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Journal : Economics, Business, Accounting

Change management on digital transformation in vehicle tax payment process: An understanding from institutional analysis Helga Rini Fadhina; Nurul Fauzi; Eka Siskawati; Muhammad Rizky Prima Sakti; Nazliatul Aniza Abdul Aziz
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.761 KB) | DOI: 10.55980/ebasr.v1i3.48

Abstract

Although the application of new technologies in an organization is very challenging, changes in the external environment must be responded by the organization in order to survive in the midst of business competition. The implementation of new technologies must be accompanied by changes in the internal culture and the readiness of management organization. Motor vehicle tax is the largest source of state revenue in the West Sumatra region. The implementation of the advanced digital technology in vehicle payment process (SIGNAL technology) is a government strategy in an effort to increase the effectiveness and accountability of the motor vehicle tax payment process. This paper analyzes the dynamics of change management in the One-stop Administration Services (SAMSAT) office of west sumatra province during the adoption of SIGNAL technology. This study used the qualitative approach, located in the SAMSAT office in West Sumatra. The choice of informants through purposive sampling techniques. Data collection techniques are observation, interviews, and documentation analyzed through data reduction, data presentation, verification, and conclusions. The results show that the government's readiness to face changes in the implementation of the motor vehicle tax payment application through the SIGNAL application for SAMSAT West Sumatra is good. In the sense that it is ready to implement the signal application. The obstacles faced when implementing the Signal application to increase motor vehicle tax revenues are in the form of attitudes of employees and leaders.
Resource Utilization, Innovation, and MSME Performance: A Circular Economy Perspective Utami, Suci; Siskawati, Eka; Fauzi, Nurul
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.154

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are critical drivers of economic growth and innovation, particularly in emerging economies like Indonesia. However, they face persistent challenges such as limited resources, low innovation capacity, and growing pressure to meet environmental sustainability standards. This study investigates the impact of circular economy (CE) practices—specifically resource utilization and innovation & learning—on the business and socio-environmental performance of MSMEs in Padang City, Indonesia. Drawing upon the Natural Resource-Based View (NRBV), the study posits that sustainable resource management and organizational learning can serve as strategic capabilities for long-term competitive advantage. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed, with data collected from 70 MSMEs via an online questionnaire. The results reveal that both resource utilization and innovation & learning significantly and positively affect business success and social-environmental performance. These findings underscore the importance of integrating sustainability-oriented innovations and resource efficiency into MSME operations. The study contributes to the limited empirical research linking NRBV and CE practices within MSMEs in emerging markets. It offers practical implications for policy-makers and business development programs aiming to foster sustainable competitiveness and inclusive growth through innovation and environmental stewardship in the MSME sector.
The Role of Collaboration and Digital Technology in Supply Chain Management in Micro Enterprises Siskawati, Eka; Syaputra, Hafiz; Zahara, Zahara
Economics, Business, Accounting & Society Review Vol. 3 No. 1 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i1.116

Abstract

Micro businesses have revived, and many have sprung up after the COVID-19 pandemic, including the Coffee Shop micro business. In addition, technological developments in the increasingly rapid digital era have provided nuances and dynamics in research in micro-enterprise supply chains. This study aims to explore supply chain management behavior in micro-enterprises in the era of digital technology. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic. This research strategy uses a qualitative approach that allows the author to conduct an in-depth analysis and sort the data into themes. Data was collected from a micro-scale coffee shop in Padang City, North East Coffee Shop. This paper found that (1) the best strategy is to collaborate with small roasteries that are more open to micro-scale coffee shops. (2) The coffee shop micro business has a level of technology adoption to support its operations. This research contributes to enriching knowledge from research on micro-enterprise agility after the COVID-19 pandemic.
The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour Ulkhair, Nisa; Siskawati, Eka; Almunawar, Mohammad Nabil; Kumari, Shalu; Handayani, Desi
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.80

Abstract

Effective organizational financial decision-making relates to management's financial literacy level. Small and Medium Entreprise (SME), which is generally a family company, has a relatively low level of financial literacy. Meanwhile, the development of financial technology makes it easier for SME to access financial services digitally. This study aims to determine the effect of financial literacy, financial technology and income on SME financial behaviour. This study used a quantitative approach. The data collection method is carried out through the distribution of questionnaires to respondents. The population in this study is SME located in the Payakumbuh City area, with 115 SME samples. Samples are obtained using probability sampling methods and simple random sampling techniques. The results of this study showed that financial literacy variables had a significant effect on financial behaviour, while financial technology and income variables had no influence on financial behaviour. The study also shows that financial literacy, financial technology and income together significantly influence financial behaviour.