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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Buana Handoko, Rangga Restu
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH GAYA MANAJEMEN DAN STRUKTUR ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Buana Handoko, Rangga Restu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.192 KB) | DOI: 10.32670/fairvalue.v4i6.852

Abstract

This study aims to determine how much influence the management style and structure organization on the quality of accounting information system in the Islamic sharia BJB and BJB in Bandung. The research approach used in this study is descriptive and verification analysis using primary data. The sampling technique used was with purposive sampling. The Statistical analysis used in this study is a classic assumption test, validity test, reliability test, and multiple linear regression analysis. Number of population and sample of this study 35 respondents, sampling using purposive samping method with sources obtained through the result of filling out the questionnaire and processed with the help of SPSS software Version 25.0. This results showed that the influence of management style and organization structure affect the quality of accounting information system both partially and simultaneously. Partially management style influences the quality of accounting information system and organization structure influences the quality of accounting information system. Simultaneously management style and organization structure significant affect the quality of accounting information system.
The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia Buana Handoko, Rangga Restu; Ritchi, Hamzah; Adrianto, Zaldy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4128

Abstract

This study aims to analyze the effect of implementing a technology-based Application Programming Interface (API) connector application on tax business processes in Indonesia. This study uses the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM) theoretical approaches to evaluate technology, convenience, benefits, and confidentiality and security factors in improving the efficiency and effectiveness of tax business processes. Data were obtained from a survey of taxpayers registered at the Pratama Bandung Tax Service Office (KPP) using a descriptive quantitative method. The results of the study indicate that technology and convenience factors have a significant positive effect on tax business processes. However, the benefits and confidentiality and security factors do not show a significant effect. In addition, technology has been shown to improve transparency, accuracy, and integration of the tax system. This study recommends the development of a more intuitive application interface, improvement of due date reminder features, and education for taxpayers to increase the adoption of API-based tax technology.
Co-Authors Hamzah Ritchi Zaldy Adrianto