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Family Farm Succession: Factors Of Business Transfer Intention, Shannon Dill Oct 2026

Family Farm Succession: Factors Of Business Transfer Intention, Shannon Dill

Journal of Extension

The transfer of farm assets across generations is essential for the continuity and sustainability of farming operations. As the number of farms decreases and the population ages, the need for effective succession planning becomes increasingly urgent. This paper investigates the factors influencing the intention to transfer family farm businesses, providing insights and recommendations. Four critical factors in farm transition were identified: (a) family dynamics and connection to the farm; (b) farm assets, abilities, and innovation for the future; (c) willingness and mechanisms to transfer the farm; and (d) barriers and conflict in farm transfer.


Scalable Growth In High-Contact, On-Site Service Firms: Ambidextrous Competitive Logics And A Dual-Governance Mechanism Of Replication Quality, Wei Han Oct 2026

Scalable Growth In High-Contact, On-Site Service Firms: Ambidextrous Competitive Logics And A Dual-Governance Mechanism Of Replication Quality, Wei Han

Dissertations and Theses Collection (Open Access)

This dissertation examines how high-contact, on-site service firms scale up. The central challenge is the stable reproduction of a recognizable service template across dispersed branches under customer heterogeneity, frontline discretion, relationship continuity, and local capacity pressure. Replication quality is defined as the branch-level stability of the service promise, execution rhythm, and exception-handling logic. It is measured directly through retention outcomes and service-failure outcomes, which capture continued acceptance of the service promise and visible breakdowns in service delivery.

The theoretical argument centers on two ambidextrous competitive logics. Local responsiveness requires branches to adapt service timing, provider matching, communication, and recovery work …


Evaluating Complex Social Change: Lessons From Ford’S Climate Change Program, Subarna Mathes, Bess Rothenberg, Kelsey Simmons Oct 2026

Evaluating Complex Social Change: Lessons From Ford’S Climate Change Program, Subarna Mathes, Bess Rothenberg, Kelsey Simmons

The Foundation Review

This article offers a detailed account from within the Ford Foundation of what it takes to subject a complex social change strategy to genuine evaluative scrutiny. Drawing on the work of the Foundation’s Office of Strategy and Learning (OSL) and its evaluation of the Natural Resources and Climate Change program, it describes what shifts in strategy and learning were necessary, what was required organizationally, and what changed as a result.

The article delves into the evaluation process itself, including how OSL balanced the needs and perspectives of Ford leadership, program staff, and grantee partners. It shares how OSL centered equity …


Feedback Loops In Practice: A Case Study On Evaluating A Climate Collaborative, Mansi Shah, Amy Sherwood, Abbie Turiansky, Drew Koleros, Axum Teferra Oct 2026

Feedback Loops In Practice: A Case Study On Evaluating A Climate Collaborative, Mansi Shah, Amy Sherwood, Abbie Turiansky, Drew Koleros, Axum Teferra

The Foundation Review

Philanthropic support to address the climate crisis has grown substantially, yet it remains unclear how effectively philanthropies are learning from their investments, from each other, and from other actors about what generates meaningful impact. Evaluations have come under scrutiny, as conventional approaches often struggle to account for complexity and provide the timely insights needed for adaptive management.

In this article, the authors present the learning journey of a complex, systems-focused climate philanthropy initiative that uses structured feedback loops as an evaluation design. They describe how these loops were implemented over a two-year evaluation; discuss the choice of complexity-aware methods; and …


Leadership Dynamics, Transparency, & Governance During Crisis In Religious Organizations: Discussing The Roman Catholic Church’S Centralized Authority, John D. Rudnick Jr, Raymond L. Enzweiler, Srecko Koralija Oct 2026

Leadership Dynamics, Transparency, & Governance During Crisis In Religious Organizations: Discussing The Roman Catholic Church’S Centralized Authority, John D. Rudnick Jr, Raymond L. Enzweiler, Srecko Koralija

Interdisciplinary Journal of Leadership Studies

Abstract
This article considers two high-profile crises inside the Roman Catholic Church. The rejection of the Vatican audit in 2015 and the financial loss from a large investment in London real estate exemplify tension and balance between centralized, hierarchical leadership and institutional accountability. These cases examine leadership patterns relative to transparency, communication, and governance, evaluating the efficacy of centralized power under financial distress. The discussion is organized across pre-crisis, active crisis, and post-crisis phases by integrating insights from transactional, transformational, servant, and adaptive leadership style models. Performance improvement (PI) tools such as Before Action Reviews (BARs), After Action Reviews (AARs), …


The Impact Of Flexible Work Arrangements On Employee Performance: Evidence From Private Universities In Baghdad, Mariam Adeeb Rasheed, Noor Khalil Ibrahim Sep 2026

The Impact Of Flexible Work Arrangements On Employee Performance: Evidence From Private Universities In Baghdad, Mariam Adeeb Rasheed, Noor Khalil Ibrahim

Journal of Economics and Administrative Sciences

This study examines the effect of Flexible Work Arrangements (FWAs) (flexible scheduling, compressed workweek, and telecommuting) on employee performance among administrative leaders in private universities in Baghdad. Addressing inconsistent findings in prior research regarding whether different forms of workplace flexibility contribute equally to employee performance. Guided by Social Exchange Theory, a quantitative cross-sectional design was employed using data collected from 321 administrative leaders across 15 private universities in Baghdad. Measurement reliability, convergent validity, discriminant validity, and confirmatory factor analysis were assessed using the covariance-based structural equation modeling (CB-SEM) procedure in SmartPLS4. The proposed hypotheses were subsequently tested through structural model …


Public Sector Experiences Of Disruptions In The Psychological Contract: The Influence Of Ideological Currency And Digital Transformation On Public Servants, Willemijn Van Haeften, Xander Lub, Pascal Ravesteijn, Pascale Peters Sep 2026

Public Sector Experiences Of Disruptions In The Psychological Contract: The Influence Of Ideological Currency And Digital Transformation On Public Servants, Willemijn Van Haeften, Xander Lub, Pascal Ravesteijn, Pascale Peters

Communications of the IIMA

Digital transformation is reshaping public-sector work and may alter how public servants evaluate their psychological contract with their employer. This research-in-progress examines how critical incidents associated with digital transformation disrupt psychological contracts and how ideological currency, the perceived commitment to valued societal causes or principles, shapes subsequent trajectories toward renegotiation, repair, or exit. The study uses a qualitative phenomenological design based on semi-structured interviews with 20 employees from five Dutch municipalities experiencing transformation-related changes. The Critical Incident Technique is combined with the dynamic psychological contract phase model to reconstruct disruption trajectories, while thematic analysis identifies recurring patterns across cases. Preliminary …


Leadership Technology Acceptance In Nonprofit Organizations, Nathan Ogle Sep 2026

Leadership Technology Acceptance In Nonprofit Organizations, Nathan Ogle

Doctoral Dissertations and Projects

The lack of technology acceptance in substance use and recovery nonprofit organizations creates operational barriers and limits leaders’ ability to align mission, governance, service delivery, and sustainability with digital change. This qualitative, flexible design multiple case organization study examined leadership technology acceptance in California nonprofit substance use and recovery organizations and the effects on operational performance. Grounded in pragmatism and framed by adaptive leadership theory and the technology acceptance model, the study linked technology innovation, financial stability, governance, leadership barriers, and organizational life to technology acceptance, operational barriers, strategy, and leadership behaviors. Data came from interviews, surveys, field notes, and …


Underrepresentation Of Women In C-Suite Positions In North American Technology Companies, Joy Lynn Obey Sep 2026

Underrepresentation Of Women In C-Suite Positions In North American Technology Companies, Joy Lynn Obey

Doctoral Dissertations and Projects

Women remain underrepresented in C-suite leadership within North American technology firms despite continued organizational attention to diversity and inclusion. The purpose of this flexible-design qualitative multiple case study was to explore how organizational cultures, structures, leadership-development practices, and succession-planning systems influenced women’s advancement toward executive leadership. Guided by a constructivist paradigm, Transformational Leadership Theory, and Social Role Theory, the study examined the experiences of 26 women who currently held, previously held, or occupied near-C-suite roles in North American technology firms. Data were collected through 26 semi-structured individual interviews and six focus groups. Member checking was completed by 25 participants, and …


Integration Of Industry 4.0 Technologies In Automotive Supply Chains, Christopher Mcdonald Sep 2026

Integration Of Industry 4.0 Technologies In Automotive Supply Chains, Christopher Mcdonald

Doctoral Dissertations and Projects

The purpose of the study is to empirically examine the relationship between Industry 4.0 technology integration and supply chain performance outcomes among automotive supply chain managers and executives with at least five years of direct professional experience. The study is guided by three research questions addressing the extent to which Industry 4.0 adoption correlates with disruption frequency, the relationship between cybersecurity implementation and supply chain resilience, and the moderating effect of organizational technological capability on the relationship between Industry 4.0 adoption and operational efficiency. Data are collected through a validated electronic survey instrument using multi-item measures of Industry 4.0 adoption, …


The Lack Of Social Interaction In The Full-Time Remote Work Environment And Career Development, Tiphany Moguel-Young Sep 2026

The Lack Of Social Interaction In The Full-Time Remote Work Environment And Career Development, Tiphany Moguel-Young

Doctoral Dissertations and Projects

The purpose of this qualitative single case study was to explore the lack of social interaction in the full-time remote work environment and its influence on career development for remote workers at a U.S.-based financial services organization in Dallas, Texas. The theory that guided this study was social cognitive career theory. The central research question was, “What attributes of social interactions do remote workers perceive as assisting or hindering their career development?” Data collection consisted of semistructured interviews with nonmanagerial remote workers, a focus group with managers, and anonymous open-ended survey responses and reflective journaling from all participants. The data …


Mentorship As A Catalyst For Change Readiness: A Qualitative Study Of How Effective Mentoring Mitigates Burnout And Turnover During Organizational Transformation, Jeffery M. Camp Sep 2026

Mentorship As A Catalyst For Change Readiness: A Qualitative Study Of How Effective Mentoring Mitigates Burnout And Turnover During Organizational Transformation, Jeffery M. Camp

Journal of Online Mentoring

This qualitative study examined how effective mentorship mitigates burnout and attenuates turnover intention during organizational change, foregrounding the perspectives of experienced mentors. Drawing on Biggs’s presage–process–product (PPP) model, data were collected through semi-structured interviews (n = 12) and two focus group discussions (n = 6 each), engaging 18 unique mentors employed in organizations with 1,000 or more employees. Thematic analysis following Braun and Clarke’s six-phase protocol yielded four themes: (1) mentorship as strategic facilitation of organizational change; (2) mentorship as provision of emotional and psychological support; (3) empowering mentees through relationship-building; and (4) applying adaptive and reflective strategies. …


Digital Mindset Efficacy For Human-Ai Career Readiness, Frank Lin, Conrad Shayo Sep 2026

Digital Mindset Efficacy For Human-Ai Career Readiness, Frank Lin, Conrad Shayo

Communications of the IIMA

This article develops digital mindset efficacy as a key capability for human-AI career readiness. It argues that success in AI-shaped workplaces requires not only technical tool use but also the confidence and capacity to learn with, evaluate, collaborate with, and responsibly govern digital and AI systems. Drawing on digital mindset, digital intelligence, AI proficiency, self-efficacy, and life-skills literature, the article proposes a theory-based model linking digital mindset efficacy to AI proficiency and life skills through mastery experience, vicarious learning, social persuasion, and affective regulation. It illustrates the model through a General Education course, Leadership for Global Challenges: Exploring the Digital …


The Nine-Block Pyramid: A Structural Framework For Cultivating An Ai Adoption Mindset Culture At Enterprise Scale, Ahmad Masri Sep 2026

The Nine-Block Pyramid: A Structural Framework For Cultivating An Ai Adoption Mindset Culture At Enterprise Scale, Ahmad Masri

Communications of the IIMA

Enterprise artificial intelligence (AI) adoption is nearly universal in name but shallow in practice: a large majority of organizations now use AI in at least one business function, yet only a small minority have scaled it enterprise-wide, and leadership commitment rather than technology is repeatedly cited as the binding constraint. This conceptual paper argues that AI adoption is fundamentally a mindset-culture problem, not a tooling problem, and proposes a nine-block pyramid as a practical framework describing a sequencing heuristic, anchored in established organizational-behavior theory, for the cultural conditions an enterprise should build to sustain an AI adoption mindset: (1) Enterprise …


Which Cultural Values Influence The Success Of Process Implementations Within Sme Service Oriented Organizations In The Netherlands?, Dennis Monkel, Benny De Waal, Pascal Ravesteijn Sep 2026

Which Cultural Values Influence The Success Of Process Implementations Within Sme Service Oriented Organizations In The Netherlands?, Dennis Monkel, Benny De Waal, Pascal Ravesteijn

Communications of the IIMA

Digitalization has shifted Business Process Management (BPM) from a technical discipline toward a stronger emphasis on culture, behaviour and organizational knowledge. Yet little is known about which cultural values support process implementation in SMEs. This study examines how BPM culture influences process implementation success in Dutch service-oriented SMEs, drawing on six values: customer orientation, excellence, responsibility, teamwork, innovation, and results orientation. A qualitative multiple case study was conducted across four SMEs, based on thirteen semi-structured interviews and the Organizational Culture Assessment Instrument (OCAI). While implementation success was assessed through employee acceptance, actual use and structural embedding. The findings show that …


From Kitchen To Canon: Women And Culinary Recognition Executive Summary, Eulanda A. Sanders, Andra Harris Sep 2026

From Kitchen To Canon: Women And Culinary Recognition Executive Summary, Eulanda A. Sanders, Andra Harris

ICHRIE Research Reports

Despite women comprising a majority of the U.S. restaurant workforce, they remain significantly underrepresented in culinary leadership and elite recognition. Using an exploratory, descriptive design that draws on secondary data from the ACS, NRA, U.S. Census Bureau, and the James Beard Foundation, this study maps gender disparities across the culinary career pipeline. Women represent approximately 54% of the restaurant workforce but only 24.8% of chefs and head cooks, with a substantial gender wage gap persisting across the occupation (NRA, 2026; U.S. Census Bureau, 2024). Of 402 James Beard Award winners analyzed, 71.6% were male and 28.1% female. Disparities intensify at …


Heroclix®: A Multiplayer Chess Game For Teaching The Fundamentals Of Human Capital Management, Chin Heng Low, Jiunwen Wang, Paul Lim, Bernie Koh Sep 2026

Heroclix®: A Multiplayer Chess Game For Teaching The Fundamentals Of Human Capital Management, Chin Heng Low, Jiunwen Wang, Paul Lim, Bernie Koh

Research Collection Lee Kong Chian School Of Business

This article describes the adaptation and use of the HeroClix® board game to teach critical real-world principles for effective human capital management within teams. In a HeroClix® game, players pit their team of miniature figurines against other players’ miniatures in combat. This is akin to organizations striving in the business environment today, with well-structured human capital within their teams as a key competitive advantage. In this article, we suggest how the game can be applied in the classroom for undergraduate students to experience, reflect on, and learn more about the prerequisite considerations in proficient people management, the dynamic nature of …


The Anti-Racist Organization? Power, Embodiment, And The Politics Of Becoming, Patricia Tiimah Naya Aug 2026

The Anti-Racist Organization? Power, Embodiment, And The Politics Of Becoming, Patricia Tiimah Naya

Graduate Doctoral Dissertations

Why do organizational justice commitments so rarely produce structural transformation, and what happens to the people who take them seriously? This dissertation addresses that question through a longitudinal qualitative study of Aequitas University, a large public urban research institution in the northeastern United States, during a multi-year attempt to become “anti-racist.” Drawing on 129 semi-structured interviews with 115 organizational members, 7 focus group discussions, four years of field observation, and an archival corpus spanning more than a decade of institutional history, the dissertation examines how justice commitments move through organizations over time. Justice commitments do not simply succeed or fail. …


Business Educational Skills For Successful Aviation Fire Officers, Leo Sedlmeyer Aug 2026

Business Educational Skills For Successful Aviation Fire Officers, Leo Sedlmeyer

All Faculty and Staff Scholarship

Purpose: This paper explored the business educational skills aviation fire officers use to manage airport fire departments.

Design/Methodology/Approach: The methodology was a qualitative phenomenological study design. The participants began with 10 aviation fire officers from airports throughout the USA who were at least 28 years old, in a leadership role, and had at least 10 years of experience as aviation fire officers (Buttenschon, 2016). Saturation was reached at seven during the interview phase. The limitations of this study were gaining participants' trust and obtaining comprehensive information from them.

Findings: Six themes emerged from this study, with the top three identified: …


Leadership Changes And Employee Performance Impact In Higher Education Institutions, Timothy Mimbs Aug 2026

Leadership Changes And Employee Performance Impact In Higher Education Institutions, Timothy Mimbs

Doctoral Dissertations and Projects

This study addressed the limited understanding of how leadership transitions disrupt the people and systems that sustain a public higher education institution's ongoing operation. The purpose was to generate a grounded, comparative account of how a change in senior leadership transmits downward through an institution and of the conditions under which institutions mitigate or worsen its effects. A flexible multiple case study design within the post-positivist paradigm examined three pseudonymized Florida College System institutions that experienced structurally different transitions: an unplanned presidential departure filled externally, a planned provost retirement filled externally, and a planned presidential retirement filled through internal promotion. …


Agreements And Disagreements About The Roll Of Leadership Team Diversity In Strategic Change: A Critical Review Of Measurement And Empirical Inconsistencies, Amy C. Horner Aug 2026

Agreements And Disagreements About The Roll Of Leadership Team Diversity In Strategic Change: A Critical Review Of Measurement And Empirical Inconsistencies, Amy C. Horner

Engaged Management ReView

Research examining the relationship between leadership team diversity and strategic change has produced inconsistent and often contradictory findings. This dissertation digest synthesizes prior research through a meta-analytic review of twenty-five studies representing more than 500,000 observations across multiple industries and countries. The results indicate that relationships between leadership team diversity characteristics and strategic change are generally small in magnitude and highly variable across studies.

Rather than reflecting a clear directional effect, these patterns point to a fundamental challenge in the existing literature: inconsistency in how key constructs are defined and measured. Strategic change is operationalized through a wide range of …


C.S.A. Assessment - Tamp Family Health Center Portal, Delante Clark Aug 2026

C.S.A. Assessment - Tamp Family Health Center Portal, Delante Clark

Graduate Scholarship and Creative Works

This C.A.S. assessment evaluates how the Tampa Family Health Centers website influences userattention, cognitive processing, information accessibility, navigation efficiency, and digital user experience.The assessment examines whether the platform supports intentional engagement and informed decision-making while minimizing cognitive overload, distraction, confusion, and unnecessary attentional demands.

TFHC serves as a healthcare access portal providing appointment scheduling, patient resources, providerinformation, healthcare services, MyChart access, payment services, and community health resources.These functions make attention management and information clarity critical to successful user outcomes.


Institutional Support Environments In Higher Education: Rethinking The Role Of Military-Affiliated Student Centers, Coby W. Dillard Aug 2026

Institutional Support Environments In Higher Education: Rethinking The Role Of Military-Affiliated Student Centers, Coby W. Dillard

Human Resource Development Student Publications and Presentations

Military-affiliated student centers have become common features of higher education institutions serving veterans, active-duty service members, and military-connected students. Despite their growing presence, these centers are often institutionally positioned and evaluated primarily through administrative and compliance functions related to federal education programs. This framing risks overlooking the broader developmental and engagement functions these environments can provide for adult learners transitioning from military to academic contexts. Drawing on organizational support theory, social exchange theory, and belonging frameworks in higher education, this Perspectives essay proposes a conceptual reframing of military-affiliated student centers as institutional support environments rather than transactional service units. Institutional …


An Expectancy-Based Theory Of The Firm: How Media Tone And Ceo–Media Political Ideological Alignment Shape Corporate Investment, Ondina Sevilla Aug 2026

An Expectancy-Based Theory Of The Firm: How Media Tone And Ceo–Media Political Ideological Alignment Shape Corporate Investment, Ondina Sevilla

All Dissertations

This study examines how ideologically differentiated media tone in business and economic news relates to firm investment decisions and how CEO–media ideological alignment conditions this relationship. I advance an expectancy-based extension of the Behavioral Theory of the Firm in which media tone serves as an external informational signal that is interpreted through managerial cognition rather than directly influencing firm behavior. CEO political ideology shapes how media signals are interpreted and incorporated into managerial expectancies regarding future conditions.

To test these arguments, I construct firm-quarter measures of positive and negative media tone from business and economic news articles, disaggregated by outlet …


Strategic Ties That Bind: How Founder Identity Shapes Enduring Imprints Across The Firm And Community, Michelle Gras Aug 2026

Strategic Ties That Bind: How Founder Identity Shapes Enduring Imprints Across The Firm And Community, Michelle Gras

All Dissertations

This dissertation examines how founder identity creates long-lasting imprints on organizations and the communities in which they operate by researching a historical case study in the U.S. textile industry.  This research responded to calls in the imprinting literature for greater attention to secondhand imprinting mechanisms, multiple sensitive periods, and durability of founder influence over time (Marquis & Tilcsik, 2013; Marquis & Qiao, 2025) and draws upon the theoretical lenses of founder identity theory (Fauchart & Gruber, 2011) and organizational imprinting theory (Stinchcombe, 1965; Marquis & Tilcsik, 2013).  The findings suggest that founder identity persistence is not solely a consequence of …


Navigating The Dark Side: Emotional Labor's Impact On Hr Professionals' Wellness, Esmeralda Amelia Rendón Aug 2026

Navigating The Dark Side: Emotional Labor's Impact On Hr Professionals' Wellness, Esmeralda Amelia Rendón

Electronic Theses and Dissertations

This qualitative descriptive study was designed to document and describe how female-identifying human resource (HR) generalist practitioners serving as sole or primary employee relations practitioners in small- to medium-sized organizations across the United States experience and manage emotional labor in their roles, cope with its demands, and how these experiences impact their wellness and perceptions of organizational support. Despite the centrality of emotional labor (EL) in human resource professionals’ (HRPs) roles, little was known about how HRPs in these underresourced environments cope with these demands. Data were collected through semistructured virtual interviews with eight participants and analyzed using Braun and …


Retention During Turbulent Times Of Higher Education: Modeling Intent To Leave Academia For Research University Faculty, Jordan Monroe Ball Aug 2026

Retention During Turbulent Times Of Higher Education: Modeling Intent To Leave Academia For Research University Faculty, Jordan Monroe Ball

Psychology Theses & Dissertations

University faculty operate as the lifeblood of any institution given that their job requires a “double duty” to develop both scholarly research and student minds. Due in large part to these expectations, research shows a long history of poor mental health for faculty, which ultimately results in faculty turnover. One model of faculty work motivation (Padilla et al., 2023) details the way in which the faculty work environment influences their mental health, and subsequently informs their job satisfaction, organizational commitment, and intent to leave academia, which serves as a proxy for turnover. Retention related issues have not been a pressing …


Systematic Review Of The Institutionalization Of Service Learning In Higher Education, Wilmer Hernan Cruz Gutierrez Jul 2026

Systematic Review Of The Institutionalization Of Service Learning In Higher Education, Wilmer Hernan Cruz Gutierrez

ASEAN Journal of Community Engagement

An increasing number of universities are integrating service-learning (SL) to fulfill their social mission. However, sustainable institutionalization of SL remains a persistent challenge. This study identifies and analyzes the factors, actors, and strategies that drive and inhibit SL institutionalization in higher education. Using the PRISMA 2020 guidelines, a systematic literature review analyzed 52 documents from seven academic databases (including WoS, Scopus, and ERIC). The findings were grouped into three sections: cultural (integration into institutional values/missions), process (articulation within teaching, research, and outreach), and structural dimensions (dedicated support entities). The results obtained reveal a reciprocal relationship where cultural alignment enables processual …


Navigating Ai Landscape In Management Education Through Wu-Wei (無為), Maria Ll Lam Jul 2026

Navigating Ai Landscape In Management Education Through Wu-Wei (無為), Maria Ll Lam

Journal of the North American Management Society

Artificial intelligence (AI) is challenging how knowledge is produced, validated, and taught in higher education. This creates both new opportunities and acute tensions in management education. While management educators aim to foster critical thinking and character development, many students are increasingly relying on AI tools and focusing on developing AI-related skills for the labor market. The required market skills often exceed what current business curricula provide. As higher education seeks to cultivate transferable habits of critical reflection, a central question arises: How can management educators prepare students to engage in ongoing moral reflection about their experience with evolving AI systems …


Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah Jul 2026

Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah

Jurnal Administrasi Bisnis Terapan

This study examines the determinants of budget absorption within Indonesian provincial governments by assessing the impact of digital government maturity and regional fiscal capacity. Digital maturity is operationalized using the Electronic-Based Government System (SPBE) index, while fiscal capacity is proxied by the Natural Logarithm of Local Genuine Revenue (Ln_PAD). Adopting a quantitative approach with a cross-sectional design encompassing 38 provinces in 2024, the data were evaluated through multiple linear regression analysis. The empirical findings demonstrate that neither digital maturity (p-value = 0.966) nor fiscal capacity (p-value = 0.774) exhibits a statistically significant relationship with budget absorption, both partially and simultaneously …