https://e-journal.polsa.ac.id/index.php/tajam <p>Jurnal TAJAM (Akuntansi Pajak dan Manajemen) published by Politeknik Sawunggalih Aji. TAJAM is a scientific journal that focuses on the area of accounting tax and management. &nbsp;TAJAM is biannually issued (January-June and July-December). This Journal is indexed in&nbsp;Google Scholar.&nbsp;With e-ISSN Number:&nbsp;3031-7010<br><br></p> Politeknik Sawunggalih Aji en-US Jurnal Akuntansi Pajak dan Manajemen 3031-7010 https://e-journal.polsa.ac.id/index.php/tajam/article/view/309 <p><em>This research aims to determine the influence of the work environment and commitment on employee performance at the Toraja Agribusiness Autonomous Business Unit, Mengkendek District, Tana Toraja Regency. This research approach uses a quantitative approach. The sample used was 75 respondents. Data collection techniques using observation methods, questionnaires, interviews, documentation. The data analysis technique used is test. The data analysis technique used is validity test, reliability test, classical assumption test and multiple linear regression using Statistics and Service Solution (SPSS) version 25 Based on the results of the research that has been conducted, it shows that the work environment variable (X1) and the Commitment variable (X2) simultaneously have no effect on the employee performance variable (Y). Furthermore, the work environment variable (X1) partially has no influence on employee performance with the calculated value of tcount 0.631 &lt; ttable 1.993 and a significant value of 0.530 &gt; 0.05. The commitment variable has an influence on employee performance with the calculated value of tcount 2.072 &gt; ttable 1.993 and a significant value of 0.042 &lt; 0.05. So that employee commitment to the Toraja Agribusiness Autonomous Business Unit has a greater contribution to improving performance compared to the work environment in the context of the agribusiness autonomous business unit.</em></p> Juliet Triani Unde Zainal Ruma Burhanuddin Burhanuddin Agung Widhi Kurniawan Rezky Amalia Hamka ##submission.copyrightStatement## 2025-03-27 2025-03-27 8 1 1 12 10.37601/tajam.v8i1.309 https://e-journal.polsa.ac.id/index.php/tajam/article/view/311 <p><em>The development of digital technology has advanced payment systems in Indone</em>sia<em>, including the implementation of Accounting Information Systems based on digital wallets (e-wallets), which simplify payments. This study analyzes factors influencing interest in using such systems, employing a quantitative method with 517 Accounting students at Universitas Sains Al-Qur’an, Central Java, as the population. A sample of 84 respondents was selected using the Taro Yamane formula, and data were analyzed with multiple linear regression using SPSS version 25. The findings reveal that among six tested variabels, only perceived usefulness (significance 0.005) significantly influences interest in using digital wallets. Other variabels, such as perceived ease of use, security, risk, trust, and financial literacy, have no significant effect. In conclusion, perceived usefulness and security are key factors driving interest in using Accounting Information Systems based on digital wallets.</em></p> wulandari wulandari Kurniawati Mutmainah Rizky Maulidi ##submission.copyrightStatement## 2025-03-29 2025-03-29 8 1 13 33 10.37601/tajam.v8i1.311