Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa di Kecamatan Lawe Bulan Kabupaten Aceh Tenggara

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa Kcematan Lawe Bulan, Aceh Tenggara. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada 40 Aparatur Desa kantor Desa Kecamatan Lawe Bulan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi tidak bepengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Kualitas Sumber Daya Manusia berpengaruh positif terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Sistem Infromasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh positif dan signifikan terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara, diterima. This study aims to examine the influence of Accounting Information Systems and Human Resource Quality on the Performance of Village Government Officials in Lawe Bulan Subdistrict, Southeast Aceh. The research data were collected through questionnaires distributed to 40 employees of the Village Office in Lawe Bulan Subdistrict. The findings indicate that the Accounting Information System does not affect the performance of Village Government Officials in Lawe Bulan Subdistrict, Southeast Aceh. However, Human Resource Quality has a positive effect on the performance of Village Government Officials. Furthermore, the Accounting Information System and Human Resource Quality simultaneously have a positive and significant effect on the performance of Village Government Officials in Lawe Bulan Subdistrict, Southeast Aceh. Therefore, it can be concluded that the hypothesis stating that the Accounting Information System and Human Resource Quality simultaneously affect the performance of Village Government Officials in Lawe Bulan Subdistrict, Southeast Aceh, is accepted.