JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Vol 11 No 1 (2026): Jurnal Nusantara Aplikasi Manajemen Bisnis

Optimalisasi Penerimaan Pajak melalui Penguatan Kinerja Pegawai: Peran Moderasi Penguasaan Teknologi Informasi

Kurnia Luthfi Wahyu Fendini (Universitas Pendidikan Ganesha)
M. Rudi Irwansyah (Universitas Pendidikan Ganesha)
Kadek Rai Suwena (Universitas Pendidikan Ganesha)



Article Info

Publish Date
27 Apr 2026

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.

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Journal Info

Abbrev

manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Nusamba is a peer review journal published by Department of Management and the media for researchers and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to ...