Efektivitas Sistem Informasi Akuntansi, Kemampuan Teknis Pengguna, dan Penggunaan Teknologi Informasi pada Kinerja Karyawan
Abstract
The aim of this research is to empirically prove the influence of the effectiveness of accounting information systems, users' technical abilities and the use of information technology on employee performance. This research was conducted at 16 KSU units in Susut District. The population in this study was 74 people, with the sample determination method using purposive sampling so that a sample of 52 samples was obtained. Data collection was carried out using interview methods, questionnaires with a 5-point Likert Scale, and observation using data analysis techniques, namely multiple linear regression analysis with the help of SPSS version 25 software. The results of this research show that the effectiveness of the accounting information system, the user's technical abilities and the use of information technology have an influence positive and significant on employee performance.
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References
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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
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Muda, I. (2017). User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System. Management Dynamics in the Knowledge Economy, 5(2), 307–326. https://doi.org/10.25019/mdke/5.2.08
Pawitri, N. M. S., & Yenni Latrini, M. (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
Putra, I. K. A. M., & Putra, I. M. P. D. (2016). Pengaruh Efektivitas Penggunaan, Kepercayaan, Keahlian Pengguna, Dan Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 17(2), 2302–8556. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/23170
Rachmawati, R., Lestari, D., Putri, P., & Rohmaniyah. (2022). The Effect of Accounting Information Systems Application on Employee Kinerjance with Employee Integrity as a Moderating Variable: Evidence from Indonesia. International Journal of Multicultural and Multireligious Understanding, 9(4), 102–109. https://doi.org/10.18415/ijmmu.v9i4.3678
Sugiyono. (2018). Metodologi Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Bandung: Alfabeta.
Sutra, M. A. A., & Prabawa, D. K. G. (2020). Pengaruh Efektivitas, Penggunaan dan Kesesuaian Tugas Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Koperasi Di Desa Panjer. TIERS Information Technology Journal, 1(1), 19–24.
Udayana, D. S., & Juliarsa, G. (2022). Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Penggunaan Teknologi Informasi pada Kinerja Pegawai. E-Jurnal Akuntansi, 32(1), 3568. https://doi.org/10.24843/eja.2022.v32.i01.p19
Widiantari, N. P., & Sari Widhiyani, N. L. (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
Wijaya, I. G. N.S, Ayu Pratami, N. W. C., Yudiastra, P. P., & Yudi Arista, M. (2019). The Impact between the Use of Information Technology, User Ability on User Motivation and Employee Kinerjance in the Koperasi Kuta Mimba. 2019 1st International Conference on Cybernetics and Intelligent System, ICORIS 2019, 23–28. https://doi.org/10.1109/ICORIS.2019.8874894
Yualina, Riastuti P. & Suhana. (2012). Efektivitas Motivasi Kerja Dalam Meningkatkan Kinerja Pegawai. Buletin Pengelolaan Reaktor Nuklir, 9 (2), h: 57 – 65.
Ardiwinata, I. G. N., & Sujana, I. K. (2019). Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 1867. https://doi.org/10.24843/eja.2019.v27.i03.p09
Astuti, N. M. M. P., & Dharmadiaksa, I. B. (2014). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan dan Kesesuaian Tugas pada Kinerja Karyawan. E- Jurnal Akuntansi Universitas Udayana, 9(2), 373–384
Bagus, I., Manuaba, G., & Ketut Yadnyana, I. (2021). Effect of Accounting Information System Effectiveness, User Technique Ability and Utilization of Information Technology on Employee Kinerjance of BPD Bali Branch Office, South Bali Region. In American Journal of Humanities and Social Sciences Research, 5(4). www.ajhssr.com
Chintia Dewi, N. P. M., 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
Damayanti Putri, K. T., & Sari Widhiyani, N. L. (2021). The Effect of Personal Capability, Organizational Size And Leadership Style On Employee Kinerjance. International Journal of Economics and Management Studies, 8(8), 23–28. https://doi.org/10.14445/23939125/ijems-v8i8p104
Devi, N. M. K., & Dharmadiaksa, I. B. (2021). Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai. E-Jurnal Akuntansi, 31(6), 1438. https://doi.org/10.24843/eja.2021.v31.i06.p07
Dewantari, N. M. F., & Putra, I. M. P. D. (2019). Pengaruh Efektivitas Penerapan SIA, Penggunaan 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
Dhiana Shinta, I. (2020). Kinerja Individual Dengan Kemampuan Teknik Personal. In Platform Riset Mahasiswa Akuntansi, 1 (3), 55-63. https://ojs.stiesa.ac.id/index.php/prisma
Dwipayana, I. G. N. K., & Suputra, I. D. G. D. (2021). Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang. E-Jurnal Akuntansi, 31(2), 298. https://doi.org/10.24843/eja.2021.v31.i02.p03
Dwirandra, A. A. N. B., & Astika, I. B. P. (2020). Impact of Environmental Uncertainty, Trust and Information Technology on User Behavior of Accounting Information Systems. Journal of Asian Finance, Economics and Business, 7(12), 1215–1224. https://doi.org/10.13106/Jafeb.2020.Vol7.No12.1215
Fatmawati, A. P. (2020). Effect Of Implementing Information Systems Accounting And Conformity Of Tasks-Technology On Employee Kinerjance (Study At Bpjs Employment Bandung). In Journal of Economic Empowerment Strategy (JEES), 3(1).
Hama, A., & Qurochman, A. N. (2022). Accounting Information Systems, Information Technology, and Task-Technology Suitability on Employee Kinerjance. International Conference on Business & Social Sciences (ICOBUSS,. 2746-5667
Huy, P. Q., & Phuc, V. K. (2020). The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable kinerjance in public sector. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1717718
Kadek, N., Therisyantari, R., Ngurah, G., & Suaryana, A. (2022). Penggunaan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan. https://doi.org/10,24843/EJA.2022.v32.i04.p05
Krisna Dewi, N. P., & Wiratmaja, I. D. N. (2020). Pengaruh Keterlibatan, Kemampuan Teknis, dan Pelatihan Kerja Pemakai pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 30(4), 979. https://doi.org/10.24843/eja.2020.v30.i04.p15
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
Meiryani, Lindawati, A. S. L., & Fauziah, S. (2019). Information technology and accounting information systems on employee kinerjance. International Journal of Engineering and Advanced Technology, 9(1), 2925–2931. https://doi.org/10.35940/ijeat.A1249.109119
Muda, I. (2017). User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System. Management Dynamics in the Knowledge Economy, 5(2), 307–326. https://doi.org/10.25019/mdke/5.2.08
Pawitri, N. M. S., & Yenni Latrini, M. (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
Putra, I. K. A. M., & Putra, I. M. P. D. (2016). Pengaruh Efektivitas Penggunaan, Kepercayaan, Keahlian Pengguna, Dan Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 17(2), 2302–8556. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/23170
Rachmawati, R., Lestari, D., Putri, P., & Rohmaniyah. (2022). The Effect of Accounting Information Systems Application on Employee Kinerjance with Employee Integrity as a Moderating Variable: Evidence from Indonesia. International Journal of Multicultural and Multireligious Understanding, 9(4), 102–109. https://doi.org/10.18415/ijmmu.v9i4.3678
Sugiyono. (2018). Metodologi Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Bandung: Alfabeta.
Sutra, M. A. A., & Prabawa, D. K. G. (2020). Pengaruh Efektivitas, Penggunaan dan Kesesuaian Tugas Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Koperasi Di Desa Panjer. TIERS Information Technology Journal, 1(1), 19–24.
Udayana, D. S., & Juliarsa, G. (2022). Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Penggunaan Teknologi Informasi pada Kinerja Pegawai. E-Jurnal Akuntansi, 32(1), 3568. https://doi.org/10.24843/eja.2022.v32.i01.p19
Widiantari, N. P., & Sari Widhiyani, N. L. (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
Wijaya, I. G. N.S, Ayu Pratami, N. W. C., Yudiastra, P. P., & Yudi Arista, M. (2019). The Impact between the Use of Information Technology, User Ability on User Motivation and Employee Kinerjance in the Koperasi Kuta Mimba. 2019 1st International Conference on Cybernetics and Intelligent System, ICORIS 2019, 23–28. https://doi.org/10.1109/ICORIS.2019.8874894
Yualina, Riastuti P. & Suhana. (2012). Efektivitas Motivasi Kerja Dalam Meningkatkan Kinerja Pegawai. Buletin Pengelolaan Reaktor Nuklir, 9 (2), h: 57 – 65.
Published
2024-02-23
How to Cite
LISTIANI, Ni Kadek; YADNYANA, I Ketut.
Efektivitas Sistem Informasi Akuntansi, Kemampuan Teknis Pengguna, dan Penggunaan Teknologi Informasi pada Kinerja Karyawan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99156>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p15.
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