Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah

Pengaruh E-Commerce, Pemanfaatan Sistem Informasi Akuntansi, dan Gaya Kepemimpinan pada Kinerja Karyawan

Henny Triyana Hasibuan (Unknown)
Ayu Ary Susanti (Unknown)



Article Info

Publish Date
24 Aug 2026

Abstract

Tourism development in Gianyar is driving the growth of the hotel industry and demanding optimal employee performance. Although the occupancy rate at The Royal Pita Maha Hotel increased in the 2022–2024 period, this result is not yet optimal. Employee performance is influenced by various factors, including e-commerce, accounting information systems, and leadership style. Several challenges remain, requiring analysis of their influence. This research is based on the Technology Acceptance Model (TAM), which explains that technology acceptance is influenced by perceptions of usefulness and ease of use, and the Resource-Based View (RBV), which emphasizes that organizational excellence is determined by strategic resource management, including leadership. A purposive sampling technique was used to select 70 employees. Data were collected through interviews, observations, and questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that e-commerce, accounting information systems, and leadership style have a positive and significant impact on employee performance at The Royal Pita Maha Hotel. The practical implications of this study are that the management of The Royal Pita Maha Hotel needs to optimize the use of e-commerce, improve the quality of its accounting information systems, and implement an effective leadership style to enhance employee performance. The theoretical implications of this study strengthen the Technology Acceptance Model (TAM) that technology acceptance and utilization can improve employee performance, and support the Resource-Based View (RBV) that leadership as a strategic resource plays a role in improving organizational performance.

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Journal Info

Abbrev

jupiekes

Publisher

Subject

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

Description

semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis ...