Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Vol 7 No 1 (2026): Journal of Tax and Business

Pengaruh Digital Leadership Dan Literasi Digital Terhadap Kinerja Karyawan Umkm Di Kabupaten Lampung Selatan

Acum Wijaya (Universitas Indonesia Mandiri, Lampung, Indonesia)
Naseha Elkarima (Universitas Muhammadiyah Malaysia, Malaysia)
Supriyanto Supriyanto (Universitas Indonesia Mandiri, Lampung, Indonesia)



Article Info

Publish Date
19 Jul 2026

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) harus mengelola sumber daya manusia yang produktif dalam menghadapi kemajuan teknologi yang disebabkan oleh transformasi digital. Tujuan penelitian ini adalah untuk meneliti bagaimana kepemimpinan digital dan literasi digital memengaruhi kinerja karyawan UMKM di Kabupaten Lampung Selatan. Teknik kuantitatif penelitian ini meliputi survei terhadap 368 responden yang dipilih secara purposif. Kuesioner tertutup dengan skala Likert lima poin digunakan untuk mengumpulkan data, dan analisis dilakukan menggunakan Partial Least Squares-based Structural Equation Modeling (PLS-SEM) dengan proses bootstrapping 1.000 subsampel. According to the research findings, digital leadership and digital literacy have a favorable and significant influence on employee performance. Together, these factors account for 86.5% of the variation in employee performance, with digital literacy having a substantially greater impact than digital leadership. These findings suggest that the combination of employee digital literacy skills and excellent digital leadership predicts increased employee performance in MSMEs.

Copyrights © 2026






Journal Info

Abbrev

JPB

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal JPB is a journal that is managed and published by Sekolah Tinggi Perpajakan Indonesia which contains research results and thoughts of scholars in the field of Accounting Science both academics and practitioners, published twice a year in May and September. (1) Accounting Information Systems, ...