Pengaruh Sistem Informasi Akuntansi dan Kompetensi Pengguna Sistem terhadap Kinerja Karyawan pada Bank SulutGo Cabang Gorontalo

This study aims to analyze the effect of Accounting Information Systems and System User Competence on Employee Performance at Bank SulutGo Gorontalo Branch. This research employed a quantitative approach using a survey method. The population consisted of all employees of Bank SulutGo Gorontalo Branch, with a sample of 40 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results indicate that the Accounting Information System has no significant effect on Employee Performance. In contrast, System User Competence has a positive and significant effect on Employee Performance. Furthermore, the simultaneous test results reveal that Accounting Information Systems and System User Competence jointly have a positive and significant effect on Employee Performance at Bank SulutGo Gorontalo Branch. These findings suggest that improving employee performance requires not only adequate information system support but also strong user competence to ensure that the system can be utilized optimally in supporting the company's operational activities. The study concludes that System User Competence is a more dominant factor in improving Employee Performance than the Accounting Information System when examined partially. Therefore, Bank SulutGo Gorontalo Branch should continuously enhance employee competence through training and the development of information system utilization skills to support performance improvement.