THE DETERMINANTS OF A SUCCESSFUL IMPLEMENTATION OF E-RETRIBUTION PAYMENT SYSTEM: EVIDENCE FROM SLIPI MARKET OF JAKARTA

Authors

  • Ilham Condro Prabowo Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480
  • Syafa Kamilla Marwah Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

DOI:

https://doi.org/10.21512/jafa.v10i2.9964

Keywords:

E-Retribution, Delone & Mclean, Use, User Satisfaction, Net Benefits

Abstract

Payment of market retribution using E-Retribution makes it easier for traders in the market to settle their obligations. This study aims to determine the factors that influence the success of implementing E-Retribution using the Delone & Mclean IS Success Model. The present study used primary data using a questionnaire. Respondents to this study were 96 traders who used E-Retribution at Slipi Market, West Jakarta, by selecting using a purposive sampling method. The data analysis method used is PLS-SEM. The findings demonstrated that system, information, and service quality substantially impacted user satisfaction. However, system quality did not impact use, but the information and service quality significantly impacted use. After then, net benefits were significantly impacted by both use and user satisfaction.

Dimensions

Plum Analytics

Author Biographies

Ilham Condro Prabowo, Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

Accounting Department, School of Accounting, Bina Nusantara University

Jl. K. H. Syahdan No. 9, Kemanggisan, Palmerah Jakarta 11480 Indonesia; Phone +62 21 534 5830

Syafa Kamilla Marwah, Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

Accounting Department, School of Accounting, Bina Nusantara University

Jl. K. H. Syahdan No. 9, Kemanggisan, Palmerah Jakarta 11480 Indonesia; Phone +62 21 534 5830

References

Akrong, G. B., Shao, Y., & Owusu, E. (2022). Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system. Heliyon, 8(6). https://doi.org/10.1016/j.heliyon.2022.e09642

Al-Dmour, A., Al-Dmour, H., Al-Barghuthi, R., Al-Dmour, R., & Alshurideh, M. T. (2021). Factors Influencing the Adoption of E-Payment During Pandemic Outbreak (COVID-19): Empirical Evidence (pp. 133–154). https://doi.org/10.1007/978-3-030-67151-8_8

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748

Firdaus, R., & Doloksaribu, T. A. (2022). Niat Pedagang Pasar Dalam Menggunakan Sistem E-RETRIBUSI Pasar. Arthavidya Jurnal Ilmiah Ekonomi, 24(1), 43–59. https://doi.org/10.37303/a.v24i1.214

Franque, F. B., Oliveira, T., & Tam, C. (2021). Understanding the factors of mobile payment continuance intention: empirical test in an African context. Heliyon, 7(8), e07807. https://doi.org/10.1016/j.heliyon.2021.e07807

Hasan, Y., & Al-Mamary, S. (2019). Measuring Information Systems Success In Yemen: Potential Of Delone And Mcleans Model. International Journal of Scientific & Technology Research, 8, 7. www.ijstr.org

Hendratno, S. P. (2022). ANALYSIS OF FACTORS AFFECTING INTENTION TO USE E-WALLETS DURING THE COVID-19 PANDEMIC. International Journal of Contemporary Accounting, 4(1), 21–40. https://doi.org/10.25105/ijca.v4i1.13009

Hudin, J. M., & Riana, D. (2016). Kajian Model Kesuksesan Sistem Informasi Delone & Mclean Pada Pengguna Sistem Informasi Akuntansi Accurate di Kota Sukabumi. Jurnal Sistem Informasi, 12(1), 1. https://doi.org/10.21609/jsi.v12i1.444

Hussein, A. S. (2015). Penelitian Bisnis dan Manajemen Menggunakan Partial Least Squares (PLS) dengan smartPLS 3.0. In Universitas Brawijaya.

Kaniawulan, I., Hendrayani, H., Munir, M., & Furqon, C. (2022). Successful Digital Payment Information System Services Using Delon and McLean Models. Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021), 135–139. https://doi.org/10.2991/aebmr.k.220701.027

Olaoye, C. O., & Atilola, O. O. (2018). Effect of E-Tax Payment on Revenue Generation in Nigeria. Journal of Accounting, Business and Finance Research, 4(2), 56–65. https://doi.org/10.20448/2002.42.56.65

Purwanto, S. K., & Pawirosumarto, S. (2017). Pengaruh Kualitas Sistem, Kualitas INformasi, dan Kualitas Layanan Terhadap Penggunaan Sistem E-Learning di Program Pascasarjana Universitas Mercu Buana. In Jurnal Manajemen: Vol. XXI (Issue 02).

Rahi, S., & Abd.Ghani, M. (2019). Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context. International Journal of Accounting & Information Management, 27(3), 512–528. https://doi.org/10.1108/IJAIM-07-2018-0077

Tumarni. (2015). Pengaruh Kualitas Sistem, Kualitas Informasi dan Penggunaan Nyata Terhadap Kepuasan Pemakai Laporan Keuangan (Studi Pada Satuan Kerja Perangkat DaerahPemerintah Provinsi Jambi). Jurnal Akuntansi Dan Keuangan UNJA, 1(1), 53–74. https://doi.org/10.22437/jaku.v1i1.2380

Utari, R., Soesilo, T. E. B., & Agustina, H. (2021). Traditional market sustainability in the perspective of market managers: A study at the Slipi Market Jakarta. IOP Conference Series: Earth and Environmental Science, 716(1). https://doi.org/10.1088/1755-1315/716/1/012119

Wang, Y.-Y., Wang, Y.-S., Lin, H.-H., & Tsai, T.-H. (2019). Developing and validating a model for assessing paid mobile learning app success. Interactive Learning Environments, 27(4), 458–477. https://doi.org/10.1080/10494820.2018.1484773

Downloads

Published

2023-12-07
Abstract 42  .
PDF downloaded 43  .