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Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model
Sutaryo Sutaryo
; Y Anni Aryani
; Taufiq Arifin
; Doddy Setiawan
; Evi Gantyowati
; Payamta Payamta
; Isna Putri Rahmawati
; An Nurrahmawati
; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan
Vol 2
, No 5
(2025)
The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention a...
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Systematic Literature Review Riset Pelaporan Keuangan BLUD
Y Anni Aryani
; Sutaryo, Sutaryo
; Taufiq Arifin
; Doddy Setiawan
; Evi Gantyowati
; Payamta Payamta
; Isna Putri Rahmawati
; Nurrahmawati
; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE)
Vol 5
, No 2
(2024)
This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research wit...
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