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All Journal Journal of Development Research
Sambara, Ratu
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Civil Engineering, Building, Construction & Architecture Education Social Sciences

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The Effect of Financial Technology Implementation and Employee Digital Literacy Levels on the Accounting Information System at Bank Papua, South Sulawesi Branch Cathalina, Chintya; Toratu, Xenia Vincensia; Sambara, Ratu; Paranoan, Natalia; Daud, Maiercherinra
Journal of Development Research Vol. 9 No. 2 (2025): Volume 9, Number 2, November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i2.489

Abstract

This study analyzes the effect of Financial Technology (fintech) implementation and employees’ digital literacy levels on the Accounting Information System at Bank Papua, South Sulawesi Branch. A quantitative approach was employed using a survey of 36 respondents who are directly involved in operating the accounting information system. The data were analyzed using multiple linear regression to examine both partial and simultaneous influences among the variables. The results indicate that fintech implementation and employees’ digital literacy levels have a positive and significant effect on the accounting information system, both partially and simultaneously. The combined contribution of the two variables reached 74.3%, suggesting that the effectiveness of fintech implementation is strongly influenced by employees’ digital literacy. These findings highlight the importance of enhancing digital competencies among human resources to optimize the performance of modern accounting information systems in the banking sector.
Co-Authors Cathalina, Chintya Daud, Maiercherinra Natalia Paranoan Toratu, Xenia Vincensia