Analysis Of User Involvement, Personal Technical Capabilities, And Formalization Of The Development System For The Performance Of The Accounting Information System (SIA) (Empirical Study Of BRI Bank Iskandar Muda Branch)

Feb 27, 2025 by ADMIN 221 views

Analysis of the Effect of User Involvement, Personal Engineering Ability, and Formalization of Development Systems on Accounting Information Systems Performance at BRI Bank Iskandar Muda Branch

Introduction

The performance of Accounting Information Systems (SIA) is a critical aspect of any organization, particularly in the banking sector. The success of SIA depends on various factors, including user involvement, personal technical capabilities, and formalization of the development system. This study aims to explore the effect of these factors on the performance of SIA at PT Bank Rakyat Indonesia (Persero) Iskandar Muda Branch. By using descriptive methods and causal research design, this study examines the factors that contribute to the effectiveness of SIA in the banking environment.

Methodology

This study used a sample of 89 employees of PT Bank Rakyat Indonesia (Persero) Iskandar Muda Branch. The data analysis technique applied was the Partial Least Square (PLS) method with the help of SmartPLS software. The results of the analysis show that the involvement of users and the ability of personal techniques have a positive and significant influence on the performance of accounting information systems at a significance level of 5%. Conversely, the formalization of the development system does not show a significant effect on the performance of accounting information systems.

User Involvement

User involvement is a key factor that can improve the performance of information systems. In the context of banking, when employees are involved in the process of developing and implementing systems, they tend to better understand and utilize existing systems. This involvement creates a sense of ownership, which encourages the use of the system more effectively and efficiently. In this study, the positive contribution of the involvement of the user shows the importance of communication and collaboration between the system development team and the final user.

The involvement of users can be achieved through various means, such as:

Regular feedback: Providing regular feedback to users on the performance of the system can help identify areas for improvement and encourage users to participate in the development process.
Collaborative development: Involving users in the development process can help ensure that the system meets their needs and expectations.
Training and support: Providing training and support to users can help them understand and utilize the system effectively.

Personal Engineering Ability

Personal technical capabilities also play an important role in the success of accounting information systems. Employees who have good technical expertise can more quickly adapt to the new system and solve technical problems that may arise. In this study, the results showed a positive relationship between personal technical capabilities and information system performance emphasizes the need for training and sustainable development for employees. Investment in developing employee technical capabilities will have a direct impact on the performance of the system they use.

The personal technical capabilities of employees can be developed through various means, such as:

Training and development programs: Providing training and development programs can help employees develop their technical skills and knowledge.
Mentorship: Pairing employees with experienced colleagues can help them learn from their experiences and develop their technical skills.
Encouraging innovation: Encouraging employees to think creatively and come up with innovative solutions can help them develop their technical skills and knowledge.

Formalization of the Development System

Although the formalization of the development system is an important element in maintaining operational and policy standards, this study found that formalization did not have a significant impact on the performance of accounting information systems. This can be interpreted that too many regulations and procedures can inhibit the flexibility and innovation needed in system development. Therefore, it is important for management to balance the need for a clear structure and provide space for creativity and adaptability.

The formalization of the development system can be achieved through various means, such as:

Establishing clear policies and procedures: Establishing clear policies and procedures can help ensure that the system development process is consistent and efficient.
Providing guidelines and standards: Providing guidelines and standards can help ensure that the system development process meets the required standards and quality.
Encouraging flexibility and innovation: Encouraging flexibility and innovation can help ensure that the system development process is adaptable and responsive to changing needs and requirements.

Conclusion

Overall, this research provides an important insight into how the involvement of users and the ability of personal engineering can contribute significantly to the performance of accounting information systems at PT Bank Rakyat Indonesia (Persero) Iskandar Muda Branch. On the other hand, the formalization of the development system needs to be further evaluated to ensure that the existing structure does not hamper system performance. The results of this study can be used as a reference for management in formulating more effective information system development strategies, as well as maximizing the potential of employees in utilizing information technology in the company.

Recommendations

Based on the findings of this study, the following recommendations are made:

Increase user involvement: Management should increase user involvement in the system development process to ensure that the system meets the needs and expectations of users.
Develop employee technical capabilities: Management should develop employee technical capabilities through training and development programs to ensure that employees have the necessary skills and knowledge to utilize the system effectively.
Re-evaluate formalization of the development system: Management should re-evaluate the formalization of the development system to ensure that it does not inhibit flexibility and innovation in system development.

By implementing these recommendations, management can ensure that the accounting information system at PT Bank Rakyat Indonesia (Persero) Iskandar Muda Branch is effective and efficient, and that employees are able to utilize the system to its full potential.
Q&A: Analysis of the Effect of User Involvement, Personal Engineering Ability, and Formalization of Development Systems on Accounting Information Systems Performance at BRI Bank Iskandar Muda Branch

Q: What is the main objective of this study?

A: The main objective of this study is to explore the effect of user involvement, personal engineering ability, and formalization of the development system on the performance of accounting information systems at PT Bank Rakyat Indonesia (Persero) Iskandar Muda Branch.

Q: What is the significance of user involvement in the development of accounting information systems?

A: User involvement is a key factor that can improve the performance of information systems. When employees are involved in the process of developing and implementing systems, they tend to better understand and utilize existing systems. This involvement creates a sense of ownership, which encourages the use of the system more effectively and efficiently.

Q: How can user involvement be achieved in the development of accounting information systems?

A: User involvement can be achieved through various means, such as:

Regular feedback: Providing regular feedback to users on the performance of the system can help identify areas for improvement and encourage users to participate in the development process.
Collaborative development: Involving users in the development process can help ensure that the system meets their needs and expectations.
Training and support: Providing training and support to users can help them understand and utilize the system effectively.

Q: What is the role of personal engineering ability in the success of accounting information systems?

A: Personal technical capabilities also play an important role in the success of accounting information systems. Employees who have good technical expertise can more quickly adapt to the new system and solve technical problems that may arise.

Q: How can personal engineering ability be developed in employees?

A: Personal engineering ability can be developed through various means, such as:

Training and development programs: Providing training and development programs can help employees develop their technical skills and knowledge.
Mentorship: Pairing employees with experienced colleagues can help them learn from their experiences and develop their technical skills.
Encouraging innovation: Encouraging employees to think creatively and come up with innovative solutions can help them develop their technical skills and knowledge.

Q: What is the significance of formalization of the development system in the development of accounting information systems?

A: Although the formalization of the development system is an important element in maintaining operational and policy standards, this study found that formalization did not have a significant impact on the performance of accounting information systems.

Q: How can formalization of the development system be achieved in the development of accounting information systems?

A: Formalization of the development system can be achieved through various means, such as:

Establishing clear policies and procedures: Establishing clear policies and procedures can help ensure that the system development process is consistent and efficient.
Providing guidelines and standards: Providing guidelines and standards can help ensure that the system development process meets the required standards and quality.
Encouraging flexibility and innovation: Encouraging flexibility and innovation can help ensure that the system development process is adaptable and responsive to changing needs and requirements.

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

A: The results of this study have implications for management in terms of formulating more effective information system development strategies, as well as maximizing the potential of employees in utilizing information technology in the company.

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

A: Based on the findings of this study, the following recommendations are made:

Increase user involvement: Management should increase user involvement in the system development process to ensure that the system meets the needs and expectations of users.
Develop employee technical capabilities: Management should develop employee technical capabilities through training and development programs to ensure that employees have the necessary skills and knowledge to utilize the system effectively.
Re-evaluate formalization of the development system: Management should re-evaluate the formalization of the development system to ensure that it does not inhibit flexibility and innovation in system development.