The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance
Abstrak
This study aims to analyze the influence of internal control systems and accounting information systems on financial performance. The object of the research is the management of the Muhammadiyah Banten regional leadership. This study was conducted on 78 respondents using a quantitative descriptive approach. The data collection method uses the survey method with research data collection instruments are questionnaires through Google Form. The approach used in this study is the Structural Equation Model (SEM) with Smart Partial Least Square (PLS) analysis tools, validity tests, reliability tests and hypotheses of all scales are declared valid. This study proves that the internal control system has a significant effect on financial performance, the accounting information system has a significant effect on financial performance
Artikel teks lengkap
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Referensi
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Hajar, K. I., & Pratiwi, E. (2023). Penerapan Sistem Informasi Akuntansi Dan Penyajian Laporan Keuangan Berdasarkan Sak Emkm. Jurnal Riset Akuntansi & Keuangan, 9(2), 287–302. https://doi.org/10.54367/jrak.v9i2.2894
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Permana, M. N., Setiawan, A. B., & Didi. (2023). Analysis of The Internal Control System of The Revenue Cycle at PT Energi Pelita Alam Bogor. Journal of Social and Economics Research, 5(2), 1025–1045. https://idm.or.id/JSER/index.
Pramono, H., Fakhruddin, I., & Hapsari, I. (2022). Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan. Ratio : Reviu Akuntansi Kontemporer Indonesia, 3(2), 78. https://doi.org/10.30595/ratio.v3i2.13751
Pratopo, R. D., & Wuryani, E. (2023). Pengaruh Sistem Pelaporan Pelanggaran dan Sistem Pengendalian Internal terhadap Pencegahan Kecurangan. Journal of Economics and Business UBS, 12(3), 1707–1723.
Putri, D. K. E., & Pravitasari, D. (2023). Penerapan Sistem Informasi Akuntansi Pengelolaan Kas sebagai Upaya Pengendalian Internal di Kantor BAZNAS Tulungagung. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(3), 672–682. https://doi.org/10.47709/jebma.v3i3.2951
Saputra, M. A., & Novita. (2023). Sistem Pengendalian Internal Berdasarkan COSO Framework pada Perusahaan Konstruksi. Jurnal Riset Akuntansi Politala, 6(1), 197–210.
Saraswati, E., Yuliarti, L., & Kristianto, G. B. (2024). Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce. Efektor, 11(2), 29–40. https://doi.org/10.29407/e.v11i2.23582
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Sultana, R., Alam, M. Z., & Hasan, N. (2025). Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review. Journal of Accounting Literature. https://doi.org/10.1108/JAL-05-2024-0086
Waal, A. de, Bootsman, E. B. and J., & Vermaas, B. (2025). Beyond reporting : transforming the finance function into a promoter of social value creation. Journal of Applied Accounting Research, October. https://doi.org/10.1108/JAAR-11-2024-0421
Wardoyo, D. U., Nadhira, I. R., Afiqah, M., Pransisca, N. M., & Khoerunnisa, S. (2023). Laporan keuangan organisasi nonlaba: studi kasus pusat rehabilitasi YAKKUM tahun 2019. Jurnal Riset Pendidikan Ekonomi, 8(1), 13–19. https://doi.org/10.21067/jrpe.v8i1.7019
Aidah, T. N., & Rahmawati, M. I. (2024). Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 13(1), 1–21. https://doi.org/10.20885/jabis.vol19.iss1.art6
Al-Hashimy, H. N. H., & Yao, J. (2024). Moderating the role of cybernetic controls on data accuracy and decision-making in accounting information systems in construction projects in Iraq. Kybernetes, November. https://doi.org/10.1108/K-09-2024-2328
Annundi, A. S., & Ahmad, A. (2025). Peran Persembahan dalam Pengelolaan Keuangan pada Organisasi Nirlaba. Akubis : Jurnal Akuntansi Dan Bisnis, 10(1), 09–21. https://doi.org/10.37832/akubis.v10i1.76
Anwar, S. A., & Malikah, A. (2021). Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat di Indonesia. Jurnal Akuntansi Sy, 5(2), 142–154.
Ardelia, R. D., Gunarianto, G., & Hasan, K. (2024). Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi, dan Good Corporate Governance Terhadap Kinerja Perusahaan dengan Sustainability Reporting Sebagai Variabel Moderating Selama Masa Pandemi Covid-19. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(1), 3156–3168. https://doi.org/10.56799/ekoma.v4i1.6471
Belhaj, H., & Meriouh, Y. Al. (2024). The risk management of information systems in accounting firms : exploratory study of the perceptions of accountants in Morocco. African Journal of Economic and Management Studies. https://doi.org/10.1108/AJEMS-11-2024-0650
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sastedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). In International Journal of Research & Method in Education (Vol. 38, Issue 2). https://doi.org/10.1080/1743727x.2015.1005806
Hajar, K. I., & Pratiwi, E. (2023). Penerapan Sistem Informasi Akuntansi Dan Penyajian Laporan Keuangan Berdasarkan Sak Emkm. Jurnal Riset Akuntansi & Keuangan, 9(2), 287–302. https://doi.org/10.54367/jrak.v9i2.2894
Hidayat, F., Siregar, S. R., & Nugroho, A. W. (2023). Efek Financial Management Behavior , Self Efficacy , Herding Terhadap Keputusan Investasi Generasi Z ( Effects of Financial Management Behavior , Self-Efficacy , Herding on Generation Z Investment Decisions ). Jurnal Akuntansi, Bisnis Dan Manajemen, 30(1), 61–72. https://doi.org/https://doi.org/10.35606/jabm.v30i1.1192
Huong, N. T., & Dinh, D. Van. (2025). Accounting information systems and business capabilities’ role impacting the Viet Nam-listed corporates’ resilience: the smart-PLS SEM approach. Journal of Accounting and Organizational Change, November. https://doi.org/10.1108/JAOC-07-2024-0250
Istiqomah, A. D., Laily, N., & Santoso, D. (2023). Implementasi Standar Operasional Prosedur Sebagai Sistem Informasi Akuntansi Pengeluaran Kas. Jurnal Sistem Informasi Akuntansi, 4(2), 102–109. https://doi.org/10.31294/justian.v4i2.2045
Nawanir, G., Lim, K. T., Othman, S. N., & Adeleke, A. Q. (2018). Developing and validating lean manufacturing constructs: an SEM approach. Benchmarking, 25(5), 1382–1405. https://doi.org/10.1108/BIJ-02-2017-0029
Nurrasyidin, M., Meutia, Hanifah, I. A., & Bastian, E. (2023). Accounting Information System Analysis and Management Control in an Effort to Improve Effectiveness (Case Study at Muhammadiyah University Prof. DR. HAMKA). Jurnal Ilmiah Manajemen Ubhara, 5(02), 202–210. https://doi.org/10.31599/jimu.v5i02.2948
Oktavianus, L. C., Randa, F., Jao, R., & Praditha, R. (2022). Kinerja Keuangan dan Reputasi Perusahaan: Studi pada Perusahaan yang terdaftar di Bursa Efek Indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi, 13(2), 218–227.
Permana, M. N., Setiawan, A. B., & Didi. (2023). Analysis of The Internal Control System of The Revenue Cycle at PT Energi Pelita Alam Bogor. Journal of Social and Economics Research, 5(2), 1025–1045. https://idm.or.id/JSER/index.
Pramono, H., Fakhruddin, I., & Hapsari, I. (2022). Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan. Ratio : Reviu Akuntansi Kontemporer Indonesia, 3(2), 78. https://doi.org/10.30595/ratio.v3i2.13751
Pratopo, R. D., & Wuryani, E. (2023). Pengaruh Sistem Pelaporan Pelanggaran dan Sistem Pengendalian Internal terhadap Pencegahan Kecurangan. Journal of Economics and Business UBS, 12(3), 1707–1723.
Putri, D. K. E., & Pravitasari, D. (2023). Penerapan Sistem Informasi Akuntansi Pengelolaan Kas sebagai Upaya Pengendalian Internal di Kantor BAZNAS Tulungagung. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(3), 672–682. https://doi.org/10.47709/jebma.v3i3.2951
Saputra, M. A., & Novita. (2023). Sistem Pengendalian Internal Berdasarkan COSO Framework pada Perusahaan Konstruksi. Jurnal Riset Akuntansi Politala, 6(1), 197–210.
Saraswati, E., Yuliarti, L., & Kristianto, G. B. (2024). Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce. Efektor, 11(2), 29–40. https://doi.org/10.29407/e.v11i2.23582
Sastrawan, R., Hendreo, C., & Maulana, A. R. (2024). Perancangan Sistem Informasi Akuntansi Berbasis Framework Codeigniter pada Masjid An Nur Kabupaten Sanggau. Jurnal Lentera Akuntansi, 9(2), 144–156.
Sembiring, P. br, Rahayu, S., & Effendi, S. (2025). Efisiensi Kinerja Keuangan Badan Amil Zakat Nasional (BAZNAS) di Provinsi Sumatera Utara. Jurnal Keuangan Dan Manajeman Terapan, 6(2), 805–816.
Subaki, A., Sumarso, S., Tohari, T., & Hidayat, F. (2023). Determinasi Whistleblowing Intention Melalui Sikap Ethical Awareness Dan Ethical Judgement. Value : Jurnal Manajemen Dan Akuntansi, 18(2), 581–590. https://doi.org/10.32534/jv.v18i2.4279
Sukmawati, N. D., & Susilo, D. E. (2023). Pengaruh Sistem Pengendalian Manajemen dan Pengendalian Internal terhadap Kinerja Keuangan pada Rumah Sakit Jombang. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 7(3), 589–602.
Sultana, R., Alam, M. Z., & Hasan, N. (2025). Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review. Journal of Accounting Literature. https://doi.org/10.1108/JAL-05-2024-0086
Waal, A. de, Bootsman, E. B. and J., & Vermaas, B. (2025). Beyond reporting : transforming the finance function into a promoter of social value creation. Journal of Applied Accounting Research, October. https://doi.org/10.1108/JAAR-11-2024-0421
Wardoyo, D. U., Nadhira, I. R., Afiqah, M., Pransisca, N. M., & Khoerunnisa, S. (2023). Laporan keuangan organisasi nonlaba: studi kasus pusat rehabilitasi YAKKUM tahun 2019. Jurnal Riset Pendidikan Ekonomi, 8(1), 13–19. https://doi.org/10.21067/jrpe.v8i1.7019
Penulis
Abdullah, D., & Asmanah, S. (2025). The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance. Agregat: Jurnal Ekonomi Dan Bisnis, 9(2), 137–147. https://doi.org/10.22236/agregat_vol9.i2/21300
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