Articles
<![CDATA[THE JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW ]]>
<![CDATA[Latifa, Fatania]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Tanzil, Nanny Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v8i1.42077
<![CDATA[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.]]>
<![CDATA[The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province ]]>
<![CDATA[Ismail, Ahmad Hafiz]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.3886
<![CDATA[Purpose: This study examines the effects of the risk management of electronic based government systems, data management, IT asset management on the quality of financial business processes in the regional apparatus organization of the Province of Banten Methodology: The research uses quantitative research method. This study used a questionnaire to collect data and supplemented by interviews with division SPBE in Diskominfo. The data analyzed using Structural Equation Modeling Partial Least Square with help of software Smart PLS version 4.1.0.9. Results/findings: Risk management of electronic based government systems, data management, IT asset management positively affect financial business processes. Conclusions: SPBE risk management, data management and ICT asset management has a positive and significant effect on the quality of financial business processes. Limitations: Recommendations for future research are to add variables in the management domain or other domains. Contribution: This research advances our knowledge and comprehension of e-government in Indonesia, especially in local government.]]>
<![CDATA[Relationship of Training, Competency, Adoption of Big Data Analytics With Audit Quality Survey at BPK RI ]]>
<![CDATA[Vina Octaviana]]>;
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Zaldy Adrianto]]>
<![CDATA[ Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 1 (2025): Maret : Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) ]]>
Publisher : <![CDATA[LPPM Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/soshumdik.v4i1.2585
<![CDATA[This research was conducted based on the phenomenon of BPK audit quality still needs to be improved when facing a lot of data with large capacity, variety, and high frequency in audit practice. One of the technological advances in facing these challenges is the emergence of big data analytics (BDA). The purpose of this study is to determine the effect of training, competence, and adoption of big data analytics on BPK audit quality. This research method is a quantitative method with a survey approach at the BPK RI office. This study uses primary data obtained through filling out an online questionnaire by 184 respondents who were sampled in the study. The data analysis method of this research is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results showed that training, competence, and adoption of big data analytics had a positive and significant effect on audit quality both partially and simultaneously. ]]>
<![CDATA[Pengaruh Tindak Lanjut Hasil Pemeriksaan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Negara (Survey pada Direktorat Jenderal Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat) ]]>
<![CDATA[Legi - Mugiarty]]>;
<![CDATA[Hamzah - Ritchi]]>;
<![CDATA[Arie - Pratama]]>
<![CDATA[ Jurnal Akuntansi Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v10i2.1089
<![CDATA[Penelitian ini bertujuan untuk menguji tindak lanjut hasil pemeriksaan terhadap kualitas laporan barang milik Negara, kompetensi sumber daya manusia terhadap kualitas laporan barang milik Negara dan pemanfaatan teknologi informasi terhadap kualitas laporan barang milik Negara Direktorat Jenderal Sumber Daya Air Kementerian Pekerjaan Umum dan Perumahan Rakyat.Metode yang digunakan adalah metode deskriptif analitis dengan menggunakan pendekatan suatu Survey. Populasi sasaran yang diteliti adalah 147 Satuan Kerja di Lingkungan Direktorat Jenderal Sumber Daya Air dengan Kepala Satuan Kerja dan Petugas Barang Milik Negara sebagai responden. Teknik sampel yang digunakan adalah teknik sensus. Metode analisis data menggunakan Covariance-Based Structural Equation Model (CB-SEM) tools LISREL versi 8.70.Hasil penelitian menunjukan bahwa secara parsial tindak lanjut hasil pemeriksaan tidak berpengaruh terhadap kualitas laporan barang milik negara, kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan barang milik negara, pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan barang milik negara.Kata Kunci : Tindak Lanjut Hasil Pemeriksaan, Kompetensi, Pemanfaatan Teknologi Informasi, Kualitas Laporan]]>
<![CDATA[Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik ]]>
<![CDATA[Hidayat, Deni]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Irawadi, Cahya]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v20i2.1303
<![CDATA[This study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently.]]>
<![CDATA[An Analysis of Information Technology Governance Using COBIT 2019: A Case Study of the ICT Unit at Tadulako University ]]>
<![CDATA[Armin, Magfirah Di’iznania]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Tanzil, Nanny Dewi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 8, No 3 (2025): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v8i3.8102
<![CDATA[The rapid advancement of information technology (IT) requires educational institutions to implement effective IT governance aligned with organizational business strategies and operations. This study aims to evaluate the capability level of IT governance at the Information and Communication Technology Unit (UPT TIK) of Tadulako University using the COBIT 2019 framework, with a focus on two specific processes: APO12 (Managed Risk) and APO13 (Managed Security). A mixed-methods approach was employed, including data collection through observations, interviews, and questionnaires. The Guttman scale and capability level calculations were used for analysis. The findings indicate that the current capability level for APO12 is at level 2, and APO13 is at level 1, whereas the desired target for both is level 4. This significant gap highlights the need for improvements in IT governance. Strategic recommendations based on the COBIT 2019 guidelines are proposed to help the institution achieve its target capability levels.]]>
<![CDATA[The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia ]]>
<![CDATA[Buana Handoko, Rangga Restu]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Adrianto, Zaldy]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v6i2.4128
<![CDATA[This study aims to analyze the effect of implementing a technology-based Application Programming Interface (API) connector application on tax business processes in Indonesia. This study uses the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM) theoretical approaches to evaluate technology, convenience, benefits, and confidentiality and security factors in improving the efficiency and effectiveness of tax business processes. Data were obtained from a survey of taxpayers registered at the Pratama Bandung Tax Service Office (KPP) using a descriptive quantitative method. The results of the study indicate that technology and convenience factors have a significant positive effect on tax business processes. However, the benefits and confidentiality and security factors do not show a significant effect. In addition, technology has been shown to improve transparency, accuracy, and integration of the tax system. This study recommends the development of a more intuitive application interface, improvement of due date reminder features, and education for taxpayers to increase the adoption of API-based tax technology.]]>
<![CDATA[Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? ]]>
<![CDATA[Lhutfi, Iqbal]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Yudianto, Ivan]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v23i1.1727
<![CDATA[This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.]]>
<![CDATA[Driving Factors of Cloud Accounting Implementation in Small and Medium Enterprises (SMEs): Evidence from Indonesia ]]>
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Yahya, Bernardo]]>;
<![CDATA[Roshi Dwiokta]]>;
<![CDATA[Sugianto, Larasati P.M.]]>
<![CDATA[ Indonesian Journal of Information Systems Vol. 6 No. 2 (2024): February 2024 ]]>
Publisher : <![CDATA[Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/ijis.v6i2.6827
<![CDATA[This paper attempts to identify key factors that affect Small and Medium Enterprises (SMEs) decision in implementing cloud accounting system on their business, in particular Indonesia’s Bandung region. Bandung greater area has long been recognized as among the amiable region for SME development in the economy. This research qualitatively analyzed primary data obtained through a series of in-depth interviews with SMEs key personnel regarding the opportunity of cloud-based accounting. The informants were eight key SMEs personnel selected for their relevant knowledge and experience in accounting and associated technology use. An expert-based validation was then conducted on factors that were successfully identified at coding stage. The findings indicate that there are seven decisive factors which influence SMEs decision including security, usability, human resource, time, communication, cost, and functionality. This research offers an insight regarding the implementation of cloud accounting in SMEs by filling the identified gap to the body of literature in cloud accounting and SMEs in particular developing economy.]]>
<![CDATA[Usability Analysis of Digital-Based Agricultural Product Marketing Platform at Farmers Level in Region V, Bogor Regency ]]>
<![CDATA[Budiastuti, Evrina]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Deliana, Yosini]]>
<![CDATA[ Scientific Journal of Informatics Vol 10, No 3 (2023): August 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/sji.v10i3.44605
<![CDATA[Purpose: This study examines the usability of a digital platform called Kiosagri.com. This study needs to carry out as one of the solutions to overcome the limited accessibility of agricultural product promotion through the use of a digital platform that is expected to have usability. Therefore, this study aims to analyze the usability of digital-based agricultural product marketing platforms at the farmer level in Region V of Bogor Regency.Methods: This research employed a mixed method with an explanatory sequential design. The intended audience for the census of respondents was farmers who had utilized the Kiosagri.com platform. Data analysis was done on 32 respondents during the quantitative phase using descriptive statistics. Ten respondents were chosen purposefully for descriptive qualitative analysis during the qualitative phase.Results: According to the results, the Kiosagri platform is very user-friendly. It is achieved as a result of several beneficial aspects connected to the benefits perceived by users, such as ease of use, suitability of design, and features offered by Kiosagri.Novelty: In this study, a different way to measure the usability of digital platforms for agricultural products marketing is applied, namely by using the explanatory sequential design by conducting usability testing using descriptive statistics through the use of questionnaires and explaining the results further using descriptive qualitative through in-depth interviews which both methods are suitable for testing user experience and usability in the agricultural sector. The results of this study will be useful for the government in implementing digital marketing of agricultural products.]]>
