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Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS Wulansari, Kristin; Kalangit, Della Olivia Caterina; Satryawati, Satryawati; Kawuryan, Renita
Interdisciplinary Social Studies Vol. 2 No. 2 (2022): Regular Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i2.321

Abstract

Background: Quick Response Code Indonesian Standard or commonly abbreviated as QRIS is the unification of various QR types from various Payment System Service Providers (PJSP) using a QR Code, QRIS can accept all payments from anywhere, both Bank and Non-Bank (Fintech), The Regional Revenue Service of Samarinda City applies QRIS as one of the means of payment of The Rural and Urban Land and Building Tax. Aim: This study was conducted to measure the confidence of taxpayers in accepting QRIS for The Rural and Urban Land and Building Tax Payment. The model used in this study is the Technology Acceptance Model (TAM) with the addition of the trust variable. Method: The data used are primary data obtained through distributing questionnaires to 180 respondents using QRIS as a means of paying The Rural and Urban Land and Building Tax in Samarinda City, where the implementation of the results of the research on the main respondents aged 25-45 years. There are five variables used in this study, namely perceived usefulness, perceived ease of use, intention to use, application use, and trust. Findings: The results obtained are Perceived Usefulness and Perceived Ease of Use have a significant influence on Attitude Toward Using. The Attitude Toward Using variable has a significant effect on Behavioral Intention To Use, and the Trust variable has a significant influence on Perceived Usefulness, Perceived Ease of Use, and Behavior Intention to Use. This means that Trust affects the use of QRIS every day and in the future.
Frugal Innovation: A Bibliometric Study of the Conceptual Foundations and Future Research Directions Kawuryan Renita; Prapdopo; Andi Nurhasanah
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 19 No. 1 (2025)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2025.v19.i01.p02

Abstract

Frugal innovation is gaining traction in resource-limited settings, emphasizing sustainability. This paper uses bibliometric analysis to explore trends and gaps in frugal innovation research. Further publications were identified from the Scopus database using the Publish or Perish tool for the period 2014-2024. Data is processed using RStudio and VOSviewer to reveal key themes, influential scholars, research institutions, and network maps. It highlights the growing scholarly interest in frugal innovation and its alignment with sustainability goals, stressing the need for further exploration of its principles and impacts. The study aims to advance understanding and to guide future research. Additionally, integrating sustainability and environmental considerations in product development, alongside frugal innovation, can drive economic and social sustainable development. Organizational capabilities like Big Data are vital for achieving sustainability outcomes, and frugal innovation positively impacts a firm's financial and environmental performance. Strengthening organizational capabilities is key to leveraging frugal innovation for sustainability.