E-Invoicing: Digital Transformation for Operational Efficiency


  • Entis Sutisna * Mail University of Paramadina, Jakarta, Indonesia
  • Elwin Suhendra University of Paramadina, Jakarta, Indonesia
  • Diki Gita Purnama University of Paramadina, Jakarta, Indonesia
  • (*) Corresponding Author
Keywords: E-Invoicing; Digital Transformation; Operational; Productivity; 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

Download data is not yet available.

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

Dimensions Badge
Article History
Submitted: 2024-10-01
Published: 2024-10-27
Abstract View: 215 times
PDF Download: 256 times
Section
Articles