PENGARUH SISTEM PENGENDALIAN INTERNAL, DISIPLIN KERJA, DAN EFEKTIFITAS SIA TERHADAP KINERJA KARYAWAN PADA UNIVERSITAS ISLAM KALIMANTAN MAB

Siti Mardah (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)
Aida Vitria (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)
Ana Sofia Herawati (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)
Muhammad Arsyad (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)
Muhammad Rindy (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)
Muhammad Taufik (Universitas Islam Kalimantan Muhammad Arsyad Al Banjari)

Jurnal Akuntansi dan Ekonomi Bisnis
Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)

This study aims to demonstrate the influence of the Internal Control System (ICS), work discipline, and the effectiveness of the Accounting Information System (AIS) on employee performance at the University of Islam Kalimantan MAB. The research method employed is a quantitative causal-associative approach using saturated sampling. The results of the study indicate that simultaneously, SPI, work discipline, and AIS effectiveness have a significant influence on employee performance. Partially, work discipline and AIS effectiveness provide a significant positive contribution, while SPI shows a significant negative influence. This indicates that an overly rigid control system has the potential to reduce productivity due to psychological pressure.