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All Journal Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer
Axanda Bilqis Prameswari
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Computer Science & IT

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Pengaruh Teknologi Informasi, Kemampuan Teknik Pengguna Terhadap Kinerja Sistem Informasi Akuntansi Pada PT. Varia Usaha Beton Axanda Bilqis Prameswari; Wahyu Helmy Dimayanti Sukiswo
Mars : Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer Vol. 2 No. 6 (2024): Desember : Mars : Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mars.v2i6.528

Abstract

The accounting information system is an evaluation of the application of the accounting information system used in a company to achieve the provision of accurate and effective accounting information in accordance with company objectives. The problem that occurs at PT Varia Usaha Beton is that the ups and downs of profit / loss are not optimal and fluctuate. This study aims to assess how information technology and user technical skills influence the performance of accounting information systems. This study uses descriptive statistical analysis and t-statistical tests, this study found that information technology has a significant and strong influence on the performance of accounting information systems with a path coefficient of 0.60 and p-value <0.1. In contrast, user technical ability shows an insignificant effect on the performance of accounting information systems with a path coefficient of 0.12 and a p-value of 0.23. Overall, information technology is proven to be a key factor in improving the performance of accounting information systems, while the influence of user technical skills requires further research. These results provide important implications for the management of PT Varia Usaha Beton to focus more on developing information technology to improve the performance of accounting information systems.
Co-Authors Wahyu Helmy Dimayanti Sukiswo