Analysis of Employee Knowledge on the Effectiveness of the Accounting Information System at KPRI Amal Bakti Ministry of Religious Affairs Jember
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This study aims to analyze the influence of employee knowledge on the effectiveness of the accounting information system (SIA) at KPRI Amal Bakti, a cooperative under the Ministry of Religious Affairs in Jember Regency. In an increasingly complex organizational environment, the successful implementation of an effective SIA is essential for accurate, timely, and reliable financial data processing and reporting. Employee knowledge plays a crucial role in ensuring the smooth operation and efficiency of such systems, encompassing technical, procedural, and strategic aspects. The research adopts a qualitative descriptive approach, using data collection techniques such as direct observation, in-depth interviews, and documentation. Informants were selected through purposive sampling, specifically employees who are actively involved in operating the SIA. The system implemented at KPRI Amal Bakti is SIABKA, a computerized accounting application designed to assist in recording financial transactions and generating financial reports in accordance with International Financial Reporting Standards (IFRS). The findings reveal that employees demonstrate a solid understanding of the system, supported by regular training programs. The SIA has proven effective in improving operational efficiency, reducing manual errors, and supporting managerial decision-making. Although some technical challenges exist, such as limited server capacity, the overall implementation of the SIA contributes significantly to enhancing transparency, accountability, and internal control within the organization
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