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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Accounting Inaba
Prabawa, Hikmat
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Economics, Econometrics & Finance

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Efektivitas Sistem Informasi Akuntansi dalam Sistem Penggajian Pegawai di PT BNI Life Menggunakan Metode Technology Acceptance Model (TAM) Prabawa, Hikmat
Jurnal Ilmu Manajemen dan Bisnis Vol 14, No 2 (2023): Jurnal Ilmu Manajemen dan Bisnis. September 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v14i2.61883

Abstract

The efforts to achieve company goals, remuneration for employees is needed. This is one way to improve employee performance and productivity. So consistent cost control must be considered by companies with the help of Accounting Information Systems. This study aims to determine the effectiveness of accounting information systems in the employee payroll system and its application based on perceived usefulness using the Technology Acceptance Model (TAM) method. The research was conducted at PT BNI Life, data collection was carried out by distributing questionnaires and interviews with employees. Variable measurement using the TAM method is based on the perceived usefulness aspect of the effectiveness of the Accounting Information System in the payroll system. Data processing was carried out statistically using SPSS with a Simple Linear Regression Test and several other tests. The results showed that the regression equation between the effectiveness of the accounting information system and payroll procedures at BNI Life was Y = 0.346+0.88X1. The test obtained from Fcount = 15.83 and Ftable (df 4; 25) is 2.76. This proves that Fcount Ftable, meaning that the influence of perceived usefulness on the use of Accounting Information Systems affects the effectiveness of payroll procedures getting stronger and more positive. It can be concluded that the effectiveness of the Accounting Information System (HCIS GreatDay) which has been measured using the TAM method based on perceived usefulness significantly and positively influences the employee payroll system.Keywords: Payroll, PT BNI Life, Accounting Information Systems, Technology Acceptance Model (TAM), Perceived Usefulness.
Trend Analysis Of Financial Statements For Evaluating PT BNI Life Insurance’s Performance Hamidah, Hamidah; Prabawa, Hikmat; Medina, Raudatul; Putra, Irsan Herlandi
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.306

Abstract

Financial reports can provide an overview of the company's performance in each period from year to year. The purpose of this research is to evaluate the financial performance of PT BNI Life Insurance using trend analysis techniques in the statement of financial position and income statement. The research method used in this study is a descriptive method with a quantitative approach, in which the author collects data in the form of a balance sheet financial position report. Data collection techniques used are documentation and literature study. The results of this study indicate that there are fluctuating developments in the balance sheet financial statements and profit and loss, in the balance sheet from 2017 to 2021 shows an increase in company performance, while in the income statement from 2017 there is a significant decrease in 2018 and subsequently fluctuating experienced increases and decreases in performance from 2019 to 2021 even though in 2020 and 2021 the company's performance has shown improvement. In conclusion, using trend analysis it can be predicted that the postal value of the coming year will experience the same fluctuating developments as in previous years.
Co-Authors Hamidah . Medina, Raudatul Putra, Irsan Herlandi