Analisis Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Manajemen terhadap Kinerja Organisasi: Kajian Literatur
DOI:
https://doi.org/10.51903/jupea.v6i3.6872Kata Kunci:
Internal Control; Management Accounting Information Systems; Organizational PerformanceAbstrak
This study aims to analyze the influence of internal control and management accounting information systems on organizational performance using a Systematic Literature Review approach. Internal control and management accounting information systems are essential components in management accounting practices that support effective resource utilization, accurate decision-making, and enhanced organizational accountability. This research employs a Systematic Literature Review method by reviewing various national and international journal articles published between 2015 and 2025. The research process includes keyword identification, article selection based on relevance and quality, content analysis, and synthesis of research findings. The results indicate that effective internal control can minimize the risk of deviations and improve compliance with organizational policies, while management accounting information systems provide relevant, accurate, and timely information to support planning, control, and performance evaluation. The integration of these mechanisms significantly contributes to the sustainable improvement of organizational performance
Referensi
Absari, D. U. A. (2025). Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada Klinik Pratama Polres Malang. Analisa: Jurnal Manajemen Dan Akuntansi, 13(1), 47–54. https://doi.org/10.62734/analisa.v13i1.585
Aldona, I. F., & Almaidah, S. (2025). How Does the Use of Accounting Information Systems and Internal Control Affect Employee Performance? A Moderation Analysis of Work Motivation. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 9(1), 126–138. https://doi.org/10.36555/jasa.v9i1.2801
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2015). Fraud examination (5th ed.). Cengage Learning.
Aloisius Hama, M. F., & N., Yohana Murwati, M. H. (2020). PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN). Jurnal Manajemen Akuntansi Palapa Nusantara, 5(1), 63–74.
Anniza Rezky, & F.X. Kurniawan Tjakrawala. (2024). Improve the Effectiveness of the Company ’ S Financial. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(3), 8112–8126.
Azizah, Siti Nur, M. T. H. (2023). PENGARUH AKUNTABILITAS, SISTEM PENGENDALIAN INTERN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA ORGANISASI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA SURABAYA. Journal of Student Research (JSR), 1(2), 155–175.
COSO. (2017). Internal control-Integrated framework. Committee of Sponsoring Organizations of the Treadway Commission.
Drury, C. (2018). Management and cost accounting (10th ed.). Cengage Learning.
Evi Novita Sari, S. (2025). The Effect of Accounting Information Systems, Internal Control, and Organizational Culture on Company Performance. Indonesian Vocational Research Journal, 4(2), 34–42. https://doi.org/10.36555/jasa.v6i2.1862
Hazinatut Daulah, & Suwarno Suwarno. (2025). Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal dan Motivasi Kerja terhadap Kinerja Karyawan. Jurnal Riset Akuntansi, 3(1), 64–79. https://doi.org/10.54066/jura-itb.v3i1.2883
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Lubis, S. M., & Ayu, S. (2022). Disclosure : Journal of Accounting and Finance Pengaruh Sistem Informasi Akuntansi Dan Sistem. Journal of Accounting and Finance, 2(2), 126–141.
Mohammad Iman Nugroho, Venus F Firdaus, Abdullah Muksin, Suhaimi Arung Raessang, M. A. (2024). PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA SHOWROOM BENGKEL DAN SUKU CADANG AUTO2000 DAAN MOGOT JAKARTA BARAT. Jurnal Mitra Manajemen, 15(2), 17–32.
Sabrina Alya, Y. (2022). Anniza Rezky. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(2), 203–213.
Suprantiningrum, S., & Lukas, A. D. (2021). Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi. Owner: Riset & Jurnal Akuntansi, 5(1), 174–185. https://doi.org/10.33395/owner.v5i1.368
Suryanto, D., & Nugroho, A. (2020). Internal control, management accounting system, and organizational efficiency. Journal of Accounting Studies, 24(1),
T, L. A., Harahap, S., Elidawati, & Goh, T. S. (2023). The influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency on the managerial performance of kencana. COSTING:Journal of Economic, Business and Accounting, 6(2), 1210–1221.
Yolin Tri Wedari, Paul Eduard Sudjiman, M. S. (2024). PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA GMAHK UNI INDONESIA KAWASAN BARAT. COSTING:Journal of Economic, Business and Accounting, 7(4), 7307–7317.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
