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All Journal Jurnal Riset Akuntansi Aksioma Riset Akuntansi (RISTANSI)
Khoiroh, Fastabiqul
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Economics, Econometrics & Finance Social Sciences

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PENINGKATAN PENDAPATAN : FAKTOR PENGGUNA E – COMMERCE DAN FINANCIAL TECHNOLOG Khoiroh, Fastabiqul; Anwar, Chairil
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

MSMEs play a strategic role in Indonesia's economy, particularly in job creation and improving societal welfare. The rapid digital transformation encourages MSMEs to utilize e-commerce and financial technology to increase their income. This study aims to analyze the impact of e-commerce and financial technology usage on the income growth of MSMEs in Sidoarjo Regency. Using a quantitative correlational approach, data was collected from 100 MSME respondents through a Likert-scale-based questionnaire. Regression analysis results indicate that e-commerce significantly influences MSME income growth, whereas financial technology has not shown a significant impact. These findings suggest that business digitalization through e-commerce is more effective in enhancing MSME income compared to financial technology adoption. Therefore, increasing digital literacy, particularly in financial technology, is necessary to help MSMEs optimize their use of financial technology in business management. Keywords: MSMEs, E-Commerce, Financial Technology, Income, Digitalization
PENINGKATAN KEPATUHAN PAJAK MELALUI DIGITALISASI: EFEKTIVITAS E-FILING DAN E-BILLING DI KPP PRATAMA SIDOARJO SELATAN Rohmiatun, Erlyna Tri; Rosyida, Riska Ainur; Khoiroh, Fastabiqul
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2615

Abstract

Digital transformation of taxation through the implementation of e-filing and e-billing has contributed to increasing tax compliance, reducing administrative burdens, and improving taxpayer experience at KPP Pratama Sidoarjo Selatan. This study uses a qualitative approach with a case study design and semi-structured interview techniques with individual taxpayers and MSMEs. The results show that ease of use of digital systems can increase compliance, but its effectiveness is influenced by the level of digital literacy, access to technology, and trust in system security. The main challenges include low digital literacy among elderly taxpayers, limited technical assistance, and system instability during peak reporting periods. This study emphasizes the importance of strengthening cybersecurity, increasing digital literacy, and integrating new technologies such as AI and blockchain to support an efficient, secure, and inclusive tax system.
Co-Authors Chairil Anwar Erlyna Tri Rohmiatun Rosyida, Riska Ainur