Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.42077
Fatania Latifa, H. Ritchi, Nanny Dewi Tanzil
This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how do users perceive the implementation e-tax invoicing; and what is the impact of the performance of e-tax invoicing in increasing state revenue. This study uses a Systematic Literature Review method that systematically identify and review journal articles to answer the research questions. The PRISMA protocol was established by selecting articles obtained from the Google Scholar database, identifying them based on the year of the article from 2014 to 2022, screening by applying quality assessment and criteria of limitations, and reviewing the eligibility of articles resulting in the remaining 28 articles from accredited journal. The results indicate that: (i) on the subject research of the development of e-tax invoicing in Indonesia discussed the implementation of e-tax invoicing, and analyzed the issues and problems arising from changes in e-tax invoicing from one period to another; (ii) e-tax invoicing plays a role in increasing taxpayer compliance in administration of Value Added Tax reporting; (iii) the perceptions of e-tax invoice users about the usability and convenience of e-tax invoicing, have affected the use of etax invoicing, and the quality of the system affects user satisfaction; (iv) e-tax invoicing ultimately lead to an increase in state revenue. This study is expected to enrich the literature related to e-tax invoicing in Indonesia so that other researchers can develop another topic on e-tax invoicing. Practically, this study also can be used by the government to develop policies and revise regulations related to tax collection, especially Value Added Tax. It can also provide consideration to tax payer in deciding to use e-tax invoicing from Directorate General of Taxation or host-to-host etax invoicing.
{"title":"JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW","authors":"Fatania Latifa, H. Ritchi, Nanny Dewi Tanzil","doi":"10.20473/jraba.v8i1.42077","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.42077","url":null,"abstract":"This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how do users perceive the implementation e-tax invoicing; and what is the impact of the performance of e-tax invoicing in increasing state revenue. This study uses a Systematic Literature Review method that systematically identify and review journal articles to answer the research questions. The PRISMA protocol was established by selecting articles obtained from the Google Scholar database, identifying them based on the year of the article from 2014 to 2022, screening by applying quality assessment and criteria of limitations, and reviewing the eligibility of articles resulting in the remaining 28 articles from accredited journal. The results indicate that: (i) on the subject research of the development of e-tax invoicing in Indonesia discussed the implementation of e-tax invoicing, and analyzed the issues and problems arising from changes in e-tax invoicing from one period to another; (ii) e-tax invoicing plays a role in increasing taxpayer compliance in administration of Value Added Tax reporting; (iii) the perceptions of e-tax invoice users about the usability and convenience of e-tax invoicing, have affected the use of etax invoicing, and the quality of the system affects user satisfaction; (iv) e-tax invoicing ultimately lead to an increase in state revenue. This study is expected to enrich the literature related to e-tax invoicing in Indonesia so that other researchers can develop another topic on e-tax invoicing. Practically, this study also can be used by the government to develop policies and revise regulations related to tax collection, especially Value Added Tax. It can also provide consideration to tax payer in deciding to use e-tax invoicing from Directorate General of Taxation or host-to-host etax invoicing.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67617585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.20473/jraba.v8i1.45747
Sigit Kurnianto, Rita Sulistyawati
The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.
{"title":"ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING","authors":"Sigit Kurnianto, Rita Sulistyawati","doi":"10.20473/jraba.v8i1.45747","DOIUrl":"https://doi.org/10.20473/jraba.v8i1.45747","url":null,"abstract":"The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45646391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PENGARUH PENGETAHUAN PERATURAN PERPAJAKAN, PELAYANAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN, TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR PELAYANAN PAJAK MEDAN KOTA)","authors":"","doi":"10.30596/14352","DOIUrl":"https://doi.org/10.30596/14352","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90445915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH OVERCONFIDENCE, GAMBLER’S FALLACY DAN LOSS AVERSION TERHADAP KEPUTUSAN INVESTASI DI SUMATERA UTARA","authors":"","doi":"10.30596/14510","DOIUrl":"https://doi.org/10.30596/14510","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73731686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH LIKUIDITAS, PROFITABILITAS DAN RENTABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/14495","DOIUrl":"https://doi.org/10.30596/14495","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78702417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KESELARASAN DOKUMEN PERENCANAAN, PENGANGGARAN, DAN AKUNTABILITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (STUDI KASUS PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH)","authors":"","doi":"10.30596/14353","DOIUrl":"https://doi.org/10.30596/14353","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90136232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FREFENSI GENERASI MILENIAL TERHADAP TEKNOLOGI PELAYANAN PERBANKAN TANPA KARTU UNTUK PENARIKAN TUNAI","authors":"","doi":"10.30596/13179","DOIUrl":"https://doi.org/10.30596/13179","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82073107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DETERMINAN MARKET SHARE INDUSTRI KEUANGAN NON BANK SYARIAH INDONESIA","authors":"","doi":"10.30596/13175","DOIUrl":"https://doi.org/10.30596/13175","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90565328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this research is to analyze the effect of operating costs on operating income (BOPO), total asset turn over (TATO), and return on assets (ROA), on share prices of Islamic companies in 2018-2022. This study uses a quantitative approach using secondary data as the type of data. The data analysis technique used in this study is using multiple linear regression analysis techniques, where the Effect of Operating Costs on Operating Income (BOPO), Total Asset Turn Over (TATO), and Return On Assets (ROA) as independent variables and stock prices as variables dependent with data processing analysis tools using SPSS 24.0. Based on the results of the research analysis, the findings in this study indicate that partially the effect of operating costs on operating income (BOPO) has a significant effect on stock prices. The results of the next study partially Total Asset Turn Over (TATO) have a significant effect on stock prices. Return On Assets (ROA) has a significant and significant effect on stock prices. Simultaneously the Effect of Operating Costs on Operating Income (BOPO), Total Asset Turn Over (TATO), and Return On Assets (ROA) have a significant effect on Prices Keyword
{"title":"ANALISIS PENGARUH BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO), TOTAL ASSET TURN OVER (TATO), RETURN ON ASSET (ROA), TERHADAP HARGA SAHAM PERUSAHAAN SYARIAH DI INDONESIA","authors":"Nuril Ahmadi, Bitadwi Rahmani","doi":"10.30596/13264","DOIUrl":"https://doi.org/10.30596/13264","url":null,"abstract":"The aim of this research is to analyze the effect of operating costs on operating income (BOPO), total asset turn over (TATO), and return on assets (ROA), on share prices of Islamic companies in 2018-2022. This study uses a quantitative approach using secondary data as the type of data. The data analysis technique used in this study is using multiple linear regression analysis techniques, where the Effect of Operating Costs on Operating Income (BOPO), Total Asset Turn Over (TATO), and Return On Assets (ROA) as independent variables and stock prices as variables dependent with data processing analysis tools using SPSS 24.0. Based on the results of the research analysis, the findings in this study indicate that partially the effect of operating costs on operating income (BOPO) has a significant effect on stock prices. The results of the next study partially Total Asset Turn Over (TATO) have a significant effect on stock prices. Return On Assets (ROA) has a significant and significant effect on stock prices. Simultaneously the Effect of Operating Costs on Operating Income (BOPO), Total Asset Turn Over (TATO), and Return On Assets (ROA) have a significant effect on Prices Keyword","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85136683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-27DOI: 10.20473/jraba.v7i2.39834
Muhammad Nurhaula Huddin Huddin, Khairul Ikhsan
This study aims to examine the effect of technology security, ease of use, usability, and continuousimprovement on the satisfaction of mobile payment users. This study uses a purposive sampling techniquewith certain criteria. The population of this study are respondents who have used m-payment services duringthe Covid-19 pandemic from 2020 to 2021 in Indonesia. Questionnaires were distributed through an onlinesurvey method with a total sample of 317 respondents. Hypothesis testing was carried out using StructuralEquation Modeling (SEM) AMOS 23. The results showed that technology security had a positive effect onmobile payment satisfaction, ease of use had a positive effect on mobile payment satisfaction, usability had apositive effect on mobile payment satisfaction, continuous improvement had a positive effect on satisfactionmobile payments, and satisfaction have a positive effect on the trustworthiness of mobile payments. Thisresearch provides information to payment service providers to continuously improve improvements in allaspects of services, especially security and ease of use, as well as benefits for consumers in conductingfinancial transactions.
{"title":"MOBILE PAYMENT SATISFACTION POST PANDEMIC COVID-19 IN INDONESIA","authors":"Muhammad Nurhaula Huddin Huddin, Khairul Ikhsan","doi":"10.20473/jraba.v7i2.39834","DOIUrl":"https://doi.org/10.20473/jraba.v7i2.39834","url":null,"abstract":"This study aims to examine the effect of technology security, ease of use, usability, and continuousimprovement on the satisfaction of mobile payment users. This study uses a purposive sampling techniquewith certain criteria. The population of this study are respondents who have used m-payment services duringthe Covid-19 pandemic from 2020 to 2021 in Indonesia. Questionnaires were distributed through an onlinesurvey method with a total sample of 317 respondents. Hypothesis testing was carried out using StructuralEquation Modeling (SEM) AMOS 23. The results showed that technology security had a positive effect onmobile payment satisfaction, ease of use had a positive effect on mobile payment satisfaction, usability had apositive effect on mobile payment satisfaction, continuous improvement had a positive effect on satisfactionmobile payments, and satisfaction have a positive effect on the trustworthiness of mobile payments. Thisresearch provides information to payment service providers to continuously improve improvements in allaspects of services, especially security and ease of use, as well as benefits for consumers in conductingfinancial transactions.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45223445","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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