Application of Accounting Information Systems

Oct 13, 2025 by magicalceylontours.com 52 views

The Impact of Accounting Information Systems on Employee Performance: A Study on Bakrie Sumatra Plantations

Introduction

In today's fast-paced business environment, the effective management of accounting information is crucial for the success of any organization. The application of Accounting Information Systems (SIA) has become a vital tool for companies to streamline their accounting processes, improve efficiency, and enhance decision-making. However, the impact of SIA on employee performance is a topic of ongoing debate among researchers and practitioners. This study aims to investigate the effect of SIA application, quality, security, and supporting facilities on the individual performance of employees at Bakrie Sumatra Plantations.

Methodology

This study employed an associative research method, where data was collected through a questionnaire distributed to 64 employees at Bakrie Sumatra Plantations. The research sample was selected using a purposive sampling technique, ensuring that the participants were representative of the target population. The data collected was primary data, obtained through the questionnaire, and analyzed using multiple linear regression methods with the help of SPSS software.

Results

The results of this study showed that the application of SIA, SIA quality, and SIA security had a significant influence on the performance of individual employees at Bakrie Sumatra Plantations. However, SIA supporting facilities did not show a significant effect. These findings suggest that the effective application of SIA, combined with high-quality and secure systems, can contribute significantly to improving employee performance.

Discussion

Application of Accounting Information Systems

The effective application of SIA in Bakrie Sumatra Plantations has been proven to increase efficiency and effectiveness in the management of accounting information. When employees can access accurate and timely information, they are better able to make fast and precise decisions. This shows that good training and integration in daily business processes is very influential on individual performance. Effective SIA application requires a thorough understanding of the company's business processes and the ability to integrate the system seamlessly into daily operations.

Accounting Information System Quality

SIA quality includes reliability, accuracy, and relevance of data presented. In this study, employees who feel high quality of information tend to have better motivation and work productivity. Therefore, it is essential for companies to always ensure that the information system used in the accounting process meets high-quality standards. High-quality SIA is critical for building trust among employees and stakeholders, which can lead to improved performance and productivity.

Accounting Information System Security

SIA security is a critical aspect that should not be ignored. With the increasing cyber threat, employees who feel that the system they use is more likely to focus on their work, without worrying about data leaks or information abuse. This study shows that when employees feel safe with the data and systems they use, their performance also increases. SIA security is not just a technical issue, but also a human factor that can impact employee performance and productivity.

Supporting Facilities for Accounting Information Systems

Although SIA supporting facilities do not show significant effects individually, the existence of additional tools and resources remains important to support SIA operations. Facilities such as hardware and good networks can facilitate the use of SIA, although in the context of this research, the impact on individual performance is not clearly visible. While SIA supporting facilities may not have a direct impact on employee performance, they can still play a crucial role in supporting the overall effectiveness of the SIA.

Conclusion

From this study, it can be concluded that the application, quality, and security of accounting information systems contribute significantly to the performance of individual employees in Bakrie Sumatra Plantations. Therefore, the company manager is advised to continue to increase SIA and focus on training and system security so that employees can function optimally. Maintaining the quality of information systems is also a key to supporting performance and productivity in the long run. By prioritizing SIA application, quality, and security, companies can create a positive work environment that fosters employee motivation, productivity, and overall performance.

Recommendations

Based on the findings of this study, the following recommendations are made:

Continuously improve SIA application: Companies should invest in training and integration programs to ensure that employees can effectively use the SIA.
Maintain high-quality SIA: Companies should prioritize the development and maintenance of high-quality SIA that meets the needs of employees and stakeholders.
Enhance SIA security: Companies should take proactive measures to ensure the security of SIA, including regular updates, backups, and employee training.
Provide supporting facilities: Companies should provide additional tools and resources to support SIA operations, such as hardware and good networks.

By implementing these recommendations, companies can create a positive work environment that fosters employee motivation, productivity, and overall performance.
Frequently Asked Questions (FAQs) on the Impact of Accounting Information Systems on Employee Performance

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of Accounting Information Systems (SIA) application, quality, security, and supporting facilities on the individual performance of employees at Bakrie Sumatra Plantations.

Q: What research method was used in this study?

A: This study employed an associative research method, where data was collected through a questionnaire distributed to 64 employees at Bakrie Sumatra Plantations.

Q: What was the sample size of this study?

A: The sample size of this study was 64 employees, selected using a purposive sampling technique.

Q: What was the data analysis method used in this study?

A: The data analysis method used in this study was multiple linear regression, with the help of SPSS software.

Q: What were the findings of this study?

A: The findings of this study showed that the application of SIA, SIA quality, and SIA security had a significant influence on the performance of individual employees at Bakrie Sumatra Plantations. However, SIA supporting facilities did not show a significant effect.

Q: What are the implications of this study?

A: The implications of this study are that companies should prioritize the development and maintenance of high-quality SIA, enhance SIA security, and provide supporting facilities to support SIA operations.

Q: What are the recommendations of this study?

A: The recommendations of this study are:

Continuously improve SIA application: Companies should invest in training and integration programs to ensure that employees can effectively use the SIA.
Maintain high-quality SIA: Companies should prioritize the development and maintenance of high-quality SIA that meets the needs of employees and stakeholders.
Enhance SIA security: Companies should take proactive measures to ensure the security of SIA, including regular updates, backups, and employee training.
Provide supporting facilities: Companies should provide additional tools and resources to support SIA operations, such as hardware and good networks.

Q: What are the limitations of this study?

A: The limitations of this study are:

Small sample size: The sample size of this study was relatively small, which may limit the generalizability of the findings.
Limited scope: This study focused on a single company, which may limit the applicability of the findings to other organizations.
Self-reported data: The data collected in this study was self-reported, which may be subject to biases and limitations.

Q: What are the future research directions?

A: Future research directions include:

Replication studies: Replication studies can help to validate the findings of this study and increase the generalizability of the results.
Longitudinal studies: Longitudinal studies can help to examine the impact of SIA on employee performance over time.
Comparative studies: Comparative studies can help to examine the impact of SIA on employee performance in different organizations and industries.

Q: What are the practical implications of this study?

A: The practical implications of this study are that companies should prioritize the development and maintenance of high-quality SIA, enhance SIA security, and provide supporting facilities to support SIA operations. By doing so, companies can create a positive work environment that fosters employee motivation, productivity, and overall performance.