Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kinerja Karyawan pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Barat The Effect of the Implementation of Accounting Information Systems and Internal Control Systems on Employee Performance at the Regional Financial and Asset Management Agency of West Sumatra Province

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Page Numbers: 1346-1359
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Published: May 20, 2025
Digital Object Identifier: 10.58578/arzusin.v5i3.5855
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Authors:
Dewi Zulvia1, Riva Sababalat2
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Dewi Zulvia
Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan, dan Pembangunan
Riva Sababalat
Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan, dan Pembangunan

Abstract

Employee performance in public sector organizations is strongly influenced by the effectiveness of accounting information systems and internal control systems. However, there remains a gap in understanding the simultaneous contribution of these two systems to employee performance in local government institutions. This study aims to analyze the impact of accounting information system implementation and internal control systems on employee performance at the Regional Financial and Asset Management Agency of West Sumatra Province. A quantitative approach was used, employing a survey method with questionnaires distributed to employees selected through convenience sampling. The research instruments were tested for validity and reliability before being analyzed using multiple linear regression with the help of SPSS software. The results show that the accounting information system has a positive and significant effect on employee performance, indicating that an efficient system can improve productivity and work accuracy. Conversely, the internal control system shows a negative but significant effect on employee performance, suggesting that overly bureaucratic implementation can reduce flexibility and hinder work initiative. The conclusion of this study highlights the importance of optimizing accounting information systems to support work efficiency and the need to evaluate the design and application of internal control systems to ensure they align with the goal of enhancing employee performance in public organizations.

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Article Details

How to Cite
Zulvia, D., & Sababalat, R. (2025). Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kinerja Karyawan pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Barat. ARZUSIN, 5(3), 1346-1359. https://doi.org/10.58578/arzusin.v5i3.5855

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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

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