INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)

THE EFFECT OF IBS CORE APPLICATION USE, LOCUS OF CONTROL, AND INTERNAL CONTROL SYSTEM ON EMPLOYEE PERFORMANCE

Ni Kadek Dian Maharani (Accounting Department, Faculty of Economics and Business, Udayana University, Denpasar)
Ni Luh Sari Widhiyani (Accounting Department, Faculty of Economics and Business, Udayana University, Denpasar)



Article Info

Publish Date
02 Jun 2026

Abstract

Employee performance is a crucial factor in supporting the effectiveness of organizational operations and achieving corporate goals. The development of information technology encourages organizations to optimize the use of application systems to support employee work activities. The Technology Acceptance Model (TAM) explains that acceptance of technology use is influenced by the perceived usefulness and ease of use of the system. The Theory of Attitude and Behavior explains that individual behavior at work is influenced by the individual's attitudes, beliefs, and self-control. This study aims to empirically test the effect of the use of the IBS Core application, locus of control, and internal control systems on employee performance. The study was conducted on employees of the LPD in Klungkung Regency using a purposive sampling technique and a sample size of 120 respondents. Research data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of the SPSS program. The results showed that the use of the IBS Core application, locus of control, and internal control systems have a positive effect on employee performance. The research findings indicate that optimizing technology utilization, strengthening individual character, and implementing an effective internal control system can improve employee performance sustainably.

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Journal Info

Abbrev

INJOLE

Publisher

Subject

Description

INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, ...