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THE ROLE OF PERCEPTION OF ACCOUNTING INFORMATION SYSTEM QUALITY IN IMPROVING EMPLOYEE PERFORMANCE: A LITERATURE STUDY Shally Amalia Nur’aini; Ishak Awaluddin; Erwin Hadisantoso
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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Abstract

The purpose of this study is to analyze how employees' perceptions of the quality of Accounting Information Systems (AIS) affect their work in the banking industry. Through qualitative research using interviews and feedback questionnaires with employees of the Regional Development Bank (BPD) of Southeast Sulawesi, this study concluded that positive perceptions of the AIS—in terms of ease of use, speed of access, and clarity of information—have a positive impact on employee productivity, efficiency, and effectiveness. Although this study was conducted at a single institution with a small sample size and a non-quantitative approach, it still provides a theoretical contribution to the development of an integrative model that highlights the importance of psychological factors in the successful implementation of information systems. Suggestions for future research include examining the use of quantitative methods with a longer sample size and investigating mediating or moderating variables such as job training and organizational culture.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT-OBATAN PADA RSUD dr. H. L. M. BAHARUDDIN, M.Kes. KABUPATEN MUNA Israwati Israwati; Ishak Awaluddin; Nitri Mirosea
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12416

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal persediaan obat-obatan di RSUD dr. H. L. M. Baharuddin, M.Kes Kabupaten Muna. Pendekatan penelitian yang digunakan adalah deskriptif kualitatif dengan kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission). Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian internal di rumah sakit tersebut telah memiliki kebijakan formal yang mengacu pada peraturan perundang-undangan nasional dan Peraturan Bupati Muna Nomor 11 tahun 2023, namun implementasinya belum sepenuhnya efektif. Kelemahan ditemukan pada aktivitas pengendalian yang masih manual, kurangnya teknologi pendukung seperti barcode dan CCTV, tidak adanya pelatihan khusus sistem pengendalian internal bagi staf farmasi, serta sistem pencatatan yang masih manual menggunakan kartu stock dan aplikasi Excel.