I Kadek Katon Palgunadi, I Wayan Gde Yogiswara Darma Putra, Anak Agung Ngurah Mayun Narindra

PENGARUH SISTEM INFORMASI AKUNTANSI, BUDAYA KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PDAM TIRTA SANJIWANI GIANYAR

Introduction

Pengaruh sistem informasi akuntansi, budaya kerja dan motivasi kerja terhadap kinerja karyawan pada pdam tirta sanjiwani gianyar. Studi ini mengungkap pengaruh sistem informasi akuntansi, budaya kerja, dan motivasi terhadap kinerja karyawan di PDAM Tirta Sanjiwani Gianyar. Temukan dampak positifnya.

Abstract

Di PDAM Tirta Sanjiwani Gianyar, tujuan penyelidikan ini adalah untuk mengevaluasi pengaruh sistem informasi akuntansi, budaya organisasi, dan motivasi karyawan terhadap kinerja tenaga kerja. Menggunakan teknik sampling purposive, total 78 responden dipilih untuk penelitian yang dilakukan secara bersamaan. Setelah validasi data kuesioner, analisis regresi linier berganda dijalankan bersama pengujian hipotesis menggunakan t-test dan f-test. Temuan penelitian menunjukkan bahwa (1) penerapan sistem informasi akuntansi memberikan efek positif pada kinerja karyawan, menandakan bahwa peningkatan eksekusi sistem berkorelasi dengan peningkatan output karyawan; (2) budaya organisasi secara positif mempengaruhi kinerja karyawan, di mana budaya kerja yang mendukung berkontribusi pada peningkatan kinerja; dan (3) motivasi karyawan juga secara positif mempengaruhi kinerja, menunjukkan bahwa peningkatan motivasi di antara karyawan di PDAM Tirta Sanjiwani Gianyar mengarah pada hasil kinerja yang unggul.

Review

This study investigates the crucial factors of accounting information systems, organizational culture, and employee motivation, and their combined impact on employee performance within PDAM Tirta Sanjiwani Gianyar. The paper addresses a pertinent organizational challenge by seeking to understand the drivers of performance in a specific public utility context, providing valuable insights for management and human resource development. The clear objective to evaluate these influences sets a focused direction for the research, making it relevant for practitioners seeking to enhance operational efficiency and workforce effectiveness. Methodologically, the research employs a quantitative approach, utilizing purposive sampling to gather data from 78 respondents. The application of multiple linear regression, alongside t-tests and f-tests, indicates a robust statistical framework for analyzing the relationships between the variables. The key findings are clearly articulated: the implementation of accounting information systems, a supportive organizational culture, and enhanced employee motivation all positively and significantly correlate with improved employee performance. This suggests that investments in better system execution, fostering a conducive work environment, and implementing strategies to boost morale can yield tangible benefits in terms of workforce output. The findings offer practical implications for PDAM Tirta Sanjiwani Gianyar, underscoring the necessity of integrated strategies that address technological infrastructure, cultural dynamics, and individual psychological factors to optimize employee contributions. While the abstract effectively presents the positive relationships, further details on the strength of these relationships (e.g., regression coefficients, R-squared values) would enhance the comprehensiveness of the findings. Future research could explore mediating or moderating variables that might further explain these relationships, or compare these findings with other regional water utilities to assess generalizability and identify best practices. Overall, this paper provides a valuable contribution to understanding performance drivers in a public sector organization.

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