International Journal of Multidisciplinary Research and Growth Evaluation  |  ISSN (Online): 2582-7138  |  Double-Blind Peer Review  |  Open Access  |  CC BY 4.0

Current Issues
     2026:7/3

International Journal of Multidisciplinary Research and Growth Evaluation

ISSN (Online): 2582-7138 | Open Access

The Influence of Accounting Information System Effectiveness, Compensation, and Work Motivation on Employee Performance in Saving and Loan Cooperatives

Author(s):

Published:

Volume: 6 | Issue: 5 | Pages: 464-468

Subject: Management

Country: Indonesia

License: CC BY 4.0

Full Text (PDF)

Open Access - Free to Download

Download Full Article (PDF)

Alternative download link

Abstract

This study is entitled "The Influence of Accounting Information System Effectiveness, Compensation, and Work Motivation on Employee Performance in Saving and Loan Cooperatives." The primary objective of this research is to analyze the extent to which the effectiveness of the accounting information system, compensation, and work motivation influence employee performance. The study focuses on savings and loan cooperatives operating in Marga District. It was conducted across 21 cooperatives with a total population of 84 employees. Using a purposive sampling technique, four respondents were selected from each cooperative, resulting in a total sample of 84 respondents. The respondents included cooperative managers, tellers, credit officers, and treasurers. Data was collected through questionnaire distribution and analyzed using multiple linear regression method with the help of SPSS software. The results indicate that an effective accounting information system, fair compensation, and work motivation collectively have a significant positive influence on improving employee performance in the savings and loan cooperatives of Marga District.

How to Cite This Article

Ni Gusti Ayu Pebriantari, AA Ayu Erna Trisnadewi, AA Sri Purnami (2025). The Influence of Accounting Information System Effectiveness, Compensation, and Work Motivation on Employee Performance in Saving and Loan Cooperatives . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 6(5), 464-468.

Export Citation:

BibTeX RIS EndNote

References

  1. 1. Ababneh OMA. Howdogreen HRMpracticesaffectengagementandpersonalityattributes. JEnviron Plan Manag.2021;64(7\:1204-26.
  2. 2. Adiputra IMP, Sujana E. Managementcontrolsystems, organizationalcultureandvillagecreditinstitutionfinancialperformance. Indones JAccount Res.2021;24(1\:75-108.
  3. 3. Adu DA, Flynn A, Grey C. Executivecompensationandsustainablebusinesspractices: Themoderatingroleofsustainability-basedcompensation. Bus Strategy Environ.2022;31(3\:698-736.
  4. 4. Andarsari PR, Ningtyas MN. Theroleoffinancialliteracyonfinancialbehavior. JAccount Bus Educ.2019;4(1\:24-33.
  5. 5. Atmadja AT, Saputra KAK. Theinfluenceofroleconflict, complexityofassignment, roleobscurityandlocusofcontroloninternalauditorperformance. Acad Account Financ Stud J.2018;22(5\:1-5.
  6. 6. Buhl A, Blazejewski S, Dittmer F. Themore, themerrier: Whyandhowemployee-driveneco-innovationenhancesenvironmentalandcompetitiveadvantage. Sustainability.2016;8(9\:946. doi:10.3390/su
  7. 80909467. Chen CD, Su CH, Chen MH. Are ESG-committedhotelsfinanciallyresilienttothe COVID-19pandemic?Anautoregressivejumpintensitytrendmodel. Tour Manag.2022;93:104581. doi:10.1016/j. tourman.2022.
  8. 1045818. Clemens B, Bakstran L. Aframeworkoftheoreticallensesandstrategicpurposestodescriberelationshipsamongfirmenvironmentalstrategy, financialperformance, andenvironmentalperformance. Manag Res Rev.2010.
  9. 9. Desalegn G, Tangl A. Forecastinggreenfinancialinnovationanditsimplicationsforfinancialperformancein Ethiopian Financial Institutions: Evidencefrom ARIMAand ARDLmodel. Natl Account Rev.2022;4(2\:95-111. doi:10.3934/nar.
  10. 202200610. Ekayani NNS, Sara IM, Sariani NK, Jayawarsa AAK, Saputra KAK. Implementationofgoodcorporategovernanceandregulationoftheperformanceofmicrofinancialinstitutionsinvillage. JAdv Res Dyn Control Syst.2020;12(7\:1-7. doi:10.5373/JARDCS/V12I7/
  11. 2020197711. Gupta V, Mittal S, Ilavarasan PV, Budhwar P. Pay-for-performance, proceduraljustice, OCBandjobperformance: asequentialmediationmodel. Pers Rev.2022.
  12. 12. Johnstone L. Asystematicanalysisofenvironmentalmanagementsystemsin SMEs: Possibleresearchdirectionsfromamanagementaccountingandcontrolstance. JClean Prod.2020;244:118802. doi:10.1016/j. jclepro.2019.
  13. 11880213. La Lumia C, Nachum I. Displacementand Compensationin Germanyafterthe Firstand Second World Wars. Cent Eur Hist.2025. doi:10.1017/S
  14. 893892500002014. Malik P, Garg P. Learningorganizationandworkengagement: themediatingroleofemployeeresilience. Int JHum Resour Manag.2020;31(8\:1071-94. doi:10.1080/09585192.2017.
  15. 139654915. Mallick SK, Rudra S, Samanta R. Sustainableecotourismdevelopmentusing SWOTand QSPMapproach: Astudyon Rameswaram, Tamil Nadu. Int JGeoheritage Parks.2020;8(3\:185-93.
  16. 16. Rai K, Dua S, Yadav M. Associationoffinancialattitude, financialbehaviourandfinancialknowledgetowardsfinancialliteracy: Astructuralequationmodelingapproach. FIIBBus Rev.2019;8(1\:51-60.
  17. 17. Rehan R, Knight MA, Unger AJA, Haas CT. Developmentofasystemdynamicsmodelforfinanciallysustainablemanagementofmunicipalwatermainnetworks. Water Res.2013;47(20\:7184-205. doi:10.1016/j. watres.2013.09.
  18. 6118. Saputra KAK. Theeffectofsoundgovernanceandpublicfinancemanagementontheperformanceoflocalgovernments. Russ JAgric Socio-Econ Sci.2021;118(10\:32-43. doi:10.18551/rjoas.2021-10.
  19. 419. Saputra KAK, Laksmi PAS. Theinfluenceofgreengovernance, implementationofenergyaccounting, andgreenhumanresourcemanagementonsustainability International Journalof Multidisciplinary Researchand Growth Evaluationwww. allmultidisciplinaryjournal. com468|Pageperformance: Anempiricalstudyinthehospitalityindustryin Bali. JIlm Akunt.2024;9(1\:113-36. doi:10.23887/jia. v9i1.
  20. 6663020. Saputra KAK, Subroto B, Rahman AF, Saraswati E. Eco-efficiencyandenergyaudittoimproveenvironmentalperformance: Anempiricalstudyofhotelsin Bali-Indonesia. Int JEnergy Econ Policy.2022;12(6\:175-82. doi:10.32479/ijeep.
  21. 1356521. Shim DC, Park S, Park HH. Linkingperformanceorganizationalcitizenshipbehavior. Rev Public Pers Adm.2024:0734371X241237564.
  22. 22. Buildingrelationsbetweenthecompanyandemployees: Themoderatingroleofleadership. Sustainability.2022;14(14\:8840.
  23. 23. Su L, Swanson SR. Perceivedcorporatesocial-beingandsupportivegreenbehaviorsofhotelemployees: Themediatingroleoftheemployee-corporaterelationship. Tour Manag.2019;72:437-50.
  24. 24. Tavitiyaman P, So CYA, Chan OLK, Wong CKC. Howtasktechnologyfitswithemployeeengagement, organizationalsupport, andbusinessoutcomes: Hotel2022;18(6\:1212-38.
  25. 25. Tuan LT. Disentanglinggreenserviceinnovativebehavioramonghospitalityemployees: Theroleofcustomergreeninvolvement. Int JHosp Manag.2021;99:103045. doi:10.1016/j. ijhm.2021.
  26. 10304526. Ullah Z, Arslan A, Puhakka V. Corporatesocialresponsibilitystrategy, sustainableproductattributes, andexportperformance. Corp Soc Responsib Environ Manag.2021;28(6\:1840-53. doi:10.1002/csr.
  27. 216327. V?squez AFU, Naranjo-Gil D. Managementaccountingsystems, topmanagementteams, andsustainableknowledgeacquisition: Effectsonperformance. Sustainability.2020;12(5\:1-14. doi:10.3390/su
  28. 1205213228. Widarko A, Anwarodin MK. Workmotivationandorganizationalcultureonworkperformance: Organizationalcitizenshipbehavior(OCB\asmediatingvariable. Gold Ratio Hum Resour Manag.2022;2(2\:123-38. doi:10.52970/grhrm. v2i2.207

Publication Information

Journal: International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE)

Publisher: Anfo Publication House

ISSN: 2582-7138 (Online)

Frequency: Bimonthly

Language: English

Open Access: Yes - This article is distributed under the terms of the Creative Commons Attribution 4.0 International License

Share This Article: