IKATAN AKUNTAN INDONESIA – KOMPARTEMEN AKUNTAN PENDIDIK WILAYAH SUMATERA UTARA

FORUM DOSEN AKUNTANSI PERGURUAN TINGGI (FDA-PT)

SIMPOSIUM ILMIAH AKUNTANSI

6
IMPLEMENTATION OF INFORMATION TECHNOLOGY, USER
INVOLVEMENT, INFORMATION SYSTEM AND PERSONAL
CAPABILITIES ON AIS PERFORMANCE
Meisya Hermannisya Putri1, Afifah Fadhilah2, Muhammad Amru Daulay3,
M.Thegar Kahfi4, Deliana Deliana5
Department of Accounting, Politeknik Negeri Medan, Indonesia
ARTICLE INFO ABSTRACT
Article history: This study aims to examine the effect of information technology,
Received: user involvement, accounting information systems and personal
Revised: abilities on AIS performance through a literature review of
Accepted: articles. AIS has become an important aspect in helping
companies manage, process and store financial information
efficiently, enabling more informed decision making. Factors
Keywords: such as information technology, user involvement, information
Information Techonoloy systems and personal skills are often considered to affect AIS
User Involvement performance. Through analysis and review of articles, this
Information System research using the Systematic Literature Review (SLR) method,
Personal Capabilities this study reviewed 30 scientific articles published between
SIA Performance 2020-2024 from various leading databases. These four factors
work synergistically in improving AIS performance, by providing
a strong technological basis, user involvement, adequate
This is an open-access article system quality, and support from competent personnel.
under the CC BY license.

Corresponding Author:
Meisya Hermannisya Putri
Department of Accounting, Politeknik Negeri Medan, Indonesia
Jalan Almamater No. 1 USU Padang Bulan Campus, Medan, Indonesia
Email : meisyahermannisyaputri@students.polmed.ac.id

INTRODUCTION
Accounting Information System is a reporting method used in an agency or regional
organization, especially in Indonesia. Accounting information system (AIS) is a system used
to collect, record, store and process data to produce information used for decision making
(Nurhayati, 2022). Companies really need an Accounting Information System (AIS) because
AIS can provide the financial information that companies need in decision making (Senduk,
et al, 2021).
The development of accounting information systems now requires all system users
to improve performance in carrying out work (Agustina et, al, 2020). If a company uses an
inadequate accounting information system, the company cannot process all transactions
correctly so that the information generated cannot be trusted. If the company is unable to
produce information correctly, there will be errors in decision making (Hutahuruk, 2021).
The performance of the Accounting Information System (AIS) is very important for
companies to pay attention to because it directly affects the efficiency, security and
smooth operation of the company as a whole. The good and bad performance of an
accounting information system can be seen through the satisfaction of accounting
information system users and accounting system users themselves. According to Kristianto,
et al (2023) the good and bad performance of an accounting information system can be
seen through the satisfaction of accounting information system users and accounting
system users themselves.
According to Pranindya & H (2024) explain the use of information technology aims
to increase employee productivity in an organization. Information technology it is hoped
that organizational performance can improve. Apart from that, User involvement in
operating the accounting information system is useful and plays a very important role in
producing quality accounting reports (Sari, et al, 2024). Information systems are
increasingly needed, both to assist management in carrying out its functions and for the
continuity of the company itself (Putri & Siddi, 2021). Personal capabilities, individuals can

homepage: https://sia-iaikpd.fdaptsu.org
11  ISSN : 3032-6206 (Online)

operate the system optimally, more usefully, right on target, and effective in helping all
activities related to accounting in the company (Trimah, et al, 2020).
The issues related to this study are IT disruptions, including the appearance of a
“blue screen of death” on their Windows computers, in one of the most widespread IT
disruptions in recent years. Many customers reported being unable to restart their
computers as a result of these problems. these disruptions caused “chaos at international
airports.” Delhi Airport said that the global disruption had degraded some of their services
(https://www.antaranews.com). In this case the information system is very influential in
sharing public services, and the issues related is the highlighting the failure of effective
oversight and corporate governance systems, this scandal also shows that despite audit
and oversight mechanisms, manipulation and irregularities can still occur. The impact is not
only financially detrimental to the state but also undermines public confidence in SOEs and
the financial system as a whole. A state loss of Rp371.8 billion is no small amount, and it
highlights the importance of effective oversight and transparency in the management of
SOEs (www.kompasiana.com).
The research of Senduk, et al (2021) a phenomenon is the loss of 10 thousand liters
of oil at PT Pertamina Palangkaraya branch which cost the BUMN up to IDR 600 million, as
evidenced by the discovery of a discrepancy between the reported stock and the actual
conditions. This occurs because of errors in inputting data influenced by the poor system
used, or because of the poor operation of the system by users, causing a lack of quality
information generated by the AIS.
Meanwhile according to Christy, et al (2023) a phenomenon with a lack of
integration in the system resulting accounting information every recording often occurs
duplication and less efficient. So therefore there needs to be data integration between
applications. Matter This is implemented to avoid data duplication or differences in data
that will result problem.
There has been a lot of research done on Implementation of Information
Technology, User Involvement, Information System and Personal Capabilities on AIS
Performance. According to research by Farokh & Setyorini (2020) user involvement has a
significant effect on information system performance. This is contrary to research
Diponegoro & Ilham (2023) that AIS User Involvement has no effect on accounting
information system performance.
According to research by Diponegoro & Ilham (2023) Personal Technical Ability has
no effect on the performance of accounting information systems. This contradicts the
research of Senduk, et al, (2021) that personal abilities have a positive and significant
effect on the performance of accounting information systems.
According to research by Senduk, et al, (2021) the sophistication of information
technology has a positive and significant influence on the performance of accounting
information systems.
According to research by Wibowo, et al, (2021) Accounting Information System has
a significant influence on the Performance of Accounting Information System. This
contradicts the research of Accounting Information System does not affect individual
performance.
There are several studies on the factors that influence AIS performance, including:
information technology, user involvement, information system, personal capabilities. These
factors will be used as independent variables in this study. Through the literature review of
this article, this study to explore in more depth the effects of information technology
implementation, user involvement, information systems and personal capabilities on AIS
performance.

Simposium Ilmiah Akuntansi (SIA) VI, p.10-19

Simposium Ilmiah Akuntansi (SIA), ISSN: 3032-6206 (Online)
12 

Theoretical Review
Accounting Information System (AIS)
Accounting information system (AIS) is a system used to collect, record, store and
process data to produce information used for decision making (Nurhayati, 2022).
Meanwhile, according to Khofifah (2020) accounting information system is an
interconnected component in collecting, storing, processing and disseminating information
that aims for planning, control, coordination, analysis and decision making.
Permana & Suryana (2020) explain that accounting Information System (AIS)
functions to collect and process transaction data, and communicate processed financial
information to those who need it. Manalu, et al (2023) explain that accounting Information
System (AIS) functions to help the company in controlling and facilitating the running of the
company so that it can improve company performance.
According to Agustina, et al (2020), the development of accounting information
systems now requires all system users to improve performance in carrying out work.
Firmansyah (2020) explain that a good accounting information system cannot provide good
information for the company if it is not clear who the user is who has authorization for
various transactions, both cash receipt transactions and cash disbursement transactions,
where the uncertainty of the party who has the authority to complete the transaction will
have an impact on the performance of the accounting information system in providing an
overview of accounting and financial information to the company is not optimal.
In research conducted by Dewi, et al (2024), accounting information systems are
said to be effective if the system is able to produce quality information and in accordance
with the company's objectives in using accounting information systems.

AIS Performance
Maryani (2020) explain that performance is a description of the level of
achievement of the implementation of programs, activities, and policies in realizing the
goals, objectives, vision and mission of the organization. Accounting information system
performance is the level of the system's ability in accordance with its function in producing
the information needed to achieve certain goals which can be seen from the satisfaction of
users and users of the accounting information system itself (Zulaeha and Sari, 2020).
In research conducted by Rahmani (2021), indicators related to AIS Performance in
their research are with dimensions of satisfaction of users of accounting information
systems and the quality of users of accounting information systems (Having the AIS
Performance to specialize in running accounting information systems. The performance of
accounting information systems is also affected by the important role of human resource
competencies (Prananindya & H, 2024). Meanwhile, according to Permana & Suryana
(2020), the good and bad performance of AIS can be measured from the user's side by
dividing AIS performance into two parts, namely user satisfaction of the Accounting
Information System and the use of the Accounting Information System.
Aziz & Andhaniwati (2023) explain that the company will have good performance by
having a good accounting information system. Where AIS is used as a basis for decision
making by parties who need this information and is also a determinant in the success of
the company. SIA is said to be good if users and organizations can utilize the information
system effectively. This is in line with the opinion stated by Kristianto (2022) in his
research, namely the performance of information systems can be stated from the
fulfillment of user needs and how users perceive the use of information systems.

Information Technology
Information Technology is a technology used to process data, including processing,
obtaining, compiling, storing, manipulating data in various ways to produce quality
information, namely information that is relevant, accurate and timely, can also be used for
personal, business and government purposes which is strategic information for decision
making (Ridhawanti & Novianti, 2022). Prananindya & H (2024) explain that Information
technology aims to increase employee productivity in an organization. Information
technology it is hoped that organizational performance can improve.
13  ISSN : 3032-6206 (Online)

In addition, with the development of information technology in the business world,

accounting information systems (AIS) are important for organizations or companies to
improve organizational efficiency and support company competitiveness through the
provision of financial and accounting information for management (Sapitri & Juliarsa, 2024).
According to Febby and his colleagues assert that organizations that have a strong
information technology infrastructure and up-to-date software can produce accounting data
with greater speed and accuracy, improving the quality of data that management needs for
decision making (Feby, et al, 2023). Technological advances help information system
performs better, as well as improve the compatibility and communication in the network
used (Hakiki, 2023). In addition, information technology used in the company will provide
convenience for its users in creating, changing, storing, communicating and disseminating
information (Manalu, et al, 2023).

User Involvement
Users are an indispensable part of the successful implementation of a system or
technology(Latifah & Abitama, 2021). User involvement is a system development process
that is followed by the participation of human resources in the agency that is developing
the system (Asrida & Artini, 2021). User involvement is used to show real personal
intervention in the development of information systems, starting from the planning,
development to implementation stages of information systems.Therefore, user involvement
to achieve system success is expected to increase commitment in system development, so
that users can accept and use the information system developed and ultimately increase
user satisfaction (Onibala, et al, 2023).
Firmansyah (2020) explain that user involvement serves to design and design
accounting information systems, where users who design the system must always be
involved so that they can operate the system and understand the accounting information
processing process properly, so as to produce accurate information in decision making. And
according to Ridhawati & Novianti (2022) user involvement is needed when developing
information systems because users know what they need when using a system. Users of
accounting information systems who are involved in the process of developing accounting
information systems will generate the desire of users to use accounting information
systems.
Rahmani (2021) explain that, the no matter how sophisticated or powerful a system
is, it will be of no use if it is not supported by adequate resources. User participation as a
measure of user involvement in the system development process, which is measured
through activities carried out by users when designing and developing company
information systems (Dewi, et al, 2024). According to Permana & Suryana (2020) the
involvement of information system users will be expected to improve the quality of
information systems, because information systems will not run well and effectively if they
do not involve users of accounting information systems.

Information System
Maryani (2020), emphasized Information systems are fundamental to the running of
business today. Information systems are components that are interconnected in collecting,
storing, processing and disseminating information that aims for planning, control,
coordination, analysis and decision making (Kofifah, 2020). Aziz & Andhaniwati (2023) that
information systems to support the company's operational activities, such as accounting
information systems. This will help make it easier for employees or company employees to
carry out company operations.
Information Systems are required to follow its development, so that the system can
run well. In line with that, Information Systems become easier with proper processing and
presentation that can be used anytime and anywhere (Wibowo, et al, 2021). And according
to Gultom, et al (2020) the use of information systems with the help of technology will
certainly be more helpful and more effective and efficient because data processing is faster
and with the help of databases, companies can see processed data or past information
belonging to the company for auditing purposes.

Simposium Ilmiah Akuntansi (SIA) VI, p.10-19

Simposium Ilmiah Akuntansi (SIA), ISSN: 3032-6206 (Online)
14 

Personal Capabilities
Personal capabilities is an increasing ability to support human labor, replacing some
existing manual processes (Budiartha & Sari, 2024). And according to Gultom, personal
capabilities is the ability or proficiency of an individual in mastering a skill and is used to
perform various tasks in a job (Gultom, et al, 2020).
Zulaeha & Sari (2020) explain that personal capabilities either obtained from
education or from experience using the system will increase satisfaction in using
accounting information systems. Technological developments, especially in systems, must
be balanced with the capabilities of technology users so that there are no obstacles due
to the mismatch between technology and its users.
In research conducted by Ridhawati & Novianti (2022), indicators related to personal
capabilities in their research are Knowledge (knowledge), Abilities (Having the ability to run
information systems) and Skills (Having the ability to specialize in running accounting
information systems). An individual who is increasingly trained and has the ability to run
information systems will make the performance of the accounting information system
better. Therefore, every system user must have adequate abilities so that they can master
the use of computer-based systems (Azis & Andhaniwati, 2023).

RESEARCH METHODS
The method used in this research is Systematic Literature Review (SLR) by using
this method, researchers will conduct research by systematically identifying, reviewing,
evaluating and interpreting all the research that researchers have obtained. Researchers
will later conduct a review by identifying relevant articles properly and thoroughly.
In collecting data, researchers used 30 articles on the implementation of
information technology, user involvement, information systems and personal abilities on
the performance of accounting information systems. Articles are obtained from national
journals, namely from Google Scholar. The articles were reviewed in the range of 2020 to
2024 and are in accordance with the topics that researchers studied, namely the
implementation of information technology, user involvement, information systems and
personal abilities on the performance of accounting information systems. The articles used
are then analyzed and tabulated in a table in the form of titles, names of researchers,
journal publishers, and results of research. This article is a discussion of the articles
reviewed and compared then conclusions are drawn from all the results of the article.

DISCUSSION
The results of a systematic analysis of their existing literature include several
important findings related to the effect of their implementation of Information
technology, User involvement, System Information and Personal Capabilities on the AIS
performance. Based on a review of 30 relevant research articles, there main themes
were found.

Information technology on Accounting Information Systems

First, information technology is one of the most frequently discussed factors in the
context of AIS performance. Senduk, et al (2021) explain that the relationship between
information technology and the performance of accounting information systems in creating
and running a system that has good performance in the form of its role in assisting
management in the process of processing, processing, converting, storing and producing
data and information needed by the company in carrying out its business processes.

This is in accordance with research of Sapitri & Juliarsa (2024), based on the test
results (t test) in this study, the results show that information technology has a positive
regression coefficient value of 0.141 and Sig t 0.010 <0.050. The test results show that
information technology has a positive influence on the performance of accounting
information systems. This means that the better the utilization of information technology
will lead to an increase in the performance of the accounting information system. With
the right technological advancements, AIS can be more responsive to dynamic business
15  ISSN : 3032-6206 (Online)

needs, and research of Senduk, et al (2021), based on the test results in this study, the
significance of the information technology sophistication variable (X2) is 0.000, meaning
that the p-value <0.05. This shows that Ha2 is accepted and H02 is rejected, it is proven
that the sophistication of information technology (X2) has a positive and significant effect
on the performance of accounting information systems (Y) in state-owned companies in
the field of construction services. This is because the more sophisticated information
technology is able to improve the performance of accounting information systems.
Sophisticated technology can help human work in doing its work because the more
sophisticated a technology is, the better its capacity to help work or carry out its duties.

User involvement on Accounting Information Systems

Second, The involvement of users to assist in the AIS design and implementation
process, they tend to better understand how to use the system optimally, thereby
reducing resistance to change and increasing system compliance and effectiveness. This
is in accordance with research of Rahmani (2021), the regression coefficient of the AIS
user involvement variable is 0.257 which means that if the value of the AIS user
involvement variable is increased by 1 unit it will increase the value of the AIS
performance variable by 0.257 and the positive value indicated by the regression
coefficient means that the coefficient has a positive effect. When users are actively
involved in the design, development, and implementation of AIS, they better understand
the system and feel responsible for its use,and research of Aziz & Andhaniwati (2023),
based on the test results (t test) in this study, results in a P-Values value of 0.022 which
is less than the test level (0.022 <0.02). Therefore hypothesis 1, means that user
involvement has an influence on the performance of accounting information systems.
This proves the existence of user participation in the development of information
systems. Users also participate in feeling the benefits of the information system they
use, so it is hoped that users will be more responsible for their work and can participate
in developing information systems if problems occur.

Information system on Accounting Information Systems

Third, information system should be designed to process data quickly, accurately,
and relevant to user needs. Information systems support the tracking of financial
transactions, generate financial reports, and provide accurate data for managerial
analysis. This is in accordance with research of Diatmika & Widhiyani (2021), based on
the test results shown in Table 1, it is known that the effect of personal technical ability
on accounting information system performance has a significance level of 0.001 which
means it is significant because it is below the significance value of 0.05 so it can be
concluded that the first hypothesis is accepted. This shows that user participation has a
positive and significant effect on the performance of accounting information systems.
System information systems that are well designed, have strong security, and are easy
to use, can provide relevant and accurate data for users.

The personal capabilities on Accounting Information Systems

Fourth, the personal capabilities to understand and utilize information technology,
understanding of business and accounting processes, and skills in data analysis are
important components of personal capabilities. This is in accordance with research of
Firmansyah (2020), the t test results show that the t value of 6.639 is greater than the t
table value of 1.679, it can be concluded that the personal capabilities variable has a
positive effect on AIS performance, where the accounting information system requires
users who have the capabilities to design and process accounting data into a valid and
relevant report or information that will be able to encourage the creation of good
information quality, where good information quality will improve overall AIS performance.
Because according to Dewi, et al (2024) a good information system user starts from the
adequate personal technical capabilities of the information system user, so that this can
produce good accounting information system performance as well, and research of
Agustina, et al (2020), personal technical skills has a significance level (sig α) of 0.276.
This value is more than 0.05, then partially the personal technical ability variable does

Simposium Ilmiah Akuntansi (SIA) VI, p.10-19

Simposium Ilmiah Akuntansi (SIA), ISSN: 3032-6206 (Online)
16 

not have a significant effect on the performance of accounting information systems. This
is because respondents / users of information systems do not understand what an
accounting accounting information system, respondents do not have the ability to
specialise inthe system model used.
Utami and Widhiyani (2021) explain that the relationship between personal
capabilities and accounting information system performance is that the higher the
personal capabilities, the better the individual performance and the impact on the
performance of the accounting information system.
Overall, these four factors-technology, user involvement, information system
quality, and personnel capabilities-work synergistically to improve the performance of
Accounting Information Systems (AIS). Robust information technology enables faster and
more accurate data recording, while user involvement in system design and
implementation ensures that the AIS meets their needs. High quality information systems
support data resolution and security, making it easier to make the right decisions.In
addition, knowledgeable and skilled personnel are able to operate and maximize the
functions of the AIS effectively. The synergy of these four factors creates an AIS that is
more efficient, responsive, and valuable to the company.

Research Model
The relationship between the independent variables, namely information
technology, user involvement, information systems, and personal ability to the dependent
variable, namely the performance of the accounting information system.

This shows that each independent variable has a direct relationship with the
dependent variable.
Conceptual Framework
Expectancy Theory From Victor Vroom
Victor Vroom's expectancy theory states that the strength of the tendency to act in
a certain way depends on the strength of an expectation that the action will be
followed by a certain outcome and on the attractiveness of that outcome to the
individual. High information system performance will produce rewards in the form of
quality information outcomes, which in turn are expected to support the
achievement of system development goals and organizational goals. Thus, this
expectation theory can explain the relationship between the efforts of all parties
involved in system development for the purpose of producing quality information
17  ISSN : 3032-6206 (Online)

that provides satisfaction for its users and can encourage the achievement of
system goals provides satisfaction for its users and can encourage the achievement
of system development goals and organizational goals.

Behavioural Theory
Behavioral theory was originally a major field of study in psychology and social
psychology, but psychological and social psychological factors such as motivation,
perception, attitude and personality are very relevant to the field of accounting such
as motivation, perception, attitude and personality are very relevant to the field of
accounting.
Behavioral Accounting and Its Development Ikhsan (2005) states that the purpose of
behavioral science is to understand, explain, and predict human behavior.
Furthermore, Lubis (2017: 20) defines that behavioral accounting is a subdiscipline
of accounting that involves several aspects of human behavior related to the
process of making a decision related to processes in decision-making activities.
Human behavior is supported by empirical data collected impersonally through open
procedures, both for review and replication and can be verified by other interested
scientists.

Need Theory From McClelland's

The needs theory proposed by McClelland (1996) explains that a person's
motivation is driven by needs, namely the need for achievement, the need for
power, and the need for affiliation. Management uses various resources by involving
users in system development, personal abilities, and management support is a
picture of optimizing management efforts to achieve a successful system. Thus, this
theory can be used as a theoretical basis in research on the performance of
accounting information systems.

Information Technology (X1) : Information technology sophistication has a positive

and significant effect on AIS performance. This also shows that the performance of
accounting information systems is influenced by the sophistication of information
technology. This means that the more sophisticated information technology is able
to improve the performance of accounting information systems. The more
sophisticated information technology is, the better the performance of accounting
information systems. Sophisticated technology can help human work in doing its
work because the more sophisticated a technology is, the better its capacity to help
work or carry out its duties. This can be seen from the speed of data processing,
data storage capacity and various other advantages that are increasing along with
the more sophisticated (sophisticated) technology used.

User Involvement (X2) : User participation in the creation and management of

information systems is known as user involvement. Accounting information system
users who are actively involved in the accounting information system development
process will be more likely to use SIA, which will increase their sense of ownership of
the system and improve the overall performance of the system. Because
information systems cannot function properly or efficiently without accounting
information system users, it can be assumed that the involvement of information
system users will improve system quality.

Information System (X3) : The quality of information systems, including transmission

and ease of use, directly affects the effectiveness of accounting information
systems. Previous research states that a high quality information system can
support accurate recording of transactions, speed up reporting, and improve the
ability of accounting information systems.

Personal Capabilities (X4) : Shows that user ability has a positive effect on the
performance of accounting information systems. the higher the ability of users of

Simposium Ilmiah Akuntansi (SIA) VI, p.10-19

Simposium Ilmiah Akuntansi (SIA), ISSN: 3032-6206 (Online)
18 

accounting information systems, the performance of accounting information

systems will increase, because an accounting information system will be able to
operate optimally, be more useful, on target, and effective in assisting all activities
related to accounting in the company if the user's ability to use accounting
information systems is higher. with accounting in the company if every person who
uses the accounting information system accounting information system has the
ability ability to operate the accounting information system.

CONCLUSION
Based on the results of systematic analysis that has been carried out, it can be
concluded that the application of Information Technology and Information System have a
positive and significant influence on the AIS Performance. In addition User Involvement and
Personal Capabilities have a positive on the AIS Performance. The four variables not only
have a significant influence individually, but also have mutually reinforcing interactions. To
optimize AIS performance, organizations need to adopt an integrative approach that
combines effective use of information technology with increased user involvement and
continuous development of systems information and personal capabilities. This
recommendation can be a reference in designing policies to improve AIS performance that
is more optimal.

REFERENCES
Agustina, R., Masrifani, & Suri, V. A. R. (2020, September). PENGARUH KEMAMPUAN TEKNIK
PERSONAL DAN PARTISIPASI PEMAKAI SISTEM INFORMASI TERHADAP KINERJA SISTEM
INFORMASI AKUNTANSI PADA ULP PLN WILAYAH BANJARMASIN. DINAMIKA EKONOMI
Jurnal Ekonomi dan Bisnis, Vol 13(No 2).
Asrida, P. D., & Artini, N. P. C. (2021, Oktober). PENGARUH KETERLIBATAN PEMAKAI
TERHADAP KINERJA SIA DENGAN PROGRAM PELATIHAN PEMAKAI SIA SEBAGAI
VARIABEL MODERASI PADA KSP DI DESA SIBANGKAJA. Widyadari, Vol 22(No 2).
Aziz, M. N., & Andhaniwati, E. ((2023)). FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA
SISTEM INFORMASI AKUNTANSI (STUDI KASUS PT. PETROKIMIA GRESIK). Jurnal Kajian
Pendidikan Ekonomi dan Ilmu Ekonomi.
Budiartha, N. P., & Ratna Sari, M. M. (2024). PENGARUH KECANGGIHAN TEKNOLOGI
INFORMASI, KETERLIBATAN PEMAKAI, DAN KEMAMPUAN TEKNIK PERSONAL
TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI. Jurnal Review Pendidikan dan
Pengajaran, Vol 7(Nomor 4).
Christy, M. A. A., Pradnyani, N. L. P. S. P., & Cahyadi, L. D. C. R. (2023, Juli). PENGARUH
KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL DAN UKURAN ORGANISASI
TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA
PERKREDITAN DESA (LPD) DI KECAMATAN KUTA UTARA. Jurnal KRISNA: Kumpulan
Riset Akuntansi, Vol 15(No 1).
Dipenogoro, R. A. D. N. S., & Ilham, R. (n.d.). Pengaruh Formalisasi Pengembangan,
Keterlibatan Pemakai SIA, Kemampuan Personal Dan Dukungan Manajemen Puncak
Terhadap Kinerja SIA. AKUNESA: Jurnal Akuntansi Unesa, Vol 11(No 3).
Farokh, M. S., & Setyorini, M. (2020, Mei). PENGARUH KETERLIBATAN PENGGUNA,
PROGRAM PENDIDIKAN DAN PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK TERHADAP
KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS PERPUSTAKAAN DAN KEARSIPAN
KABUPATEN PASURUAN. Sasanti Journal of Economic And Business, Vol 1(No 2).
Firmansyah, E. (2020, September). PENGARUH KETERLIBATAN PENGGUNA SIA,
KEMAMPUAN PENGGUNA SIA DAN KUALITAS SISTEM INFORMASI TERHADAP KINERJA
SISTEM INFORMASI AKUNTANSI DI GARUDA PLAZA HOTEL MEDAN. JURNAL ILMIAH
MAKSITEK, Vol 5(No 3).
Gultom, M. R., Diana, E., & Riswandi, P. (2020, Desember). PENGARUH KOMPETENSI
KARYAWAN DAN KEMAMPUAN TEKNIS PERSONAL TERHADAP KINERJA SISTEM
INFORMASI AKUNTANSI KOMPUTERISASI PT. PELABUHAN INDONESIA II (PERSERO)
CABANG BENGKULU. JURNAL AKUNTANSI UNIHAZ:JAZ.
19  ISSN : 3032-6206 (Online)

Hakiki, A. (2023, June). The Effect of Technological Advances to the Accounting Information
System Performance. European Journal of Business and Management Research.
10.24018/ejbmr.2023.8.3.1988
Hutahuruk, M. B. (2021). Pengaruh Teknologi Informasi dan Keahlian Komputer terhadap
Sistem Informasi Akuntansi (Study Empiris pada PT. Putera Raja Sejahtera).
EKLEKTIK : Jurnal Pendidikan Ekonomi dan Kewirausahaan, Vol 4(Edisi 2).
I Made Wahyu Purnama Diatmika & Ni Luh Sari Widhiyani. (2021). FACTORS IMPACT
ACCOUNTING INFORMATION SYSTEM PERFORMANCE. American Journal of Humanities
and Social Sciences Research (AJHSSR).
Kristianto, Wijayanti, L. E., & Nurmalia, V. D. (2022, April). Faktor-faktor yang
Mempengaruhi Kinerja Sistem Informasi yang Digunakan pada Instansi Pemerintah.
INVENTORY:Jurnal Akuntansi, Vol 6(No 1).
Lidia Senduk, Herman Karamoy & Lintje Kalangi. (2021). PENGARUH KEMAMPUAN
PERSONAL, KECANGGIHAN TEKNOLOGI INFORMASI, DAN DUKUNGAN MANAJEMEN
TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Empiris Pada Perusahaan
BUMN Bidang Jasa Konstruksi di Kota Manado). Jurnal Riset Akuntansi dan Auditing
“GOODWILL”.
Manalu, F., Munthe, H., & Natalia, E. Y. (2023). Pengaruh Penggunaan Teknologi Informasi,
Efektivitas Penerapan SIA, Keterlibatan Pemakai, Partisipasi Manajemen Terhadap
Kinerja Karyawan Di PT. Bank Mandiri KCP Medan Pulau Pinang. Management Studies
and Entrepreneurship Journal, Vol 4(No 4).
Maryani, T. (2020). PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN
PEMAKAI SISTEM INFORMASI, UKURAN ORGANISASI, PROGRAM PELATIHAN DAN
PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI. Prisma (Platform
Riset Mahasiswa Akuntansi), Vol 01(No 01).
Mevia Dewi, N. P. R. A., Suryanti, E. P., & Adi Wasita, P. A. (2024, Juni). PENGARUH
PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN TEKNIK PERSONAL, DAN
PROGRAM PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI (SIA) DI
LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN DENPASAR SELATAN. Journal of
Applied Management and Accounting Science, Vol 5(No 2).
Nurhayati, N. (2022, Mei). Kinerja Sistem Informasi Akuntansi yang dipengaruhi oleh
Kemampuan Teknik Personal, Kecanggihan Teknologi Informasi dan Kepuasan
Pengguna. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), Vol 3(No 4).
Permana, G. P. L., & Suryana, W. A. (2020, Juni). PENGARUH KETERLIBATAN PEMAKAI DAN
KEMAMPUAN TEKNIK PERSONAL PADA KINERJA SISTEM INFORMASI AKUNTANSI
DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL PEMODERASI (Studi
Empiris Pada Lembaga Perkreditan Desa di Kecamatan Denpasar Selatan). Jurnal
Ilmiah Akuntansi dan Bisnis, Vol 5(No 1).
Prananindya, A. R., & T.A.H, N. (2024, Juni). PENGARUH PEMANFAATAN TEKNOLOGI,
KOMPETENSI SDM, DAN TINGKAT PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI
AKUNTANSI. J-AKSI: Jurnal Akuntansi dan Sistem Informasi, Vol 5(No 2).
Putri, A. A. W., Masitoh, E., & Siddi, P. (2021, Maret). Analisis Faktor-Faktor Yang
Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Empiris Pada Boys Bakery
and Cake Sukoharjo). Ekonomis: Journal of Economics and Business, Vol 5(No `).
Rahmani, H. F. (2021, May). The Forming Factors of Accounting Information System
Performance in the Framework of Involvement and Capability of Accounting
Information System Users. Enrichment: Journal of Management, Volume 11(Issues 2).
Ridhawati, R., & Novianti. (2022, September). PENGARUH KEMAMPUAN TEKNIK PERSONAL
DAN PARTISIPASI PEMAKAI SISTEM INFORMASI TERHADAP KINERJA SISTEM INFORMASI
AKUNTANSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) HULU SUNGAI TENGAH.
DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis, Vol 15(No 2).
Sapitri, N. K. P. S., & Juliarsa, G. (2024). PENGARUH KEMAMPUAN TEKNIK PERSONAL,
PEMANFAATAN TEKNOLOGI INFORMASI, PENDIDIKAN DAN PELATIHAN TERHADAP
KINERJA SISTEM INFORMASI AKUNTANSI. Jurnal Review Pendidikan dan Pengajaran,
Vol 7(No 4).
Sari, T. P., & Yunita, A. (2024). Pengaruh Keterlibatan Pemakai, Dukungan Manajemen
Puncak dan Kecanggihan Teknologi Informasi Terhadap Kinerja Sistem Informasi

Simposium Ilmiah Akuntansi (SIA) VI, p.10-19

Simposium Ilmiah Akuntansi (SIA), ISSN: 3032-6206 (Online)
20 

Akuntansi (Studi Kasus Pada PT Bank Tabungan Negara (Persero) Kantor Cabang
Pangkalpinang). INNOVATIVE: Journal Of Social Science Research, Volume 4(Nomor
3).
Sri Wahjuni Latifah & Wibi Abitama. (2021). Keterlibatan Pemakai, Pelatihan Dan
Pendidikan,
Serta Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi. Journal
of accounting Science/ jas.umsida.ac.id/index.php/jas.
Tesalonika Bella Jodie Teresa Onibala, Jenny Morasa & Sherly Pinatik. (2023). Pengaruh
Keterlibatan Pemakai dan Kemampuan Teknik Personal Terhadap Kinerja Sistem
Informasi Akuntansi Pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara. Jurnal
LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum)
Trimah, Kaukab, M. E., & Romadhon. (2020, April). ANALISIS FAKTOR-FAKTOR YANG
MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada PT. An-
Nur Medika Pratama). Journal of Economic, Business and Engineering (JEBE), Vol1(No
2).
Wibowo, A. S., Angelia, N. M., Wahyunita, L., & Lukmana, I. (2021). PENGARUH
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA SISTEM
INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL
MODERASI (Studi Empiris Pada BUMN Di Kota Palangkaraya). JURNAL INDUSTRI
KREATIF DAN INFORMATIKA SERIES (JIKIS), 01(Edisi 01). e-ISSN : 2776-3773
Zulaeha, S., & Sari, A. P. (2020, Maret). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI
KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. SINAR GALESONG MANDIRI.
Invoice: Jurnal Ilmu Akuntansi, Vol 2(No 1).