CD Skripsi
“Pengaruh Sistem Informasi Akuntansi Dan Gaya Kepemimpinan Terhadap Kinerja Bumdes” (Studi Empiris Pada Bumdes Di Kabupaten Rokan Hulu)
ABSTRACT
Village-Owned Enterprises (BUMDes) have an important role in improving the
economy of a village by developing good governance, so to manage BUMDes
properly it requires a leader with a good leadership style who can move his
subordinates to achieve organizational goals of the village community welfare
organization. In addition, in the management of BUMDes, an Accounting
Information System (AIS) is needed so that the financial reports of BUMDes are
of high quality. This study aims to examine the effect of accounting information
systems, and leadership style on the performance of BUMDes. This research is a
quantitative research where the data used in this study are primary data and data
collection is carried out directly using a questionnaire which is measured using a
Likert scale. The population of this research is BUMDes registered with the
Community Empowerment Agency and Rokan Hulu Village Government as many
as 127 Village-Owned Enterprises. The sample in this study was 168 respondents
who were determined using the Slovin formula with the sample collection
technique being purposive sampling which filled the positions of the head of the
director, secretary, and accounting department. Data analysis was performed
using multiple linear regression. The results obtained from this study are that the
accounting information system and leadership style affect the performance of
BUMDes.
Keywords : Accounting Information Systems, Leadership Style, Performance Of
BUMDes
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