Analisis Sistem Informasi Akuntansi dan Kinerja Pegawai terhadap Kualitas Laporan Keuangan pada Balai Pengembangan Kompetensi PUPR Wilayah I Medan
DOI:
https://doi.org/10.30651/jms.v7i3.12750Abstract
ABSTRACT
The quality of financial reports is one the main factors used to show the performance of employees in a company. The purpose of this study is to determine whether accounting information systems and employess performance affect the quality of financia reports.This research uses qualitative methods by collecting theory with research result. The data collection technique used id interview. Analysis using data reduction, verification and conclusion techniques. The result of this study indicate that the accounting information system and employee performance at the Center for Competency Development of PUPR Region 1 Medan have an effect on the quality of financia reports.
Keyword: Accounting Information System, Employee Performance, Quality of Financial Reports
References
Adji, M. N. (2001). Pengaruh penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan dengan Good Corporate Governance sebagai variabel pemoderisasi. Jurnal Ilmiah Komputerisasi Akuntansi, 193-203.
Animah, d. (2020). Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan. JAA, 99-109.
Jannah, R. (2019). Analisis Sistem Informasi Akuntansi dan Kinerja Pegawai terhadap Laporan Keuangan pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Riau.
Kumala, D. &. (n.d.). Analisis Kualitas Informasi Akuntansi Keuangan pada PT. PLN (persero) Wilayah Jawa Tengah. Serat Acitya – Jurnal Ilmiah, 115-129.
Lestari, S. D. (2018). Analisis Sistem Informasi Terhadap Efektivitas Kinerja Keuangan pada PT. Bank Sulselbar Cabang Gowa.
Rafsanjani, H. (2016). Etika Produksi Dalam Kerangka Maqashid Syariah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 1(2).
Rafsanjani, H. (2022). Peran Dewan Pengawas Syariah (DPS) Pada Lembaga Keuangan Syariah (Pendekatan Psikologi Sosial). Jurnal Masharif Al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 6(1), 267-278.
Salim, F. A. (2015). Analisis Penerapan Sistem Informasi Akuntansi dalam Mendukung Pengendalian Internal Pemberian Kredit pada PT. Bank Bukopin Manado. EMBA, 1034-1043.
Suhardjo, D. K. (2013). Pengaruh Penerapan Standar Akuntansi Pemerintahan dan Kualitas Aparatur Pemerintahan Daerah terhadap Kualitas Laporan Keuangan (Studi Kasus pada Pemerintah Kota Tual). Jurnal Penelitian Akuntansi Keuangan, 93-111.
Ulfa, M. (2018). Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada SKPD Kota Medan.
Wijaya, K. &. (2021). Analisis penerapan sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pada Koperasi Serba Usaha (KSU) Kencana Makmur Sugihan Tahun 2017-2020. Jurnal Paradigma Ekonomika, 311-322.
Zarlin, E. &. (n.d.). Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan Pada Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Banyuasin. 1-15.
Downloads
Published
How to Cite
Issue
Section
License
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.
Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.
Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.
Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:
- Patent and trademark rights and rights to any process or procedure described in the article.
- The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
- The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.