ENHANCING EMPLOYEE PERFORMANCE IN EDUCATIONAL NONPROFIT ORGANIZATIONS: THE STRATEGIC ROLE OF INFORMATION SYSTEMS AND INTERNAL CONTROL

Abstract

This study examines the strategic role of Accounting Information Systems (AIS) and Internal Control in enhancing employee performance in educational nonprofit organizations at the senior high school level in Bandung City, Indonesia. Using a quantitative approach, data were collected from 86 administrative staff through questionnaires and analyzed using multiple linear regression. The results indicate that both AIS and Internal Control have a significant positive effect on employee performance. Effective AIS supports access to accurate and timely information, while strong internal control enhances accountability and operational effectiveness. These findings highlight the importance of integrating information systems and internal control mechanisms to improve employee performance. The model explains 21.43% of the variation in employee performance, while the remaining 78.57% is influenced by other factors outside the study.

Keywords: Accounting Information Systems, Internal Control, Employee Performance