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All Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IIJSE
Kgs. M. Sobri
Universitas Sriwijaya, Palembang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Acceptance and Use of E-Procurement in Ogan Ilir Regency with Behavioral Intention as a Mediating Variable Deta Helisa Nova; Kgs. M. Sobri; Abdul Nadjib
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6367

Abstract

This study examines the factors influencing the implementation of e-procurement in the Ogan Ilir Regency, considering the role of behavioral intention as a mediating variable and using the UTAUT framework as the analytical foundation. With a quantitative approach and survey method involving 145 respondents from UKPBJ in Ogan Ilir Regency, with data analyzed using the SEM-PLS technique. The findings reveal that performance expectancy, effort expectancy, and social influence significantly affect behavioral intention while facilitating conditions impact e-procurement usage directly. The findings also show that behavioral intention significantly affects e-procurement usage, highlighting the crucial role of user intention in technology adoption. Moreover, behavioral intention effectively mediates the impact of performance expectancy and social influence on e-procurement usage. In contrast, effort expectancy does not show a significant effect through this mediating variable. These results support the UTAUT theory, which emphasizes the importance of behavioral intention in technology adoption. From a practical perspective, e-procurement managers need to enhance perceptions of benefits, ease of use, and social support, and provide adequate facilities to boost interest and usage in e-procurement. This study offers valuable insights for improving transparency, efficiency, and accountability in procuring goods and services in Ogan Ilir Regency.
Model Transformasi Digital Penerapan E-PBBKB dalam Meningkatkan Pendapatan Daerah Provinsi Sumatera Selatan Dimas Firmansyah; Kgs. M. Sobri; Andries Lionardo; Raniasa Putra
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 3 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i3.4546

Abstract

Transformasi digital dalam perpajakan daerah menjadi strategi utama dalam meningkatkan efisiensi administrasi dan Pendapatan Asli Daerah (PAD). Penelitian ini  bertujuan untuk menjawab pertanyaan terakit bagaimana transformasi digital pelayanan PBBKB dalam upaya peningkatan pendapatan daerah Sumatera Selatan. Penelitian ini menggunakan pendekatan deskriptif kualitatif, menyoroti faktor pendorong, hambatan, dan dampaknya terhadap penerimaan pajak. Hasil penelitian menunjukkan bahwa E-PBBKB mempercepat proses administrasi, meningkatkan kepatuhan wajib pajak, serta mengurangi risiko kebocoran pajak. Terdapat peningkatan PAD sebesar 2,05% dalam satu tahun setelah penerapan sistem ini. Faktor utama yang mendukung keberhasilannya adalah infrastruktur digital yang berkembang, regulasi yang mendukung, serta meningkatnya literasi digital masyarakat. Namun, hambatan seperti akses teknologi yang terbatas di daerah terpencil, rendahnya pemahaman wajib pajak, serta tantangan koordinasi antarinstansi masih menjadi kendala. Untuk mengoptimalkan sistem ini, direkomendasikan penguatan infrastruktur digital, peningkatan edukasi wajib pajak, integrasi data antarinstansi, serta pemanfaatan kecerdasan buatan dan big data. Dengan langkah ini, E-PBBKB diharapkan semakin efektif dalam meningkatkan PAD dan transparansi perpajakan daerah.
Co-Authors Abdul Nadjib Andries Lionardo Deta Helisa Nova Dimas Firmansyah Raniasa Putra