Journal of Digital Economy and Management Practices

The Effect of Employee Development, Organizational Culture, and Work Environment on Sustainable Employee Performance

Veronica Destinna Lucky Nugraheni, Mafizatun Nurhayati — Sun, 09 Nov 2025 00:00:00 +0700

Purpose – This study examines the impact of employee development, organizational culture, and work environment on sustainable employee performance at PT Global Tiket Network, amid rising digital industry competition and challenges such as the Great Resignation and Quiet Quitting.

Methodology/approach – A quantitative associative method was applied, with data collected from 60 Customer Service employees using a saturated sampling technique and analyzed through PLS-SEM.

Findings – It was found that all three variables positively and significantly affect sustainable employee performance, explaining 68.4% of its variance.

Novelty/value – This study links sustainable employee performance with contemporary HR challenges and offers managerial insights to enhance development programs, digital cultural values, and supportive work environments.

Adoption Of Online Food Registration Services In Morotai And North Halmahera : Key Influencing Factors

Salman Fariesy, Anton Mulyono Aziz , Irni Yunita3, Sutarman Sutarman — Wed, 12 Nov 2025 00:00:00 +0700

Purpose – This This paper seeks to examine the determinants affecting the behavior of food industry stakeholders in utilizing the oss.go.id and e-reg.rba.pom.go.id applications for acquiring BPOM registration numbers, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework and the impact of Trust on the utilization of these applications.

Methodology/approach – This research utilized a quantitative approach via a survey of 43 food enterprises in Morotai Island Regency and North Halmahera Regency, all of which possessed a BPOM registration number for a minimum of two years. The employed sample technique was continuous sampling, and data analysis was conducted utilizing Structural Equation Modeling (SEM) with SmartPLS 4 software.

Findings – It was found that the attitude toward the behavior variable has a significant direct effect on behavior. The perceived behavioral control variable significantly affects behavior, but indirectly, with behavioral intention as a mediator. In the meantime, behavior is not much impacted by subjective norms, either directly or indirectly. Behavioral intention, as a mediating variable, significantly influences behavior..

Novelty/value – Understanding The effective implementation of government digital services in 3T regions necessitates the improvement of service quality, infrastructure, and trust, rather than depending exclusively on social influence, and promoting public trust through transparency and platform dependability

The Influence of Corporate Social Responsibility, Institutional Ownership, and Transfer Pricing on Tax Avoidance

Daffa Mahardhika, Febrian Kwarto — Tue, 25 Nov 2025 00:00:00 +0700

This study is motivated by the phenomenon of tax avoidance practices, which remain a critical issue in Indonesia, particularly among publicly listed companies on the Indonesia Stock Exchange (IDX). Such practices not only reduce potential state revenue but also create distortions in business competition. The objective of this research is to investigate the influence of corporate social responsibility, institutional ownership, and transfer pricing on tax avoidance. The study is grounded in agency theory and ecofegemony theory. Samples were selected using a purposive sampling method, yielding 153 observations from 51 companies. Panel data regression was employed for data analysis, while data processing was conducted using the Econometric Views (EViews) 10 software. The findings indicate that corporate social responsibility does not have a significant effect on tax avoidance, whereas institutional ownership and transfer pricing significantly influence tax avoidance.