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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 Al-Kharaj: Journal of Islamic Economic and Business 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.
Analysis of the Influence of Profitability, Company Size, and Business Risk on Capital Structure (A Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period) Ana Amalia Harnawan; Eskasari Putri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9715

Abstract

This study aims to analyze the effect of profitability, company size, and business risk on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The study uses a quantitative approach with a multiple linear regression design. The population consists of food and beverage companies active on the IDX during that period. A sample of 17 companies was selected through a purposive sampling technique with the criteria of the company remaining listed, consistently publishing financial reports, not experiencing losses, and having complete data, resulting in 85 observations (17 companies × 5 years). Secondary data were obtained from financial reports on the official IDX website (www.idx.co.id) and company websites. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), and hypothesis testing (t-test, F-test, and coefficient of determination R²). The results show that companies with high profitability tend to be more flexible in managing their capital structure, while large companies rely more on internal funding, reducing their dependence on debt. Business risk is not a major determining factor in the food and beverage sector, which has stable demand. Consequently, company management can prioritize increasing profitability and managing company size to achieve an optimal capital structure, while operational risk can be managed through a product diversification strategy. Future research is recommended to add variables such as liquidity or asset structure and expand to other sectors for broader generalization.
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.
ANALISIS SELF, OFFICIAL, DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Putri, Eskasari; Indriana, Octavia Rosa
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55391

Abstract

Abstract The purpose of this research is to analyze and provide evidence regarding the self-assessment system, official assessment system, withholding assessment system on taxpayers' formal compliance and the obstacles that will arise. The type of data used in this study is primary data. Data obtained directly from taxpayers registered at KPP Pratama Karanganyar, by taking a population of 100 respondents from the general public. In taking the sample using convenience sampling technique. The source of data in this study is the score of each variable indicator obtained from filling out questionnaires which are distributed to individual taxpayers registered at KPP Pratama Karanganyar. The results of this study support the results of research conducted by Sari (2010) which states that trust is one of the important things that must be considered by tax officials in an effort to improve taxpayer compliance because trust is the basis for an action. If the taxpayer assumes that the tax apparatus is opportunistic or beneficial to himself, the taxpayer will be reluctant to pay taxes. The author's research concludes that the results of the multiple linear analysis above obtained a constant value of 2.88 with positive parameters which can be concluded that the value of the compliance variable has increased by 2.88 if all independent variables or x are zero. Keyword : Self Assesment System, Official Assessment System, Withholding Assesment System Abstrak Tujuan penelitian ini untuk menganalisis dan memberikan bukti-bukti mengenai self assesment system, official assessment system, withholding assesment system terhadap kepatuhan formal wajib pajak beserta kendala yang akan muncul. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data yang diperoleh langsung dari wajib pajak yang terdaftar di KPP Pratama Karanganyar, dengan cara mengambil populasi yang berjumlah 100 responden dari masyarakat umum. Dalam pengambilan sampelnya menggunakan teknik convenience sampling.. Sumber data dalam penelitian ini adalah skor masingmasing indikator variabel yang diperoleh dari pengisian kuesioner yang dibagi kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Karanganyar. Hasil penelitian ini mendukung hasil penelitian yang dilakukan oleh Sari (2010) menyatakan bahwa kepercayaan merupakan salah satu hal penting yang harus diperhatikan oleh aparat pajak dalam usaha untuk meningkatkan kepatuhan wajib pajak karena kepercayaan adalah dasar untuk suatu tindakan. Apabila wajib pajak beranggapan bahwa aparat pajak bersikap opportunis atau menguntungkan dirinya sendiri, maka wajib pajak akan enggan untuk membayar pajak. Penelitian penulis memperoleh kesimpulan bahwa hasil analisis linear berganda diatas diperoleh nilai konstanta yaitu 2,88 dengan parameter positif yang mana dapat disimpulkan bahwa nilai variabel kepatuhan mengalami kenaikan sebesar 2,88 apabila seluruh variabel independen atau x bernilai nol. Kata Kunci : Self Assesment System, Official Assessment System, Withholding Assesment System
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.
Co-Authors A'mala, Fitria Fauzia Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ana Amalia Harnawan 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 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 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 Indriana, Octavia Rosa 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 Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rasya Diva Kirana 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