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All Journal Jurnal Ilmiah ASET Jurnal Bingkai Ekonomi (JBE) IECON: International Economics and Business Conference
Nurdhiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Partisipasi Pengguna Dalam Pengembangan, Kemampuan Pengguna dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Pada Moment Coffee Semarang Nurdhiana; Triani; Natasya Rahmawati
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.376

Abstract

The purpose of this study was to determine the factors that affect the performance of accounting information systems. The population and sample amounted to 30 respondents, saturated sample collection technique (census). Data analysis tools used multiple linear regression, tested classical assumptions, classical assumption tests and reliability tests. User participation has a positive effect on the performance of accounting information systems, user skills have no effect on the performance of accounting information systems, top management support has no effect on the performance of accounting information systems.
The Assessing the Effectiveness of Digital Media Used by the Directorate General of Taxes to Enhance Tax Literacy among Millennial Taxpayers Marsela Nur Cahyani; Yuni Fitriyani; Iin Indarti; Triani; Nurdhiana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/zzeks921

Abstract

This study aims to analyze the effectiveness of digital media utilization by the Directorate General of Taxes (DGT) in enhancing tax literacy among millennial taxpayers. With the advancement of information technology and the growing dominance of millennials as a significant portion of the taxpayer base, the DGT is required to adopt more modern and adaptive communication strategies. This research employs a quantitative approach by distributing questionnaires to 150 millennial taxpayers who are active on social media and exposed to tax education content from the DGT. The findings indicate that the use of digital platforms such as Instagram, YouTube, and TikTok significantly improves millennials' understanding of their tax obligations, although the effectiveness is still influenced by the intensity and quality of the content delivered. These results suggest that the DGT needs to further optimize its digital communication strategies to ensure greater relevance and engagement among the millennial generation.
Pengaruh Partisipasi Pengguna Dalam Pengembangan, Kemampuan Pengguna dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Pada Moment Coffee Semarang Nurdhiana; Triani; Natasya Rahmawati
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.376

Abstract

The purpose of this study was to determine the factors that affect the performance of accounting information systems. The population and sample amounted to 30 respondents, saturated sample collection technique (census). Data analysis tools used multiple linear regression, tested classical assumptions, classical assumption tests and reliability tests. User participation has a positive effect on the performance of accounting information systems, user skills have no effect on the performance of accounting information systems, top management support has no effect on the performance of accounting information systems.
Pengaruh Corporate Governance dan Subsequent Event terhadap Audit Report Lag Ginting, Egina Charista; Elma Muncar Aditya; Nurdhiana
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.255

Abstract

Audit report lag is the time period between a company's financial year-end and the date its audited financial statements are released. This study aims to analyze the influence of corporate governance mechanisms and subsequent events on audit report lag. The study was conducted on 36 industrial goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. The analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that subsequent events and size of the board of directors, have an effect on audit report lag, while independent commissioners, independent audit committees, and auditor opinions, has no effect on audit report lag.
Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi SDM dalam Mendukung Efektivitas Sistem Informasi Akuntansi pada Lingkungan Bisnis Digital: (Studi Kasus pada PT. Pandowo Utomo Food Tahun 2024) Farikhah; Nurdhiana; Triani
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

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

Abstract

The development of the business world that has entered the era of globalization requires companies to increase the effectiveness of their resources. Including accounting information systems. Factors that can affect the effectiveness of accounting information systems are the utilization of information technology and the competence of human resources. This research aims to determine the effect of utilization of information technology and competence of human resources on the effectiveness of accounting information systems at PT. Pandowo Utomo Food Semarang in 2024. The sampling technique employed is the saturated sample method. The data analysis is conducted using Multiple Linear Regression. The collected data was processed using the Software Statistical Program for Science (SPSS) version 25 for windows. The results of this research indicate that the utilization of information technology and competence of human resources has a positive and significant effect on the effectiveness of accounting information systems.
Co-Authors Elma Muncar Aditya Farikhah Ginting, Egina Charista Iin Indarti Marsela Nur Cahyani Natasya Rahmawati Triani Yuni Fitriyani