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The Role Information Technology in Increasing the Effectiveness Accounting Information Systems and Employee Performance

International Journal of Cyber and IT Service Management · Vol. 4 No. 2 (2024) · hlm. 114–121

DOI
10.34306/ijcitsm.v4i2.167
ISSN
2808-554X, 2797-1325
Terbit
2024-10-12
Penerbit
Pandawan Sejahtera Indonesia
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0/

Abstrak

This study explores the mportant role of Information Technology (IT) in enhancing the effectiveness of Accounting Information Systems (AIS) and improving employee performance, using a moderator analysis approach. The context of the study is the increasing dependence of modern organizations on AIS for accurate financial data management and decision-making. However, the effectiveness of these systems can be influenced by various factors, including technological advancement and employee skills. The research methodology includes quantitative analysis, using survey data from various organizations in different sectors. Structural equation modeling (SEM) was applied to examine the moderating effect of IT on the relationship between AIS effectiveness and employee performance. The results of the study show a significant positive impact of IT on AIS effectiveness, leading to increased employee performance. These findings contribute to the literature by highlighting the importance of IT interventions in optimizing AIS functionality, thereby improving organizational efficiency and productivity. In conclusion, this study highlights the essential role of IT as a supporting tool to achieve higher levels of efficiency in accounting information systems and employee performance and highlights the need for continued technological advancement and employee training in the modern business environment.

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  • Universitas Raharja
  • The University of Queensland
  • Universitas Swadaya Gunung Jati
  • Gunadarma University
  • Universitas Muhammadiyah Jakarta
  • Syarif Hidayatullah State Islamic University Jakarta
  • Universitas Muhammadiyah Prof Dr Hamka
  • Organisasi lain
  • Afiliasi tidak diketahui
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  • Organisasi sama
  • Afiliasi tidak diketahui
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Rekan penulisOrganisasiArtikel bersama
Untung RahardjaUniversitas Raharja3
Indri HandayaniUniversitas Raharja2
Ninda LutfianiUniversitas Raharja2
Qurotul AiniUniversitas Raharja1
Nuke Puji Lestari SantosoUniversitas Raharja1
Nur AzizahGunadarma University1
Rahmat SalamUniversitas Muhammadiyah Jakarta1
Eka Purnama HarahapUniversitas Raharja1
Yusuf DurachmanSyarif Hidayatullah State Islamic University Jakarta1
Adrian Sean BeinThe University of Queensland1
Tarisya RamadhanUniversitas Raharja1
Adam FaturahmanUniversitas Raharja1
Anggit Panji PangestuUniversitas Raharja1
Alexander WiliamsThe University of Queensland1
Nadia Nur AzizahUniversitas Raharja1
Shofiyul MillahUniversitas Raharja1
Asep SutarmanUniversitas Muhammadiyah Prof Dr Hamka1
Umi RusilowatiUniversitas Pamulang1
Reymund RahardjaUniversitas Raharja1
Tio NurtinoUniversitas Raharja1
Elsevier AimeeAfiliasi tidak diketahui1
Andri Cahyo PurnomoAfiliasi tidak diketahui1
Bayu PramonoUniversitas Raharja1
Md. Abdul MumenSonargaon University1
Daniel BennetAfiliasi tidak diketahui1
Susanti DewiAfiliasi tidak diketahui1
Daniel BennetAfiliasi tidak diketahui1
Laras SitoayuUniversitas Esa Unggul1
Jack WilliamsAfiliasi tidak diketahui1
Tri HartonoUniversitas Raharja1
Jack E. WilliamsAfiliasi tidak diketahui1
Alfri AdiwijayaUniversitas Raharja1
Eko SusetyonoIPB University1
SyahidunMercu Buana University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://iiast.iaic-publisher.org/ijcitsm/index.php/IJCITSM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Role Information Technology in Increasing the Effectiveness Accounting Information Systems and Employee Performance</dc:title>
	<dc:creator xml:lang="en">Firasati, Aoliyah</dc:creator>
	<dc:creator xml:lang="en">Azzahra, Fadhila</dc:creator>
	<dc:creator xml:lang="en">Junaedi, Sausan Raihana Putri</dc:creator>
	<dc:creator xml:lang="en">Evans, Amelia </dc:creator>
	<dc:creator xml:lang="en">Madani, Muchlisina</dc:creator>
	<dc:creator xml:lang="en">Oganda, Fitra Putri</dc:creator>
	<dc:subject xml:lang="en">Information Technology</dc:subject>
	<dc:subject xml:lang="en">Accounting</dc:subject>
	<dc:subject xml:lang="en">Effectiveness</dc:subject>
	<dc:subject xml:lang="en">Employee Performances</dc:subject>
	<dc:subject xml:lang="en">Information System</dc:subject>
	<dc:description xml:lang="en">This study explores the mportant role of Information Technology (IT) in enhancing the effectiveness of Accounting Information Systems (AIS) and improving employee performance, using a moderator analysis approach. The context of the study is the increasing dependence of modern organizations on AIS for accurate financial data management and decision-making. However, the effectiveness of these systems can be influenced by various factors, including technological advancement and employee skills. The research methodology includes quantitative analysis, using survey data from various organizations in different sectors. Structural equation modeling (SEM) was applied to examine the moderating effect of IT on the relationship between AIS effectiveness and employee performance. The results of the study show a significant positive impact of IT on AIS effectiveness, leading to increased employee performance. These findings contribute to the literature by highlighting the importance of IT interventions in optimizing AIS functionality, thereby improving organizational efficiency and productivity. In conclusion, this study highlights the essential role of IT as a supporting tool to achieve higher levels of efficiency in accounting information systems and employee performance and highlights the need for continued technological advancement and employee training in the modern business environment.</dc:description>
	<dc:publisher xml:lang="en">Pandawan Sejahtera Indonesia</dc:publisher>
	<dc:date>2024-10-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://iiast.iaic-publisher.org/ijcitsm/IJCITSM/article/view/167</dc:identifier>
	<dc:identifier>10.34306/ijcitsm.v4i2.167</dc:identifier>
	<dc:source xml:lang="en">International Journal of Cyber and IT Service Management; Vol. 4 No. 2 (2024): October; 114-121</dc:source>
	<dc:source>2808-554X</dc:source>
	<dc:source>2797-1325</dc:source>
	<dc:source>10.34306/ijcitsm.v4i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://iiast.iaic-publisher.org/ijcitsm/IJCITSM/article/view/167/96</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Aoliyah Firasati, Fadhila Azzahra, Sausan Raihana Putri Junaedi, Amelia Evans, Muchlisina Madani, Fitra Putri Oganda</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0/</dc:rights>
</oai_dc:dc>