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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Halek Mu'min
INTI International University, Malaysia
Economics, Econometrics & Finance

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Digital Technology and Firm Performance in IT Services: The Mediating Role of Technology Value Customization Romy Pramono; Thomas Stefanus Kaihatu; Denny Bernardus; Halek Mu'min
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1583

Abstract

Purpose – This study examines whether Technology Value Customization (TVC) mediates the effects of Digital Technology (DT), Dynamic Capability (DC), and Customer Orientation (CO) on Firm Performance (FP) in Indonesia's IT services industry, drawing on Dynamic Capability Theory and Service-Dominant Logic. Design/Methodology/Approach – Data from 240 IT service firms in Jakarta, Surabaya, and Bandung were collected via a seven-point Likert questionnaire and analyzed using PLS-SEM (5,000-subsample bootstrapping), Necessary Condition Analysis (NCA), and Confirmatory Tetrad Analysis. Findings/Results – DT and DC had no significant direct effect on FP, while CO's direct effect and all paths to and from TVC were significant. The DT-FP and DC-FP relationships showed statistically significant indirect-only associations via TVC (consistent with, though not definitive proof of, full mediation per Zhao et al., 2010), while CO-FP showed a complementary partial-mediation pattern; NCA identified CO, DT, and TVC as necessary conditions for FP, while DC was not. Originality/Value – TVC offers a plausible mechanism reconciling prior inconsistent findings on technology's direct effect on performance, integrating Service-Dominant Logic with Dynamic Capability Theory. The key implication is that technological resources drive performance only when customized into customer-relevant value.
Linking Health IT and Learning Organization to Sustainable Hospital Performance: Mediating Effect of Adaptive Agility Strategy Tresia Mahaputeri Nusantari Maghfirah; Denny Bernardus; Cliff Kohardinata; Halek Mu'min
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1599

Abstract

Purpose – This study examines whether Adaptive Strategy Based Agility (ASBA)—a novel construct synthesizing Dynamic Capability Theory and Institutional Theory—mediates the effects of Health Information Technology (HIT) and Learning Organization (LO) on Sustainable Hospital Performance (SHP) in Indonesian hospitals, addressing prior inconsistent findings on HIT's direct performance effects. Design/methodology/approach – Data were collected from 240 respondents (hospital directors and senior management) across 80 hospitals in Jakarta, Bandung, Semarang, and Surabaya, three respondents per hospital, using a seven-point Likert questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to test seven hypothesized relationships spanning direct effects, antecedent-to-ASBA paths, and ASBA's mediating role. Findings/Results – All five direct paths were statistically significant and positive. HIT and LO each had significant direct and indirect effects on SHP, both classified as complementary (partial) mediation through ASBA, which itself was the strongest single predictor of SHP. The model also showed meaningful out-of-sample predictive relevance via PLSpredict and CVPAT. Originality/Value – The study contributes theoretically by integrating Dynamic Capability Theory and Institutional Theory within a single mediating construct (ASBA), and practically by clarifying how hospitals can convert technological and learning-based resources into sustained performance through deliberate, institutionalized strategic agility.
Boosting Public Service Organizational Performance in Indonesia: An Integrated PLS-SEM and NCA Study of SAMSAT Offices Ferdy Ferdy; Patrick Marcos Lech Walesa Nababan; Nikasia Novita Cintarso; Romy Pramono; Indri Maya Sari; Halek Mu'min
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1601

Abstract

Purpose – This study examines whether transformational leadership and service innovation improve public service performance directly and indirectly through organizational ambidexterity in SAMSAT offices delivering vehicle registration and taxation services under the Samsat Digital Nasional program, addressing contradictory evidence on leadership's effect on public performance. Design/methodology/approach – Data from 120 SAMSAT officials, supervisors, and staff in Batam and Tanjung Pinang were analyzed using PLS-SEM combined with Necessary Condition Analysis (NCA) in SmartPLS 4, drawing on Transformational Leadership, Service Innovation, Organizational Ambidexterity, and Dynamic Capability Theory. Findings/Results – All five direct paths were significant, and ambidexterity partially mediated both the leadership-performance and innovation-performance links (VAF = 27.5% and 34.5%). The model explained 38.1% of performance variance with acceptable fit (SRMR = 0.060) and medium predictive relevance (Q²predict = 0.268), while necessity analysis showed ambidexterity and service innovation, but not leadership, to be necessary conditions for performance. Originality/Value – The findings are consistent with organizational ambidexterity acting as one plausible mechanism behind mixed leadership-performance evidence in the public-sector literature, rather than a definitive resolution of that inconsistency, since only one organizational context and one cross-sectional dataset are analyzed here; within this sample, ambidexterity and service innovation, but not leadership, met the threshold for a necessary condition. The main implication is that SAMSAT management should treat leadership development, innovation investment, and ambidextrous capability-building as complementary priorities, phased according to organizational feasibility, rather than assuming leadership alone is sufficient or that statistical importance translates directly into implementation priority.
Co-Authors Cliff Kohardinata Denny Bernardus Ferdy Ferdy Indri Maya Sari Nikasia Novita Cintarso Patrick Marcos Lech Walesa Nababan Romy Pramono Thomas Stefanus Kaihatu Tresia Mahaputeri Nusantari Maghfirah