Azhima, Sheva Nuura and Didied Poernawan Affandy. (2022) Pengaruh Sistem Informasi Akuntansi Kepegawaian Terhadap Kinerja Karyawan Dengan Variabel Moderasi Pengendalian Internal Pada Umkm Di Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh SIA kepegawaian terhadap kinerja karyawan, serta menguji dan menganalisis moderasi pengendalian internal pada pengaruh SIA kepegawaian terhadap kinerja karyawan UMKM di Malang. Sampel terdiri dari karyawan dari 30 UMKM di Malang yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil pengujian menunjukkan bahwa SIA kepegawaian berpengaruh positif signifikan terhadap kinerja karyawan, serta pengendalian internal tidak memoderasi pengaruh SIA kepegawaian terhadap kinerja karyawan UMKM di Malang. Hasil penelitian ini diharapkan menambah informasi tentang keterkaitan antara SIA kepegawaian, pengendalian internal dan kinerja karyawan, sehingga dapat digunakan sebagai informasi dalam pengambilan keputusan untuk pengembangan usaha oleh para pelaku UMKM di Malang.
English Abstract
This study aims to examine and analyze the effect of personnel AIS on employee performance, as well as examine and analyze the moderation of internal control on the influence of personnel AIS on the employee performance of MSME employees in Malang. The sample consisted of employees from 30 MSMEs in Malang who were selected using purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that personnel 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 MSME in Malang
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020340 |
| Uncontrolled Keywords: | Sistem Informasi Akuntansi Kepegawaian, Kinerja Karyawan, Pengendalian Internal, UMKM, Personnel Accounting Information System, Employee Performance, Internal Control, MSMEs |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Mar 2023 06:59 |
| Last Modified: | 13 Mar 2023 06:59 |
| URI: | http://repository.ub.ac.id/id/eprint/197514 |
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