Ilomata International Journal of Tax and Accounting https://ilomata.org/index.php/ijtc <div> <div>Ilomata International Journal of Tax and Accounting With ISSN Number <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9846#" target="_blank" rel="noopener"> 2714-9846 (Online)</a> - <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9838#" target="_blank" rel="noopener">2714-9838 (Print)</a> is a journal published by <a href="https://sinergi.or.id/" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of finance and tax law. Ilomata International Journal of Tax and Accounting is published four times a year (January, April, July, October), and in cooperation with the <a href="https://areai.or.id/jurnalinfo?p=UTJJZ3JCTEc0S21Lb2VabDlLajNPZz09">Asosiasi Riset Ekonomi dan Akuntansi Indonesia</a>. Ilomata International Journal of Tax and Accounting is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, Dimensions, and has currently been cited 70 times from 25 articles in the Scopus database (Update September 4, 2024) <a title="Citation" href="https://www.scopus.com/results/results.uri?src=dm&amp;sort=cp-f&amp;st1=Ilomata+International+Journal+of+Tax+and+Accounting&amp;sid=08f161d84a0515763336b0837dc27995&amp;sot=b&amp;sdt=b&amp;sl=56&amp;s=ALL%28Ilomata+International+Journal+of+Tax+and+Accounting%29&amp;cl=t&amp;offset=1&amp;ss=plf-f&amp;ws=r-f&amp;ps=r-f&amp;cs=r-f&amp;origin=resultslist&amp;zone=queryBar" target="_blank" rel="noopener">Citedness in Scopus</a>. Please visit this page <a href="https://ilomata.org/index.php/ijtc/about/submissions">https://ilomata.org/index.php/ijtc/about/submissions</a> to submit to this journal.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> </div> <div>&nbsp;</div> en-US <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> novia@ilomata.org (Novianita Rulandari) novia@ilomata.org (Putri Ayu Lestari) Tue, 08 Jul 2025 08:11:36 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use https://ilomata.org/index.php/ijtc/article/view/1479 <p>Siskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor.</p> Nikmatuniayah, Marliyati, Jati Handayani, Lilis Mardiana Anugrahwati, Dara Avril Titanya Copyright (c) 2025 Nikmatuniayah, Marliyati, Jati Handayani, Lilis Mardiana Anugrahwati, Dara Avril Titanya https://creativecommons.org/licenses/by/4.0 https://ilomata.org/index.php/ijtc/article/view/1479 Tue, 08 Jul 2025 08:11:46 +0000