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All Journal JMD: Jurnal Riset Manajemen & Bisnis Dewantara El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Suluh Agus Hendrawan
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kecanggihan Teknologi Informasi dan Penggunaan Sistem Informasi Akuntansi Terhadap Kemampuan Kinerja Individu: Studi Kasus pada PT Tri Pranata Jaya Fatwa Wisnu Pranoto; Suluh Agus Hendrawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6531

Abstract

This study aims to analyze the influence of advanced information technology and the use of accounting information systems on individual performance capabilities at PT Tri Pranata Jaya. The research employs a descriptive method with a quantitative approach. Data were collected through purposive sampling involving 45 respondents from the administrative department. The results indicate that advanced information technology has a positive and significant effect on individual performance capabilities. Furthermore, the use of accounting information systems also positively and significantly influences individual performance capabilities. Simultaneously, advanced information technology and the use of accounting information systems have been proven to enhance individual performance capabilities.
UNDERSTANDING CONTINUED USE OF TAX E-FILLING SYSTEMS: EVIDENCE FROM INDONESIA Hartanti, Benih; Tisya Trilaksana Mawarni; Suluh Agus Hendrawan; Sugeng Suprapto
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v6i1.1557

Abstract

The adoption of electronic tax filing (e-filing) systems has been widely examined; however, less attention has been paid to factors influencing their continued use, particularly in public sector contexts. This study investigates the determinants of intention to use and continued use of Indonesia’s e-filing system by integrating the Technology Acceptance Model (TAM) and the DeLone and McLean Information Systems Success Model, with perceived system security and trust initially incorporated as extensions. Using survey data from 100 individual taxpayers and structural equation modeling with partial least squares (SEM-PLS), the study examines the relationships among perceived ease of use, information system quality, perceived system security, trust, and e-filing usage behavior. The results indicate that perceived ease of use, information system quality, and perceived system security significantly influence both intentions to use and continued use of e-filing, while trust does not function as a significant moderating variable. Information system quality emerges as the strongest predictor of usage behavior. These findings suggest that, in institutionalized e-government systems, continued use is driven primarily by system performance and security rather than by trust. The study contributes to the literature on information system continuance and e-government by highlighting how system quality operates as a key indicator of administrative effectiveness in public digital services.
Pengaruh Kecanggihan Teknologi Informasi dan Penggunaan Sistem Informasi Akuntansi Terhadap Kemampuan Kinerja Individu: Studi Kasus pada PT Tri Pranata Jaya Fatwa Wisnu Pranoto; Suluh Agus Hendrawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6531

Abstract

This study aims to analyze the influence of advanced information technology and the use of accounting information systems on individual performance capabilities at PT Tri Pranata Jaya. The research employs a descriptive method with a quantitative approach. Data were collected through purposive sampling involving 45 respondents from the administrative department. The results indicate that advanced information technology has a positive and significant effect on individual performance capabilities. Furthermore, the use of accounting information systems also positively and significantly influences individual performance capabilities. Simultaneously, advanced information technology and the use of accounting information systems have been proven to enhance individual performance capabilities.
Co-Authors Fatwa Wisnu Pranoto Hartanti, Benih Sugeng Suprapto Tisya Trilaksana Mawarni