STUDY OF ELECTRONIC INVOICE TECHNOLOGY ADOPTION TO INCREASING COMPANY VALUE AND ELECTRONIC INVOICE: NEW LAWS IN 2023
Main Article Content
Abstract
There has been an increase in the field of electronic invoicing and more and more organizations are sending their invoices electronically. Adoption of electronic billing technology (e-invoicing) using Technological-Organizational-Environmental (TOE) especially through the involvement of top management support. Company value is the price that potential customers are willing to pay if the company is sold on the market. Profitability, Solvency and Company Size can influence and influence increasing Company Value. Adoption of information technology is very necessary in companies to achieve the value (performance) of the company. This research focuses on how the study of electronic invoicing technology adoption increases successful company value when adoption uses the Technology-Organization-Environment (TOE) framework;
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Association for Finance Professionals; nd ; nd ; Play; 2021 . (2021). 2021. association for Finance Professionals, nd ; Main, 2021
Ali, M, Ng, M, Dias, R., Al-Obaidi, R, Abdullaeva, B, Sharma, H, Al-Rejal, H.M.E.A., Hammid, A.T. (2022). Providing a Mathematical Routing-Inventory Model for the Drug Supply Chain Considering the Travel Time Dependence and Perishability on Multiple Graphs. Discrete Dynamics in Nature and Society, vol. 2022, Article ID 4526641, 1-11 https://doi.org/10.1155/2022/4526641
Ballou, R.H. (2007). The evolution and future of logistics and supply chain management. European Business Review , 19 (4), 332–348.
Brigham, E.F., & Houston, J.F. (2013). Fundamentals of financial management . South-Western Cengage Learning.
Chauhan, S.S., & Proth, J.-M. (2005). Analysis of a supply chain partnership with revenue sharing. International Journal of Production Economics , 97 (1), 44–51.
Dhillon, S.S., Vitiello, M.S., Linfield, E.H., Davies, A.G., Hoffmann, M.C., Booske, J., Paoloni, C., Gensch, M., Weightman, P., & Williams, G.P. (2017). The 2017 terahertz science and technology roadmap. Journal of Physics D: Applied Physics , 50 (4), 43001.
Fatimah, S., & Sholihah, RA (2023). The Influence of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing To Deposit Ratio (FDR) and Operating Costs Operating Income (BOPO) on Profitability (Return On Assets) at PT. Bank KB Bukopin Syariah Period 2014-2022. ASSETS: Journal Of Accountancy and Management , 1 (2), 100–120.
Harmono, SE (2022). Financial Management: Based on a Balanced Scorecard . Literary Earth.
Hery, SE (2015). Financial report analysis . Media Pressindo.
Hirdinis, M. (2019). Capital structure and firm size on firm value moderated by profitability .
Hofmann, E. (2013). Supply Chain Management: Strategy, Planning and Operation, S. Chopra, P. Meindl .
Hugos, M. H. (2018). Essentials of supply chain management . John Wiley & Sons.
Koch, B. (2019). The e-invoicing journey 2019-2025. Preuzeto , 25 , 2021.
Kuan, KKY, & Chau, P.Y.K. (2001). A perception-based model for EDI adoption in small businesses using a technology–organization–environment framework. Information & Management , 38 (8), 507–521.
Li, M., Cai, H., Yang, Y., Zhang, J., Sun, K., Yan, Y., Qu, H., Wang, W., Wang, J., & Duan, X. (2016). Perichondrium mesenchymal stem cells inhibit the growth of breast cancer cells via the DKK-1/Wnt/β-catenin signaling pathway. Oncology Reports , 36 (2), 936–944.
Marak, Z.R., Tiwari, A., & Tiwari, S. (2019). Adoption of 3D printing technology: an innovation diffusion theory perspective. International Journal of Innovation , 7 (1), 87–103.
Nasiri, M., Ukko, J., Saunila, M., & Rantala, T. (2020). Managing the digital supply chain: The role of smart technologies. Technovation , 96 , 102121.
Penttinen, E., & Hyytiäinen, H. (2008). The adoption of electronic invoicing in Finnish private and public organizations .
Penttinen, E., & Tuunainen, V. (2009). Assessing the Effect of External Pressure in Inter-organizational IS Adoption-Case Electronic Invoicing. Workshop on e-business. Workshop on E-Business, Phoenix, AZ, USA, December 15, 2009 .
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega , 27 (4), 467–484.
Reegu, F.A , Abas, H, Hakami, Z , Tiwari, S , Akmam, R , Almashqbeh, H.A , Jain, R (2022). Systematic Assessment of the Interoperability Requirements and Challenges of Secure Blockchain-Based Electronic Health Records. Security and Communication Networks. Volume 2022, Article ID 1953723, 1-12. https://downloads.hindawi.com/journals/scn/2022/1953723.pdf or https://doi.org/10.1155/2022/1953723
Riemenschneider, C.K., Harrison, D.A., & Mykytyn Jr, P.P. (2003). Understanding IT adoption decisions in small business: integrating current theories. Information & Management , 40 (4), 269–285.
Santoso, M. R., (2020). Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange. Journal of Economics, Business, & Accountancy Ventura, 23(1). 138-147. https://journal.perbanas.ac.id/index.php/jebav/article/view/2171
Sundram,S., Chauhan, H., Effendy., F, Choubey., S & Patni., I., (2022). The Effects of Electronic Word-of-Mouth (E-WOM) on Integrated Results and Destination Picture of Traditional Image of Tourists. Webology. 19(1). 4847-4866. DOI: 10.14704/WEB/V19I1/WEB19324. https://www.webology.org/abstract.php?id=1088
Sondakh, R. (2019). The effect of dividend policy, liquidity, profitability and firm size on firm value in financial service sector industries listed in Indonesia stock exchange 2015-2018 period. Accountability , 8 (2), 91–101.
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 & Knowledge, 8(3), 100366.
Yao, D.-Q., Yue, X., & Liu, J. (2008). Vertical cost information sharing in a supply chain with value-adding retailers. Omega , 36 (5), 838–851.
Zika-Viktorsson, A., Sundström, P., & Engwall, M. (2006). Project overload: An exploratory study of work and management in multi-project settings. International Journal of Project Management , 24 (5), 385–394.