Article Per Year (5 Year)
p-Index From 2020 - 2025
1.931
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal TAMBORA Jurnal Madani Jurnal Ekonomi dan Bisnis Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Indonesian Business Review Al Dzahab Jurnal Pengabdian Pada Masyarakat Jurnal Nusa Akuntansi Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Hambali, Denny
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Al Dzahab

 1 
Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak: MSME Transformation through Accounting Information Systems: Report Accuracy, Information Speed, and Tax Compliance Hambali, Denny; Rizqi, Reza Muhammad
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5839

Abstract

Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power. Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues.
Co-Authors Akbar, Arya Zulfikar Cahyatullah, Sinta Elisyah, Elisyah Febriani, Juliana Fitriani, Nurida Indriani, Putri Awalyah Intan Syahfitri, Diah Irma Suryani Jibrail, Ahmad Martadinata, Sudrajat Muhammad Rizqi, Reza Nurasia Nurfadliyah, Nurfadliyah Putri, Novida Halleine Rizqi, Reza Muhammad Rosalina, Nadhira Semiwati, Semiwati Sri Nuryani, Hanifa Sriyatun Sriyatun Sriyatun, Sriyatun Sugiarto, Aris Syahfitri, Diah Intan Triandra, Nanda Tryana, Ayu Levia