Jurnal Ilmiah Akuntansi Peradaban

Evaluasi Penggunaan Sistem Informasi Akuntansi Berbasis Komputer K-Soft Berdasarkan Unified Theory of Technology Acceptance and Use (UTAUT)

Pricilia Joice Pesak — 2024-07-25

Penggunaan sistem informasi akuntansi akan sangat membantu dalam menyusun laporan keuangan yang cepat, tepat dan informatif. Namun, jika sistem informasi tersebut telah lama digunakan dan sering mengalami kendala dalam operasionalnya maka perlu untuk dievaluasi penggunaannya. Penelitian ini bertujuan untuk mengevaluasi penggunaan sistem informasi K-Soft pada PT Bintang Mandiri Bersaudara dengan menggunakan teori Unified Theory of Technology Acceptance and Use (UTAUT). Metode kuantitatif dengan pendekatan kausalitas merupakan metode penelitian ini. Data dikumpulkan melalui kuesioner yang dibagikan kepada karyawan yang menggunakan K-Soft, sebanyak 35 orang. Analisis data menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ekspektasi kinerja memengaruhi penggunaan K-Soft, sedangkan ekspektasi usaha tidak berpangaruh pada penggunaan K-Soft.

The Role of Technology Readiness and Perceptions in AI Adoption Among Accounting Students

Adia Adi Prabowo — 2024-12-30

This study examines the impact of Technology Readiness, Digital Competence, Perceived Usefulness, and Perceived Ease of Use on the adoption of AI technology by accounting students at the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. In the digital era, AI is increasingly utilized to facilitate human tasks, including those of students. However, some students are not yet prepared to adopt this technology, necessitating an evaluation of their readiness and perceptions. The study employs a quantitative method using Partial Least Square (PLS) analysis based on questionnaires distributed to 113 students. The results indicate that Optimism in Technology Readiness, Digital Competence, and Perceived Ease of Use significantly and positively influence AI adoption, while Perceived Usefulness does not show a significant effect.

Keyword: Technology Readiness, Digital Competence, Perceived Usefulness, AI Adoption and Accounting Students.

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan Motivasi Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Nadila Safitri — 2024-12-31

The study is intended at exploring and identifying in depth how different factors influence the level of compliance with tax obligations. To obtain representative data, a random sampling method was applied, and 100 respondents were selected to participate. Data collected from respondents was then analyzed using double linear regression techniques, which allowed researchers to measure and assess the relationship between each factor studied and compliance with tax obligations in a comprehensive manner. Specifically, high awareness of tax liability contributes greatly to increased tax compliance. In addition, in-depth knowledge of tax regulations also plays an important role in determining how obedient a person is in fulfilling his or her tax obligations. The quality of tax authorities also plays a role in improving compliance, with good service inclining to inspire taxpayers to comply more. Moreover, implementation of rigorous and consistent tax sanctions has also been shown to improve compliance with tax obligations. In other words, this study provides evidence that awareness of tax obligations, a good understanding of tax regulations, adequate quality of service from tax authorities, effective enforcement of sanctions, and individual motivation play an important role in improving tax compliance. These findings confirm the importance of focusing on these and provide valuable insights for future tax policies.

Keywords: Taxpayer Awareness, Tax Knowledge, Service Quality, Tax Sanctions, Taxpayer Motivation, Taxpayer Compliance

The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks

Israeni Israeni — 2024-12-31

The study aims to analyze the impact of profit management on the capital structure through the size of the company as an intervening variable on the Sharia General Bank (BUS). The data used in this study is secondary data, with panel data models over nine years, from 2019 to 2023. The research data was analyzed using the path analysis method (path analysis) with the help of SMART-PLS software version 3. The results of the research showed that profit management had a positive and significant influence on the capital structure of the BUS, profit management has a positive influence and significant effect on the size of the company in the Sharial General Bank, company size did not have a significant impact on the structure of capital in BUS, and indirectly profit management did not influence the structures of capital through the company size at BUS.

Implementation of Green Accounting and Sustainability Performance Critical Reflections, Challenges and Opportunities

Safri Haliding — 2024-12-31

The growing awareness of environmental issues and the pressing need for sustainable development have led to significant changes in the corporate world. Traditional accounting practices are increasingly seen as insufficient for addressing the broader impacts of business activities on the environment and society. This study analyses the implementation of green accounting and sustainability performance in the business and decision-making of corporate activities and promote sustainability. The study also highlights the critical reflections of green accounting. The study find that the development of green accounting reflects a growing recognition of the need to incorporate environmental considerations into business operations and decision-making that it will be crucial for organizations to adopt best practices and address the barriers to successful implementation and its impact on sustainability performance that the critical aspects of green accounting is its ability to improve a company's sustainability performance such as government policies and regulations, plays a crucial role in ensuring the successful implementation of green accounting and its impact on environmental preservation.

Pengaruh Independensi, Akuntabilitas, dan Objektivitas Terhadap Kualitas Pada Kantor BPK Perwakilan Sulawesi Selatan

Muh. Nur Akbar — 2024-12-31

This study aims to examine the effect of independence, accountability and objectivity on audit quality at the BPK Representative Office of South Sulawesi. The data in this study were obtained from auditors who worked at the Office of the Supreme Audit Agency (BPK) of South Sulawesi Province who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving questionnaires/code sheets to 54 respondents. The data analysis method used is multiple linear regression analysis. The results of the study show that Independence, Accountability and Objectivity have a positive and significant effect on audit quality.

Keywords: Independence, Accountability, Objectivity, Audit