Bukhori: Kajian Ekonomi dan Keuangan Islam
Vol. 5 No. 1 (2025): Juli

Employee Performance in Islamic Economics: AIS, Work Discipline, Organizational Culture and Incentives

Anggrayani, Viki (Unknown)
Agus Kurniawan (Unknown)
Gustika Nurmalia (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

Purpose: This study aimed to analyze the effect of accounting information systems, work discipline, organizational culture, and incentives on employee performance from the perspective of Islamic Economics (a study on PT Tunas Dwipa Matra Raden Intan). Methodology/approach: This study used a quantitative approach. Sample selection in this study was performed using a purposive sampling technique, which obtained 30 samples. Results: The results of this study prove that accounting information systems, work discipline, organizational culture, and incentives partially or simultaneously have a positive and significant effect on employee performance in PT Tunas Dwipa Matra. Obtained the value of The coefficient of determination (R Square) was 0.840, which shows that 84% of the variation in the dependent variable can be explained by the independent variables together. Conclusions: Accounting systems, discipline, culture, and incentives improve performance but face issues of teamwork and fairness. Aligning with Islamic values, the company should enhance its systems and apply just, transparent rewards. Limitations: The scope of this study was limited to the influence of accounting information systems, work discipline, organizational culture, and incentives; therefore, other factors that could potentially affect employee performance beyond these variables were not included in the analysis. Contribution: This research contributes to a comprehensive understanding of the influence of accounting information systems, work discipline, organizational culture, and incentives on employee performance at PT. Tunas Dwipa Matra, with an Islamic economic perspective that provides a dimension of ethics and Shariah values in its analysis.

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Journal Info

Abbrev

Bukhori

Publisher

Subject

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

Description

Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following ...