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All Journal Perspektif Akuntansi Journal of Business and Technology
Alexandra Adriani Widjaja
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Humanities Computer Science & IT Education Social Sciences Other

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Faktor Penentu Penggunaan Sistem Informasi dan Dampaknya Terhadap Kinerja Perusahaan Alexandra Adriani Widjaja
Perspektif Akuntansi Vol 2 No 2 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.819 KB) | DOI: 10.24246/persi.v2i2.p145-167

Abstract

The application of information technology is intended to support the company's primary activities. The information produced must be able to be used in a real way to improve company performance. The key to the success of information technology utilization is the ability to use information generated by the system in every company decision making. Previous studies show that the use of information is strongly influenced by the ability of individuals and the environment around the individual. Therefore, this study aims to examine the influence of individual competencies and the opportunity to share knowledge (knowledge sharing) with the use of information, and test whether the use of information influences the performance of the company. This study also examined the indirect relationship between knowledge sharing and company performance. Tests are carried out using Structural Equation Modeling (SEM). The results of this study indicate that knowledge sharing has a significant effect on the use of information. The use of information also has a significant effect on company performance. On the other hand, this study found that individual competencies did not have a significant effect on information use. This study also cannot prove the indirect influence of knowledge sharing variables on company performance through information usage variables.
Pengukuran Kesiapan Literasi Digital Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Pelaporan Pajak Elektronik M Devitia Putri Nilamsari; Alexandra Adriani Widjaja; Shandy Jannifer Matitaputty
Perspektif Akuntansi Vol 3 No 1 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.844 KB) | DOI: 10.24246/persi.v3i1.p61-83

Abstract

Micro Small and Medium Enterprises (MSMEs) have an important role in the economy including tax revenues for MSMEs. MSMEs are faced the tax reporting that start requiring taxpayers to report their taxes electronically. The digital capability of a business entity including MSMEs are suspected to have an influence on its administrative oblihations, which include MSMEs tax reporting obligations. This study aims to measure the readiness of MSMEs digital literacy towards electronic tax reporting in Semarang as seen from the MSMEs digital literacy profile and whether there is a correlation between digital literacy and their electronic tax reporting. This study uses primary data which collected by questionnaire with MSMEs subjects that incorporated in the Womanpreneur Community (WPC) of Semarang. The results showed that WPC Semarang, digital literacy has a weak correlation with electronic tax reporting. In addition, the interest of MSMEs to report electronic tax obligations are weakly correlated with their technical ability to use computer. In other words, the technical ability factor does not become a barrier for MSMEs to fulfill tax obligations electronically. Keywords: Micro Small and Medium Enterprises (MSMEs), Digital Literacy, Electronic Tax Reporting
Designing Financial Information Systems And Customer Management On Website-Based CCPA And P3A Rafael Anthonio Nanda; Erdhi Widyarto Nugroho; Alexandra Adriani Widjaja
Journal of Business and Technology Vol 2, No 2: Agustus 2022
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jbt.v2i2.4869

Abstract

Business competition that is increasingly fierce in this era, requires companies to not only focus on profits but also focus on the needs of consumers and stakeholders. Along with the development of information technology, the company's efforts in meeting the needs of consumers and stakeholders, can be supported with the help of information systems. With the help of a well-integrated information system, companies can collect, process, analyze and store data more quickly, precisely and accurately and can maximize marketing, sales and service efforts to consumers. In CCPA and P3A, the recording of transactions and customer data is still done manually. Because of this, a financial information system and customer management were developed. Based on the results of the functionality test and the results of interviews with users, it proves that the system developed can support the performance of CCPA and P3A in terms of recording transaction data and customer data.
Co-Authors Erdhi Widyarto Nugroho M Devitia Putri Nilamsari Rafael Anthonio Nanda Shandy Jannifer Matitaputty