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Journal : Maneggio

Performance of AIS, Organizational Performance, User Motivation on Reporting Accountability at the Department of Trade, Cooperatives, and SMEs of Klaten Regency Putra Zai, Simon Nisja; Jumarni, Jumarni
Maneggio Vol. 1 No. 3 (2024): Maneggio-Juni
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/j9ghcm46

Abstract

This study aims to examine the effect of the use of Accounting Information Systems (AIS), organisational performance, and user motivation on performance accountability at the Klaten Regency Cooperative and SME Office. The research sample consisted of 58 respondents involved in this study. Data were collected through questionnaires distributed to AIS users in the agency and have passed classical assumption testing. The results showed that the use of AIS has a positive effect on performance accountability, indicating that effective information systems can improve accountability in the department. However, organisational performance does not have a significant effect on accountability at the Klaten Regency Industry, Cooperatives and SMEs Office. In contrast, user motivation was shown to have a significant positive influence on accountability. These findings indicate the importance of user motivation in improving performance accountability, whereas organisational performance does not directly affect accountability in this context. Future research is recommended to consider organisational culture factors and explore how to increase commitment to system use. In addition, researchers are encouraged to use more comprehensive elements and broader testing methods for more in-depth results.
The Impact of Financial, Psychological, and Social Motivation on Employee Performance Accountability in the Cooperative and SME Office of Klaten Regency Estiningtyastuti, Estiningtyastuti; Putra Zai, Simon Nisja; Prijanto, Tulus; Hastuti, Rining Dyah Tri
Maneggio Vol. 1 No. 3 (2024): Maneggio-Juni
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xv35pm70

Abstract

The objective of this research is to examine the influence of financial, psychological, and social motivation on employee performance accountability within the Cooperative and SME Agency of Klaten Regency. The study encompasses a total employee population of 230 individuals, among whom 64 have less than 5 years of work experience. The research employs Multiple Linear Regression Analysis as its methodology. The results indicate a positive effect of financial motivation on performance accountability, with psychological factors also demonstrating a significant positive impact. Conversely, social factors do not show a significant influence on performance accountability. Therefore, further research is necessary in the areas of psychology and finance, focusing on aspects such as work culture, organisational culture, and the implementation of internal control policies, to enhance employee performance accountability. This study aims to provide deeper insights into the factors affecting performance accountability and to offer valuable recommendations for improving employee performance based on the research findings.