Amkop Management Accounting Review (AMAR)
Vol. 4 No. 2 (2024): July - Desember

How Digital Maturity Drives Operational Efficiency: A Multi Sector Analysis

Syahruddin, Syahruddin (Unknown)



Article Info

Publish Date
24 Nov 2024

Abstract

This study investigates the extent to which digital maturity enhances operational efficiency across multiple industrial sectors in 2024. As organizations continue to adopt digital technologies, understanding the measurable impact on operational performance becomes critically important. A quantitative cross-sectional survey was conducted involving 200 organizations from five sectors: manufacturing, finance, retail, healthcare, and utilities. The data were analyzed using Structural Equation Modeling (SEM) to test construct reliability, validity, and the hypothesized relationship between digital maturity and operational efficiency. The results demonstrate a significant positive relationship between digital maturity and operational efficiency (β = 0.62, p < 0.001), with the model explaining 39% of performance variance. Sectoral comparison reveals notable differences, where finance and healthcare exhibit higher digital maturity compared to manufacturing and retail, indicating uneven digital transformation progress across industries. Organizations are encouraged to accelerate digital capability development—particularly in sectors facing legacy and infrastructure challenges—to enhance efficiency and remain competitive. The findings further highlight the need for human capital readiness and supportive digital culture to maximize technological investments. This study offers a multi-sector perspective on how digital maturity drives operational outcomes, providing actionable insights for both academia and industry stakeholders in advancing digital transformation strategies.

Copyrights © 2024






Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...