Pengaruh Sia Terhadap Kinerja Karyawan Umkm Di Malang Dengan Moderasi Pengendalian Internal

Authors

  • Sheva Nuura Azhima Brawijaya University
  • Didied Poernawan Affandy Brawijaya University

Keywords:

Accounting Information System, Employee Performance, Internal Control, MSMEs

Abstract

The existence of MSMEs has actually contributed to Indonesia's economic growth, so it is important to ensure the sustainability of MSME businesses. One of the efforts that can be done is to establish and implement an Accounting Information System (AIS) within the MSME organization this study aims to examine and analyze the effect of AIS on employee performance, as well as examine and analyze the moderation of internal control on the influence of AIS on the employee performance of MSME employees in Malang. The sample consisted of employees from 30 MSMEs in Malang who were selected using a purposive sampling technique. Data were analyzed using (PLS-SEM). The results showed that AIS had a significant positive effect on employee performance. In addition, internal control does not moderate the effect of personnel AIS on the performance of MSME employees in Malang. The results of this study are expected to inform about the relationship between personnel AIS, internal control, and employee performance so that it can be used as information in decision-making for business development by MSMEs in Malang.

 

Abstrak

Keberadaan UMKM telah berkontribusi secara aktual terhadap pertumbuhan ekonomi Indonesia, sehingga penting untuk menjamin keberlanjutan usaha UMKM. Salah satu upaya yang dapat dilakukan adalah dengan mengadakan dan menerapkan Sistem Informasi Akuntansi (SIA) di dalam organisasi UMKM. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh SIA terhadap kinerja karyawan, serta menguji dan menganalisis moderasi pengendalian internal pada pengaruh SIA terhadap kinerja karyawan UMKM di Malang. Sampel terdiri dari karyawan dari 30 UMKM di Malang yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan PLS-SEM. Hasil pengujian menunjukkan bahwa SIA berpengaruh positif signifikan terhadap kinerja karyawan, sedangkan pengendalian internal tidak memoderasi pengaruh SIA kepegawaian terhadap kinerja karyawan UMKM di Malang. Hasil penelitian ini diharapkan menambah informasi tentang keterkaitan antara SIA, pengendalian internal dan kinerja karyawan, sehingga dapat digunakan sebagai informasi dalam pengambilan keputusan untuk pengembangan usaha oleh para pelaku UMKM di Malang.

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Published

2022-12-01

How to Cite

Azhima, S. N., & Poernawan Affandy, D. . (2022). Pengaruh Sia Terhadap Kinerja Karyawan Umkm Di Malang Dengan Moderasi Pengendalian Internal. Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 1(4), 601–616. Retrieved from https://reaksi.ub.ac.id/index.php/reaksi/article/view/84