Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Business Management

The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions Selfia, Yesa; Rachman, Gun Gunawan; Astuti, Ayi
Business Management Vol 5, No 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10682

Abstract

This study aims to examine the effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in local government institutions. The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 38 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Accounting Information System Quality and Service Quality have a positive and significant effect on Accounting Information System User Satisfaction, with a moderate level of influence. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0,775, suggesting that these variables explain a substantial proportion of user satisfaction. This study provides empirical evidence of the importance of Accounting Information System Quality and Service Quality in enhancing Accounting Information System User Satisfaction, and improving these aspects is expected to contribute to better system performance and user outcomes, particularly in public sector organizations.
The Influence of Management Control System Implementation and Work Motivation on Employee Performance Hidayattulloh, Sultan; Rachman, Gun Gunawan; Hasanah, Uswatun
Business Management Vol 5, No 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10702

Abstract

This study aims to analyze the effect This study aims to analyze the effect of management control system implementation and work motivation on employee performance at the West Java Provincial Plantation Office. The implementation of a management control system is a process of controlling organizational activities through strategic planning, performance measurement, risk evaluation, reporting and communication, monitoring and correction, as well as employee participation, while work motivation reflects the internal drive that influences employees’ enthusiasm and responsibility in carrying out their duties. Employee performance is measured based on work quality, work quantity, timeliness, effectiveness, independence, and work commitment. This study used a quantitative method with descriptive and verificative approaches by distributing questionnaires to 42 respondents. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) to examine the effect of independent variables on the dependent variable. The results showed that management control system implementation and work motivation had a positive and significant effect on employee performance. These findings indicate that improving management control system implementation and work motivation can support employee performance improvement in public sector organizations.