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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Natasha Nadira Putri
Unknown Affiliation
Economics, Econometrics & Finance

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Kemanfaatan Digitalisasi Sistem Informasi Akuntansi Dalam Proses Pembelian Dan Pembayaran Diplatform E-Commerce Terhadap Kepuasan Pemakai Erna Murniati; Natasha Nadira Putri; Zul Azmi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.254

Abstract

This study aims to analyze the effect of digitalization of accounting information systems on user satisfaction in the purchasing and payment process on e-commerce platforms. The objects of the study were students who were already working and using e-commerce platforms such as Shopee, Tokopedia, Lazada, Bukalapak, and TiktokShop. Data were obtained using a survey of 83 respondents. With a quantitative approach, the data was then processed using multiple regression. The results of the study indicate that digitalization of accounting information systems has a positive and significant effect on user satisfaction. In addition, the purchasing and payment process on e-commerce platforms also has a significant impact on user experience and satisfaction. Partially, digitalization of accounting information systems has a significant effect on user satisfaction. The purchasing and payment process on e-commerce platforms also has a significant effect. Simultaneously, digitalization of accounting information systems and purchasing and payment processes have a significant effect on user satisfaction. This study emphasizes the importance of integrating digital technology that supports efficiency and security in transactions. Not only does it have an impact on increasing user satisfaction, but it also contributes to the growth and sustainability of e-commerce platforms in the future.
Evaluasi Konsistensi Penyajian Laporan Keuangan Terpusat PT. XYZ Di Kota Pekanbaru Sesuai PSAK 65 (Studi : Tanpa Penyajian Terpisah Dari Cabang) Erna Murniati; Natasha Nadira Putri; Yulia Fitri; Moza Anastasya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study looks at how consistent PT. XYZ's centralized financial reporting is, as the company doesn't make separate financial reports for its branches, using the rules for consolidation in PSAK 65. The study's goal is to look at how consistent PT. XYZ's financial statements are over time, if they follow PSAK 65, and how this affects the quality of the financial information. We used a qualitative case study method, which included in-depth interviews and document analysis. The results show that the financial reports are consistently made over the years and follow the rules for consolidation, even though reports for each branch are not shown. The centralized method makes reporting more efficient and accurate, but it also makes it less clear and thorough. This study adds to what we know about how companies with non-legal-entity branch structures do centralized reporting.
Co-Authors Azmi, Zul Erna Murniati Moza Anastasya Yulia Fitri