International Journal of Applied Finance and Business Studies
Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies

The implementation of accounting information systems, internal control, and work motivation on employee performance

Lusia Victolia (Universitas Katolik Parahyangan, Indonesia)
Amelia Setiawan (Universitas Katolik Parahyangan, Indonesia)
Samuel Wirawan (Universitas Katolik Parahyangan, Indonesia)
Hamfri Djajadikerta (Universitas Katolik Parahyangan, Indonesia)



Article Info

Publish Date
13 Sep 2023

Abstract

The success or failure of achieving company goals is based on employee performance, given their role as a planner and participants in all company activities. Hence, employee performance holds significant importance for the company’s operations. Performance in its functions is not alone but is always related to several other organizational aspects. This study aims to determine how implementing an accounting information system, internal control, and work motivation affects employee performance at the Foundation of Kalam Kudus Bandung. The independent variable in this study employed the implementation of accounting information systems, internal control, and work motivation. Meanwhile, the dependent variable in this study was employee performance. The type of data used in this study was primary data obtained from respondents' answers to questionnaires distributed and shared with 40 administrative and financial staff at the Foundation of Kalam Kudus Bandung. Data processing was carried out using SPSS software 26.0 version. The results of this study show that the implementation of accounting information systems and work motivation partially influences employee performance. In contrast, the influence of internal control on employee performance cannot be statistically proven. However, implementing accounting information systems, internal control, and work motivation entirely affect employee performance

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Journal Info

Abbrev

ijafibs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...