi Informasi Pada Kinerja Individual Dengan Insentif Karyawan Sebagai Pemoderasi. E-Jurnal Akuntansi, 19(3), 2175–2204.
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(January), 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
Marlinawati, N. M. A., & Suaryana, I. G. . 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), 388–401.
Nabizadeh, S. M., & Omrani, S. A. (2014). Effective Factors on Accounting Information System Alignment ; a Step towards Organizational Performance. International Journal of Scientific and Research Publications, 4(9), 1–5.
Oliveira, T., Faria, M., Thomas, M. A., & Popovič, A. (2014). Extending the understanding of mobile banking adoption: When UTAUT meets TTF and ITM. International Journal of Information Management, 34(5), 689–703. https://doi.org/10.1016/j.ijinfomgt.2014.06.004
Pawitri, N. M. S., & Latrini, M. Y. (2019). Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar. E-Jurnal Akuntansi, 27(3), 2100. https://doi.org/10.24843/eja.2019.v27.i03.p17
Putrawan, N. A., Putri, I. G. A. M. A. D., & Ariyanto, D. (2017). Analisis Efektivitas Sistem Informasi Manajemen Daerah (SIMDA) Pemerintah Kabupaten Gianyar. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4(6), 1639–1672.
Rahmawati, D. (2008). Analisis Faktor Faktor yang Berpengaruh Terhadap Pemanfaatan Teknologi Informasi. Jurnal Ekonomi Dan Pendidikan, 5(1), 107–118. https://doi.org/10.21831/jep.v5i1.606
Sajady, H., Dastgir, M., & H. Hashem Nejad, M. S. (2008). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management, 6(2), 49–59.
Sridarmaningrum, L. G., & Widhiyani, N. L. S. (2018). Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, Kenyamanan Fisik dan Lingkungan Kerja pada Kinerja Karyawan. E-Jurnal Akuntansi, 23, 1955. https://doi.org/10.24843/eja.2018.v23.i03.p13
Sutra, M. A. A., & Prabawa, D. K. G. (2020). Pengaruh Efektivitas, Pemanfaatan dan Kesesuaian Tugas Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Koperasi Di Desa Panjer. TIERS Information Technology Journal, 1(1), 19–24.
Thao, T. L. T., & Hwang, C. J. (2015). Factors Affecting Employee Performance – Evidence From Petrovietnam Engineering. Journal of Management Research, 21(3), 21–33.
Veriana, P. A. A., & Budiartha, I. K. (2016). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Budaya Organisasi Dan Kesesuaian Tugas Pada Kinerja Karyawan. E-Jurnal Akuntansi, 17(3), 2225–2252.
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(2), 1301–1327. https://doi.org/10.24843/eja.2018.v24.i02.p18
Widiantari, N. P., & Widhiyani, N. L. S. (2019). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Kesesuaian Tugas dan Kenyamanan Fisik Pada Kinerja Karyawan LPD. E-Jurnal Akuntansi, 29(1), 258. https://doi.org/10.24843/eja.2019.v29.i01.p17
Published
2022-09-26
How to Cite
ANTARI, Ni Wayan Meli; UTAMA, I Made Karya.
Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2774-2786, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83321>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p11.
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