Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai

Authors

  • Sri Mulyani Lubis UIN Imam Bonjol Padang, Indonesia
  • Sandra Ayu UIN Imam Bonjol Padang, Indonesia
  • Wel Hendra UIN Imam Bonjol Padang, Indonesia

DOI:

https://doi.org/10.29240/disclosure.v2i2.5547

Keywords:

Accounting Information System, Management Control System, Employee Performance

Abstract

Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the performance of the Kotanopan sub-district employees. This research is a type of quantitative research with primary data sources obtained by distributing questionnaires to 30 employees. Multiple linear regression was used to analyze the data. The results showed that the accounting information system had no significant effect on the performance of the Kotanopan sub-district employees and the management control system significantly affected the performance of the Kotanopan sub-district employees. This means that the better the management control system in the company, organization, or agency, the more employee performance will also increase.

Downloads

Download data is not yet available.

References

Akbar, S. 2018. Analisis Faktor-faktor yang Mempengaruhi Kinerja Karyawan. Jurnal Akuntansi, Volume 3, Nomor 2.

Anggraini, O. 2018. Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Pegawai Kantor Kecamatan Tegalsari Kota Surabaya. Jurnal Ilmu dan Riset Akuntansi. Volume 1, Nomor 9,

Azizi, N. 2009. Perspektif Teori Kontingensi..Jurnal Kemanusiaan, Volume 4, hal 72.

Fahlevi, P. dan Dewi, A.O.P. 2019. Analisa Aplikasi Ijateng Menggunakan Teori Technology Acceptance Model (TAM). Jurnal Ilmu Perpustakaan, Volume 8, Nomor 2( 9April 2019),

Hutapea, R. dan Malau, H. 2022. Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan pada GMAHK Konfrensi Jawa Kawasan Timur. Jurnal Ilmiah Indonesia, Volume 1, Nomor 2,

Khoirunnisa, O. 2021. Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, Motivasi Kerja dan Kepemimpinan Terhadap Kinerja Pegawai Kantor Pelayanan Perbendaharaan Negara (KPPN) Blitar,

Mulyadi. 2007. Sistem Perencanaan dan Pengendalian Manajemen. Salemba Empat. Jakarta.

Mulyadi. 2016. Sistem Akuntansi. Salemba Empat. Jakarta.

Nandasari, D.A. dan Ramlah, S. 2019. Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. Jurnal Akuntansi, Volume 4, Nomor 1,

Nirmalasari, A. dan Yusnita, A.E. 2018. Rancang Bangun Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Kantor Camat Pontianak Timur. Jurnal Informatika, Volume 6, Nomor 2,

Pamela, R.A. 2018. Pengaruh Penerapan Sistem Pengendalian Manajemen dan Rekrutmen Terhadap Kinerja Karyawan PT. Fast Food Indonesia, Tbk. (KFC). Jurnal Manajemen,

Prima, A.P. 2018. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Bagian Akuntansi Sebagai Pengguna ERP pada PT. Pola Petro Development. Jurnal Akuntansi Keuangan dan Bisnis, Volume 11, Nomor 1,

Putri, P.A.Y. dan Endiana, I.D.M. 2020. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan. Jurnal Akuntansi, Nomor 2, Volume 11,

Rizky, R. 2012. Pengaruh Kecerdasan Emosional Terhadap Kinerja Karyawan pada kantor Kementerian Agama Kabupaten Karawang, Jurnal Manajemen, Volume 10, Nomor 1,

Rofisa, C.N. 2013. Pengaruh Penerapan Sistem Pengendalian Manajemen Pusat Biaya Terhadap Kinerja Manajerial. Jurnal Akuntansi.

Sidik, M. 2014. Pengaruh Partisipasi Pengguna Terhadap Sistem Informasi Akuntansi dan Implikasinya pada Kualitas Informasi Akuntansi. Jurnal Ekonomi (Agustus 2014),

Siswati, N. 2017. Pengaruh Sistem Pengendalian Manajemen Sektor Publik dan Akuntabilitas terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Tesis. Universitas 17 Agustus 1945 Surabaya Repository.

Sopian, D. dan Suwartika, W. 2019. Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan. Jurnal Sains Manajemen dan Akuntansi, Volume 11, Nomor 2,

Suartana, I Wayan. 2010. Akuntansi Keperilakuan Teori dan Implementasi. Andi. Yogyakarta.

Suhud, S.P. dan Rohman, A. 2015. Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu Pegawai Dstro di Kota Bandung. Jurnal Akuntansi, Volume 4, Nomor 3,

Suwondo, D.I. dan Sutanto, E.M. 2015. Hubungan Lingkungan Kerja, Disiplin Kerja dan Kinerja Karyawan. Jurnal Manajemen dan Kewirausahaan, Volume 17, Nomor 2,

Talumewo, W. E., Nangoi, G., & Tirayoh, V. 2018. Analisis Atas Penerapan Sistem Pengendalian Manajemen Pemberian Kredit Pada PT. Suzuki Finance Indonesia Cabang Manado. Going Concern: Jurnal Riset Akuntansi, Vol. 13, Nomor 2, hal 610-619.

Downloads

Published

2022-11-20

How to Cite

Lubis, S. M., Ayu, S., & Hendra, W. (2022). Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai. Disclosure: Journal of Accounting and Finance, 2(2), 126–141. https://doi.org/10.29240/disclosure.v2i2.5547

Issue

Vol. 2 No. 2 (2022)

Section

Articles

Citation Check

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).