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Analysis of Factors Influencing User Satisfaction with The Benefits of The Information System In The SIPD-SIKD Application of The Special Capital Region of Jakarta Peni Khairunnisa; Milla S. Setyowati
Asian Journal of Social and Humanities Vol. 3 No. 1 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i1.432

Abstract

The use of the Regional Government Information System (SIPD) is increasingly important to optimize the performance of local governments, one of which is in regional financial management which is carried out electronically with the implementation of the Regional Financial Information System (SIKD). The success of the implementation of SIPD-SIKD does not only depend on the technical aspect, but also on the level of acceptance and user satisfaction with the benefits of the information system, as measured by the level of user satisfaction and the intensity of using the system. This study aims to analyze the factors that affect user satisfaction with the benefits of information systems. This study integrates the UTAUT and Delone-McLean models, both models describe the relationship between variables and take into account user behavior when using information systems, as well as measure the success of information systems through user satisfaction. This study uses a quantitative approach with data collection techniques using questionnaires distributed online as many as 350 respondents. The analysis technique in this study uses SEM-PLS using SmartPLS software. Based on the results of data processing, it shows that performance expectations, business expectations, facilitation conditions, information quality, and system quality have an influence on user satisfaction. Furthermore, user satisfaction affects the benefits of information systems both at the individual and organizational levels.
Digital Transformation in Taxation Systems: A Systematic Literature Review Dinda Chairunissa; Milla S. Setyowati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2659

Abstract

Digital transformation in tax administration has become a priority strategy in various countries to improve efficiency, transparency, and compliance. This study conducted a Systematic Literature Review (SLR) of 14 empirical articles published between 2020 and 2025 to synthesize the current knowledge on the application of digital technology in tax systems. The review explored key themes, including drivers of technology adoption (such as perceived usefulness, trust, and digital readiness), barriers (such as privacy issues, infrastructure limitations, and system complexity), theoretical frameworks used (TAM, UTAUT, TOE, and Signaling Theory), and the impact of digitalization on tax compliance. Most studies demonstrated increased accessibility, increased freedom, and administrative efficiency, but some also noted limited or negative impacts due to weak institutional capacity and weak law enforcement. The study also identified important gaps in the literature, such as a lack of longitudinal studies, a lack of exploration of frontier technologies (such as blockchain and ethical AI), and low representation from developing countries. Based on these findings, this study presents an integrative conceptual framework and recommends policies for building an adaptive, credible, and data-driven digital tax system.