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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik JAZ: Jurnal Akuntansi Unihaz International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Putri, Eskasari
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs Eskasari Putri; Ashar Mukhammad Akbar; Tariq Tawfeeq Yousif Alabdullah; Kholid Jundi Ar-Ridho; Arief Surya Adhi; Windi Amelia Adindaningtyas Putri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.5345

Abstract

This study examines the influence of information technology (IT) infrastructure capabilities, business and IT planning capabilities, proactive attitudes toward IT on digital transformation, and their impact on the sustainable competitive performance of MSMEs in Indonesia. This study uses a quantitative approach with data collection through a questionnaire with 783 MSME respondents. Data analysis uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that IT infrastructure capabilities, business and IT planning capabilities, and proactive attitudes toward IT have a positive and significant influence on digital transformation. Furthermore, digital transformation has also been shown to have a significant influence in improving sustainable competitive performance, such as productivity, operational efficiency, and customer relationships. These findings emphasize the importance of synergy between strategic planning and technological readiness, as well as a proactive digital culture in the MSME environment. This study provides empirical contributions from the context of developing countries and offers practical recommendations for stakeholders in promoting MSME digital readiness.
E FILLING ADOPTION AND TAX COMPLIANCE: A STUDY OF GENERATION Z THROUGH THE FIVE CONSTRUCTS OF THE TECHNOLOGY ACCEPTANCE MODEL Putri, Eskasari; Elfreda, Khanzanorra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24746

Abstract

This study aims to examine the factors that influence the adoption and acceptance of e-Filing among Generation Z taxpayers using the five constructs of the Technology Acceptance Model (TAM), including perceived ease of use, perceived usefulness, attitude toward use, behavioral intention to use, and actual system use (taxpayers’ compliance). The determination of sample size in this study refers to Roscoe (1976), who suggests that an appropriate sample size for multivariate research ranges from 30 to 500 respondents. This study applies a quantitative approach, with primary data collected through an online questionnaire distributed to 250 active registered taxpayers. Data were processed and analyzed using the PLS-SEM method with SmartPLS version 3. The results showed that Perceived Ease of Use (PE) has a significant effect on Perceived Usefulness (PU). Perceived Ease of Use (PE) and Perceived Usefulness (PU) positively influence Attitude Toward Use (ATU), which then has a positive effect on Behavioral Intention to Use (BI). Finally, Behavioral Intention to Use (BI) positively affects Actual System Use (KWP), reflected by taxpayer compliance in using e-Filing. The implication of this study is that both the Directorate General of Taxes (DGT) and related practitioners in charge of making tax policies should not focus only on administrative efficiency, but also consider Generation Z’s characteristics as Digital Natives, as this demographic segment has the potential to improve tax compliance and increase national state revenue.
Pengaruh Kompetensi Sumber Daya Manusia, Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja Terhadap Pembuatan Laporan Keuangan UMKM di Kecamatan Tambakromo Kabupaten Pati Annisa Fitrotun Nadhiroh; Putri, Eskasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7151

Abstract

This study aims to measure the influence of human resource competence, accounting knowledge, education level, work motivation, and work experience on the preparation of financial reports in Micro, Small, and Medium Enterprises (MSMEs) in Tambakromo District, Pati Regency. Research data were collected by distributing questionnaires to 101 respondents who were MSME actors in the area. Data analysis was carried out using multiple linear regression methods to test the relationship between independent variables and dependent variables. The results of the study showed that human resource competence had a significant negative effect on the preparation of financial reports, while accounting knowledge, work motivation, and work experience had a significant positive effect. On the other hand, education level did not show a significant effect on the preparation of financial reports.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Faktor Sosial, Kualitas Pelayanan Fiskus, dan Dampak Penggunaan terhadap Minat menggunakan E-Filling: Studi Kasus Wajib Pajak Orang Pribadi di KPP Surakarta Arum Putri Utami; Eskasari Putri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9650

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, social factors, tax officer service quality, and usage impact on individual taxpayers’ intention to use e-filing at the Surakarta Primary Tax Office. A quantitative method with purposive sampling was applied to 110 respondents, and data were analyzed using multiple linear regression. The simultaneous test revealed that all independent variables significantly affected the intention to use e-filing (F = 38.816; Sig. = 0.000). The partial test showed that perceived ease of use (β = 0.321; Sig. = 0.000), tax officer service quality (β = 0.249; Sig. = 0.003), and usage impact (β = 0.372; Sig. = 0.001) had a significant positive effect, while perceived usefulness (β = -0.073; Sig. = 0.535) and social factors (β = 0.040; Sig. = 0.360) had no significant effect. The coefficient of determination indicated an Adjusted R² of 0.656, meaning that 65.6% of the variation in intention to use e-filing was explained by the independent variables. These results highlight the critical role of system ease of use, tax officer service quality, and tangible benefits in promoting e-filing adoption.
Pengaruh Tanggungjawab, Pendidikan, Tingkat Pelayanan, Dan Komunikasi Terhadap Partisipasi Masyarakat Dalam Pembayaran Pbb-P2 (Survei Pada Wajib Pajak Kecamatan Grogol Kabupaten Sukoharjo) Febrian Giffary; Eskasari Putri
SEIKO : Journal of Management & Business Vol 9, No 2 (2026)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i2.11656

Abstract

Upaya penelitian ini berupaya menyelidiki dampak akuntabilitas, pendidikan, pemberian layanan, dan komunikasi hagoslot terhadap keterlibatan publik dalam pembayaran PBB-P2. Fokus penelitian ini adalah Kantor Kecamatan Grogol di Kabupaten Sukoharjo. Variabel yang mempengaruhi termasuk akuntabilitas, pendidikan, pemberian layanan, dan komunikasi. Penelitian ini menggunakan metodologi survei menggunakan kuesioner. Data yang digunakan dalam penelitian ini bersifat kuantitatif. Sumber data utama untuk penyelidikan ini dikumpulkan langsung oleh peneliti dari responden. Populasi yang ditargetkan dalam penelitian ini mencakup semua penerima Pajak Tanah dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kecamatan Grogol Kabupaten Sukoharjo, yang terdiri dari 14 desa. Sampel penelitian ini terdiri dari minimal 100 Wajib Pajak yang berada di Kecamatan Grogol Kabupaten Sukoharjo.
DIGITAL BANKING ADOPTION AND FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE IN INDONESIA Eskasari Putri; Rofi Febriyani; Muhammad Danang Adriyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i1.7608

Abstract

Digital transformation in Indonesia’s banking industry continues to evolve, yet its impact on banks’ financial performance remains inconsistent. This study aims to examine the effects of digital banking adoption on profitability, risk-taking, and stock returns. Using a quantitative approach with panel data, this study analyzes nine BUKU III and BUKU IV banks listed on the Indonesia Stock Exchange during the 2015–2024 period employing the Random Effects Model (REM). The results indicate that digital banking does not have a significant direct effect on profitability. However, digitalization was found to significantly increase risk-taking and stock returns. These findings indicate that digital activities drive bank business expansion and enhance investor confidence in the banks’ future growth prospects. Furthermore, the results confirm that the impact of digitalization is reflected more rapidly in risk behavior and market responses than in short-term profitability performance. Thus, to achieve optimal financial performance, the implementation of digital banking must be balanced with sound risk management and long-term business strategies.
INTEGRASI AUDIT SEKTOR PUBLIK BERBASIS KINERJA UNTUK MEWUJUDKAN AKUNTABILITAS DAN VALUE FOR MONEY Anastasya Ayu Swacahayawati; Eskasari Putri
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/mjsgbd79

Abstract

Accountable public sector management requires audit systems that go beyond compliance and ensure the effective and efficient use of public resources. This study aims to synthesize the role of public sector auditing in enhancing accountability and achieving value for money (VfM). The research employs a Systematic Literature Review (SLR) using the PRISMA protocol, with 14 selected articles forming the basis of analysis. The findings indicate that audit principles, performance auditing, and evidence-based reporting collectively contribute to the achievement of Value for Money by improving economy, efficiency, and effectiveness in public programs. However, challenges remain, including limited auditor independence, the dominance of compliance-based approaches, and low utilization of technology. This study concludes that integrating these audit approaches is essential for strengthening accountability while ensuring the achievement of value for money in public sector governance.
Financial Assistance for MSMEs in PRM Blagung in Increasing Resilience and Sustainability Business Ashar Mukhammad Akbar; Eskasari Putri; Abid Ramadhan; Qodri Royani; Kholid Jundi Ar-Ridho; Erma Setiawati
Abdi Psikonomi Vol 7, No 1 (2026): Juni 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v7i1.17786

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic growth and improving community welfare. However, many MSMEs still face challenges in financial management, such as inadequate bookkeeping practices, mixing personal and business finances, and a limited understanding of financial reports. These conditions affect the sustainability and resilience of businesses in facing economic uncertainty and market competition. This community service program aimed to improve the financial management capacity of MSME actors through financial assistance and training activities. The methods used in this program included observation, interviews, socialisation, training, and direct mentoring related to simple financial recording, cash flow management, and preparation of basic financial statements. The activities were carried out through participatory approaches to ensure that participants could understand and apply the materials effectively. The results of the program showed that MSME actors experienced increased understanding and skills in managing business finances, particularly in recording income and expenses, separating personal and business finances, and preparing simple financial reports. In addition, participants became more aware of the importance of financial planning in supporting business sustainability. Therefore, financial assistance activities can contribute positively to strengthening MSME resilience and improving their managerial capabilities in developing sustainable businesses.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
Co-Authors A'mala, Fitria Fauzia Abid Ramadhan Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ananda, Hendi Diva Anastasya Ayu Swacahayawati Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arief Surya Adhi Arista Eka Pramudita Arum Putri Utami Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Asysyafa, Farradisha Husna Azzuhrufi, Faradis Akbar BANDI Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum CHANIA AULIA Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dhita Amalia Putri Dyana Madyaratri Elfreda, Khanzanorra Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Farradisha Husna Asysyafa Fatchan Achyani Fatchan, Fuad Hudaya Febrian Giffary Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Hepy Adityarini Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kholid Jundi Ar-Ridho Kholid Jundi Ar-Ridho Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Muhammad Danang Adriyanto Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam, N Nursiam, Nursiam Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Qodri Royani Raghad Almashhadani Raisa Tanjung Sari, Della Rasya Diva Kirana Reni Susilo Wati Rina Trisnawati Rofi Dian Pratama Rofi Febriyani Roostina Nugraheni Putri Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Shinta Permata Sari Silvia Melinda Oktaviani Siti Aisyah Salim Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Windi Amelia Adindaningtyas Putri Yuli Tri Cahyono Yuliantoro, Ika Putri