PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI MAKO DAMKAR BPBD KABUPATEN ACEH TENGGARA

Abstract

This study aims to analyze the influence of Management Accounting Information System (MIIS) Quality and Work Discipline on Employee Performance at the Fire Department Operational Headquarters of the Regional Disaster Management Agency (Mako Damkar BPBD) in Southeast Aceh Regency. This study used a quantitative, associative causal approach, with a population of 230 employees and a sample of 100 respondents selected using proportionate random sampling. Data were obtained through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 26. The results indicate that, both partially and simultaneously, the quality of the MIIS and work discipline have a positive and significant effect on employee performance. The coefficient of determination (R²) of 0.462 indicates that the two independent variables explain 46.2% of the variation in employee performance, with the remainder influenced by factors outside the model. These findings emphasize the importance of integrating a quality MIIS and a disciplined work culture in improving the effectiveness and accountability of public servant performance. The results are expected to serve as a reference for local governments in strengthening information systems and employee work ethics.