Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan
Abstract
In the current era of globalization, the financial sector, especially Rural Banks, is experiencing intense competition which causes companies to pay more attention to the performance of their employees. The research was conducted with the aim of finding out the effect of Accounting Information Systems, Internal Control Systems and Employee Satisfaction on the Performance of BPR Employees in Tabanan Regency. The research was conducted at the BPR in Tabanan Regency, namely 270 populations with employees as samples, namely those related to finance, 72 respondents. Data obtained through questionnaires and analyzed by multiple linear regression. The research gave the results that accounting information systems, internal control systems, and employee satisfaction have a positive and significant impact on employee performance in BPR Tabanan Regency.
Keywords: Accounting Information System; Internal Control System; Employee Satisfaction; Employee Performance
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References
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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.
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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.
Garry Surya Changgriawan. (2017). Pengaruh Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Di One Way Production. Agora Surabaya: Universitas Kristen Petra., 5(3).
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. https://doi.org/10.1080/23311975.2020.1717718 7(1).
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, 684–696. https://doi.org/10.6007/ijarbss/v7-i4/2840 7(4)
Manalu, G. S. M., & Yadnyana, I. K. (2021). Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kinerja Karyawan BPR Kabupaten Gianyar. E-Jurnal Akuntansi, 31(2), 309. https://doi.org/10.24843/eja.2021.v31.i02.p04
Mayasari, N. Z. 2016. “Factors Influencing Quality Management Information System: Indonesian Government.” Frontiers of Accounting and Finance 1.
Mirnasari, Putu Diah, and I Made Sadha Suardhika. 2018. “Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kinerja Karyawan.” E-Jurnal Akuntansi 23(1): 567–94.
Nabi, Md. Nurun. 2017. “Impact of Motivation on Employee Performances: A Case Study of Karmasangsthan Bank Limited, Bangladesh.” Arabian Journal of Business and ar A Management Review.
Napitupulu, Ilham Hidayat. 2020. “Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia.” journals.sagepub.com/home/gbr. DOI: 10.1177/0972150920919845.
Nurdiono, N., Farichah, F., & Surya, R. L. (2018). Impact of Accounting Information System (AIS) on supply chain management practices in Indonesian manufacturing sector. International Journal of Management and Business Research, 8(3), 154–167.
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, https://doi.org/10.5296/hrr.v2i1.13016 2(1): 48.
Paais, Maarje dan Pattiruhu, Jozef R. 2020. “Effect of Motivation, Leadership, and Organization Culture on Satisfaction and Employee Performance. Journal of Asian Finance, Economic and Bussines.” Journal of Asian Finance, Economic and Bussines. 7(8).
Published
2022-11-26
How to Cite
DEWI, Ni Luh Dela Yunita; KRESNANDRA, Anak Agung Ngurah Agung.
Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3378-3386, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83442>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p13.
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