ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI DI KANTOR LURAH TANUNTUNG

Suci Oktavia. 2025. Analysis of Factors Influencing the Performance of the Accounting Information System at the Tanuntung Village Office, supervised by Hariatih and Anita Achmad Payu.
This study aims to determine the performance of the accounting information system implemented at the Tanuntung Village Office.
The study was conducted at the Tanuntung Village Office, Herlang District, Bulukumba Regency, for one month, from February to March, using a qualitative descriptive approach. Data was collected through interviews and observations, with qualitative data sourced from primary data. Data analysis used the Miles & Huberman model through three stages: data reduction, data presentation, and conclusion drawing to understand the factors influencing the performance of the accounting information system.
The performance of the Accounting Information System (AIS) at the Tanuntung Village Office shows positive results in financial management, although there are some constraints such as internet network disruptions, system errors, and a lack of socialization of new features. Employee understanding is fairly good, but training needs to be more specific and based on real-world cases. Technology infrastructure and technical support also need to be improved, including enhancing internet quality, system maintenance, and providing quick assistance services. Regular evaluation and development of facilities and systems are necessary to ensure that the AIS effectively supports accountability and efficiency in financial recording.