Pengaruh Teknologi Informasi, Kemampuan Teknik Pengguna Terhadap Kinerja Sistem Informasi Akuntansi Pada PT. Varia Usaha Beton
DOI:
https://doi.org/10.61132/mars.v2i6.528Keywords:
User Technical Ability, Influence of Information Technology, Accounting Information SystemAbstract
The accounting information system is an evaluation of the application of the accounting information system used in a company to achieve the provision of accurate and effective accounting information in accordance with company objectives. The problem that occurs at PT Varia Usaha Beton is that the ups and downs of profit / loss are not optimal and fluctuate. This study aims to assess how information technology and user technical skills influence the performance of accounting information systems. This study uses descriptive statistical analysis and t-statistical tests, this study found that information technology has a significant and strong influence on the performance of accounting information systems with a path coefficient of 0.60 and p-value <0.1. In contrast, user technical ability shows an insignificant effect on the performance of accounting information systems with a path coefficient of 0.12 and a p-value of 0.23. Overall, information technology is proven to be a key factor in improving the performance of accounting information systems, while the influence of user technical skills requires further research. These results provide important implications for the management of PT Varia Usaha Beton to focus more on developing information technology to improve the performance of accounting information systems.
References
Bimantoro, A., Pramesti, W. A., Bakti, S. W., Samudra, M. A., & Amrozi, Y. (2021, June). Paradoks etika pemanfaatan teknologi informasi di era 5.0. Jurnal Teknologi Informasi, 7, 11. Retrieved from http://repository.uinsa.ac.id/id/eprint/2409
Dharmawan, J., & Ardianto, J. (2017). Pengaruh kemutakhiran teknologi, kemampuan teknik personal sistem informasi, program pelatihan pengguna dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi. Ultima Accounting (Jurnal Ilmu Akuntansi), 9, 19. https://doi.org/10.31937/akuntansi.v9i1.588
Fauzi, E., Sinatrya, M. V., Ramdhani, N. D., Ramadhan, R., & Safari, Z. M. (2022, October). Pengaruh kemajuan teknologi informasi terhadap perkembangan akuntansi. Jurnal Riset Pendidikan Ekonomi, 7, 9. https://doi.org/10.21067/jrpe.v7i2.6877
Hamta, F., & Putri, R. A. (2019). Kemampuan teknis individu dalam sistem informasi akuntansi mempengaruhi kinerja perorangan. Measurement Jurnal Akuntansi, 13, 8. Retrieved from https://www.journal.unrika.ac.id/index.php/measurement/article/view/2181
Hasibuan, M. P., Azmi, R., & Arjuna, D. B. (2023, March). Analisis pengukuran temperatur udara dengan metode observasi. Jurnal Garuda Pengabdian Kepada Masyarakat, 1, 8. Retrieved from https://journal.aira.or.id/index.php/gabdimas/article/view/582
Maryani, T. (2020, January). Pengaruh partisipasi pemakai sistem informasi, kemampuan pemakai sistem informasi, ukuran organisasi, program pelatihan dan pendidikan terhadap kinerja sistem informasi akuntansi. Prisma (Platform Riset Mahasiswa Akuntansi), 1, 11. Retrieved from https://ojs.stiesa.ac.id/index.php/prisma
Nasehudin, T. S., & Gozali, N. (2012). Metode penelitian kuantitatif. Bandung: Pustaka Setia. Retrieved from https://repository.telkomuniversity.ac.id/pustaka/17084/metode-
Nugroho, A. A., Astuti, D. P., & Kristianto, D. (2018). Pengaruh teknologi informasi, kemampuan teknik pemakai, dukungan manajemen puncak dan kompleksitas tugas terhadap kinerja sistem informasi akuntansi. Jurnal Akuntansi dan Sistem Teknologi Informasi Universitas Slamet Riyadi Surakarta, 14, 12. Retrieved from https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/2967
Prabowo, O. H., Merthayasa, A., & Saebah, N. (2023, July). Pemanfaatan teknologi informasi dan manajemen perubahan pada kegiatan bisnis di era globalisasi. SYNTAX IDEA, 5, 10. https://doi.org/10.46799/syntax-idea.v5i7.2522
Putri, P. A., & Endiana, I. (2020, January). Pengaruh sistem informasi akuntansi dan sistem. KRISNA (Kumpulan Riset Akuntansi), 11, 11. Retrieved from https://ejournal.warmadewa.ac.id/index.php/krisna
Sawitri, R., Nurzanah, E., Sari, S., Widita, C., Dahrul, A., Harlianty, R., ... & Imelda, V. (2023). Pelatihan penerapan sistem informasi akuntansi untuk meningkatkan motivasi usaha pada UMKM Dimsum. Journal of Community Engagement, 4, 6. https://doi.org/10.47679/ib.2023442
Shintia, I., & Riduwan, A. (2021, June). Pengaruh sistem informasi akuntansi, motivasi kerja dan pemanfaatan teknologi informasi terhadap kinerja karyawan. Jurnal Ilmu dan Riset Akuntansi, 10, 17. Retrieved from https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3830
Solimun, Fernande, A. A., & Nurjannah. (2017). Metode statistika multivariat pemodelan persamaan struktural (SEM) pendekatan WarpPLS (2nd ed.). Malang: Universitas Brawijaya Press. Retrieved from https://books.google.co.id/books?id=GrRVDwAAQBAJ&dq=Solimun,+Fernandes,+A.+R.,+%26+Nurjannah.+(2017).+Metode+Statistika+Multivariat+Pemodelan+Persamaan+Struktural+(SEM)+Pendekatan+WarpPLS.+Universitas&lr=&hl=id&source=gbs_navlinks_s
Sugiyono, F. X. (2017). Neraca pembayaran konsep metodologi, dan penerapan (Vol. 4). Jakarta: Pusat Pendidikan Dan Studi Kebanksentralan (PPSK) Bank Indonesia. Retrieved from https://books.google.co.id/books?lr=&hl=id&id=6qLWDgAAQBAJ&dq=sugiyono+metodologi&q=
Trisnayanti, N. P., Putra, I. M., & Ernawatiningsih, N. L. (2021, October). Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada lembaga perkreditan desa (LPD) di Kecamatan Abiansemal. KARMA (Karya Riset Mahasiswa Akuntansi), 1, 11. Retrieved from https://e-journal.unmas.ac.id/index.php/karma/article/view/3769
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Mars : Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.