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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Advances: Jurnal Ekonomi & Bisnis
Wendy Kala Tikupadang
Universitas Kristen Indonesia Paulus, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fixed Asset Planning and Safeguarding in Regional Asset Management: The Moderating Role of Information Technology Utilization Masny Anjelina; Wendy Kala Tikupadang
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.953

Abstract

Purpose: This study examines the effects of fixed asset planning and safeguarding on the effectiveness of regional asset management while evaluating the moderating role of information technology utilization. Research Method: Using a quantitative explanatory design, empirical data were gathered via purposive sampling from 95 public officials in Tana Toraja Regency and analyzed using multiple linear regression, specifically Moderated Regression Analysis (MRA). Results and Discussion: The findings revealed that both asset planning and safeguarding significantly enhanced management effectiveness. Information technology utilization strengthened the relationship between planning and effectiveness but showed no significant interaction in the safeguarding pathway. Implications: These insights suggest that local governments should prioritize digital integration during planning phases while independently reinforcing physical security protocols. Originality: This research provides unique empirical evidence regarding the asymmetric capability of digital governance tools across different operational stages of public asset administration.
Strategic Digital Orientation and Firm Performance: the Mediating Role of Business Agility in Makassar, Indonesia Wendy Kala Tikupadang; Otto Randa Payangan; Carolus Askikarno Pala’langan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rambis.v6i1.7463

Abstract

Purpose: This study examines how strategic digital orientation affects firm performance and whether business agility mediates that relationship among firms operating in Makassar, Indonesia, a regional economic hub in Eastern Indonesia.Research Methodology: A quantitative, explanatory cross-sectional survey was conducted with 218 managers of service, trade, and manufacturing firms in Makassar selected through purposive sampling. Constructs were measured with five-point Likert scales, and the mediation model was estimated using PLS-SEM in SmartPLS 4.0 with 5,000 bootstrap resamples.Results: Strategic digital orientation positively affects firm performance (β = 0.214; p = 0.001) and business agility (β = 0.580; p < 0.001), and business agility positively affects firm performance (β = 0.528; p < 0.001). Business agility partially mediates the relationship, with the indirect effect (β = 0.306) accounting for 58.8% of the total effect, explaining 51.2% of the variance in firm performance.Conclusions: Strategic digital orientation improves performance directly and, more substantially, indirectly through business agility, indicating that the benefits of a firm's strategic digital orientation are realised largely through agile capabilities rather than through digital commitment alone.Limitations: The cross-sectional design limits causal inference, the use of self-reported perceptual measures may introduce common method bias, and the single-city sample constrains generalisability to other regions and sectors.Contributions: The study empirically tests business agility as a mechanism linking strategic digital orientation to firm performance and provides firm-level evidence from a secondary metropolitan area in an emerging economy.
Co-Authors Carolus Askikarno Pala’langan Masny Anjelina Otto Randa Payangan