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Contact Name
Mochamad Nuruz Zaman
Contact Email
scientium@scientium.co.id
Phone
+6281232891993
Journal Mail Official
editorial@scientium.co.id
Editorial Address
Jl Tebet Raya No.2 Blok C lt.3 Tebet Barat, Tebet. Jakarta Selatan, DKI Jakarta - 12810
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Digital Economy and Digital Transformation Review
ISSN : 29872839     EISSN : 29872863     DOI : 10.56282/deditr.v1i2.320
This special issue invites papers that investigate how technological innovation and digital transformation contribute to business practices and performances across different industries, countries and regions, and how consumers respond to, involve and interact with such changes. We welcome all types of papers (e.g., conceptual, quantitative and qualitative) that offer new theoretical insights into managing and sustaining technological development, innovation and digital transformation in the post-pandemic era, particularly in the tourism sector.
Articles 13 Documents
Performance Improvement Strategy Through the Business Environment, Product Innovation and Competitive Advantage Aswad Fahruddin; Abd. Rahman Kadir; M. Sobarsyah
Digital Economy and Digital Transformation Review Vol. 2 No. 1 (2023): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/deditr.v2i1.456

Abstract

In an an increasing number of competitive surroundings and clients who are increasingly critical in choosing merchandise, corporations are required to be more progressive in generating a product. there are many competitive strategies to turn out to be market winners, consisting of product innovation techniques. Product development or product innovation is very crucial in cutting-edge market competition. All efforts, the energy possessed via the organization, is directed to produce value as anticipated, because higher effects imply having introduced fee as compared to competition. what is the relationship between commercial enterprise surroundings on SME overall performance thru variables product innovation and competitive benefit? There are nonetheless few researchers who find out this query. research to study the have an effect on of the commercial enterprise surroundings, product innovation and aggressive gain at the performance of SMEs. This kind of studies is a survey. The populace on this look at is all SMEs in Makassar town. The sampling method is easy random sampling with a complete of 300 respondents. The statistical technique used is path analysis. The effects of the studies show that: (1) there's a effective have an impact on of the enterprise surroundings on product innovation., (2) there may be a effective have an effect on of the business environment on competitive advantage., (three) there may be a wonderful impact of product innovation on SME overall performance., (five) there is a high quality effect of competitive gain on SME performance. The practical implications are; (1) SMEs should continue to improve their business orientation by making clearer visions and business goals by preparing longer-term business plans and clearer., (2) Increasing business learning and sustainable competitive advantage by continuously seeking new information, especially from sources of formal activities.
THE INFLUENCE OF LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE MEDIATED BY MOTIVATION AT ASTRA ISUZU MAKASSAR BRANCH Manoppo, Claudia Darlen; Muis, Mahlia; Umar, Fauziah
Digital Economy and Digital Transformation Review Vol. 2 No. 1 (2023): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/deditr.v2i1.534

Abstract

This study is based on the fluctuation of company performance from 2018 to 2023. During the last six years, Astra Isuzu Makassar Branch has only achieved sales targets in 2021 and 2022. The leadership style at Astra Isuzu Makassar Branch is considered not yet strongly felt by employees because the leadership changes tend to be rapid, starting in 2018, there have been three changes of leaders. In 2019, when the leadership changed, there was turmoil within the branch so there was demotivation, which had an impact on the decline in branch performance. The purpose of this study was to determine (1) the influence of leadership style on employee performance, (2) leadership style on motivation, (3) motivation on employee performance, and (4) whether motivation can mediate leadership style on employee performance. This type of research is quantitative with acausal associative approaches. The sample consisted of 42 respondents with simple random sampling. Data collection was carried out using the questionnaire method and the data was analyzed using SEM-PLS. The results of the study show that (1) leadership style has a positive and significant influence on employee performance, (2) leadership style has a positive and significant influence on motivation, (3) motivation has a positive and significant influence on employee performance, and (4) a mediation analysis shows that motivation can mediate leadership style on performance.
Income Tax Law Reconstruction in Addressing E-Commerce Abuse as the Transaction Proceeds of Crime Santoso, Didit; Yudha Pramana
Digital Economy and Digital Transformation Review Vol. 2 No. 2 (2023): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/deditr.v2i2.574

Abstract

The exponential growth of Indonesia's e-commerce sector—projected to reach US$95 billion by 2025—presents both economic opportunities and regulatory challenges. This study explores the legal nexus between digital income generation and tax compliance, emphasizing the vulnerabilities of e-commerce platforms to various forms of financial fraud and income tax avoidance. Utilizing a normative juridical method under an interpretive paradigm, the research analyzes prevailing income tax laws and their limitations in addressing digital-era fraud, including identity theft, phishing, cybercrime, and misuse of digital financial services. The study identifies the insufficiency of existing legal instruments—particularly secondary rules—in fully capturing the scope of digital transactions and proposes a legal reconstruction of income tax laws. Drawing on H.L.A. Hart’s theory of law as a system of primary and secondary rules, the analysis highlights critical gaps in rule of recognition, rule of change, and rule of adjudication within current Indonesian tax law frameworks. The study concludes by recommending doctrinal reform to reinforce legal clarity, regulatory enforcement, and transnational coordination in the taxation of digital economic activities.

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