Sistem Informasi Akuntansi dan Internal Control terhadap Efektivitas Kinerja Karyawan Dimoderasi oleh Penerapan Software Akuntansi

The purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information systems as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information systems; 5) organizational culture positively and significantly affects accounting information systems; 6) indirectly internal control through accounting information systems has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance.

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.

Procurement of an Accounting Information System in a company is a common thing nowadays, especially for companies that have more than dozens of transactions per day. With the Accounting Information System, employees are not only facilitated but also supervised in their input to minimize the occurrence of excessive and fatal errors. To minimize this, internal control is also needed. Apart from minimizing the occurrence of errors, internal control also functions as a determinant of whether or not a company can survive and be sustainable. The effectiveness of employee performance depends on the existing Accounting Information System and Internal Control. Therefore, this research was conducted to find out how much influence the Accounting Information System and Internal Control has on the Effectiveness of Employee Performance at Puri Saron Grup. This research uses data collection techniques through questionnaires distributed via Google Form, with the target population being Puri Saron Grup employees, and taking a sample of 32 people. The data analysis techniques used in this research are descriptive analysis, research instrument testing, classical assumption testing, and multiple linear analysis. Based on the results of the analysis, it was found that partially or simultaneously there is a positive and significant influence between the Accounting Information System and Internal Control on the Effectiveness of Employee Performance.

The research was conducted on MSMEs located in the district of Subang. The purpose of this research is to find out the influence of accounting information system implementation and internal control on the performance of employees.
 The method of research is quantitative method. The sample collection technique is conducted by performing non probability sampling and Purposive sampling technique approach based on certain criteria set by the researchers using a questionnaire as a data collection tool. As for which a sample of this study were 100 respondents. Data were analyzed using multiple linear regression analysis by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows. The questionnaire was tested for validity and reliability test. In this study using a classic assumption test including normality test, multicoloniarity test, heteroskodastisitas test. As for testing the hypothesis in this study using a test determination coefficient, F test and t test.
 The results of the study with multiple regression indicate that (1) the accounting information system positive and significant impact on the performance of employees, (2) internal control of positive and significant effect on the performance of employees, (3) accounting information systems and internal control, simultaneously positive and significant impact on the performance of employees. The determination coefficient analysis (R²) is 0.566 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 56,6% and the remaining is 44,4% is explained by other variables which are used in this research.

The Influence of Internal Control and Compensation on Employee Performance at CV. Arjuna Persada Gemilang South Tangerang. Under the Guidance of Dr. Muhammad Ramdhan, MM and Dr. Ir. H. Rachman Upe, MM. The purpose of this research is to determine (1) the effect of internal recognition on employee performance at CV Arjuna Persada Gemilang partially, (2) the effect of compensation on employee performance at CV Arjuna Persada Gemilang partially (3) the effect of internal recognition and compensation on employee performance at CV Arjuna Persada Gemilang. The research method used is a quantitative research method. In this research, the samples taken were all CV employees. Arjuna Persada Gemilang, numbering 50 people. The sampling technique uses a sample method using a saturated sample method. The research results show that (1) Internal Control has a significant influence on Employee Performance at CV. Arjuna Persada Gemilang South Tangerang, (2) Compensation has a significant influence on employee performance at CV. Arjuna Persada Gemilang South Tangerang, (3) Internal Control and Compensation have a significant influence on Employee Performance at CV. Arjuna Persada Gemilang South Tangerang.

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance

Moreover, the city of Batam is strategically located near two national borders, namely Singapore and Malaysia,this is a big opportunity in the tourism sector, especially in the world of hotels. This research aims to analyzewhether the work environment has an influence on the effectiveness of employee performance, especially inthe front office environment at the Pacific Palace Hotel Batam. The research method used is a quantitativeapproach with simple regression analysis techniques to assess the relationship between 2 variables, workenvironment variables (as independent variables) and employee performance (as dependent variables). Dataprocessing uses simple regression analysis which includes normality test, T test and F test, and R2 test usingSPSS statistical software. The results are valid. In the hypothesis test results, H1 is accepted, this can also beseen from the significance results in tcount which has a result of 0.01. Overall the research results show thatthe hopethesis test on the work environment as a variable (X) has a positive effect on employee performanceas a variable (Y) both partially and simultaneous. The result of the regression equation is Y = 21.098 + 0.752X.The coefficient of determination (R2) results were 74.6%, which means employee performance beinginfluenced by other variables outside of this research test. Therefore, it is important for hotel management toprioritize improving working environment conditions, including employee training and development, so thatmaintaining employee welfare through the work environment can improve employee performance resultswhich ultimately can maintain competitiveness in the competitive hospitality industry.

This research aims to determine the effect of compensation (X1) and motivation (X2) together on employee performance (Y), the effect of motivation (X2) on (Y) employee performance and the effect of compensation (X1) on employee performance (Y). The type of research carried out was a quantitative research method by distributing and collecting questionnaires about employee compensation, motivation and performance to 58 respondents. The analysis technique carried out is using Validity Test, Reliability Test, Classical Assumption Test, Regression Analysis, Correlation Coefficient Analysis, Determination Coefficient Analysis and Hypothesis Testing. The research results show that providing compensation has a positive and significant effect on employee performance at Gunung Agung Senayan City Mall. This is proven by the value obtained for the regression equation Y = 8.463 + 0.668X1. Hypothesis test results were also obtained for the Compensation variable (X1) on Employee Performance (Y) of 0.000 < 0.05 or a calculated t value of 5.736 > t table 2.003. Motivation has a positive and significant effect on employee performance at Gunung Agung Senayan City Mall). This is proven by the value obtained for the regression equation Y = 9.822 + 0.610X2. Hypothesis test results were also obtained for the Motivation variable (X2) on Employee Performance (Y) of 0.000 < 0.05 or a calculated t value of 5.063 > t table 2.003. And providing compensation and motivation together have a positive and significant effect on employee performance at Gunung Agung Senayan City Mall. This is proven by the value obtained for the regression equation Y = 3.500 + 0.489X1 + 0.389X2, for the influence of the compensation variable (X1) and the motivation variable (X2) on the employee performance variable (Y) is 0.000 < 0.05.

This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Integrated Services Agency, Department of Spatial Planning and Infrastructure, and Administrative and Financial Assistant in the financial section, as well as those with decision-making authority like department heads and sub-section heads, were included in the purposive sample that was chosen using this sampling technique. Fifty respondents from these agencies were given questionnaires as part of the data collection process. Using SPSS 23.0 for Windows, multiple linear regression analysis is used in this study. The study's findings show that internal control makes up 47.2% of the total contribution to the quality of local government financial reports, which is positive and significant. Implementing accounting information systems makes up 23.6% of the total contribution and positively and significantly affects the quality of local government financial reports. Additionally, accounting information systems and internal control simultaneously impact 55.3% and 44.7%, respectively, on the caliber of local government financial reports.

This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance. (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance.