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All Journal Jurnal Riset Manajemen dan Ekonomi
Audrey M. Siahaan
Universitas HKBP Nommensen Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada UPT. PLN (Persero) Medan Baru Haris Kevin Hutapea; Audrey M. Siahaan; Dandri Toni Siboro
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 4 (2026): Oktober: Jurnal Riset Manajemen dan Ekonomi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i4.5003

Abstract

The performance of the Accounting Information System (AIS) plays a vital role in ensuring the efficiency of corporate reporting and smooth operations. Although substantial technological investments have been made, the optimization of system performance is often hindered by the lack of readiness in non-technical factors stemming from human and organizational aspects. This study aims to examine and analyze the effect of user involvement, top management support, and training and education programs on AIS performance at UPT. PLN (Persero) Medan Baru. This study applied a quantitative design with a sample of 32 respondents consisting of employees and system operators. Data collection was carried out through the distribution of written questionnaires, and data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM). The results proved that user involvement along with training and education programs have a positive and significant effect on AIS performance. However, top management support was found to have a positive but not significant effect on AIS performance. The implications of this study assert that to achieve optimal system performance, the company must maintain two-way communication with users and provide relevant technical training. Furthermore, the top management ranks must demonstrate a more concrete commitment through continuous monitoring and evaluation of system utilization in the field.  
Co-Authors Dandri Toni Siboro Haris Kevin Hutapea