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Penelitian bertujuan mengkaji pengaruh sistem informasi akuntansi, gaya kepemimpinan, dan etos kerja islami terhadap kinerja karyawan, baik secara parsial maupun simultan. Dalam menghadapi dinamika persaingan di sektor perbankan syariah, efektivitas sumber daya manusia menjadi faktor krusial untuk mempertahankan keberlanjutan dan daya saing organisasi. Studi ini menerapkan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan melalui kuesioner dari 45 karyawan Bank BTN KCS Makassar. Hasil analisis regresi berganda menunjukkan bahwa variabel-variabel independen ini memiliki dampak signifikan terhadap kinerja karyawan. Secara parsial, sistem informasi akuntansi, gaya kepemimpinan, dan etos kerja islami terbukti secara positif dan signifikan memengaruhi kinerja karyawan. Temuan ini menggarisbawahi pentingnya implementasi sistem yang solid dan dukungan kepemimpinan yang adaptif. Lebih lanjut, secara simultan, kombinasi dari ketiga variabel tersebut secara substansial berkontribusi pada peningkatan kinerja karyawan, dengan koefisien determinasi (R2) sebesar 71%, yang mengindikasikan bahwa variasi dalam kinerja karyawan dapat dijelaskan secara signifikan oleh variabel-variabel yang diteliti. Temuan ini menegaskan hipotesis yang diajukan bahwa sistem informasi akuntansi yang efisien, gaya kepemimpinan yang efektif, dan etos kerja islami yang kuat merupakan pilar-pilar utama dalam mendorong performa optimal di entitas perbankan syariah. Implikasi praktis dari penelitian ini adalah pentingnya investasi dalam pengembangan sistem, pelatihan kepemimpinan, serta penguatan nilai-nilai spiritual dalam budaya organisasi. This study examines the influence of accounting information systems, leadership styles, and Islamic work ethics on employee performance, both partially and simultaneously. In facing the competitive dynamics within the Islamic banking sector, the effectiveness of human resources is a crucial factor for sustaining the organization's viability and competitiveness. This study employed a quantitative approach with a survey method, where data were collected through questionnaires from 45 employees of Bank BTN KCS Makassar. The results of the multiple regression analysis demonstrate that these independent variables have a significant impact on employee performance. Partially, accounting information systems, leadership styles, and Islamic work ethics were proven to positively and significantly affect employee performance. This finding underscores the importance of implementing a robust system and an adaptive leadership support. Furthermore, simultaneously, the combination of these three variables substantially contributes to an increase in employee performance, with a coefficient of determination (R2) of 71%, indicating that the variation in employee performance can be significantly explained by the variables studied. These findings affirm the proposed hypotheses that an efficient accounting information system, an effective leadership style, and a strong Islamic work ethic are key pillars in driving optimal performance within Islamic banking entities. The practical implications of this research are the importance of investing in system development, leadership training, and strengthening spiritual values within the organizational culture.
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