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All Journal Serat Acitya International Journal of Economics and Management Research
Rr. Supratiningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Studi Empiris Praktik Akuntansi Pajak PT. Maju Anugrah Jaya Unggul di Kota Demak Tasya, Putri Innas; Karsiati; Soegiastuti, Janti; Rr. Supratiningrum
Serat Acitya Vol. 14 No. 1 (2025): April:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/vvbnyv19

Abstract

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.
The Impact of Accounting Information Systems, Internal Controls, and Digital Transformation on Financial Performance in Semarang's Furniture Industries Dian Tantri Arifia; RR. Supratiningrum; Janti Soegiastuti; Parju Parju
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.791

Abstract

This research is motivated by the fluctuating financial performance in the furniture industry in Semarang City, amidst the pressures of digitalization and strengthening internal governance. Based on the Technology Acceptance Model (TAM), which posits that technology acceptance through perceptions of usefulness and ease of use can influence organizational performance, this study aims to examine the impact of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Digital Transformation on financial performance in the furniture industry. Using a quantitative approach with multiple linear regression, the study sampled all 61 furniture companies in Semarang City. The results from the partial test (t-test) reveal that AIS has a positive but insignificant effect on financial performance (t=0.485; sig=0.629), ICS has a positive but insignificant effect (t=1.827; sig=0.073), while Digital Transformation has a positive and significant effect (t=4.516; sig=0.000). These findings suggest that digital transformation is the dominant factor in improving financial performance, while AIS and ICS have not yet had a significant impact. The study recommends improving digital literacy, strengthening AIS implementation, and integrating ICS for more sustainable financial performance.
Co-Authors Dian Tantri Arifia Janti Soegiastuti Karsiati Parju Parju Tasya, Putri Innas