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All Journal Journal The Winners Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Muh Adzam
Sekolah Tinggi Ilmu Ekonomi Ykp
Economics, Econometrics & Finance Social Sciences

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Regional Digital MSME Ecosystems, Tax Compliance, and Fiscal Contribution in the Special Region of Yogyakarta (DIY): Mediating Role of Tax Literacy and Financial Inclusion Muh Adzam; Kadari Kadari; Fajar Aribowo; Erwan Sutrisno
Journal The Winners Vol. 27 No. 1 (2026): Journal The Winners (In Progress)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v27i1.14837

Abstract

This research examined the role of a regional digital micro, small, and medium enterprises (MSMEs) ecosystem in shaping tax compliance and fiscal contribution among micro, small, and medium enterprises in the Special Region of Yogyakarta (DIY), with particular attention to the mediating roles of tax literacy and financial inclusion. Focusing on the SBJ platform as a government-led digital intervention, this research adopted a quantitative approach to analyze how engagement with a regional digital ecosystem influences MSMEs’ fiscal-related behavior and business outcomes. The findings indicate that the use of SBJ strengthens MSMEs’ understanding of taxation and improves access to formal financial services, both of which are essential foundations for encouraging business formality. Enhanced business formality emerges as a critical gateway to the formal fiscal system, reinforcing compliance-oriented behavior through improved administrative discipline, transaction transparency, and institutional integration. As MSMEs become more compliant with tax obligations, their fiscal contribution and business performance improve through greater financial credibility, operational stability, and access to broader economic opportunities. Importantly, the influence of the digital ecosystem on fiscal contribution operates through an indirect and sequential pathway, in which tax literacy and financial inclusion facilitate the transition from digital engagement to business formalization and sustained tax compliance. These findings position SBJ not merely as a digital MSME support platform but as a strategic regional fiscal policy instrument that integrates digital governance with local revenue enhancement and MSME empowerment.
Analisis Pengaruh Kepemimpinan Gen Z dan Lingkungan Kerja Terhadap Kinerja Pegawai di PT XYZ Muh Adzam
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 4 (2025): Oktober
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i4.362

Abstract

The ever-evolving work environment demands companies to adapt to new generations entering the labor market, including Generation Z (Gen Z) born between 1997–2012 and now beginning to dominate the workplace with collaborative, flexible, and technology-savvy characteristics. This study aims to analyze the influence of Gen Z leadership style and work environment on employee performance at PT XYZ, which is transitioning to digital. The research method uses a quantitative approach with 60 respondents through a Likert scale questionnaire, analyzed using multiple linear regression. The results show that Gen Z leadership style and work environment simultaneously have a significant effect on employee performance (F = 111.79; p < 0.01), with the partial influence of Gen Z leadership style being more dominant (t = 6.30; p < 0.01) than the work environment (t = 2.63; p < 0.05). The coefficient of determination (R² = 0.8922) indicates that 89.22% of the performance variation can be explained by these two variables, while the remainder is influenced by other factors outside the model. These findings confirm that Gen Z's collaborative, flexible, and technology-based leadership style and comfortable work environment significantly contribute to improved performance, with practical implications for PT XYZ to strengthen leadership strategies and create adaptive work policies in the era of digital transformation.
Co-Authors Erwan Sutrisno Fajar Aribowo Kadari Kadari