Determinan Kesuksesan Implementasi Aplikasi e-Faktur

Abstrak Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan dan persepsi kerumitan terhadap kesuksesan implementasi e-faktur di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Kabupaten Sinjai. Penelitian ini melibatkan 30 responden dari 188 jumlah keseluruhan Pengusaha Kena Pajak baik Wajib Pajak Badan maupun Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Kabupaten Sinjai. Penentuan jumlah sampel menggunakan rumus Slovin. Data dikumpulkan melalui metode penelitian pustaka dan pembagian kuesioner. Selanjutnya, data uji melalui uji instrumen (uji validitas dan uji reabilitas), uji asumsi klasik (uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas), dianalisis menggunakan metode analisis statistik deskriptif, dan dilakukan uji hipotesis (uji regresi linear berganda, uji koefisien determinasi, uji parsial, dan uji statistik f). hasil penelitian menunjukkan bahwa Persepsi Kegunaan berpengaruh positif terhadap kesuksesan implementasi e-faktur wajib pajak orang pribadi untuk menggunakan e-faktur; Persepsi Kemudahan berpengaruh positif terhadap kesuksesan implementasi e-faktur untuk menggunakan e-faktur; dan Kerumitan berpengaruh negatif terhadap kesuksesan implementasi e-faktur. Kata Kunci: Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Kerumitan, Kesuksesan Implementasi E-faktur Abstract This study aims to examine and analyze the effect of perceived usefulness, perceived ease, and perceived complexity on the successful implementation of e-invoicing at the Tax Counseling and Counseling Service Office of Sinjai Regency. This study involved 30 respondents from 188 total Taxable Entrepreneurs, both corporate and Individual Taxpayers, registered at the Tax Counseling and Consultation Service Office (KP2KP) of Sinjai Regency. Determination of the number of samples using the Slovin formula. Data were collected through library research methods and distributing questionnaires. Furthermore, the test data through instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) were analyzed using descriptive statistical analysis methods, and tested hypotheses (multiple linear regression test, coefficient of determination test). Partial test, and statistical test f). the results of the study indicate that perceived usefulness has a positive effect on the successful implementation of e-invoicing for individual taxpayers to use e-invoicing; Perception of convenience has a positive effect on the successful implementation of e-invoicing to use e-invoicing, and complexity has a negative effect on the success of e-invoicing implementation. Keywords: Perceived Usefulness, Perception of Ease, Perception of Complexity, Successful Implementation of E-invoicing

The factors that influence small and medium enterprises’ intention to adopt the government credit program

Purpose This study aims to analyze the adoption of the people entrepreneurship credit with online platform – a government-sponsored subsidy of small and medium enterprises to reduce poverty and to improve welfare – in the Central Java, Indonesia. The objective of the research is also to analyze the motivation of small and medium enterprises to adopt the credit with online platform in supporting business activities. The research framework used the technology acceptance model – the effect of perception of usefulness, perception of ease of use, subjective norm and four As – availability, affordability, awareness, acceptability and trust – to analyze them as the determinants on the intention to adopt the People Entrepreneurship Credit. Design/methodology/approach The quantitative method with survey was deployed in the study by distributing questionnaires. The number of collected data was 380 credit users, and the criteria used for the respondents were the small entrepreneurs with the use of the people entrepreneurship credit as the micro credit program. Findings Results indicated that perception of usefulness, perception of ease of use, subjective norm, availability, trust and affordability have direct effect on the intention to adopt the credit. Interestingly, the strongest direct effect on the adoption intention was more likely to come from the perception of ease of use. Meanwhile, awareness and acceptability have no direct effect on the intention to adopt. Originality/value This study provides new theoretical insights regarding the implementation of technology acceptance model to analyze the intention to adopt and the analysis of four As concept. The findings of the study will provide a better strategy for banking as service industries in formulating the program of credit access for the entrepreneurs to run the business properly.

DETERMINANTS OF THE USE OF BRI INTERNET BANKING ADOPTION: A STUDY ON POLITEKNIK NEGERI SEMARANG STUDENTS

<em>The purposes of this research are to analyze and obtain empirical evidence on the effect of usefulness perception, ease perception, and risk perception toward the use of BRI Internet banking in (Politeknik Negeri Semarang) Polines students both simultaneously and partially. The population of this research was Polines students of all departments from 2017 to 2019 as customers of BRI Internet banking users with a sample of 87 respondents. The research used primary and secondary data. The data analysis model uses the Multiple Linear Regression Analysis Model while the data analysis technique uses F Test, t Test, and R² Test. The results of the discussion analysis shows that the variables of usefulness perception and ease perception have a significant effect toward the use of Internet banking while variable of risk perception has no significant effect toward the use of Internet banking.</em><br /><em></em>

ANALISIS FAKTOR-FAKTOR KEBERMANFAATAN, KEMUDAHAN DAN KEPERCAYAAN TERHADAP INTENSI PENGGUNAAN APLIKASI UC STUDENT

The development of technology, especially in the creation of existing applications, causes users to receive the latest information. However, not all information technology is accepted by all parties, due to inconsistency with existing needs. In this research, explain the intention of using the UC Student application where the variables used are the perception of usefulness, perception of ease, trust and quality of information. The research uses the theory of Technology Acceptance Model (TAM) to determine what factors affect the use Of the UC Student application. The instrument used in this research is a questionnaire (angket), which is distributed online to 100 respondents who have used the UC Student application. Data processing by using SPSS obtained result from regression number as follows Y = 1.279 + 0.412 x1 + 0.176 x2 + 0.093 x3 + 0.036 x4, variable perceived usefulness has the greatest influence on intention to use UC Student application, and variable perceived ease of use gives a positive impact on the UC student intention to use application. In this research perceived variable usefulness have a major influence on the Intention to use UC Student Application

Can Ease of Use and Usefulness perception be influenced by physicians characteristics in the adoption of technology innovations?

Ease of use and Usefulness are the two attributes of Technology Acceptance Model – TAM. These attributes are the basis of this article that comprises the results of a survey with 221 physicians located at Santa Casa de Misericordia de Santos - SCMS, in the state of São Paulo, Brazil regarding the use of an innovation technology tool like Electronic Medical Record. The method was based on a questionnaire specially developed for this study, based on the literature review and the results show that the younger and the newer to the profession, besides those who began to use voluntarily and those who had academic preparation to use this kind of tool showed greater perception of both attributes, what led them to a faster adoption of Electronic Medical Record and its funcionalities like clinical decision support and big data. It was also identified that gender, amount of training and instructors do not influence the perception of attributes leading to adoption, but the familiarity with informatics influence the perception of ease of use as though as professional ties influence the perception of usefullness.

Working from home during COVID-19 pandemic: lessons learned and issues

During the COVID pandemic, many companies, schools, and public organizations all around the world asked their employees to work from home i.e. to adopt what are called “smart working” modalities. This has and will presumably have a serious impact on both employees and employers, which still needs to be clarified and investigated: indeed, if smart working becomes a common working modality, this may have a significant impact on both organizations and employees. This paper reports the results of an online survey of “smart workers” in Italy during the COVID pandemic, when a great number of employees suddenly moved to working from home with no or little preparation. The study offers interesting indications about the involvement and usefulness perception of smart working by the sampled people and makes it possible to single out different categories of employees based on their attitude towards this modality. Also, it points out the potential impact on socialization among colleagues, and the consequent implications for knowledge sharing and knowledge management. From the collected responses, a fully positive or negative conclusion about working from home was not possible, nor a clear indication about the efficiency and effectiveness of this working modality. The analysis, instead, highlighted the presence of different but numerically similar groups of people, i.e. those who were not satisfied at all with the experience, those who were very satisfied, and those who were “undecided”. Furthermore, respondents underlined the importance and the difficulty to maintain working contacts and the intense use of communication systems made for this purpose. Lastly, collected opinions on positive and negative aspects of working from home provided some practical suggestions about how to successfully implement this solution.

MINAT BELI ULANG DITINJAU DARI SIKAP, GAYA HIDUP DAN PERSEPSI KEBERMANFAATAN (STUDI KASUS KONSUMEN LUWES GENTAN)

: The research aims to find out and describe the influence of simultaneously or partial attitude, life style and usefulness perception towards repurchase interest in Luwes Gentan Sukoharjo. This methodology research using quantitative descriptive research. The population was all consumer Luwes Gentan Sukoharjo unknown number. The number of samples was determined with the formula Lemeshow and the result 100 respondents. Sampling method using convenience sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis is multiple linier regression, F test, t test and determination coefficient. This test results the attitude, life style and usefulness perception simultaneously and significance effect on repurchase interest in Luwes Gentan Sukoharjo. Attitude influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Life style influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Usefulness perception influential positive and significance effect against the repurchase interest in Luwes Gentan Sukoharjo. Keywords : Repurchase Interest, Attitude, Life Style, Usefulness Perception

Key influencing factors of consumers’ vegetable e-commerce adoption willingness, behavior, and willingness-behavior consistency in Beijing, China

PurposeVegetable e-commerce is of great significance for improving the efficiency of vegetable circulation, and for solving the problems of high circulation cost and poor connection between production and marketing. The purpose of this study is to explore the key factors that influence consumers’ vegetable e-commerce adoption willingness, behavior, and willingness-behavior consistency.Design/methodology/approachA total of 427 valid questionnaires were collected from 16 districts of Beijing in 2019 via the internet, yielding a response rate of 94.9%. Bivariate probit and binary logistic regression were used for analysis.FindingsThe results show that 62.84% of vegetable e-commerce consumers have the same willingness and behavior, and 37.16% of consumers have a deviation of willingness and behavior; the key factors influencing the willingness, behavior, and willingness-behavior consistency of vegetable e-commerce consumers are different. The three variables of usefulness perception, logistics service quality perception, and nearest vegetable market distance have significant effects on and are positively correlated with the adoption willingness, behavior, and willingness-behavior consistency of vegetable e-commerce consumers.Research limitations/implicationsConsumers in Beijing, a first-tier city, were taken as the research object in this study. Second-tier and even third-tier cities can be investigated as comparative studies in a follow-up study. In addition, the key factors that affect the differences in the willingness and behavior of vegetable e-commerce adoption can be studied.Originality/valueThe results obtained in the present study and their implications could aid in vegetable e-commerce optimization, and contribute to the understanding of how to improve consumers’ awareness and participation in vegetable e-commerce. The suggestions of this study could also be used for the improvement of vegetable e-commerce in other cities facing similar issues.