mandala bakti
akademi manajemen bisnis kendari

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The IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM DENGAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT): ADMINISTRATION SYSTEM DENGAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Aksan; Esti Kiki Riski Sukran; mandala bakti
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/r3jw1s42

Abstract

This study aims to analyze the implementation of the Coretax Administration System in Indonesia through the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. This transformation is a strategic response to the challenges of the global digital economy, which demands data integration, service automation through pre-populated features, and risk-based oversight. The research method used is descriptive qualitative to explore taxpayer perceptions regarding four main pillars: performance expectations, effort expectations, social influence, and facilitating conditions. The results indicate that the primary benefit of Coretax lies in increased administrative efficiency and accuracy (performance expectancy). However, the complexity of the omnichannel system creates obstacles in the form of a steep learning curve (effort expectancy), especially for taxpayers with low digital literacy. Social validation from the professional community and tax consultants has proven crucial in reducing public resistance, while the stability of network infrastructure and responsiveness of technical assistance (facilitating conditions) determine the system's continued use. Real-world obstacles include the digital divide between regions, the risk of data migration, and the internal readiness of the tax authorities. The success of Coretax implementation depends not only on technological sophistication, but also on the harmony between system capabilities and user mental readiness. Tax authorities need to align performance expectations with inclusive ease of use. A well-targeted communication strategy and strengthened technical support are essential to shift taxpayer perceptions from mere mandatory compliance to trust-based technology adoption. Without this synergy, digitalization risks becoming a new administrative burden rather than an economic solution for the country.
EFEKTIVITAS KEPEMIMPINAN DIGITAL (DIGITAL LEADERSHIP) DALAM MENINGKATKAN INOVASI TIM SECARA REMOTE: EFEKTIVITAS KEPEMIMPINAN DIGITAL (DIGITAL LEADERSHIP) Mandala Bakti; Aksan; Rudin
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/8bpyks03

Abstract

In the era of digital transformation, remote work patterns have become the new standard, challenging conventional organizational structures. This study aims to analyze the influence of Digital Leadership on increasing Team Innovation in a remote work environment. Using a quantitative approach, data was collected from 115 respondents working in remote teams across various industry sectors. Data analysis was conducted using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method to test the validity, reliability, and causal relationships between variables. The Outer Model analysis results demonstrated a very strong level of validity and reliability, with an Average Variance Extracted (AVE) value of 0.684 and a Composite Reliability of 0.912. Hypothesis testing using the Inner Model revealed that Digital Leadership has a positive and significant effect on Team Innovation, with a Path Coefficient of 0.764 ($P < 0.001). Furthermore, the R-Square value of 0.584 indicates that Digital Leadership explains 58.4% of the variance in Team Innovation, making it a dominant factor in driving creative productivity. Practically, this finding confirms that the effectiveness of team innovation is highly dependent on the leader's ability to clearly communicate a digital vision, adapt to collaboration tools, and build a culture of output-based trust. Effective digital leadership has been shown to break down bureaucratic barriers and provide teams with the autonomy they need to accelerate the execution of creative ideas. This study concludes that strengthening digital leadership capabilities is a fundamental prerequisite for organizations to create sustainable competitive advantage through an inclusive and adaptive work culture transformation in the digital era.
ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF BERKELANJUTAN PADA INDUSTRI MANUFAKTUR: ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY Aksan; Mandala Bakti; Ahmad Hamid
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/2wpp7p81

Abstract

This study aims to analyze Digital Transformation Strategy and Green Technology Adoption in creating Sustainable Competitive Advantage in the manufacturing sector. Amidst global market pressures and increasingly stringent environmental regulations, companies are required to evolve their technology in line with sustainability principles. Using a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis method, this study examines the relationship between digitalization, green technology, and organizational competitiveness.The results of the hypothesis testing demonstrate that Digital Transformation has a positive and significant impact on Competitive Advantage (0.342), with the integration of Big Data Analytics and automation key to reducing operational inefficiencies. Further findings indicate that Green Technology Adoption is a stronger predictor of Competitive Advantage (0.458). This confirms that the market currently places a higher value on companies with a green brand image and the ability to implement cost efficiencies through zero-waste strategies. The most significant finding in this study is the influence of Digital Transformation on Green Tech Adoption, which recorded the highest coefficient of 0.512. This result confirms the Twin Transition concept, where digitalization functions as an intelligent infrastructure (such as IoT and Digital Twin) that enables the precise implementation of green technology.The study concludes that sustainable competitive advantage cannot be achieved through digitalization alone, but rather through strategic synergy between digital efficiency and a commitment to environmental sustainability. This synergy is the primary capital for companies to remain competitive in modern industrial competition.