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All Journal Jurnal Aplikasi Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Informatika Ekonomi Bisnis
Junias, Donny Teguh Santoso
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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The Relationship of Digital Accounting and Digital Economics in Information Technology Transformation Junias, Donny Teguh Santoso; Lasfeto, Deddy Barnabas; Naiola, Fransiscus Nicodemus; Malelak, Elma Margaretha
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.827

Abstract

The aim of this research is to conduct further studies related to the use of digital accounting in an effort to optimize the success of improving the digital-based economy so that it is hoped that it will actually provide real benefits for the business world without being accompanied by detrimental errors in management in the accounting field. The research method used is by conducting a questionnaire survey on several conceptual parameters in Digital Accounting that support the development of the Digital Economy in current conditions. Data analysis uses quantitative qualitative analysis to explain the results of the numerical data analysis produced. The sample used was 43 respondents taken randomly. The expected research output is to be able to make a strategic contribution to the use of digital accounting technology in supporting the development of the digital economy in the business world. The final conclusion of this research proves that digital accounting and the digital economy have a very strong relationship (Corr. Pearson=0.949141 > 0.80). Testing the correlation of digital accounting using the parameters of ease of information and data/internet access illustrates a very strong relationship with information transformation in the digital economic world.
How Task Complexity Moderates the Relationship Between Well-Being, Competency, and Auditor Performance? Naiola, Fransiscus Nicodemus; Junias, Donny Teguh Santoso
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p1136-1153

Abstract

This study analyzes the influence of Healthy Lifestyle, Psychological Well-Being, Self-Efficacy, Competency, and Experience on Auditor Performance, as well as the role of Task Complexity as a moderator. The study was conducted on auditors at the Regional Inspectorate of East Nusa Tenggara Province with 35 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS version 22. The results show that all independent variables have a significant positive effect on auditor performance. Task Complexity moderates the effect of Experience on Auditor Performance but does not moderate the influence of the other variables.
IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE IN KUPANG CITY: A SYNERGY OF TAXPAYERS, ORGANIZATIONS, AND TAX TECHNOLOGY Oktariyana, Made Denny; Junias, Donny Teguh Santoso
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.751

Abstract

This study analyzes the declining compliance level of individual taxpayers in reporting Annual Tax Returns at the Kupang Primary Tax Office (2020–2024). Despite a sharp increase in active taxpayers, the compliance rate fell drastically from 92.9% (2020) to 54.5% (2024). The research examines this decline by considering three factors: low tax comprehension, new Average Effective Rate (TER) regulations (PP No. 58/2023), and administrative constraints from the system transition to Coretax (PMK No. 81/2024). This research employs an analytical framework that synergizes Taxpayer, Organization, and Technology variables, using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The research results show key findings across these factors. The Organization Factor shows that Understanding of Tax Regulations and tax sanctions has a positive and significant influence on Individual Taxpayer Awareness; however, Tax Socialization has no significant impact. Furthermore, the Technology Factor emerged as a strong driver, with the Tax Administration System, Information System Quality, and Service Quality all having a positive and significant influence on Individual Taxpayer Awareness, affirming the crucial role of modern systems. Finally, the Human Factor plays a central role. Individual Taxpayer Awareness is proven to have a positive and significant influence on Individual Taxpayer Compliance with the highest path coefficient (0.603), making it the most dominant predictor in achieving compliance.
Co-Authors Deddy Barnabas Lasfeto, Deddy Barnabas Heni Pujiastuti Made Denny Oktariyana Malelak, Elma Margaretha Naiola, Fransiscus Nicodemus