E-Invoicing: Digital Transformation for Operational Efficiency
Abstract
This research aims to identify the benefits of E-Invoicing in improve operational efficiency and explore the challenges faced in implementation process. By understanding its aspects, it is hoped that the company be better prepared to adopt E-Invoicing and gain benefits from the transformation digital it offers. The data analysis method used in this research is the descriptive method quantitative and qualitative. A combination of quantitative and qualitative approaches is possible us to gain a comprehensive understanding of the impact of E-invoicing on operational efficiency. this research design uses a survey (questionnaire) and direct interviews. The result of analysis by SPSS 16 found that the benefit of E-Invoice has sig.Levene’s Test for Equity of Variance is > 0.05 which mean the data between group A is homogeneous or same. Based on the interview with the user of E-Invoicing, the respondent inform that the method of E-Invoicing has a good impact for providing the benefit, experiences, faster of processing and more efficient because its no longer use paper anymore instead of organize by system. The research found that the analysis were match among analysis by SPSS 16 and interview the respondent, it’s found that the respondents agree by applying the E-invoicing deeply give a benefit and increase the productivity in order impact the operational efficieny.
Downloads
References
Amalina, D., & Suryani, E. (2020). Reference Evaluating the Success of E-Invoice Implementation at a state-owned. The 1st International Conference on Business and Engineering Management.
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210. https://doi.org/10.1016/j.jpubeco.2022.104661
Bojanc, R., Pucihar, A., & Lenart, G. (2024). E-invoicing: A Catalyst for Digitalization and Sustainability. Organizacija, 57(1), 3–19. https://doi.org/10.2478/orga-2024-0001
Borštnar, M. K., & Pucihar, A. (2021). Multi-Attribute Assessment of Digital Maturity of SMEs. https://doi.org/10.3390/electronics
Connecting Europe Facility Stakeholder Management Office. (2019). D05.01 eInvoicing Benefits’ Analysis.
Diantoro, K., Rohman, A., & Sitorus, A. T. (2023). Optimizing Invoice Management: A Case Study of PT. Madina Mitra Teknik’s Transition to a Laravel-Based Information System. In Digitus : Journal of Computer Science Applications.
Governor of Saudi Arabia Article. (2022). Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation based on the decision of His Excellency the Governor-Decision No. (62738) dated 23/11/1443 H First: Scope of the application. https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/E-Invoicing%20Implementation%20Resolution_EN.pdf
Hatem, G., Zeidan, J., Goossens, M., & Moreira, C. (2022). NORMALITY TESTING METHODS AND THE IMPORTANCE OF SKEWNESS AND KURTOSIS IN STATISTICAL ANALYSIS. BAU Journal - Science and Technology, 3(2). https://doi.org/10.54729/ktpe9512
Laudon, K. C. ., & Laudon, J. P. . (2022). Management information systems : managing the digital firm. Pearson Education Limited.
Nandiyanto, A. B. D., & Hofifah, S. N. (2024). How to conduct paired-t-test SPSS: comprehension in adsorption with bibliometric. International Journal of Evaluation and Research in Education , 13(1), 151–158. https://doi.org/10.11591/ijere.v13i1.27541
Olaleye, S. A., Sanusi, I. T., Dada, O. A., & Agbo, F. J. (2023). A bibliometric review of global visibility, impact and adoption of electronic invoicing: The past and the future. In Heliyon (Vol. 9, Issue 3). Elsevier Ltd. https://doi.org/10.1016/j.heliyon.2023.e13726
Oskar Korkman, Kaj Stobacka, & Bo Harald. (2010). Practices as Markets: Value Co-Creation in E-Invoicing. Australian Marketing Journal, 18(4).
Pemerintah Indonesia. (2008). Undang-Undang Informasi dan Transaksi Elektronik asal 17 UU No 11.
Putra Hrp, A., Harahap, M., & Muda, I. (2023). EXPENDITURE CYCLE: E-INVOICING AND E-PAYMENT TO SAVE TRANSACTION COSTS AND INCREASE THE NUMBER OF CUSTOMERS IN THE MANUFACTURING INDUSTRY. In RUSSIAN LAW JOURNAL: Vol. XI (Issue 6).
Ramdhan, M. (2021). Metode Penelitian (A. A. Effendly, Ed.). Cipta Media Nusantara (CMN).
Setiawan, J., Damanik, D., Saloom, G., & Banne, S. (2022). Metodologi Penelitian Kuantitatif, Kualitatif dan Kombinasi. https://www.researchgate.net/publication/363094958
Sugiarta, R. D., Arofiati, F., & Rosa, E. M. (2023). Validity and Reliability of Research Instruments on the Effect of Motivation on Nurse Performance in Moderation with Nurse Credentials. JMMR (Jurnal Medicoeticolegal Dan Manajemen Rumah Sakit), 12(1). https://doi.org/10.18196/jmmr.v12i1.6
Sulistyowati, N., Amah, N., & Styaningrum, F. (2020). The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(3), 321–334. https://doi.org/10.22441/profita.2021.v13i3.002
Tenardi, R., & Putranti, T. M. (2020). Administration Of E-Invoicing Value Added Tax (Comparative Study between Indonesia and Australia). http://jurnal.unpad.ac.id/jmppCorrespondence
Tiwari, A. K., Marak, Z. R., Paul, J., & Deshpande, A. P. (2023). Determinants of electronic invoicing technology adoption: Toward managing business information system transformation. Journal of Innovation and Knowledge, 8(3). https://doi.org/10.1016/j.jik.2023.100366
Verhoef, P. C., Broekhuizen, T. , Bart, Y. , Bhattacharya, A., Qi Dong, J. , Fabian, N. , & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122(July 18), 889–901.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel E-Invoicing: Digital Transformation for Operational Efficiency
Pages: 428-435
Copyright (c) 2024 Entis Sutisna, Elwin Suhendra, Diki Gita Purnama

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).