Journal of Creative Power and Ambition (JCPA)
Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)

The Effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an Automotive Company in Medan City

Jerni Duma Sari Rambe (Politeknik Unggulan Cipta Mandiri, Program Studi Akuntansi)
Melvina (Politeknik Unggulan Cipta Mandiri, Program Studi Akuntansi Perpajakan)
Nova Sari Manullang (Politeknik Unggulan Cipta Mandiri, Program Studi Akuntansi Perpajakan)



Article Info

Publish Date
17 Oct 2026

Abstract

This study aims to analyze the effect of Accounting Information Systems and Internal Control Systems on Employee Performance at an automotive company in Medan, Indonesia. The novelty of this study lies in its focus on the automotive sector, which has received limited research attention regarding employee performance. This study employed a quantitative survey approach, collecting primary data through questionnaires distributed to 150 employees using a saturated sampling technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings indicate that Accounting Information Systems and Internal Control Systems have positive and significant effects on employee performance. Effective accounting information systems provide accurate, relevant, and timely information, facilitating task completion, improving work efficiency, increasing productivity, and reducing errors. However, this study is limited to one automotive company in Medan, which restricts the generalizability of its findings to other industries. The results are expected to help automotive companies improve accounting information systems and internal controls to enhance employee performance and achieve organizational goals, while also providing a reference for future academic research on employee performance.

Copyrights © 2026






Journal Info

Abbrev

jcpa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Creative Power and Ambition (JCPA) (E-ISSN 3031-4054) is a blind peer-reviewed journal published by Edujavare Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of Business Innovation and Creation, ...