This research is aimed to examine the influence of the application of internal controls and leadership style
towards the performance of syariah accounting information system. This research is based on the fact that there are
still many users of information systems who are not satisfied with the performance of information systems
that has been applied by companies, therefore, it raises grievance and loss caused by bad
application of information system. The research is done by using the descriptive and verification
approaches. Data are collected through questionnairies which its validity and reliability have been
tested. The research is conducted in 9 Islamic Commercial Banks located in Bandung. The result
shows that the application of internal control, leadership style, and performance of accounting
information system in Islamic Commercial Banks located in Bandung is very good. The
application of internal control has significant effects on the improvement of accounting information
system. Leadership style has significantly influenced the performance level of accounting information
system. Moreover, the application of internal control and leadership style by companies can also improve
the performance of accounting information system.
Penelitian ini bertujuan untuk menguji pengaruh penerapan pengendalian internal dan gaya kepemimpinan terhadap kinerja sistem informasi akuntansi. Penelitian ini dilatarbelakangi oleh kenyataan bahwa masih banyaknya pengguna sistem informasi yang tidak puas dengan kinerja sistem informasi yang telah diterapkan perusahaan, sehingga menimbulkan keluhan serta kerugian dikarenakan penggunaan sistem informasi tersebut tidak optimal. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Penelitian ini dilakukan pada 9 bank umum syariah yang ada di Kota Bandung. Hasil penelitian menunjukkan bahwa penerapan pengendalian internal, gaya kepemimpinan, dan kinerja sistem informasi akuntansi pada bank umum syariah di kota Bandung sudah baik. Penerapan pengendalian internal berpengaruh signifikan terhadap peningkatan kinerja sistem informasi akuntansi. Gaya kepemimpinan berpengaruh signifikan terhadap peningkatan kinerja sistem informasi akuntansi. Baiknya penerapan pengendalian internal dan gaya kepemimpinan pada perusahaan dapat meningkatkan kinerja sistem informasi akuntansi.