The Influence of Accounting Information Systems on Effective Organizational Performance at PT Kereta Api Indonesia Regional Division I North Sumatra

Oct 13, 2025 by wbrum.org 78 views

The Influence of Accounting Information Systems on Effective Organizational Performance at PT Kereta Api Indonesia Regional Division I North Sumatra

Introduction

In today's fast-paced business environment, organizations are constantly seeking ways to improve their performance and stay competitive. One key area of focus is the use of accounting information systems (SIA) to support decision-making and drive business success. This study aims to investigate the effect of efficiency, effectiveness, and satisfaction with SIA on effective organizational performance at PT Kereta Api Indonesia Regional Division I of North Sumatra. By understanding the relationship between these variables, organizations can identify areas for improvement and develop strategies to enhance their performance.

The Role of Accounting Information Systems in Organizational Performance

Accounting information systems play a crucial role in supporting organizational performance by providing accurate and timely data for management. SIA can help organizations make informed decisions, improve operational efficiency, and enhance customer satisfaction. However, the effectiveness of SIA depends on various factors, including the level of integration with existing business processes, employee training and understanding, and the quality of the system itself.

Methodology

This study used a purposive sampling method to select a sample of 24 employees from PT Kereta Api Indonesia Regional Division I of North Sumatra. The data analysis techniques used included descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing carried out using SPSS. The study aimed to investigate the effect of efficiency, effectiveness, and satisfaction with SIA on effective organizational performance.

Analysis of the Effect of Accounting Information Systems

The study found that partially, efficiency, effectiveness, and satisfaction with SIA do not have a significant effect on organizational performance effectively. This may be caused by several factors, such as the lack of integration between SIA and existing business processes, or lack of training and understanding of employees of the use of the system. However, when seen simultaneously, there is an influence between these three variables on organizational performance. This shows that although one aspect of SIA does not have a significant influence alone, a combination of efficiency, effectiveness, and satisfaction can create synergy that supports improving organizational performance.

Implications for Management

Based on the findings of this research, the management of PT Kereta Api Indonesia Regional Division I North Sumatra needs to consider several strategies to improve organizational performance through strengthening accounting information systems. First, there needs to be an existing information system audit to identify weaknesses and strengths. Second, it is important to provide adequate training for employees in SIA use in order to increase their understanding and skills. Third, management must ensure that all components in information systems are well integrated to support the decision-making process that is more appropriate and faster.

Recommendations for Future Research

This study provides a foundation for future research on the impact of SIA on organizational performance. Future studies can build on this research by investigating the following areas:

The role of SIA in improving operational efficiency and reducing costs
The impact of SIA on customer satisfaction and loyalty
The relationship between SIA and organizational culture
The effect of SIA on employee productivity and job satisfaction

Conclusion

In conclusion, this study highlights the importance of accounting information systems in supporting effective organizational performance. By understanding the relationship between efficiency, effectiveness, and satisfaction with SIA, organizations can identify areas for improvement and develop strategies to enhance their performance. The findings of this study provide valuable insights for management and policymakers, and highlight the need for further research on the impact of SIA on organizational performance.

Limitations of the Study

This study has several limitations that should be noted. First, the sample size was relatively small, which may limit the generalizability of the findings. Second, the study used a purposive sampling method, which may introduce bias into the sample. Third, the study only investigated the effect of SIA on organizational performance, and did not explore other factors that may influence performance.

Future Directions for Research

Future research can build on this study by investigating the following areas:

The impact of SIA on organizational performance in different industries
The relationship between SIA and organizational culture
The effect of SIA on employee productivity and job satisfaction
The role of SIA in improving operational efficiency and reducing costs

References

[List of references cited in the study]

Appendix

[Appendix materials, such as additional tables and figures, can be included here]

Glossary

[Glossary of terms used in the study can be included here]

Index

[Index of terms and concepts used in the study can be included here]
Frequently Asked Questions (FAQs) about the Influence of Accounting Information Systems on Effective Organizational Performance

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of efficiency, effectiveness, and satisfaction with accounting information systems (SIA) on effective organizational performance at PT Kereta Api Indonesia Regional Division I of North Sumatra.

Q: What is the significance of this study?

A: This study is significant because it provides insights into the relationship between SIA and organizational performance, which can help organizations improve their performance and stay competitive in the market.

Q: What are the limitations of this study?

A: This study has several limitations, including a small sample size, the use of a purposive sampling method, and the focus on a single industry.

Q: What are the implications of this study for management?

A: The findings of this study have several implications for management, including the need to conduct an existing information system audit, provide adequate training for employees in SIA use, and ensure that all components in information systems are well integrated to support the decision-making process.

Q: What are the recommendations for future research?

A: The recommendations for future research include investigating the role of SIA in improving operational efficiency and reducing costs, the impact of SIA on customer satisfaction and loyalty, the relationship between SIA and organizational culture, and the effect of SIA on employee productivity and job satisfaction.

Q: What are the key findings of this study?

A: The key findings of this study include the fact that partially, efficiency, effectiveness, and satisfaction with SIA do not have a significant effect on organizational performance effectively, but when seen simultaneously, there is an influence between these three variables on organizational performance.

Q: What are the implications of this study for policymakers?

A: The findings of this study have implications for policymakers, including the need to develop policies that support the use of SIA in organizations and provide resources for training and development of employees.

Q: What are the implications of this study for researchers?

A: The findings of this study have implications for researchers, including the need to investigate the impact of SIA on organizational performance in different industries and to explore the relationship between SIA and organizational culture.

Q: What are the implications of this study for practitioners?

A: The findings of this study have implications for practitioners, including the need to develop strategies to improve organizational performance through the use of SIA and to provide training and development opportunities for employees.

Q: What are the future directions for research?

A: The future directions for research include investigating the impact of SIA on organizational performance in different industries, exploring the relationship between SIA and organizational culture, and investigating the effect of SIA on employee productivity and job satisfaction.

Q: What are the key takeaways from this study?

A: The key takeaways from this study include the importance of SIA in supporting organizational performance, the need for organizations to invest in SIA, and the importance of providing training and development opportunities for employees.

Q: What are the limitations of the current SIA in supporting organizational performance?

A: The limitations of the current SIA in supporting organizational performance include the lack of integration between SIA and existing business processes, the lack of training and understanding of employees of the use of the system, and the lack of resources for SIA development and maintenance.

Q: What are the recommendations for improving the current SIA?

A: The recommendations for improving the current SIA include conducting an existing information system audit, providing adequate training for employees in SIA use, and ensuring that all components in information systems are well integrated to support the decision-making process.