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Digital Innovation : International Journal Of Management
Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
ISSN : 30479681     EISSN : 30479053     DOI : 10.61132
Core Subject : Science,
Decision Sciences, Operations Research & Management
Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 135 Documents
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The Effect of Internal Control System, Financial Pressure, and Organizational Culture on the Tendency of Financial Statement Fraud Ni Kadek Dwi Anggreni; I Gde Ary Wirajaya
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.551

Abstract

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR
The Role of Profitability in Corporate Sustainable Growth: An Empirical Analysis of Indonesian Listed Companies Elia Rossa
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.553

Abstract

In the dynamic and competitive business environment, profitability has been recognized as a fundamental determinant of corporate sustainable growth. However, the complex relationship between profitability and sustainable growth, particularly through the mediating role of firm performance, remains understudied in emerging markets like Indonesia. This study examines the impact of profitability on corporate sustainable growth and investigates the mediating role of firm performance in this relationship among companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with Structural Equation Modelling (SEM), this research analyses panel data from 112 companies listed on the IDX during 2018-2023, resulting in 672 observations. Profitability was measured using Return on Assets (ROA), sustainable growth using Sustainable Growth Rate (SGR), and firm performance using Tobin's Q. Data were analyzed using PLS-SEM to test both direct and mediating relationships. The findings reveal that profitability has a strong positive and significant impact on sustainable growth (β = 0.417, t = 9.328, p < 0.001), representing the highest path coefficient among all financial determinants examined. Firm performance significantly mediates the relationship between profitability and sustainable growth (indirect effect = 0.096, p < 0.001), indicating partial mediation. The model explains 47.9% of the variance in sustainable growth (R² = 0.479). Profitability emerges as the most critical financial determinant of sustainable growth in Indonesian listed companies. The study confirms that profitability influences sustainable growth both directly and indirectly through enhanced firm performance, providing dual pathways for growth enhancement. These findings have significant implications for corporate financial management and investment decision-making.
The Effect of Female CEO Presence and CEO Education on Earnings Quality: Empirical Study on All Companies Listed on the Indonesia Stock Exchange for the 2019–2022 Period Anak Agung Istri Ita Permatasari; Gerianta Wirawan Yasa
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.554

Abstract

Earnings quality refers to the accuracy of a company in presenting its earnings information. It reflects the quality of the company’s financial statements, indicating whether the reported earnings can be considered reliable or not. Earnings quality is influenced by several factors, one of which is the decision-making of the board of directors (CEO). The CEO is regarded as the most powerful individual within a company, exercising authority over corporate decisions, including the disclosure of financial information. In recent times, many women have taken on the role of CEO, and their presence is no longer underestimated. The purpose of this study is to provide empirical evidence on the effect of female CEO presence and CEO education on earnings quality. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. The sample size was determined using a saturated sampling method, resulting in 2,792 observations. Data were collected using a non-participant observation method, and the analysis technique employed was multiple linear regression analysis. The results of this study show that female CEO presence and CEO education have no significant relationship with earnings quality.
The Effect of Workload and Compensation on Turnover Intention Through Job Satisfaction As a Mediating Variable at PT Aerofood ACS Denpasar Ni Putu Angelyani Sugiantari Putri; I Wayan Wirga; Ayu Mirah Kencanawati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.510

Abstract

This study aims to analyze the effect of workload and compensation on turnover intention, with job satisfaction serving as a mediating variable. The research was conducted at PT Aerofood ACS Denpasar, a company engaged in catering services, involving a total of 150 employees. The sample size was determined using a non-probability sampling technique with a quota sampling approach to ensure representativeness of the respondents. Data collection was carried out through a structured questionnaire distributed via Google Forms, consisting of 25 measurement items based on a 5-point Likert scale ranging from strongly disagree to strongly agree. This quantitative research design employed both descriptive analysis and inferential statistical testing through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The results of the analysis indicate that workload has a negative and significant influence on job satisfaction, suggesting that higher workload levels tend to reduce employees’ satisfaction with their jobs. On the other hand, compensation demonstrates a positive and significant influence on job satisfaction, indicating that adequate and fair compensation can enhance employees’ feelings of fulfillment and fairness within the organization. Furthermore, job satisfaction is found to have a negative and significant effect on turnover intention, meaning that employees who are more satisfied with their jobs are less likely to develop intentions to leave the company. The mediating test reveals that job satisfaction plays a crucial role in bridging the relationship between workload and turnover intention, as well as between compensation and turnover intention. Specifically, job satisfaction partially mediates the negative impact of workload on turnover intention and the positive impact of compensation on turnover intention. Overall, this research highlights the importance of managing workload effectively and providing fair compensation as strategic efforts to enhance job satisfaction and reduce employees’ tendency to leave the organization.
Authoritarian Leadership in Universities and Its Impact on Student Enrollment Interest : The Mediating Role of Faculty Performance Deni Sunaryo; Mukdad Ibrahim; Ahmad Firdaus
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.523

Abstract

The rise of authoritarian leadership in higher education institutions has become a pressing global issue, affecting academic freedom, institutional autonomy, and the wellbeing of faculty and students. This phenomenon, observed not only in traditionally authoritarian countries but also in democratic contexts, manifests through centralized power, top-down decision-making, and suppression of critical voices. Despite its growing prevalence, empirical research on authoritarian leadership in academia remains limited, with significant gaps in understanding its contextual dynamics, direct impacts on academic communities, and cross-cultural variations. Recent studies have introduced novel theoretical frameworks tailored to academic settings and employed innovative mixed-method approaches to explore mediating factors such as emotional exhaustion and moderating personality traits. These advances have highlighted the complex and contextual nature of authoritarian leadership’s effects, which generally undermine innovation, morale, and performance, although it may increase compliance in specific situations. The negative consequences of authoritarian leadership are evident in reduced creativity and critical thinking, which are fundamental to the academic mission. Faculty members and students may experience heightened stress, diminished job satisfaction, and a decline in engagement. However, some studies suggest that in certain environments, authoritarian leadership can impose order and enhance efficiency in situations requiring immediate decisions. This paper underscores the urgent need for further research and practical interventions to promote adaptive, collaborative, and wellbeing-oriented leadership models in higher education. Such leadership approaches are essential to foster institutional resilience, democratic governance, and inclusive educational practices in an era of global uncertainty and disruption. By shifting towards more participatory leadership styles, higher education institutions can better address the evolving needs of faculty and students, ensuring a thriving academic environment that supports innovation, diversity of thought, and overall wellbeing.
The Influence of Digital Marketing and Brand Awareness on Consumer Purchase Decisions at Feedmee.ind, a Micro, Small, and Medium Enterprise (MSME) located in Royal Plaza Surabaya Musafira Okta Ghina Tsabitah; Supriyono Supriyono
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.560

Abstract

The development of digital technology has transformed marketing patterns, including in the culinary sector. The MSME Feedmee.ind utilizes digital marketing strategies and builds brand awareness to increase consumer purchasing decisions. This phenomenon is relevant to consumer behavior trends, particularly among the younger generation active on social media, making digital marketing a critical factor in business competition. This research aims to determine the influence of digital marketing and brand awareness on the purchasing decisions for the MSME Feedmee.ind at Royal Plaza Surabaya. This study employs a quantitative method with the population consisting of all Feedmee.ind consumers at Royal Plaza Surabaya, using an accidental sampling technique. The research sample comprises 92 respondents selected based on specific criteria. Data analysis was conducted using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) technique with SmartPLS 4 software. The research findings indicate that digital marketing has a positive and significant influence on purchasing decisions. Similarly, brand awareness is also proven to have a positive and significant effect on purchasing decisions. These findings confirm that an interactive and consistent digital marketing strategy, supported by the strengthening of brand awareness, can effectively increase consumer interest and purchasing decisions.
Systematic Literature Review: Models and Indicators for Measuring Organizational Performance in the Digital Era Fatmasari Endayani; Sudarmiatin Sudarmiatin; Agus Hermawan
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.564

Abstract

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.
The Effect of Tax Socialization, Tax Understanding, and Service Quality on Taxpayer Compliance : A Study on Individual Taxpayers at KPP Pratama Gianyar I Gusti Ngurah Febriana Putra; Ni Luh Supadmi
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.566

Abstract

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
The Influence of Brand Trust, Brand Image, and E-WOM on Repurchase Intention : A Study on Consumers of the International Pizza Hut Franchise in Denpasar City I Gst. Agung Gede Dirgantara Kusumajaya; I Gst. A. Kt. Gd. Suasana
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.568

Abstract

Repurchase intention represents a tangible form of consumer satisfaction toward a product or service offered by a brand, which fosters a desire among consumers to make repeat purchases of the same brand. Several factors influence repurchase intention, including brand trust, brand image, and electronic word of mouth (e-WOM). The existence of repurchase intention has significant implications for various industries, particularly the food and beverage (F&B) sector. One of the most recognized F&B franchises in Indonesia is the international brand Pizza Hut. This study aims to analyze the influence of brand trust, brand image, and e-WOM on repurchase intention among consumers of the international Pizza Hut franchise in Denpasar City. The research was conducted on consumers of the international Pizza Hut franchise in Denpasar, with a total of 100 respondents selected using purposive sampling. Data were collected through the distribution of offline questionnaires. The data analysis techniques employed in this study include multiple linear regression, as well as descriptive and inferential analyses using SPSS software. The findings indicate that brand trust, brand image, and e-WOM have a positive and significant effect on repurchase intention. Based on these findings, it is recommended that the international Pizza Hut franchise consider the aspects of brand trust, brand image, and e-WOM as key strategies to enhance consumers’ repurchase intention.

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