Pengaruh Sistem Informasi Akuntansi Terhadap Peningkatan Kinerja Pada PT. Bank Tabungan Pensiunan Nasional Tbk Kantor Cabang Makassar

Tiara  Lestari; Muhammad Idris; Nur Fadhila  Amri

doi:10.56326/access.v3i2.2793

Authors

Tiara Lestari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bosowa
Muhammad Idris Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Bosowa
Nur Fadhila Amri Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bosowa

DOI:

https://doi.org/10.56326/access.v3i2.2793

Keywords:

Sistem Informasi Akuntansi, Peningkatan Kinerja, Efektivitas Operasional, Pengambilan Keputusan, Industri Perbankan

Abstract

Perkembangan teknologi informasi yang masif telah mengubah lanskap operasional di berbagai sektor, termasuk industri perbankan. Di era digital ini, sistem informasi akuntansi (SIA) tidak lagi hanya berfungsi sebagai alat pencatatan transaksi, melainkan telah menjadi tulang punggung strategis yang sangat vital dalam mendukung pengambilan keputusan manajerial serta meningkatkan efisiensi dan efektivitas operasional. Penelitian ini secara komprehensif mengeksplorasi dan menganalisis pengaruh signifikan dari penerapan sistem informasi akuntansi terhadap peningkatan kinerja karyawan di PT. Bank Tabungan Pensiunan Nasional (BTPN) Tbk Kantor Cabang Makassar. Kinerja karyawan merupakan suatu indikator kunci keberhasilan organisasi yang mencerminkan sejauh mana individu dapat mencapai target dan standar yang telah ditetapkan, baik secara kualitatif maupun kuantitatif. Oleh karena itu, kemampuan SIA dalam memfasilitasi proses bisnis, mempercepat akses informasi, dan menyajikan data yang akurat menjadi faktor penentu dalam mengoptimalkan kontribusi karyawan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan populasi sebanyak 85 karyawan tetap di kantor cabang tersebut. Sampel diambil dengan teknik sensus, di mana seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh responden, dan analisis data dilakukan menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa variabel sistem informasi akuntansi memiliki pengaruh yang sangat signifikan terhadap kinerja karyawan. Koefisien determinasi (R-Square) sebesar 0,712 mengindikasikan bahwa 71,2% variasi dalam variabel kinerja karyawan dapat dijelaskan oleh variabel sistem informasi akuntansi. Sementara itu, 28,8% sisanya dipengaruhi oleh faktor-faktor lain di luar lingkup penelitian ini, seperti motivasi, lingkungan kerja, dan kepemimpinan. Dengan demikian, temuan ini menegaskan kembali peran krusial SIA sebagai aset strategis yang mampu mendorong peningkatan kinerja operasional dan manajerial secara berkelanjutan di PT. Bank Tabungan Pensiunan Nasional Tbk.

The massive development of information technology has transformed the operational landscape in various sectors, including the banking industry. In this digital era, the accounting information system (AIS) no longer merely functions as a transaction recording tool but has become a vital strategic backbone that significantly supports managerial decision-making and enhances operational efficiency and effectiveness. This study comprehensively explores and analyzes the significant impact of implementing an accounting information system on improving employee performance at PT. Bank Tabungan Pensiunan Nasional (BTPN) Tbk Makassar Branch Office. Employee performance is a key indicator of organizational success, reflecting the extent to which individuals can achieve established targets and standards, both qualitatively and quantitatively. Therefore, the ability of AIS to facilitate business processes, accelerate information access, and provide accurate data is a determining factor in optimizing employee contributions. The research method used is a quantitative approach with a population of 85 permanent employees at the branch office. The sample was taken using a census technique, where the entire population was used as the sample. Data were collected through questionnaires distributed to all respondents, and data analysis was performed using simple linear regression. The results of the study show that the accounting information system variable has a very significant influence on employee performance. The coefficient of determination (R-Square) of 0.712 indicates that 71.2% of the variation in the employee performance variable can be explained by the accounting information system variable. Meanwhile, the remaining 28.8% is influenced by other factors outside the scope of this study, such as motivation, work environment, and leadership. Thus, this finding reaffirms the crucial role of AIS as a strategic asset capable of driving continuous improvement in operational and managerial performance at PT. Bank Tabungan Pensiunan Nasional Tbk.

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