THE ROLE OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL, SALARY, AND INCENTIVES IN IMPROVING EMPLOYEE PERFORMANCE

Abstract

The level of business competitiveness is currently increasing. This motivates management to persist in enhancing performance to attain corporate objectives. To fully fulfil corporate objectives, it is essential to enhance the quality of organisational performance. The study was carried out at PT Samawa Graha Wisata, Sumbawa. The research conducted is associative in nature, employing a quantitative methodology through the distribution of questionnaires to employees and data analysis via SPSS v.25 software, focussing on the impact of management accounting information systems, internal control, salaries, and incentives on employee performance as primary data. The results showed that management accounting information systems, internal control, salary, and incentives each have a significant positive effect on employee performance. In addition, these factors collectively have a significant impact on employee performance. Thus, effective management of accounting information systems, implementation of good internal controls, and provision of appropriate salaries and incentives can contribute directly to improving employee performance in an organization.