Kurnia Luthfi Wahyu Fendini
Universitas Pendidikan Ganesha

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Optimalisasi Penerimaan Pajak melalui Penguatan Kinerja Pegawai: Peran Moderasi Penguasaan Teknologi Informasi Kurnia Luthfi Wahyu Fendini; M. Rudi Irwansyah; Kadek Rai Suwena
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 11 No 1 (2026): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v11i1.28417

Abstract

Research aim: This study aims to analyse the effect of the work environment and organisational culture on employee performance, with information technology proficiency as a moderating variable. Design/Methods/Approach: This study employed a survey method for data collection and used SEM-PLS for data analysis. Research Finding: The work environment and organisational culture have a positive and significant effect on employee performance. Information technology proficiency moderates the relationship between organisational culture and employee performance; however, it does not moderate the relationship between the work environment and employee performance. Theoretical contribution/Originality: This study enhances the understanding of the influence of the work environment and organisational culture on employee performance and offers novelty by positioning information technology proficiency as a moderating variable in the relationship between organizational culture and employee performance within the context of government institutions, which remains relatively underexplored. Practitioner/Policy implication : Institutions need to improve the quality of the work environment, both physical and non-physical, while strengthening organizational cultural values. Enhancing employees’ proficiency in information technology is also essential to support the implementation of organizational culture within a digitally based work system. Research limitation : The research was conducted only at KPP Pratama Badung Utara; therefore, the findings cannot yet be generalized to other institutions.