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Accounting Information System Quality and Islamic Work Ethic as Determinants of Financial Employee Performance: Evidence from SAKTI Implementation at a State Islamic University Novri Rahmat; Sandra Ayu; Rahmatika; Novia Citra Dewi
BAITUL MAAL : Journal of Sharia Economics Vol. 3 No. 1 (2026): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v3i1.238

Abstract

The digital transformation of government financial management makes the quality of information systems a critical prerequisite for the accuracy, speed, and accountability of employees’ work. However, in religious-based public institutions, performance is determined not only by technological capacity but also by ethical orientations that shape discipline, trustworthiness, and work responsibility. This study analyzes the influence of the quality of the accounting information system and the Islamic work ethic on the performance of financial staff at Imam Bonjol State Islamic University, Padang. The study employs an explanatory quantitative design using a census approach involving all 35 financial staff members. Data were collected via a questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3.0. The results show that the quality of the accounting information system has a positive and significant effect on employee performance (β = 0.309; t = 2.167; p = 0.031), while the Islamic work ethic also has a positive and significant effect (β = 0.482; t = 4.153; p < 0.001). These two constructs explain 38.5% of the variation in employee performance. These findings indicate that improving performance in financial units requires a dual intervention: strengthening the reliability and usefulness of the SAKTI system and institutionalizing the values of trustworthiness, discipline, professionalism, and service orientation. The contribution of this study lies in integrating the perspectives of information system success and the Islamic work ethic to explain employee performance in the context of financial management at state-run religious universities.
Peningkatan Literasi Keuangan Pengelola BUMNag Sehati Lubuk Gadang Aida Fitria; Novia Citra Dewi; M. Zaky Mubarak Lubis; Zam Zuriyati Mohamad; Gery Nusabil
Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Kurnia Mengabdi: Jurnal Pengabdian kepada Masyarakat
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/t5tksr92

Abstract

Badan Usaha Milik Nagari (BUMNag) is a community economic institution that plays a strategic role in supporting economic independence based on local potential through the management of various nagari business activities. The success of managing BUMNag is not only determined by the ability to run business activities but is also influenced by the quality of financial governance that is transparent, accountable, and capable of providing relevant financial information for decision-making. One of the problems faced by BUMNag Sehati Lubuk Gadang is the limited understanding of the managers in recording transactions and preparing financial reports systematically. This community service activity aims to improve the financial literacy of the managers of BUMNag Sehati Lubuk Gadang through the Participatory Action Research (PAR) approach. The implementation method was carried out through several stages, namely problem identification with partners, action plan preparation, practice-based training, assistance in financial report preparation, and evaluation and reflection on the activity results. The results of the activities show an increase in the managers' understanding of basic accounting concepts, transaction classification, financial recording processes, and the preparation of simple financial reports. The PAR approach is capable of creating a participatory learning process, allowing managers not only to acquire technical knowledge but also to develop the ability to implement financial management more independently and sustainably.