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INDEXED PUBLICATIONS27
CROSSREF CITATIONS86
CROSSREF · CITED PUBLICATIONS77.8%
CROSSREF · MEAN CITATIONS3.19

Crossref citation coverage: 27 / 27 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

27 publications

JOURNAL ARTICLE

Extending the technology acceptance model to explain continuance intention toward subscription video-on-demand services: The mediating roles of trust and user satisfaction

Graciowilmo Timothy · Anna Triwijayati

International Journal of Research in Business and Social Science · 2026

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The rapid growth of internet penetration and smartphone adoption has significantly accelerated the development of Subscription Video on Demand (SVOD) services in Indonesia, transforming the way consumers access digital entertainment. The increasing competition among streaming service providers has highlighted the importance of understanding the factors that influence users' continuance usage intention. In this paper, it is also aimed to examine the effects of Perceived Usefulness and Perceived Ease of Use on Continuance Usage Intention by extending the Technology Acceptance Model (TAM) and investigating the mediating roles of Trust and User Satisfaction among SVOD users in Indonesia. We employed a quantitative analytics method using a survey method, and the collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). A dataset of 180 respondents as active user of an SVOD platform through either an individual (private) subscription account or a shared subscription account has been analyzed in 2025. Main findings of the study demonstrate that (i) a satisfactory model fit with a Goodness-of-Fit (GoF) value of 0.659 and a Standardized Root Mean Square Residual (SRMR) of 0.054. (ii) The hypothesis testing results revealed that Perceived Usefulness, Perceived Ease of Use, Trust, and User Satisfaction had significant positive effects on Continuance Usage Intention., (iii). Perceived Usefulness and Perceived Ease of Use significantly influenced both Trust and User Satisfaction. (iii). The mediation analysis showed that Trust partially mediated the relationship between Perceived Usefulness and Continuance Usage Intention, whereas Trust did not mediate the relationship between Perceived Ease of Use and Continuance Usage Intention. User Satisfaction also did not exhibit a significant mediating effect.

DOI 10.20525/ijrbs.v15i5.53360 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Understanding User Perceptions of QRIS in Indonesia

Rizka Ramayanti

International Journal of Finance & Banking Studies · 2024

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In Indonesia, a QR code payment is referred to as QRIS (Quick Respond Code Indonesian Standard). QR code technology is employed by QRIS, a contemporary payment system, to establish connections between a variety of financial transactions. QRIS offers numerous advantages to businesses, including the ability to obtain numerous promotions, the automated recording of transactions, the ability to track financial income and expenses, and the elimination of the need to search for change. Regrettably, the low level of digital literacy in Indonesia has prevented certain individuals from adopting digital transactions. Consequently, policymakers and regulators will be able to make more informed decisions regarding the expansion of QRIS in Indonesia by gaining a more comprehensive understanding of the perceptions of utility and perceived ease of use among Indonesian users. This research involves individuals who have implemented QRIS. The sample size in this study was sufficient due to the use of PLS-SEM, a powerful multivariate analysis technique that is recognized for its statistical efficacy in small sample sizes. The study explores the behavioral intention to use QRIS among Indonesian users, emphasizing perceived usefulness and perceived ease of use while incorporating control variables such as age, experience, gender, income, and education. The analysis results indicate that perceived usefulness has a substantial impact on the behavior intention of QRIS, and perceived ease of use also has an impact on the behavior intention of using QRIS. Education and income were found to have no significant difference in relation to behavior intention of using QRIS, whereas age, experience, gender, and age were associated with a significant difference.

DOI 10.20525/ijfbs.v13i4.38874 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

Factors influencing e-servicescape on continuance intention: a case study of Blu by BCA digital in Indonesia

Annur Galih Yusvianto · Raditha Hapsari

International Journal of Research in Business and Social Science · 2024

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The number of digital banks in Indonesia is very large, resulting in intense competition between each digital bank. The tighter competition for digital banks, makes the interest in reusing digital bank users low and makes users tend to switch brands or providers in using digital banks. This study aims to determine the factors that influence e-servicescape on continuance intention mediated by brand image and performance expectancy. This research is categorized as explanatory research. Respondents in this study were users of the Blu by BCA Digital application on the island of Java, determining the number of samples in this study using purposive sampling technique with a total sample size of 249 respondents. The data collection method used a questionnaire, the data was analyzed using PLS-SEM. The results showed that e-servicescape had no significant effect on continuance intention. E-servicescape has a significant effect on brand image, brand image has a significant effect on continuance intention. E-servicescape has a significant effect on performance expectancy, performance expectancy has a significant effect on continuance intention. Brand image and performance expectancy can play a fully mediating role in the relationship between e-servicescape and continuance intention. Although e-servicescape does not have a significant influence directly, it is still part of the customer experience in using the Blu by BCA Digital app. Therefore, Blu by BCA Digital should continue to invest in technology and innovation to improve their e-servicescape. This includes the use of the latest technologies such as artificial intelligence (AI), data analytics, and personalized user experience. The better the e-servicescape, the better the brand image, performance expectancy and continuance intention of customers to keep using the service.

DOI 10.20525/ijrbs.v13i2.32331 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

Big Data Technology Acceptance Model (TAM) in Indonesian state-owned financial services and banking

Erlangga Andi Sukma · Farika Nikmah · Rizka Rahmawati · Izzatul Ulya

International Journal of Research in Business and Social Science · 2023

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The aim of this study in general is to examine the influence of perceived ease of use, perceived usefulness, and perceived risk on intention to use. The subject of this study is the account officer of the big data user of a state-owned company in Malang, East Java, Indonesia. Specifically, this research has the purpose of finding out both the simultaneous and partial influence of perceived use, perceived usefulness, and perceived risk on the intention to use the big data of State-Owned Bank customers. This study is a survey employing both quantitative and qualitative data analysis. The samples of the subjects used were 95 account officers of a state-owned bank in East Java who used customer big data. The analysis conducted in this study included multiple linear regression testing and hypothesis testing for both simultaneous and partial The result of the F testing indicates that collectively, the perceived ease of use, perceived usefulness, and perceived risk variables have a simultaneous and positive influence on the intention to use the customer's big data. However, based on the T-test, it was observed that perceived usefulness is the only variable that has a partial influence on the intention to use the big data of the customers. While the other two variables, perceived ease of use and perceived risk, were found to have no significant influence on the intention to use the bank’s customers' big data.

DOI 10.20525/ijrbs.v12i7.29070 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

The effect of perceived ease of use, perceived usefulness, and perceived benefits on interest in using Bank Syariah Indonesia mobile banking

Diah Ayu Paramita · Anas Hidayat

International Journal of Research in Business and Social Science · 2023

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This study aims to analyze the perceived ease of use, perceived usefulness, and perceived benefits on interest in using Bank Syariah Indonesia mobile banking. The research method used is a quantitative approach. The sample size for this study was 250 respondents. Data were analyzed by structural equation modeling (SEM) and processed with AMOS 24.0. The results of the SEM analysis show that perceived usefulness has a significant positive impact on attitudes toward mobile banking use. Perceived Ease of Use has a positive and significant effect on the Perceived Usefulness of mobile banking. Perceived ease of use has no significant effect on attitudes toward using mobile banking. Perceived Usefulness has a positive and significant effect on Behavioral Intention to Use mobile banking. Therefore, attitudes toward using mobile banking have a significant positive impact on behavioral intentions to use mobile banking.

DOI 10.20525/ijrbs.v12i5.26435 Crossref citations12 OpenAlex citations
JOURNAL ARTICLE

Predicting intention to adopt omnichannel retailing of SMEs in Indonesia using UTAUT: the moderating role of personal innovativeness

Alvin Erzal Syahreza · Wahdiyat Moko · Mintarti Rahayu

International Journal of Research in Business and Social Science · 2023

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This study seeks to explain the intent of SMEs business owners to implement omnichannel retail in their operations. This study employs the UTAUT model and adds innovativeness as a variable that can influence the intention to adopt an omnichannel. The sample for this research consisted of 90 SMEs proprietors in Malang City. This study's data were gathered via a questionnaire and analyzed using PLS-SEM. This study found that personal innovativeness and performance expectations significantly influence the intention to adopt omnichannel. In this study, effort expectations have no significant effect on the intention to implement omnichannel. It has been demonstrated that personal innovativeness can moderate the relationship between effort and performance expectations in the UTAUT model when it comes to the intention of MSME proprietors to implement omnichannel. In addition to focusing on consumers as end users, this study concludes that omnichannel service providers must also consider enterprises as omnichannel users.

DOI 10.20525/ijrbs.v12i5.27893 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The influence of subjective norms and perception of food safety toward behavioral intention to use and continuance behavior

Faishal Hilmy Asyrafi · Anas Hidayat

International Journal of Research in Business and Social Science · 2023

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This study aims to explore how subjective norms and perceptions of food safety influence people's behavioral intention to use and continue using delivery apps during the coronavirus pandemic. According to the TPB model, subjective norms were anticipated to be positively linked to both intention and continued behavior. The study's objective also was to ascertain the advantageous consequences of perceived food safety and intention on continued usage. The study used a quantitative approach, with a sample of 300 mobile food ordering app users in Yogyakarta selected using non-probability sampling. The data collection method was a validated and reliable questionnaire, and data analysis used SEM AMOS. The results showed that subjective norms and perceived food safety had a significant positive influence on behavioral intention and that behavioral intention and perceived food safety affected continued use. This study contributes to the existing literature on the benefits of subjective norms and perceived food safety on mobile app usage, and its findings have both theoretical and practical implications.

DOI 10.20525/ijrbs.v12i3.24992 Crossref citations2 OpenAlex citations
JOURNAL ARTICLE

The effect of use, task technology-fit, user satisfaction on performance of the Kimia Farma Pharmacy employees in Yogyakarta business unit

Adhitya Mahatva Yodha · Nuryakin · Arni Suwanti

International Journal of Research in Business and Social Science · 2023

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This study aims to determine the effect of the use of information technology on employee performance, which is mediated by user satisfaction and the suitability of technology tasks. Respondents in this study were employees of PT Kimia Farma Pharmacy Yogyakarta Business Unit. The sample used was 110 respondents, with a quantitative method using SEM and AMOS. From the data that has been tested and collected, the results of this study indicate that the use of information technology has a significant positive effect on employee performance and task-technology fit. User satisfaction and task-technology fit do not mediate the positive and insignificant effects of using information technology on employee performance. User satisfaction has no positive effect on performance and is insignificant. Task-technology fit has a positive effect on performance.

DOI 10.20525/ijrbs.v12i1.23101 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

Examining the factors influencing Indonesia's local government’ intentions to use financial management information systems: the case for an extended TAM

Baskoro Perdana Putra · Imam Subekti · Sari Atmini

International Journal of Research in Business and Social Science · 2022

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This paper examines the factors that influence the intention to use FMIS in Indonesia’s local governments, especially in East Java region. The study model used the Technology Acceptance Model (TAM) that focuses on two specific salient beliefs-perceived ease of use and perceived usefulness. However, this has not discouraged researchers from incorporating additional constructs to the original model in their quest for increased predictive power. Here, an attempt is made to explain local governments' intention to use FMIS. Besides perceived ease of use and perceived usefulness, compatibility, external technical support, and management support are included in an extended TAM. The research data was obtained through questionnaires to 180 respondents of planning and financial managers at 9 local governments of the East Java region. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that perceived usefulness and perceived ease of use are influenced by compatibility, external technical support, and management support. Compatibility also influenced intentions to use FMIS, and perceived ease of use influenced perceived usefulness. Intention to use FMIS was also affected by perceived usefulness and perceived ease of use. Lastly, perceived usefulness and perceived ease of use did not create a mediating effect between external variables and intention to use FMIS. This study concludes that TAM and external variables affect interest in using FMIS.

DOI 10.20525/ijrbs.v11i10.22411 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The antecedents of repurchase intention in the Indonesian e-commerce marketplace mediating role of trust

Mutiyah Mappeaty Sudirman · Siti Aisjah · Fatchur Rohman

International Journal of Research in Business and Social Science · 2022

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This study examines the effect of perceived ease of use and perceived security on repurchase intention mediated by the trust of e-commerce marketplace users in Samarinda City. This research was conducted on 150 users of the e-commerce marketplace. Data analysis uses partial least square (SEM-PLS) structural equation modeling with the Smart-PLS 3.0. The results showed that perceived ease of use significantly affected repurchase intention, but perceived security had no significant effect. This study also shows that trust successfully mediates the effect of perceived ease of use and perceived security on repurchase intention. From this research, it is suggested that e-commerce marketplace companies continue to innovate so that the trust felt by users increases. According to the findings of this study, e-commerce marketplace companies should continue to innovate to increase user trust.

DOI 10.20525/ijrbs.v11i8.21492 Crossref citations3 OpenAlex citations
JOURNAL ARTICLE

The role of digital payment benefits toward switching consumer behavior in the case of OVO application

Zaki Irfan Al Hafizh · Anas Hidayat

International Journal of Research in Business and Social Science · 2022

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The objective of this study is first to investigate the benefits of digital payment toward switching consumer behavior in using the OVO application as a tool for payment transactions. The involved variables are perceived usefulness, perceived ease of use, self-efficacy, security, and trust, switching intention. This study used the quantitative approach and study design used in this research, which is explanatory research. the population in this study consisted of university students who had previously used the OVO application for payment transactions in Yogyakarta. The sampling technique used was non-probability sampling, with the most significant number of samples being 300 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is Amos. Findings show that all hypotheses are accepted. It means all users believe that OVO digital payments benefit users in payment transactions. from the research conducted, the results showed that all relationships between hypotheses are positive and can be assessed from the minimum score if C.R showed a value more significant than 1.96 and less than 0.05 to the p-value, then there is a positive.

DOI 10.20525/ijrbs.v11i7.21562 Crossref citations2 OpenAlex citations
JOURNAL ARTICLE

Understanding the technology acceptance model in the QRIS usage: Evidence from SMEs in Indonesia

Dedy Husrizal Syah · Faisal Rahman Dongoran · Eko Wahyu Nugrahadi · Reza Aditia

International Journal of Research in Business and Social Science · 2022

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This study aims to examine the Technology Acceptance Model (TAM) for QRIS usage in SMEs in Indonesia. We employed Partial Least Square Structural Equation Modelling (PLS-SEM) with a first-order reflective model to analyze the data. The dataset contains 107 SMEs in Medan, Indonesia (n = 107). There are four constructs in the model in this study, namely: perceived usefulness, perceived ease of use, attitude toward using, and behavioral intention to use. After evaluating measurement models and structural models known to meet the criteria, we can conclude the results of the data analysis. In general, all variables positively affect other variables in this model, although one of them is insignificant. The results indicate that perceived usefulness is positive and significantly affects attitude toward using and behavioral intention to use. At the same time, attitude toward using is also positive and significantly affects behavioral intention to use. Furthermore, perceived ease of use is also shown to have a positive and significant effect on attitude toward using and perceived usefulness. However, perceived ease of use insignificantly affects behavioral intention to use, although it still positively affects the behavioral intention to use. The findings of this study provide some crucial implications for SMEs and the provider of QRIS. Since the results indicate welcoming QRIS usage, the socialization of QRIS needs to be more massive to reach the vast majority of Indonesian SMEs in Indonesia.

DOI 10.20525/ijrbs.v11i6.19175 Crossref citations11 OpenAlex citations
JOURNAL ARTICLE

The antecedents of repurchase intention in Indonesian e-commerce marketplace customers during the COVID-19 pandemic with age as a moderating variable: A study on e-commerce marketplace customers in Java

Ayu Savitri Dewi · Fatchur Rohman · Raditha Dwi Vata Hapsari

International Journal of Research in Business and Social Science · 2022

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This study aims to examine the factors that affect customers repurchase intention in the e-commerce marketplace during the COVID-19 pandemic on Java Island in Indonesia, using the extended Technology Acceptance Model (TAM) theory and UI/UX Concept. Perceived ease of use, shopping experience, e-trust, and age are variables that are predicted to affect e-commerce marketplace repurchase intention behavior during the COVID-19 pandemic. The data were collected through an online survey from e-commerce marketplace customers in Java who have had at least two experiences of purchasing goods or services through e-commerce in Java. In total, 250 valid responses were analyzed to test hypotheses using structural equation modeling and multi-group analysis.  The results show that perceived ease of use, shopping experience, and e-trust are found to significantly affect the repurchase intention in e-commerce marketplace. The study also show that e-trust has a role in mediating the relationship between both perceived ease of use towards repurchase intention and shopping experience towards repurchase intention. However, the multi-group analysis did not find any significant differences between shopping experience and repurchase intention across age groups. Finally, this paper ended with some discussions, implications, limitations, and conclusions.

DOI 10.20525/ijrbs.v11i5.18803 Crossref citations7 OpenAlex citations
JOURNAL ARTICLE

Online music business: The relationship between perceived benefit, perceived sacrifice, perceived value, and purchase intention

Suraya Sawitri · Alhasin Alhasin

International Journal of Research in Business and Social Science · 2022

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The development of information technology has changed the business model of firms in the industry that are in contact with technology. One of them is in the music industry, which currently has penetrated the online platform with a series of accompanying issues. This study uses a conceptual approach to Technology Acceptance Model to understand this relationship. Although in fact similar research has been carried out by a number of researchers, this topic remains an interesting object to study considering that technology acceptance cannot be separated from the environment in which consumers are located. This research was conducted with a quantitative approach to test the research hypotheses using data obtained from questionnaires distributed to 102 respondents spread across the Yogyakarta area. This study found that perceived usefulness and perceived price do not have a significant influence on perceived value. On the other hand, perceived playfulness and perceived ease of use have a significant influence on perceived value. This finding emphasizes that the online music business is more in touch with entertainment products. With respondents who are dominated by young people in a developing country, it is shown that pleasure is a highly prioritized part of overcoming other considerations, especially price and usability. Another finding is that the greater the perceived value of online music, the higher the intention in purchasing the product would be. This study adds to the literature and information about how consumers respond in different regions (Yogyakarta, Indonesia) as one the developing countries on the factors that affect the perceived value and purchase intention, thus it can be used to test the generality of the results of previous studies.

DOI 10.20525/ijrbs.v11i5.19005 Crossref citations10 OpenAlex citations
JOURNAL ARTICLE

The effectiveness of using the digital wallet OVO in the Jakarta, Indonesia

Zulhawati · Meiliyah Ariani · Budi Harsono

International Journal of Research in Business and Social Science · 2022

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This study aims to determine whether financial ability, promotion, benefit and security are the effects of using OVO digital wallets in the Pesanggrahan area, South Jakarta, Indonesia. The sample in this study amounted to 105 users of Ovo electronic money in the Pesanggrahan area of South Jakarta, Indonesia. Sample selection was done by the random sampling method. The data used in this study is primary data, namely questionnaires distributed to respondents. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, data analysis tests, and model suitability tests using the SPSS program. The results of this study indicate that Financial Ability does not have a positive and significant effect, Promotion has a positive and significant effect, Usefulness has a positive and significant effect and Transaction Security has a positive and significant effect on the effectiveness of using OVO digital wallets in the Pesanggrahan area, South Jakarta, Indonesia.

DOI 10.20525/ijrbs.v11i3.17430 Crossref citations2 OpenAlex citations
JOURNAL ARTICLE

The influence of interaction, learner characteristics, perceived usefulness, and perceived satisfaction on continuance intention in e-learning system

Andrianto Widjaja · Yosua Giovanni Widjaja

International Journal of Research in Business and Social Science · 2022

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Communication and information technology have encouraged the use of e-learning systems in the education world. Even the application of the system has become a must in this COVID-19 pandemic health protocol. Nevertheless, it still needs to be observed, whether the consumers would keep using the e-learning system in the future. This study aims to see the effect of interaction variables and learner characteristic toward perceived usefulness and perceived satisfaction on e-learning system that has been used, with the effect of continuance intention toward the system in the future. To answer the purpose of this study, there is a research model has been developed which includes seven hypotheses. For the research object, the researcher chose non-government-owned colleges in Jakarta with the students as the sample chosen by purposive sampling technique. The result of this research shows those seven hypotheses accepted with the significant level at 1%, as well as 5%. It means each of the interaction variables and learning characteristics significantly direct and indirect influence the perceived satisfaction variable as well as the perceived usefulness variable. Moreover, it is proven that perceived usefulness is a significant determinant toward perceived satisfaction, even both of them significantly direct influence continuance intention at e-learning system that has been used.

DOI 10.20525/ijrbs.v11i2.166510 Crossref citations18 OpenAlex citations
JOURNAL ARTICLE

Factors affecting prospective entrepreneurs to utilize e-marketplace

Jurry Hatammimi · Sintyas Dita Purnama

International Journal of Research in Business and Social Science · 2022

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Currently, e-marketplace utilization grows significantly both on the buying side as well as on the selling side. However, the complete utilization rate is still low. Hence, this study investigates the factors considered by the prospective entrepreneurs to utilize the e-marketplace. The purpose of this study is also to find out the most potential e-marketplace to be employed by the prospective entrepreneurs. This study distributes questionnaires by using a convenience sampling technique to the 285 students at a business school. This study applies the Importance Performance Analysis and Correspondence Analysis methods to process the data gathered. It is found that the trust factor becomes the least important factor as well as the worst performance factor at the same time. On the other hand, the technical factor becomes the most important factor and the environmental factor is recorded as the best performance factor. To utilize e-marketplace, prospective entrepreneurs pay the highest attention to several indicators such as latency, user friendly, marketing, supply chain, price competitiveness, service quality, support/helpdesk, and bank transfer. Furthermore, Tokopedia and Shopee are rated as the best e-marketplaces. This study illuminates the prospective entrepreneurs’ consideration toward e-marketplace utilization; hence the platform owner can make a better service. The findings of the study will inspire the preparation steps for entrepreneurs to start their businesses and enrich the online consumer buying decision theory.

DOI 10.20525/ijrbs.v11i1.15732 Crossref citations4 OpenAlex citations
JOURNAL ARTICLE

Impact of brand equity and mobile web quality on intentions to use m-commerce amongst Traveloka customers

Fendri Reswanto · Asmai Ishak

International Journal of Research in Business and Social Science · 2022

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This study purposed to analyze the application of an extended technology acceptance model (TAM) by combining the influence of brand equity and mobile web quality that are used to predict intention to use m-commerce, through perceived ease of use, perceived usefulness, and attitude toward using. The research was conducted on Indonesian citizens who have used service products on m-commerce Traveloka. The analytical method used is the structural equation modeling (SEM) with Lisrel 8.80 Software. Using a convenient sampling technique, 270 respondents were involved in the study. Only five of the nine hypotheses developed are significant, while the others are not. However, the current study discovers a new finding that brand equity significantly affects the attitude toward using m-commerce. The results of this study are quite different from Chi’s (2018) study, indicating that the model still needs to be reinvestigated using a different sample to test the model consistency.

DOI 10.20525/ijrbs.v11i1.15863 Crossref citations5 OpenAlex citations
JOURNAL ARTICLE

e-Wallet usage intensity and the determining factors during pandemics

Arum Prasasti · Della Ayu Zonna Lia · Karunia Putri Nuari

International Journal of Research in Business and Social Science · 2022

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COVID-19 has changed the way we live to the extent of many choices in our lives. Physical distancing measurement that took place months, followed by restriction to travel, to reduce mobility, has been gradually implemented by the government of Indonesia. The e-wallet transaction by volume during the pandemic accounts for 1,7 million times with 67 total users in Indonesia. This study is comprehensive on previous research on 2020 with a smaller sample. This research is aimed to find out 1) the usage intensity of e-wallet amongst them and 2) to understand the underlying factors of using such e-wallet. The data is collected by interviewing 100 students in Universitas Negeri Malang, Indonesia. The data was then analyzed using NVIVO and interpreted using content analysis to reach the objective of this research. It is found out that 1) undergraduate students use it quite frequently, and 2) three key factors as the determining factors, namely practicality efficiency, and discount. This research aims to contribute to the digital payment literature and future research agenda on e-wallet amongst undergraduate students during pandemic and post-pandemic.

DOI 10.20525/ijrbs.v10i8.14750 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

COVID-19 incentive e-Reporting for MSMEs in Jakarta

Meiliyah Ariani · Zulhawati Zulhawati · Mohamad Nur Utomo

International Journal of Research in Business and Social Science · 2022

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The purpose of this study was to determine the effect of perceived ease of use, perceived usefulness, and system feasibility on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service. The data obtained is the result of filling out a questionnaire conducted by respondents using a purposive sampling technique, as many as 100 MSMEs taxpayers in Central Jakarta who use the e-Reporting Incentive Covid-19 service. The data used in this study are primary data. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using SPSS. The results of this study indicate that Perceptions of Ease of Use, Perceptions of Usability, and System Eligibility have a positive and significant effect on the effectiveness of taxpayers using the e-Reporting Incentive Covid-19 service.

DOI 10.20525/ijrbs.v10i8.14970 Crossref citations0 OpenAlex citations