FAKTOR PENENTU KEPUASAN EKSPORTIR ATAS SURAT KETERANGAN ASAL ELEKTRONIK ASEAN-CHINA FREE TRADE AREA

Authors

  • Indri Riesfandiari PKN STAN
  • Muhammad Anshar Syamsuddin Politeknik Keuangan Negara STAN
  • Imam Tri Wahyudi Kantor Wilayah Direktorat Jenderal Bea dan Cukai Banten
  • Dhiya Nida Ulayya Lembaga Nasional Single Window
  • Dedi Abdul Hadi Lembaga Nasional Single Window

DOI:

https://doi.org/10.31092/jpkn.v6i1.2873

Keywords:

SKA e-form E, Technology acceptance model, DeLone & McLean IS Success Model, ACFTA, user satisfaction

Abstract

Bahasa Inggris:
This study examines the factors influencing exporter satisfaction with the use of the SKA e-form E under the ASEAN-China Free Trade Area (ACFTA) scheme. A quantitative approach was employed, utilizing primary data gathered through questionnaires distributed to 95 exporters who used the SKA e-form E in 2023. The research model integrates the Technology acceptance model (TAM) with the DeLone & McLean Information System (D&M IS) Success Model. Findings reveal that Information quality and System quality are key determinants of Perceived usefulness, which in turn significantly enhances the intention to use the SKA e-form E. Additionally, perceived ease of use has a direct and significant impact on user satisfaction. These results highlight the importance of improving information and System quality to facilitate the transition to mandatory use of the SKA e-form E. The study also suggests that in the context of mandatory e-government services, development efforts should focus on enhancing user satisfaction by increasing the perceived benefits of the service.

Bahasa Indonesia:

Penelitian ini mengkaji faktor-faktor yang memengaruhi kepuasan eksportir dalam penggunaan SKA e-form E di bawah skema ASEAN-China Free Trade Area (ACFTA). Penelitian ini menggunakan pendekatan kuantitatif dengan pengolahan data primer melalui kuesioner yang disebarkan kepada 95 eksportir yang menggunakan SKA e-form E selama tahun 2023. Model yang digunakan adalah kombinasi dari Technology acceptance model (TAM) dan DeLone & McLean Information System (D&M IS) Success Model.

Hasil penelitian menunjukkan bahwa kualitas informasi (Information quality) dan kualitas sistem (System quality) merupakan faktor utama yang memengaruhi persepsi kebermanfaatan (Perceived usefulness), yang pada gilirannya meningkatkan niat (intention) untuk menggunakan SKA e-form E. Selain itu, persepsi kemudahan penggunaan (perceived ease of use) secara signifikan memengaruhi kepuasan pengguna (user satisfaction). Temuan ini menegaskan pentingnya peningkatan kualitas informasi dan sistem dalam memfasilitasi transisi menuju penggunaan SKA e-form E yang bersifat wajib. Penelitian ini juga menunjukkan bahwa dalam konteks layanan e-government yang bersifat wajib, fokus pengembangan layanan perlu diarahkan pada peningkatan kepuasan pengguna melalui peningkatan manfaat yang dirasakan dari layanan tersebut.

Author Biography

Indri Riesfandiari, PKN STAN

Customs

References

Akman, I., Yazici, A., Mishra, A., & Arifoglu, A. (2005). E-Government: A global view and an empirical evaluation of some attributes of citizens. Government Information Quarterly, 22(2), 239–257. https://doi.org/10.1016/j.giq.2004.12.001

Al-Sebie, M., & Irani, Z. (2005). Technical and organisational challenges facing transactional e-government systems: an empirical study. Electronic Government, 2(3), 247–276. https://doi.org/10.1504/eg.2005.007778

Alkraiji, A. I. (2021). An examination of citizen satisfaction with mandatory e-government services: comparison of two information systems success models. Transforming Government: People, Process and Policy, 15(1), 36–58. https://doi.org/10.1108/TG-01-2020-0015

Amalina, D., & Suryani, E. (2020). Evaluating the Success of E-Invoice Implementation at a State-Owned Enterprise. IPTEK Journal Proceedings Series, 1, 388–396.

Arikunto, S. (2010). Prosedur Penelitian Suatu Pendekatan Praktik. Rineka Cipta.

Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251–262. https://doi.org/10.1016/j.chb.2014.11.017

Chen, Y., & Thurmaier, K. (2008). Advancing e-government: financing challenges and opportunities. Public Administration Review, 68(3), 537–548.

Coursey, D., & Norris, D. F. (2008). Models of e-government: are they correct? An empirical assessment. Public Administration Review, 68(3), 523–536.

Daud, A., Farida, N., Andriansah, A., & Razak, M. (2018). Impact of customer trust toward loyalty: The mediating role of perceived usefulness and satisfaction. Journal of Business and Retail Management Research (JBRMR), 13(2), 235–242.

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Model. 1989.

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

Fang, Z. (2002). E-government in digital era: concept, practice, and development. Journal of the Computer, the Internet and Management, 10(2), 1–22.

Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. In Encyclopedia of the Sciences of Learning. https://doi.org/10.1007/978-1-4419-1428-6_376

Fraenkel, J. R., Wallen, N. E., & Hyun, H. H. (2012). How To Design and Evaluate Research in Education. McGraw-Hill.

FTA Center Kementerian Perdagangan. (2023). ACFTA. https://ftacenter.kemendag.go.id/acfta

Gable, G., Sedera, D., & Chan, T. (2008). Re-conceptualizing Information System Success: the IS-Impact Measurement Model. Journal of the Association for Information Systems, 9(7), 377–408.

Gauld, R., Goldfinch, S., & Horsburgh, S. (2010). Do they want it? Do they use it? The “Demand-Side” of e-Government in Australia and New Zealand. Government Information Quarterly, 27(2), 177–186. https://doi.org/10.1016/j.giq.2009.12.002

Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system quality, information quality, and service quality. The Journal of Strategic Information Systems, 19(3), 207–228.

Hair, Joseph, F., Hult. G. Thomas., Ringle, Christian, M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publications, Inc.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/https://doi.org/10.1007/s11747-014-0403-8

Holmes, D. (2001). eGov: ebusiness Strategies for Government. Nicholas Brealey Publishing.

Hu, P. J., Chau, P. Y. K., Liu Sheng, O. R., & Tam, K. Y. (1999). Examining the Technology Acceptance Model Using Physician Acceptance of Telemedicine Technology. Journal of Management Information Systems, 16(2), 91–112. https://doi.org/10.1080/07421222.1999.11518247

International Trade Center United Nations. (2023). Trade Map ASEAN and China, Indonesia and China. https://www.trademap.org/Index.aspx

Kementerian Perdagangan RI. (2019). Ketentuan dan Tata Cara Penerbitan Surat Keterangan Asal untuk Barang Asal Indonesia.

Kementerian Perdagangan RI. (2022). Optimalisasi Implementasi e-SKA Versi 2, Kemendag Gelar Rakor dengan 97 IPSKA. https://www.kemendag.go.id/berita/siaran-pers/optimalisasi-implementasi-e-ska-versi-2-kemendag-gelar-rakor-dengan-97-ipska

Kock, N. (2014). One-tailed or Two-Tailed P Values in PLS-SEM? In ScriptWarp Systems. https://doi.org/https://doi.org/10.13140/2.1.3788.1929

Kurniasari, F., & Abd Hamid, N. (2020). he effect of perceived usefulness, perceived ease of use, trust, attitude and satis-faction into continuance of intention in using Alipay. Management & Accounting Review (MAR), 19(2), 132–150.

Melliana. (2019). Model Pengukuran Kinerja Logistik Ditinjau dari Kompetensi SDM, Infrastruktur, dan Regulasi [Universitas Sumatera Utara]. https://www.usu.ac.id/id/fakultas.html

Millenia, S., Kristianti, T., & Prawati, L. D. (2022). The Success Factors of e-Filing Tax Reporting in Indonesia: An Empirical Analysis Using the DeLone & McLean IS Success Model. ACM International Conference Proceeding Series, 90–97. https://doi.org/10.1145/3512676.3512691

Mohammadi, H. (2015). Investigating users’ perspectives on e-learning: An integration of TAM and IS success model. Computers in Human Behavior, 45, 359–374. https://doi.org/10.1016/j.chb.2014.07.044

Norris, D. F., & Moon, M. J. (2005). Advancing E-government at the grassroots: Tortoise or hare¿. Public Administration Review, 65(1), 64–75. https://doi.org/10.1111/j.1540-6210.2005.00431.x

Pardo, T. A. (2001). Realizing the Promise of Digital Government?: It’s More than Building a Web Site. Information Impacts, October, 1–12. https://www.ctg.albany.edu/publications/journals/realizing_the_promise/realizing_the_promise.pdf

Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17, 236–263.

Pusat Data dan Sistem Informasi Kemendag. (2022). Sosialisasi dan Implementasi e-SKA Tahap ke-2.

Rafdinal, W., & Senalasari, W. (2021). Predicting the adoption of mobile payment applications during the COVID-19 pandemic. International Journal of Bank Marketing. https://doi.org/https://doi.org/10.1108/IJBM-10-2020-0532

Ringle, C. M., & Sarstedt, M. (2016). Gain more insight from your PLS-SEM results the importance-performance map analysis. Industrial Management and Data Systems, 116(9), 1865–1886.

Taylor, S., & Todd, P. A. (1995). Understanding information technology usage: A test of competing models. Information Systems Research, 6(2), 144–176. https://doi.org/10.1287/isre.6.2.144

Vathanophas, V., Krittayaphongphun, N., & Klomsiri, C. (2008). Technology acceptance toward e-government initiative in Royal Thai Navy. Transforming Government: People, Process and Policy, 2(4), 256–282. https://doi.org/10.1108/17506160810917954

Venkatesh; Viaswanath, & Davis; Fred D. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204. https://www.jstor.org/stable/pdf/2634758.pdf

Venkatesh, V., Chan, F. K. Y., & Thong, J. Y. L. (2012). Designing E-Government Services:Key Service Attributes and Citizen’s Preference Structures. Journal of Operations Management, 30(1–2), 116–133.

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478. https://doi.org/10.1016/j.inoche.2016.03.015

Wahyudi, I. (Antaranews). (2022). Kemendag optimalkan pelayanan ekspor lewat sistem e-SKA versi dua. https://www.antaranews.com/berita/3177033/kemendag-optimalkan-pelayanan-ekspor-lewat-sistem-e-ska-versi-dua

West, D. M. (2004). E-Government and the Transformation of Service Delivery and Citizen Attitudes. Public Administration Review, 64(1), 15–27.

Wijayanto, D. (2023). Face Validity Kuesioner Penelitian SKA Elektronik.

World Customs Organization. (2008). Revised Kyoto convention. https://doi.org/10.18356/0ad17aab-en

World Customs Organization. (2012). Rules of Origin Handbook.

World Customs Organization. (2018). Guidelines on Certification of Origin.

World Customs Organization. (2023). Study on the Digitalization of the Certificate of Origin. https://www.wcoomd.org/en/media/newsroom/2023/december/embracing-digital-evolution-wco-unveils-a-study-on-the-digitalization-of-the-certificate-of-origin.aspx

World Trade Organization. (1995). The WTO Agreement on Rules of Origin.

Downloads

Published

2024-11-22

How to Cite

Riesfandiari, I., Syamsuddin, M. A., Wahyudi, I. T., Ulayya, D. N. ., & Hadi, D. A. (2024). FAKTOR PENENTU KEPUASAN EKSPORTIR ATAS SURAT KETERANGAN ASAL ELEKTRONIK ASEAN-CHINA FREE TRADE AREA . Jurnal Pajak Dan Keuangan Negara (PKN), 6(1), 21–42. https://doi.org/10.31092/jpkn.v6i1.2873