scholarly journals Information Technology and Accounting Information Systems on Employee Performance

This study aims to examine the use of information technology and the effectiveness of accounting information systems on employee performance. The object of this research is the Ministry of Trade of the Republic of Indonesia. The population in this study was 50 employees in 3 units of the ministry of trade, namely the General Bureau unit, the Directorate of Export and Import Facilitation units and the Directorate of Agricultural and Forestry Product Exports. The sample of this research is 3 units in the Ministry of Trade. The sampling technique used in the study was purposive sampling method. The results of this study indicate that (1) the use of information technology has an effect on employee performance, (2) the effectiveness of accounting information systems has no effect on employee performance.

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program


2019 ◽  
pp. 2376
Author(s):  
Chandrika Hutami Prariadena ◽  
I Made Pande Dwiana Putra

This study aims to determine the effect of the effectiveness of accounting information systems on employees’ performance with incentives and work motivation as moderators in Denpasar LPD. The population of this study was employees at the 35 LPDs in Denpasar. The sample was determined by using a purposive sampling method with a total sample of 99 people. The methods of data collection were done by using questionnaire method and simple linear regression data analysis techniques and moderation regression analysis. Based on the results of the analysis found that the effectiveness of accounting information systems have positive effects on employees’ performance such as incentives weaken the effectiveness of accounting information systems on employee performance and work motivation reinforces the effectiveness of accounting information systems on employee performance in Denpasar LPD. Keywords : Effectiveness of accounting information systems, incentives, work motivation employee performance


2017 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Aulia Rahman ◽  
Abdurrahman Kasdi

<p><em>This study aimed to examine the effect of education managers, company lifespan, scale effort, sharia accounting training on the use of accounting information systems at BMT in ex-Pati residency. This was field research with survey through questionnaires. Samples of this study were the manager of BMT both headquarters and branch offices which actively operate in ex-Pati residency totaling 114 respondents using purposive sampling method. The results showed that managers education influences the use of accounting information systems based on the coeffecience of total effect 0.12. The company lifespan influences the use of accounting information systems based on the coefficience of  total effect 0.19. The business scale influences the use of accounting information systems based on the coefficience of  total effect 0.20. And sharia accounting training affects the use of accounting information systems based on the coefficience of total effect 0.35.</em></p><p><br /><strong></strong></p>


2021 ◽  
Vol 31 (6) ◽  
pp. 1438
Author(s):  
Ni Made Kusuma Devi ◽  
Ida Bagus Dharmadiaksa

This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance. Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.


2020 ◽  
Vol 32 (02) ◽  
pp. 101-115
Author(s):  
Tiyas Yuli Astutik ◽  
Shandy Marsono

Abstract The aim to be achieved from this study is to provide empirical evidence that the effect of the effectiveness of accounting information systems, the use of accounting information systems, accounting information system trust significantly influence employees at PT. Delta DuniaTekstil II. The population in this study were all employees of the administrative staff produced by PT. Delta DuniaTekstil II. The sample of this study was 30 employees of the administration of the production of CD units. The sampling technique used was purposive sampling. The analysis technique consists of classic assumption tests, multiple linear regression analysis, t test, F test, and R. Questionnaires in the Test using Validity Test and Variable Test obtain valid and reliable results. The results of hypothesis testing indicate that the effectiveness of the SIA variable has a positive and significant effect on employee performance variables. The variable utilization of SIA has a positive and significant effect on employee performance variables. The SIA trust variable has a positive and significant effect on employee performance variables. Normality test results show that the assumption of normality, multicollinearity test does not have multicollinearity, heteroscedasticity test there are no variables that occur heteroscedasticity and autocorrelation test does not occur symptoms of autocorrelation. The adjusted R2 value of 82.5% means that the variability of employee performance can be explained by the variable effectiveness of the application of SIA, the use of SIA and the trustworthiness of the SIA while the remaining 17.5% is influenced by other factors outside the variables studied.


2016 ◽  
Vol 8 (2) ◽  
pp. 46-65
Author(s):  
Renaldy Lukiman ◽  
JB Widodo Lestarianto

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees. Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.


Author(s):  
Ni Kd. Sioaji YAMAWATI ◽  
I Gusti Ayu Ratih Permata DEWI

This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.


2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Hari Purnama

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.


2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.


2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.


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