Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

ORGANIZATIONAL COMMITMENT, PERCEIVED ORGANIZATIONAL SUPPORT, AND ORGANIZATIONAL TRUST IN INFORMATION TECHNOLOGY MODERNIZATION READINESS AMONG DJP EMPLOYEES

Irwan Sani (Universitas Terbuka)
Meutia Meutia (Universitas Terbuka)
Zulkifli Sultan (Universitas Terbuka)



Article Info

Publish Date
24 Sep 2026

Abstract

Introduction: Information technology modernization has become a strategic priority for public organizations to improve organizational performance and service quality. However, employees' readiness to accept technological change remains a major challenge. This study aims to examine the effects of organizational commitment and perceived organizational support on employees' readiness to accept information technology modernization, with organizational trust as a mediating variable.Methods: This study employed a quantitative explanatory research design involving 113 employees of the Regional Office of the Directorate General of Taxes of East Kalimantan and North Kalimantan, Indonesia. A saturated sampling technique was applied, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: The findings indicate that organizational commitment has a positive and significant effect on organizational trust and employees' readiness to accept information technology modernization. Organizational trust also significantly improves technology readiness. In contrast, perceived organizational support has no significant direct effect on organizational trust or technology readiness. Furthermore, organizational trust does not mediate the relationship between organizational commitment and technology readiness but significantly mediates the relationship between perceived organizational support and technology readiness. Keywords: Information Technology Modernization, Organizational Commitment, Organizational Trust, Perceived Organizational Support, Public Sector, Technology Readiness.Conclusion and suggestion: Organizational commitment and organizational trust are key determinants of employees' readiness to accept information technology modernization. Public organizations should strengthen trust through supportive leadership, transparent communication, and continuous digital competency development to improve the effectiveness of digital transformation.

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Journal Info

Abbrev

JurnalManeksi

Publisher

Subject

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

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...