https://e-journal.polsa.ac.id/index.php/tajam <p>Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research findings, case studies, and critical literature reviews in the fields of accounting, taxation, and management. The primary focus includes financial and managerial accounting, auditing, taxation and fiscal policy, financial management, human resource management, marketing, operations, as well as accounting and management information systems. TAJAM aims to facilitate scholarly communication among academics, practitioners, researchers, and policymakers in strengthening the integration between scientific knowledge and professional practice. All submitted manuscripts undergo a double-blind peer review process to ensure originality, methodological rigor, and scholarly contribution.</p> <p><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 https://e-journal.polsa.ac.id/index.php/tajam/article/view/321 <p><em>This study seeks to examine the relationship between financial performance and investment choices in textile and garment industries from 2019 to 2022, with a focus on excellent corporate governance as a moderating component. Secondary data is being used in this quantitative study. The sample for this study consists of 21 firms from the textile and apparel sector that were listed on the Indonesia Stock Exchange between 2019 and 2022. The data used for this research comes from their financial reports and annual reports. A total of 21 samples were collected via the use of purposive sampling in the sample selection process, namely 9 companies with a four year period. The analytical tools used are descriptive analysis methods, quantitative analysis, as well as tests for classical assumptions, hypothesis testing, reliability, validity, and coefficient of determination (R2). Findings show that investment choices are heavily impacted by financial success, and that excellent corporate governance has little moderating effect on this connection</em></p> Defia Wanda Fitari Eni Kaharti ##submission.copyrightStatement## 2025-04-16 2025-04-16 8 1 34 42 10.37601/tajam.v8i1.321