Pengaruh E-Commerce, Pemanfaatan Sistem Informasi Akuntansi, dan Gaya Kepemimpinan pada Kinerja Karyawan

Henny Triyana Hasibuan; Ayu Ary Susanti

doi:10.59059/jupiekes.v4i3.3220

Authors

Henny Triyana Hasibuan Universitas Udayana
Ayu Ary Susanti Universitas Udayana

DOI:

https://doi.org/10.59059/jupiekes.v4i3.3220

Keywords:

Accounting Information System, E-commerce, Employee Performance, Leadership Style, Technology Utilization

Abstract

Tourism development in Gianyar is driving the growth of the hotel industry and demanding optimal employee performance. Although the occupancy rate at The Royal Pita Maha Hotel increased in the 2022–2024 period, this result is not yet optimal. Employee performance is influenced by various factors, including e-commerce, accounting information systems, and leadership style. Several challenges remain, requiring analysis of their influence. This research is based on the Technology Acceptance Model (TAM), which explains that technology acceptance is influenced by perceptions of usefulness and ease of use, and the Resource-Based View (RBV), which emphasizes that organizational excellence is determined by strategic resource management, including leadership. A purposive sampling technique was used to select 70 employees. Data were collected through interviews, observations, and questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that e-commerce, accounting information systems, and leadership style have a positive and significant impact on employee performance at The Royal Pita Maha Hotel. The practical implications of this study are that the management of The Royal Pita Maha Hotel needs to optimize the use of e-commerce, improve the quality of its accounting information systems, and implement an effective leadership style to enhance employee performance. The theoretical implications of this study strengthen the Technology Acceptance Model (TAM) that technology acceptance and utilization can improve employee performance, and support the Resource-Based View (RBV) that leadership as a strategic resource plays a role in improving organizational performance.

References

Agustin, I. (2020). Pengaruh gaya kepemimpinan terhadap kinerja UMKM. Jurnal Ekonomi dan Bisnis, 8(2), 134–142.

Alzoubi, H., Alshurideh, M., Al Kurdi, B., Akour, I., & Aziz, R. (2022). Does BLE technology contribute towards improving marketing strategies, customers' satisfaction and loyalty? The role of open innovation. International Journal of Data and Network Science, 6(2), 449–460. https://doi.org/10.5267/j.ijdns.2021.12.009

Amirullah, M., & Budiyono, S. (2004). Manajemen kepemimpinan dan perilaku organisasi. Salemba Empat.

Asyriyanti, M., & Hanifah, H. S. (2023). Peran modal sosial pada kinerja usaha mikro kecil dan menengah (UMKM) di Garut Kota. Jurnal Financia: Akuntansi dan Keuangan, 4(2), 74–82.

Barney, J. (1991). The resource-based view of the firm. Journal of Management, 17(1), 99–120.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.

Dewi, A. A. C. M., Sihombing, I. H. H., & Pratiwi, K. A. D. (2023). Pengaruh gaya kepemimpinan terhadap kinerja karyawan di Hotel Canggu Dream Village. Jurnal Bisnis Hospitaliti, 12(2), 91–101.

Fitrah, M., & Yuliati, D. (2023). Pengaruh e-commerce terhadap kinerja karyawan pada hotel. Jurnal Ekonomi Digital, 5(2), 99–107.

Ghozali, I. (2009). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.

Ghozali, I. (2021). Aplikasi analisis multivariate dengan SPSS dan AMOS untuk penelitian sosial dan bisnis. Badan Penerbit Universitas Diponegoro.

Haikhal, M. (2022). Pemanfaatan teknologi informasi dan e-commerce dalam meningkatkan kinerja karyawan pada Hotel The Royal Pita Maha. Jurnal Sistem Informasi dan Bisnis, 10(2), 67–75.

Hall, J. A. (2021). Accounting information systems. Salemba Empat.

Handoko, T. H. (2020). Manajemen personalia dan sumber daya manusia. BPFE.

Hasibuan, M. S. P. (2020). Manajemen sumber daya manusia. Bumi Aksara.

Helsi, F. (2023). E-commerce sebagai strategi meningkatkan daya saing UMKM. Jurnal Ilmu Manajemen Terapan, 9(1), 88–97.

Hermawan, Y. B. (2022). Pengaruh sistem informasi akuntansi, sistem pengendalian intern, kompleksitas tugas, dan budaya organisasi terhadap kinerja karyawan (Studi kasus pada Hotel Aston Inn Pandanaran Semarang). Jurnal EBISTEK (Ekonomi Bisnis dan Teknologi), 3(1), 1–13.

Joseph, C. (2020). E-commerce dan pengaruhnya terhadap pemasaran dan penjualan UMKM. Gramedia.

Jovanović, N. M., Nikolov, V., Vidović, N., Vitorović, J., Tošić, S., Cvetković, V. J., Mitrović, T., & Stoimenov, T. J. (2020). Optimizing conditions for MGMT promoter methylation status analysis in glioblastoma FFPE samples. Biologica Nyssana, 11(2), 139–147.

Kasmir. (2020). Manajemen sumber daya manusia. RajaGrafindo Persada.

Lestari, I. (2023). Analisis sistem informasi akuntansi terhadap kinerja perusahaan pada Hotel Pantai Mutiara Pelabuhan Ratu Sukabumi. JAMMI: Jurnal Akuntansi UMMI, 3(2), 46–54.

Lovita, E., & Susanty, F. (2021). Peranan pemahaman e-commerce dan sistem informasi akuntansi bagi kewirausahaan. Jurnal Akuntansi dan Manajemen, 18(2), 47–54.

Maftukhin, Ernitawati, Y., & Wulandari, H. K. (2021). Pengaruh efektivitas penerapan sistem informasi akuntansi terhadap kinerja karyawan hotel (Studi pada karyawan Hotel Dedy Jaya Group). Journal of Accounting and Finance (JACFIN), 2(1), 1–6.

Pramestiningrum, A., & Iramani, R. (2020). Analisis faktor-faktor yang mempengaruhi kinerja usaha mikro kecil dan menengah. Jurnal Ilmu Ekonomi, 14(3), 187–195.

Rahmawati, H., Purwantini, H. H., & Maharani, B. (2022). Pengaruh penerapan sistem informasi akuntansi, kualitas sistem informasi akuntansi, dan kesesuaian tugas teknologi terhadap kinerja pegawai. ACE: Accounting Research Journal, 2(1), 102–119.

Ratu, N. I. H., Sari, M. M. R., & Putri, I. G. A. M. A. D. (2018). Kecerdasan spiritual memoderasi gaya kepemimpinan dan budaya organisasi pada kinerja penyusun laporan akuntabilitas kinerja instansi pemerintah (LAKIP). E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 57–84.

Romney, M. B., & Steinbart, P. J. (2016). Sistem informasi akuntansi (Terjemahan Kikin & Novita). Salemba Empat.

Silaen, N. R. (2021). Kinerja karyawan. Widina Bhakti Persada.

Sinambela, L. P. (2018). Manajemen kinerja: Panduan praktis untuk meningkatkan kinerja pegawai dan organisasi. Bumi Aksara.

Sitorus, D. R., Simanjuntak, D. C. Y., & Putri, U. A. (2023). Pengaruh online customer review, city image, dan perceived price terhadap purchase intention pada Bolu Meranti. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 5(2).

Susanto, T. D., & Goodwin, R. (2020). User acceptance of SMS-based e-government services. In International Conference on Electronic Government (Lecture Notes in Computer Science, Vol. 6846).

Sutrisno, E. (2020). Manajemen sumber daya manusia (Edisi ke-10). Kencana Prenadamedia Group.

Tiandra, L., Suryana, R., & Ningsih, D. (2019). Pengaruh e-commerce terhadap kinerja karyawan pada Hotel The Royal Pita Maha di masa digitalisasi. Jurnal Ekonomi dan Teknologi, 5(2), 76–83.

Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273–315. https://doi.org/10.1111/j.1540-5915.2008.00192.x

Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926

Vergiansyah, D. (2025). Gaya kepemimpinan transformasional dalam meningkatkan kinerja karyawan pada Hotel The Royal Pita Maha. Jurnal Kepemimpinan dan Inovasi, 11(1), 103–115.

Wiguna, A. A. M. R. A., Diwyarthi, N. D. M. S., & Kalpikawati, I. A. (2025). Pengaruh gaya kepemimpinan terhadap kinerja karyawan di TIS Hotel, Legian. Jurnal Multidisiplin West Science, 4(7), 887–901.

Wijayanti, A. (2021). Pengaruh penggunaan teknologi informasi terhadap efektivitas operasional UMKM. Jurnal Ekonomi Kreatif dan Digital, 7(2), 128–137.

Yuliandri, A., Setiawan, D., & Kurniawati, S. (2025). Analisis pengaruh gaya kepemimpinan terhadap kinerja karyawan pada Hotel The Royal Pita Maha di masa pemulihan ekonomi. Jurnal Riset Ekonomi dan Bisnis.