HUBUNGAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN TERHADAP KINERJA KARYAWAN DI BIDANG KEUANGAN(Studi pada Karyawan PDAM KOTA Malang)

This study was conducted at PDAM Tugu Tirta Malang City to analyze the effect of the quality of the Accounting Information System (AIS) on employee performance in the financial sector. The quality of the AIS is measured through three main indicators: system availability, ease of use and usefulness, and the provision of accurate and timely information. Meanwhile, employee performance is assessed based on work efficiency, report accuracy, and productivity.This study uses a quantitative approach with an associative method. Data were collected through questionnaires distributed to employees in the financial sector of PDAM Malang City. Data analysis was carried out using the r-pearson validity test, Cronbach's alpha reliability, and Rho Spearman correlation analysis to measure the relationship between the variables studied. The results showed that the quality of the AIS quality dimensions (system availability, ease of use, and information accuracy) did not show a significant effect on employee efficiency, productivity, or work accuracy at PDAM Malang City. This finding contradicts the initial hypothesis which assumes a positive relationship between system quality and performance.