FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM AT IBIS SEMARANG HOTEL

Abstract

This study aims to analyze the effect of user involvement, formalization of system development, education and training on the performance of the Accounting Information System (SIA) at IBIS Hotel Semarang. The population of this study was all employees of IBIS Semarang Hotel numbering one hundred and thirty-five and the sample was determined using the slovin formula and obtained as many as fifty-eight as well as sampling techniques using stratified rendom sampling. This study used a survey method assisted by a questionnaire with a google form, the question items were measured with a five-point likert scale and the results of the validity and reliability test showed that the question items were valid and realistic. Data analysis techniques use descriptive analysis to describe the identity of respondents and research variables, and inferential analysis uses multiple linear regression analysis. The data were tested by normality test, classical assumption test, model feasibility test and hypothesis test. The results showed that user involvement had a negative and significant effect on SIA performance, while formalization of system development and education and training had a positive and significant effect on SIA performance. The results of this study are expected to provide valuable insights for hotel management, SIA service providers and related researchers. The resulting information can be the basis for improving SIA management strategies, increasing user participation, and ensuring optimal quality in accounting information management in the hospitality environment.