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All Journal 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.
Co-Authors Deddy Barnabas Lasfeto, Deddy Barnabas Heni Pujiastuti Malelak, Elma Margaretha Naiola, Fransiscus Nicodemus