The Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance

Study at Shopee Express Delivery Service Companies in Medan City

Authors

  • Ryo Eru Nugraha Ginting Universitas Prima Indonesia Author
  • Herlin Munthe Universitas Prima Indonesia Author
  • Merry Rusida S Universitas Prima Indonesia Author
  • Kiki Hardiansyah Siregar Universitas Panca Budi Author

DOI:

https://doi.org/10.55208/63kapw06

Keywords:

Effectiveness of Implementation of Accounting Information Systems, Utilization of Technology, Human Resource Competency, Management Participation on Individual Performance

Abstract

The objective of this study is to investigate the impact of the implementation of accounting information systems, technology use, human resource competency, and management engagement on individual performance at Shopee Express, a delivery service firm located in the city of Medan. The present study employs quantitative data. The research was carried out at a logistics company called Shopee Express, located in the urban area of Medan. The study's population comprises all employees employed at the Shopee Express delivery service company in the city of Medan, amounting to a total of 60 individuals. The sample size for this study also consists of 60 people. The study incorporated a combination of primary and secondary data sources, as employed by the researcher. The findings and analysis of this study are presented as follows: (1) The implementation of accounting information systems has a noteworthy impact on individual performance, as evidenced by the statistical significance of the sig value being less than 0.05. The impact of technology utilization on individual performance is shown to be statistically significant, as indicated by a significance level of less than 0.05. The competency of human resources has a substantial impact on individual performance, as indicated by a statistically significant p-value of less than 0.05. The involvement of management has a substantial impact on the performance of individuals, as evidenced by the statistical significance of the relationship (p < 0.05). (5) The concurrent impact of establishing accounting information systems, utilizing technology, possessing human resource competence, and engaging in management participation has a noteworthy effect on individual performance, as indicated by a statistically significant p-value of less than 0.05. The Adjusted R-Square value is 0.641, indicating that the research variables provide a substantial contribution of 64.10% towards explaining individual performance. The remaining 35.90% is attributed to external factors beyond the scope of this study.

References

Andriani, A., & Andry, J. F. (2023). Designing a Web-Based Inventory Application at General Steel Supplier Using Extreme Programming Method. CogITo Smart Journal, 9(1), 15–27. https://doi.org/10.31154/cogito.v9i1.479.15-27

Bohlouli, M., Mittas, N., Kakarontzas, G., Theodosiou, T., Angelis, L., & Fathi, M. (2017). Competence assessment as an expert system for human resource management: A mathematical approach. Expert Systems with Applications, 70, 83–102. https://doi.org/10.1016/j.eswa.2016.10.046

de Freitas, M. M., Codesso, M., & Augusto, A. L. R. (2020). Implementation of Continuous Audit on the Brazilian Navy Payroll. Journal of Emerging Technologies in Accounting, 17(2), 157–171. https://doi.org/10.2308/JETA-2020-047

Dirani, K. M., Abadi, M., Alizadeh, A., Barhate, B., Garza, R. C., Gunasekara, N., Ibrahim, G., & Majzun, Z. (2020). Leadership competencies and the essential role of human resource development in times of crisis: a response to Covid-19 pandemic. Human Resource Development International, 23(4), 380–394. https://doi.org/10.1080/13678868.2020.1780078

Fakhimuddin, M., Khasanah, U., & Trimiyati, R. (2021). Database Management System in Accounting: Assessing the Role of Internet Service Communication of Accounting System Information. Research Horizon, 1(3), 100–105. https://doi.org/10.54518/rh.1.3.2021.100-105

Guest, D. E. (2017). Human resource management and employee well‐being: towards a new analytic framework. Human Resource Management Journal, 27(1), 22–38. https://doi.org/10.1111/1748-8583.12139

Hajiali, I., Fara Kessi, A. M., Budiandriani, B., Prihatin, E., Sufri, M. M., & Sudirman, A. (2022). Determination of Work Motivation, Leadership Style, Employee Competence on Job Satisfaction and Employee Performance. Golden Ratio of Human Resource Management, 2(1), 57–69. https://doi.org/10.52970/grhrm.v2i1.160

Hamdani, F., Zaen, M. T. A., Yuliadi, Y., & Julkarnain, M. (2021). Design and Build a Web-Based People’s Library Application in Jambi City. The IJICS (International Journal of Informatics and Computer Science), 5(3), 224. https://doi.org/10.30865/ijics.v5i3.3240

Hussain, S. T., Lei, S., Akram, T., Haider, M. J., Hussain, S. H., & Ali, M. (2018). Kurt Lewin’s change model: A critical review of the role of leadership and employee involvement in organizational change. Journal of Innovation & Knowledge, 3(3), 123–127. https://doi.org/10.1016/j.jik.2016.07.002

Liu, P.-H., Huo, T.-I., & Miksad, R. (2018). Hepatocellular Carcinoma with Portal Vein Tumor Involvement: Best Management Strategies. Seminars in Liver Disease, 38(03), 242–251. https://doi.org/10.1055/s-0038-1666805

Moraes, S. de S., Chiappetta Jabbour, C. J., Battistelle, R. A. G., Rodrigues, J. M., Renwick, D. S. W., Foropon, C., & Roubaud, D. (2019). When knowledge management matters: interplay between green human resources and eco-efficiency in the financial service industry. Journal of Knowledge Management, 23(9), 1691–1707. https://doi.org/10.1108/JKM-07-2018-0414

Qader, K. S., Ismeal, B. A., Aziz, H. M., Hamza, P. A., Sorguli, S., Sabir, B. Y., Anwar, G., & Gardi, B. (2021). The Effect of Human Resources Management Skills on Accounting Information Quality in Kurdistan Public Sector. Journal of Humanities and Education Development, 3(3), 131–143. https://doi.org/10.22161/jhed.3.3.14

Rajagukguk, J., & Siagian, H. (2021). The Effect of Liquidity and Total Asset Turnover on Profitability: Research Study n Pharmaceutical Companies in Indonesia Stock Exchange. Ekonomis: Journal of Economics and Business, 5(2), 444. https://doi.org/10.33087/ekonomis.v5i2.400

S Pasaribu, J. (2021). Development of a Web Based Inventory Information System. International Journal of Engineering, Science and Information Technology, 1(2), 24–31. https://doi.org/10.52088/ijesty.v1i2.51

Saad, N. A., Elgazzar, S., & Mlaker Kac, S. (2022). Investigating the Impact of Resilience, Responsiveness, and Quality on Customer Loyalty of MSMEs: Empirical Evidence. Sustainability, 14(9), 5011. https://doi.org/10.3390/su14095011

Sabuhari, R., Sudiro, A., Irawanto, D. W., & Rahayu, M. (2020). The effects of human resource flexibility, employee competency, organizational culture adaptation and job satisfaction on employee performance. Management Science Letters, 1777–1786. https://doi.org/10.5267/j.msl.2020.1.001

Saratih, N. D., & Abdillah, W. (2017). The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS). AFEBI Accounting Review, 2(01), 30. https://doi.org/10.47312/aar.v2i01.68

Sedyastuti, K., Suwarni, E., Rahadi, D. R., & Handayani, M. A. (2021). Human Resources Competency at Micro, Small and Medium Enterprises in Palembang Songket Industry. https://doi.org/10.2991/assehr.k.210413.057

Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1), 60–79. https://doi.org/10.1016/j.accinf.2011.11.001

Tam, C., & Oliveira, T. (2017). Understanding mobile banking individual performance. Internet Research, 27(3), 538–562. https://doi.org/10.1108/IntR-05-2016-0117

Zaim, H., Muhammed, S., & Tarim, M. (2019). Relationship between knowledge management processes and performance: critical role of knowledge utilization in organizations. Knowledge Management Research & Practice, 17(1), 24–38. https://doi.org/10.1080/14778238.2018.1538669

Published

30-11-2023

How to Cite

Ginting, R. E. N., Munthe, H., Rusida S, M., & Siregar, K. H. (2023). The Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance: Study at Shopee Express Delivery Service Companies in Medan City. Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(2), 454–471. https://doi.org/10.55208/63kapw06