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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Wiralestari Wiralestari
Faculty of Economics and Business, Jambi University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE Intan Putri Kusumathias; Sri Rahayu; Wiralestari Wiralestari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.949

Abstract

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021 Busyaib Syamsul Sirot; Enggar Diah Puspa Arum; Wiralestari Wiralestari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.891

Abstract

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.
Co-Authors Busyaib Syamsul Sirot Enggar Diah Puspa Arum Enggar Diah Puspa Arum Intan Putri Kusumathias Sri Rahayu