Maneggio
type: channel
description: Maneggio (MJ) is a peer-reviewed open access international journal has been aimed at facilitating a better comprehension of research-based management sciences among academicians and study analysts, thereby giving a positive contribution and influence on the world of management sciences. All submitted manuscripts will be reviewed by the editors and then evaluated by a minimum of two International Reviewers through a double-blind review process. This is to ensure the quality of manuscripts published in the journal. The journal publishes original articles on current issues and trends occurring internationally in the fields of: (1) financial management, (2) management, (3) human-resource management, (4) behavior organizational, (5) good governance, (6) strategic management, (7) business ethics, (8) entrepreneurship, (9) management accounting, (10) manajemen produksi. The journal, which has been published since 2024, is published six times each year in February, April, June, August and October and December. Journal title : Maneggio Initials : MJ Frequency : 6 (six) times a year (February, April, June, August, October, December) DOI : 10.62872 ISSN Online : 3032-7652 Editor in Chief : Ronald N Girsang,SE., M.S.Ak Managing Editor : Dr.Ir.H. Arsyad Junaiddin, M.M.,MCP Assistant Editor : Maiza Fikri, M.M. Publisher : PT. Anagata Sembagi Education Accreditation : Index Copernicus International
publisher: PT. Anagata Sembagi Education
language: en
publication name: Maneggio
issn: 3032-7652
items: Human-Centered Leadership and Employee Well-Being: Evidence from the Digital Workplace
items: Digital Presenteeism: The Phenomenon of Apparent Presence and Employee Productivity in the Era of Hybrid Work
items: The Transformation of Human Resources Management in Dealing with Generation Z in the Workplace
items: Systematic Literature Review: Management Of Agricultural Land Transfer In Indonesia
items: Employer Branding and Talent Attraction: Analysis of Its Influence on Generation Z Job Interest
items: Future Workforce Readiness: The Role of Upskilling and Reskilling in Enhancing Employee Performance
items: War for Talent in Human Resource Management: Organizational Strategies for Attracting and Retaining Top Talent
items: Strategic Talent Management in the Digital Era: Its Impact on Organizational Performance and Competitive Advantage
items: Islamic Education Management Based on Nahdiyah ValuesThe Perspective of Nahdlatul Ulama Scholars
items: Conflict Management Solutions for Nahdlatul Ulama Members:Systematic Literature Review Based Study
items: Conflict Management in Islamic Boarding Schools: The Dispute That Gave Birth to New Branches of Islamic Boarding Schools
items: The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan
items: https://ejournal-nawalaedu.com/index.php/MJ/article/view/2657
items: Financial Performance Mediation Model on the Influence of Islamic Corporate Governance on Sustainability Reports Moderated by Corporate Social Responsibility
items: Gig Economy Management: Managing Flexible Workforce in Digital Ecosystems
items: Emotional Labor in Service Work: Its Impact on Satisfaction and Performance
items: Human-AI Collaboration in Management: Its Impact on Efficiency and Performance
items: Trust Management as Social Capital in Building Organizational Sustainability
items: Decision Support System for Business Location Selection: Integration of MCDM Methods
items: The ‘Quiet Luxury’ Effect in Marketing Strategies: Between Exclusivity and Modern Consumer Appeal
items: Managing Organizational Complexity: An Analysis of Decision Dynamics in Unstable Work Systems
items: Digital Leadership and Virtual Team Performance: A Study of Remote Work-Based Organizations
items: Crisis Management Strategies in Facing Global Economic Uncertainty: A Study of MSMEs in Makassar
items: Implementation of Digital Human Resource Management (E-HRM) to Improve Organizational Efficiency in the Industry 4.0 Era
items: Analysis of the Role of Innovation and Digitalization in Increasing Company Competitive Advantage in the Digital Economy Era
items: Talent Management and Transformational Leadership: An Analysis of Their Roles in Organizational Adaptation to Technological Disruption
items: Talent Management Strategies in Responding to Industry 5.0 Disruption: A Competency- and Agility-Based Human Resource Development Model
items: Analysis of Medan Community Perceptions Regarding Program Implementation and Service Quality of BPJSTK Medan City Branch
items: The Relationship Between Company Compliance Levels with Occupational Health and Safety (K3) Claims in the Manufacturing Sector: A Literature Review

Human-Centered Leadership and Employee Well-Being: Evidence from the Digital Workplace
type: item
description: Digital transformation has reshaped how leaders and employees interact, raising both opportunities for flexibility and risks of technostress and digital fatigue. This article synthesizes 25 recent studies (2019-2026) to examine how human-centered leadership relates to employee well-being in digital workplaces. Using a narrative literature review approach, evidence was drawn from journal articles and conference proceedings indexed in Scopus, Web of Science, and Google Scholar, selected through a structured identification, screening, and eligibility process. The synthesis shows that human-centered leadership consistently predicts higher employee well-being across sectors and countries, operating through three mediating pathways: psychological safety and digital trust, work engagement and digital self-efficacy, and technostress mitigation. These relationships are moderated by work arrangement (remote, hybrid, on-site), organizational digital readiness, and industry context. Grounded in the Job Demands-Resources model, Conservation of Resources theory, and Self-Determination Theory, this study proposes an integrated conceptual framework linking human-centered leadership to employee well-being in digitalized settings. The novelty of this article lies in its explicit integration of digital and human-centered leadership literatures, its cross-sectoral synthesis, and its attention to underexplored moderators. Findings offer theoretical propositions for future empirical testing and practical guidance for organizations seeking to humanize digital transformation while safeguarding employee well-being.
subject: Articles
  topic: section
subject: human-centered leadership
  topic: keywords
subject: employee well-being
  topic: keywords
subject: digital workplace
  topic: keywords
subject: digital leadership
  topic: keywords
subject: technostress
  topic: keywords
subject: psychological safety
  topic: keywords
creator: Ida Farida
rights: Copyright (c) 2026 Ida Farida (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 110
ending page: 124
doi: 10.62872/adpekg76

Digital Presenteeism: The Phenomenon of Apparent Presence and Employee Productivity in the Era of Hybrid Work
type: item
description: Digital presenteeism has emerged as a critical yet underexplored phenomenon in contemporary organizational behavior, particularly in the context of the hybrid work era accelerated by the COVID-19 pandemic. This study examines the concept of digital presenteeism—defined as the condition in which employees remain digitally visible and apparently engaged while simultaneously experiencing diminished actual productivity—and its multidimensional effects on employee performance and well-being. Using a quantitative cross-sectional design, data were collected from 287 hybrid workers across multiple industries via structured online surveys using the Stanford Presenteeism Scale (SPS-6) and the Utrecht Work Engagement Scale (UWES). Multiple regression analysis revealed that always-on availability (β = -0.312, p < .001), digital visibility anxiety (β = -0.278, p < .001), work-life boundary violation (β = -0.241, p < .001), and supervisor digital monitoring (β = -0.189, p < .001) significantly and negatively predicted perceived productivity, while employee well-being was a significant positive predictor (β = 0.334, p < .001). The model explained 48.7% of variance in productivity (R² = 0.487). Findings underscore the urgency for organizations to establish evidence-based policies addressing the psychological costs of digital presence performance in hybrid settings, and contribute novel empirical insights to the emerging literature on virtual presenteeism and hybrid work management.
subject: Articles
  topic: section
subject: digital presenteeism
  topic: keywords
subject: hybrid work
  topic: keywords
subject: virtual presenteeism
  topic: keywords
subject: employee productivity
  topic: keywords
subject: always-on availability
  topic: keywords
subject: digital visibility anxiety
  topic: keywords
creator: Atiek Ike Wijayanti
creator: Ahmad Fauzi Pane
creator: Achmad Nur Khaeri
creator: Miko Mei Irwanto
rights: Copyright (c) 2026 Atiek Ike Wijayanti, Ahmad Fauzi Pane, Achmad Nur Khaeri, Miko Mei Irwanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 97
ending page: 109
doi: 10.62872/p2kmxx56

The Transformation of Human Resources Management in Dealing with Generation Z in the Workplace
type: item
description: Generation Z has become the fastest-growing segment of the global workforce, bringing digital fluency, value-driven expectations, and a demand for flexibility that challenges conventional human resource management (HRM) paradigms. This study aims to examine how HRM practices are being transformed to accommodate Generation Z characteristics in the contemporary workplace and to identify the novelty gap left by prior literature, particularly the absence of an integrated, cross-context model linking digital-human hybrid recruitment, personalized engagement, continuous micro-development, and purpose-driven retention. Using a systematic literature review method, this study analyzed thirty-five primary sources drawn from international and Indonesian publications between 2021 and 2026, supplemented by recent peer-reviewed studies indexed in Google Scholar with active digital object identifiers. Thematic synthesis was applied across four domains: recruitment and onboarding, engagement and well-being, talent development and retention, and digital or artificial-intelligence-based transformation. The findings reveal that organizations succeeding with Generation Z combine artificial-intelligence-enabled HR technology with psychologically informed, human-centered practices such as transparent communication, flexible work arrangements, and purpose-aligned career paths. The study concludes that HRM transformation for Generation Z is not merely technological but represents a paradigm shift toward adaptive, employee-centric, and digitally augmented human resource ecosystems. These findings offer practical implications for HR practitioners designing generation-responsive policies and theoretical contributions for future empirical validation.
subject: Articles
  topic: section
subject: Generation Z
  topic: keywords
subject: human resource management
  topic: keywords
subject: digital transformation
  topic: keywords
subject: talent management
  topic: keywords
subject: employee engagement
  topic: keywords
creator: Ida Yunari Ristiani
rights: Copyright (c) 2026 Ida Yunari Ristiani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 41
ending page: 57
doi: 10.62872/dgj6nw19

Systematic Literature Review: Management Of Agricultural Land Transfer In Indonesia
type: item
description: Agricultural land conversion in Indonesia continues to accelerate, threatening national food security, environmental sustainability, and the socio-economic stability of rural communities. This study examines the drivers, impacts, and control strategies of agricultural land conversion through a Systematic Literature Review of Scopus-indexed articles published between 2020 and 2025, retrieved using Harzing's Publish or Perish with the Crossref database. From an initial pool of one thousand articles, the screening and quality-assessment process yielded twenty-six articles for thematic analysis. The findings show that economic pressure, expansion of settlements and industry, urbanization, infrastructure development, and weak governance are the principal drivers of land conversion, producing impacts that include the loss of productive farmland, threats to food security, shifts in land tenure, and environmental degradation. Applying Fred R. David's strategic management framework reveals that strategy formulation rests on an adequate regulatory foundation, whereas implementation and evaluation remain weak due to fragmented inter-agency coordination, limited economic incentives for farmers, and the absence of an integrated One Map and real-time monitoring system. The novelty of this study lies in integrating SLR thematic synthesis with SWOT analysis and David's formulation-implementation-evaluation stages, a combination rarely applied explicitly to farmland-conversion research in Indonesia. The policy implications emphasize strengthening technology-based spatial governance, harmonizing cross-sector policy, and improving farmer welfare through stronger agricultural value chains to sustain long-term farmland protection..
subject: Articles
  topic: section
subject: land conversion
  topic: keywords
subject: farmland protection
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: strategic management
  topic: keywords
creator: Hadi Yuntarto
creator: Nur Wening
rights: Copyright (c) 2026 Hadi Yuntarto, Nur Wening (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
starting page: 85
ending page: 96
doi: 10.62872/bvb06y91

Employer Branding and Talent Attraction: Analysis of Its Influence on Generation Z Job Interest
type: item
description: The global competition for young talent has intensified considerably, and Generation Z born between 1997 and 2012 now constitutes the largest cohort entering the workforce. This study analyzes the influence of employer branding and talent attraction strategies on Generation Z's job interest through a systematic literature review of twenty international peer-reviewed articles published between 2021 and 2023. Findings reveal that Generation Z possesses distinctive work preferences: they prioritize work-life balance, clear career development pathways, organizational culture authenticity, and sustainability values in their employer selection decisions. Effective employer branding for Generation Z must operate through digitally relevant platforms particularly social media such as Instagram, TikTok, and LinkedIn with authentic, interactive, and value-driven content. A clear Employee Value Proposition (EVP) and positive corporate reputation are found to significantly enhance job pursuit intention. This study proposes a three-stage talent attraction model Digital Touchpoints, Employer Brand Perception, and Job Pursuit Intention as a conceptual framework integrating findings from the literature. Managerial implications emphasize the strategic necessity of authentic digital content investment, employee advocacy programs, and alignment of EVP with the core values of Generation Z.
subject: Articles
  topic: section
subject: Employer Branding
  topic: keywords
subject: Talent Attraction
  topic: keywords
subject: Job Pursuit Intention
  topic: keywords
creator: Winarsih Winarsih
creator: Victor P. K. Lengkong
creator: Rita N. Taroreh
creator: Christoffel M. O. Mintardjo
rights: Copyright (c) 2026 Winarsih Winarsih, Victor P. K. Lengkong, Rita N. Taroreh, Christoffel M. O. Mintardjo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 41
ending page: 50
doi: 10.62872/pxvyq112

Future Workforce Readiness: The Role of Upskilling and Reskilling in Enhancing Employee Performance
type: item
description: The accelerating pace of technological disruption, driven by artificial intelligence, automation, and digital transformation—has fundamentally altered the skills landscape of the modern workforce. This study examines the role of upskilling and reskilling programs in enhancing employee performance and building future workforce readiness. Employing a systematic literature review methodology, this paper synthesizes findings from 20 peer-reviewed articles published between 2021 and 2024 across leading international journals. The analysis identifies three primary mechanisms through which upskilling and reskilling contribute to employee performance: (1) cognitive and technical capability enhancement, (2) adaptive learning culture development, and (3) organizational resilience building. Results demonstrate that structured upskilling and reskilling initiatives, particularly those leveraging AI-enabled tools, virtual reality, and personalized learning pathways, significantly improve individual productivity, task performance, and organizational competitiveness. Furthermore, leadership support and a psychologically safe learning environment are identified as critical enablers. This study contributes a conceptual framework integrating human capital theory, dynamic capabilities, and learning organization perspectives to advance scholarly understanding of workforce readiness in the Industry 4.0–5.0 transition era.
subject: Articles
  topic: section
subject: Human Capital Development
  topic: keywords
subject: Workforce Readiness
  topic: keywords
subject: Digital Transformation
  topic: keywords
creator: Naomi Ormak
creator: Victor P. K. Lengkong
creator: Rita N. Taroreh
creator: Christoffel M. O. Mintardjo
rights: Copyright (c) 2026 Naomi Ormak, Victor P. K. Lengkong, Rita N. Taroreh, Christoffel M. O. Mintardjo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 51
ending page: 61
doi: 10.62872/hxd0y216

War for Talent in Human Resource Management: Organizational Strategies for Attracting and Retaining Top Talent
type: item
description: The intensifying global competition for skilled human capital, widely termed the "War for Talent", represents one of the most consequential strategic challenges in contemporary human resource management (HRM). This systematic literature review examines organizational strategies for attracting and retaining top talent in the digital era, synthesizing evidence from twenty peer-reviewed articles published between 2021 and 2024. The findings demonstrate that effective talent war strategies operate across three interlocking phases: attraction, development, and retention. Digital transformation has fundamentally reshaped all three phases: AI-powered recruitment and talent identification systems expand access to global talent pools; continuous digital learning platforms build inimitable competencies that strengthen retention; and HR analytics enable proactive identification of flight-risk employees before attrition materializes. Employer branding emerges as a decisive differentiator in competitive talent markets, while employee empowerment and work-life balance serve as foundational retention anchors. Sector-specific analyses across healthcare, hospitality, telecommunications, and technology reveal that while the universal logic of talent attraction and retention holds, the dominant strategies and acute pressure points differ significantly by industry. The COVID-19 pandemic accelerated digital HRM innovation and elevated employee well-being as a strategic priority. A conceptual three-phase framework integrating digital tools, human-centered policies, and predictive analytics is proposed to guide organizations in developing resilient, responsive talent management systems capable of winning the war for talent sustainably.
subject: Articles
  topic: section
subject: Talent Management
  topic: keywords
subject: Employer Branding
  topic: keywords
subject: Employee Retention
  topic: keywords
creator: Roberthair Suripatty
creator: Victor P. K. Lengkong
creator: Rita N. Taroreh
creator: Christoffel M. O. Mintardjo
rights: Copyright (c) 2026 Roberthair Suripatty, Victor P. K. Lengkong, Rita N. Taroreh, Christoffel M. O. Mintardjo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 62
ending page: 72
doi: 10.62872/nrr8r786

Strategic Talent Management in the Digital Era: Its Impact on Organizational Performance and Competitive Advantage
type: item
description: The digital transformation era has fundamentally reshaped the strategic landscape of talent management, compelling organizations to rethink how human capital is identified, developed, and retained. This study examines the relationship between Strategic Talent Management (STM) in the digital era and its impact on organizational performance and competitive advantage. Using a systematic literature review methodology, eighteen peer-reviewed articles published between 2019 and 2026 were analyzed. The findings reveal that digital-era STM, characterized by AI-driven talent analytics, agile workforce ecosystems, continuous digital learning, and data-informed performance management, significantly enhances organizational performance metrics including productivity, innovation output, and financial results. Furthermore, organizations that strategically align talent management practices with digital transformation imperatives achieve sustainable competitive advantage through the accumulation of rare, valuable, and inimitable human capital. The study proposes a comprehensive conceptual framework integrating digital talent acquisition, development, retention, and knowledge management as interconnected pillars of organizational competitiveness. Key moderating factors identified include organizational ambidexterity, digital leadership capability, and total quality management integration. Practical implications are provided for organizational leaders and HR strategists navigating the complexities of talent management in an increasingly digitized global economy.
subject: Articles
  topic: section
subject: strategic talent management
  topic: keywords
subject: digital transformation
  topic: keywords
subject: organizational performance
  topic: keywords
subject: competitive advantage
  topic: keywords
subject: human capital
  topic: keywords
subject: talent analytics
  topic: keywords
creator: Darmawaty Syam
creator: Victor P. K. Lengkong
creator: Rita N. Taroreh
creator: Christoffel M. O. Mintardjo
rights: Copyright (c) 2026 Darmawaty Syam, Victor P. K. Lengkong, Rita N. Taroreh, Christoffel M. O. Mintardjo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 73
ending page: 84
doi: 10.62872/0emjcw72

Islamic Education Management Based on Nahdiyah ValuesThe Perspective of Nahdlatul Ulama Scholars
type: item
description: This study aims to comprehensively examine the management of Islamic education based on Nahdiyah values ​​from the perspective of Nahdlatul Ulama (NU) scholars. Nahdlatul Ulama, as the largest Islamic organization in Indonesia, is rooted in Nahdiyah values, including tawassuth (moderation), tawazun (balance), i'tidal (justice), tasamuh (tolerance), amanah (trustworthiness), and shura (shura), which serve as the philosophical foundation for the management of Islamic educational institutions. Through a systematic literature review approach of 40 relevant scientific sources published between 2021 and 2026, this study analyzes how Nahdiyah values ​​are implemented in the management of curriculum, leadership, human resources, finance, and organizational culture in NU educational institutions. The results of the study indicate that management of Islamic education based on Nahdiyah values ​​produces educational institutions that excel academically and are strong in character, with a leadership system based on authoritative yet participatory kiai (Islamic scholars), a curriculum that integrates religious and general knowledge in a balanced manner, and a pesantren culture that is resilient to changing times. The practical implications of this study point to the importance of formalizing the Nahdiyah value-based management model as a paradigmatic alternative for managing Islamic education in Indonesia that is able to answer the challenges of modernity without losing its identity.
subject: Articles
  topic: section
subject: Islamic education management
  topic: keywords
subject: Nahdiyah values
  topic: keywords
subject: Nahdlatul Ulama
  topic: keywords
subject: Islamic boarding schools
  topic: keywords
subject: Islamic leadership
  topic: keywords
creator: Saefrudin Saefrudin
rights: Copyright (c) 2026 Saefrudin Saefrudin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
starting page: 26
ending page: 40
doi: 10.62872/ktrzsy27

Conflict Management Solutions for Nahdlatul Ulama Members:Systematic Literature Review Based Study
type: item
description: This study aims to analyze relevant and effective conflict management solutions for members of Nahdlatul Ulama (NU), the largest Islamic organization in Indonesia, founded in 1926. Internal conflict within religious organizations, including NU, is a complex phenomenon influenced by ideological differences, political interests, resource struggles, and leadership dynamics at various structural levels. Through a systematic literature review (SLR) of 40 relevant scholarly sources published between 2021 and 2026, this study identifies, classifies, and synthesizes the most appropriate conflict management strategies for the context of a mainstream Islamic religious organization such as NU. The study results indicate that the most effective conflict management approach for NU members is an integrative model that combines the principles of Islamic moderation (tawassuth, tawazun, i'tidal, and tasamuh) with contemporary conflict management theories such as interest-based negotiation, transformative mediation, and strategic leadership in crisis. NU values ​​have been shown to serve as a normative foundation that strengthens internal cohesion and reduces conflict escalation. This study recommends the development of NU value-based conflict management training modules at all levels of the organization and the strengthening of the role of kyai and ulama figures as effective cultural mediators.
subject: Articles
  topic: section
subject: conflict management
  topic: keywords
subject: Nahdlatul Ulama
  topic: keywords
subject: Islamic moderation
  topic: keywords
subject: religious organizations
  topic: keywords
subject: mediation
  topic: keywords
subject: conflict resolution
  topic: keywords
creator: Saefrudin Saefrudin
rights: Copyright (c) 2026 Saefrudin Saefrudin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
starting page: 1
ending page: 13
doi: 10.62872/8j800j06

Conflict Management in Islamic Boarding Schools: The Dispute That Gave Birth to New Branches of Islamic Boarding Schools
type: item
description: This study examines the phenomenon of internal conflict management in Islamic boarding schools (pesantren), which unexpectedly gave rise to new branches as a result of the dynamics of division and reconciliation within the traditional Islamic educational community in Indonesia. Through a systematic literature review of 40 scholarly sources published between 2021 and 2024, this study analyzes patterns of conflict between kiai (Islamic boarding school teachers), senior santri (students), and pesantren families; conflict resolution mechanisms based on local Islamic wisdom; and the dynamics of conflict transformation into pesantren institutional expansion. The study's results indicate that constructively managed internal pesantren conflict has the potential to become a catalyst for the proliferation of new pesantren institutions, expanding the network of Islamic education in Indonesia. The values ​​of moderation, deliberation, and the wisdom of local ulama have proven to be important instruments in the process of transforming conflict into opportunities for institutional development. The implications of this research provide a framework for developing conflict management based on Islamic values ​​that is adaptive to the needs of pesantren expansion in the modern era.
subject: Articles
  topic: section
subject: Islamic boarding school conflict
  topic: keywords
subject: conflict management
  topic: keywords
subject: new Islamic boarding schools
  topic: keywords
subject: kiai
  topic: keywords
subject: traditional Islamic education
  topic: keywords
creator: Saefrudin Saefrudin
rights: Copyright (c) 2026 Saefrudin Saefrudin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
starting page: 14
ending page: 25
doi: 10.62872/mj0xjp95

The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan
type: item
description: The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting …
subject: Articles
  topic: section
subject: information technology
  topic: keywords
subject: organizational structure
  topic: keywords
subject: internal control
  topic: keywords
subject: management accounting information systems
  topic: keywords
subject: banking
  topic: keywords
creator: Ranti Melasari
creator: Afrizal Afrizal
creator: Achmad Hizazi
creator: Wiralestari Wiralestari
rights: Copyright (c) 2026 Ranti Melasari, Afrizal Afrizal, Achmad Hizazi, Wiralestari Wiralestari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 115
ending page: 128
doi: 10.62872/jp8z2s94

https://ejournal-nawalaedu.com/index.php/MJ/article/view/2657
type: item
title: The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District
description: This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
subject: Articles
  topic: section
subject: Village Governance
  topic: keywords
subject: Village Financial System
  topic: keywords
subject: Village Financial Implementation
  topic: keywords
subject: Siskeudes
  topic: keywords
subject: Transparency
  topic: keywords
creator: Rosliana Rosliana
creator: Haryadi Haryadi
creator: Achmad Hizazi
creator: Yudi Yudi
rights: Copyright (c) 2026 Rosliana Rosliana, Haryadi Haryadi, Achmad Hizazi, Yudi Yudi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 100
ending page: 114
doi: 10.62872/4ckk3e46

Financial Performance Mediation Model on the Influence of Islamic Corporate Governance on Sustainability Reports Moderated by Corporate Social Responsibility
type: item
description: This research is motivated by the importance of implementing Islamic Corporate Governance in improving the performance and sustainability of Islamic banking, which still faces various challenges, such as low contribution to the economy and the quality of sustainability reporting. This study aims to analyze the effect of Islamic Corporate Governance on Sustainability Reports, with financial performance as a mediating variable and Corporate Social Responsibility as a moderating variable. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability reports of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data analysis was conducted to test the direct, indirect, and moderating effects between variables in the research model. The results show that Islamic Corporate Governance has a positive and significant effect on financial performance and Sustainability Reports. Financial performance is proven to act as a mediating variable, while Corporate Social Responsibility acts as a moderating variable that strengthens the relationship between governance and sustainability reporting. These findings indicate that the implementation of Sharia-based governance, supported by good financial performance and effective CSR practices, can improve corporate transparency and sustainability. The conclusion of this study confirms that the integration of Islamic Corporate Governance, sharia-based financial performance, and Corporate Social Responsibility is a key factor in improving the quality of Sustainability Reports in Islamic banking in Indonesia.
subject: Articles
  topic: section
subject: Islamic Corporate Governance
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Sustainability Report
  topic: keywords
subject: Islamic Banking
  topic: keywords
creator: Musdalifa Musdalifa
creator: Afrizal Afrizal
creator: Mukhzarudfa Mukhzarudfa
creator: Achmad Hizazi
rights: Copyright (c) 2026 Musdalifa Musdalifa, Afrizal Afrizal, Mukhzarudfa Mukhzarudfa, Achmad Hizazi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 90
ending page: 100
doi: 10.62872/p10xh090

The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan
type: item
description: The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting …
subject: Articles
  topic: section
subject: information technology
  topic: keywords
subject: organizational structure
  topic: keywords
subject: internal control
  topic: keywords
subject: management accounting information systems
  topic: keywords
subject: banking
  topic: keywords
creator: Ranti Melasari
creator: Afrizal Afrizal
creator: Achmad Hizazi
creator: Wiralestari Wiralestari
rights: Copyright (c) 2026 Ranti Melasari, Afrizal Afrizal, Achmad Hizazi, Wiralestari Wiralestari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 77
ending page: 89
doi: 10.62872/g9jtw118

Gig Economy Management: Managing Flexible Workforce in Digital Ecosystems
type: item
description: The rapid expansion of the gig economy has transformed labor dynamics by integrating flexible workers into digital platforms, yet this flexibility is often accompanied by algorithmic control, job insecurity, and limited social protection. This study aims to analyze how gig economy management and flexible workforce strategies can function as core elements within a sustainable digital ecosystem. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies and policy reports. Data were analyzed through thematic and qualitative content analysis to identify key patterns related to algorithmic management, workforce flexibility, HRM strategies, and regulatory frameworks. The findings reveal that platform-based labor is characterized by strong algorithmic control over time, space, and performance, which limits worker autonomy while enhancing operational efficiency. Furthermore, the study highlights the need for adaptive and human-centered HRM practices, blended workforce models, and inclusive policy reforms to address labor vulnerabilities. The discussion emphasizes that sustainability in the gig economy depends on balancing technological innovation with worker protection and equity. In conclusion, the integration of ethical algorithmic systems, transparent HRM, and supportive regulations is essential to create a more inclusive and sustainable digital labor ecosystem
subject: Articles
  topic: section
subject: Gig Economy
  topic: keywords
subject: Flexible Workforce
  topic: keywords
subject: Algorithmic Management
  topic: keywords
subject: Digital HRM
  topic: keywords
subject: Sustainable Ecosystem
  topic: keywords
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2026 Nada Cantika Putri Kadua (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 56
ending page: 66
doi: 10.62872/xzed1j57

Emotional Labor in Service Work: Its Impact on Satisfaction and Performance
type: item
description: Emotional labor has become a critical component in service-oriented organizations, where employees are required to regulate their emotions to meet organizational expectations and enhance customer satisfaction. While emotional labor can improve service quality and performance, it also poses risks to employee well-being, particularly when poorly managed. This study aims to analyze the impact of emotional labor strategies—surface acting, deep acting, and genuine acting—on employee satisfaction and performance. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies. Data are analyzed through thematic and qualitative content analysis to identify key patterns related to emotional regulation, employee well-being, and performance outcomes. The findings reveal that surface acting leads to emotional exhaustion, burnout, and reduced job satisfaction and performance, whereas deep acting and genuine acting contribute to higher satisfaction, lower stress, and improved service performance. The discussion highlights the importance of organizational support, emotional intelligence, and service climate in moderating these effects. In conclusion, effective management of emotional labor requires a shift toward human-centered practices that promote authentic emotional engagement and sustainable performance..
subject: Articles
  topic: section
subject: Emotional Labor
  topic: keywords
subject: Employee Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Surface Acting
  topic: keywords
subject: Deep Acting
  topic: keywords
creator: Berilian Ayu Kusuma
rights: Copyright (c) 2026 Berilian Ayu Kusuma (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 33
ending page: 43
doi: 10.62872/zjkyqw42

Human-AI Collaboration in Management: Its Impact on Efficiency and Performance
type: item
description: ABSTRACT Human–AI collaboration has emerged as a transformative approach in modern management, combining the computational power of artificial intelligence with human intuition, creativity, and ethical judgment. This study aims to analyze the impact of human–AI collaboration on organizational efficiency and performance, with a focus on collaboration design, trust, and organizational context. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies. Data are analyzed through thematic and qualitative content analysis to identify key patterns related to efficiency, decision quality, and performance outcomes. The findings reveal that human–AI collaboration enhances efficiency through task automation, predictive analytics, and reduced cognitive load, while also improving decision-making accuracy and consistency. However, the effectiveness of this collaboration depends on role complementarity, trust in AI, employee capability, and supportive organizational culture. The discussion highlights that balanced integration between human and AI capabilities is essential to achieve sustainable performance improvements. In conclusion, human–AI collaboration serves as a strategic enabler of organizational performance when supported by appropriate design, governance, and human resource development.
subject: Articles
  topic: section
subject: Human–AI Collaboration
  topic: keywords
subject: Organizational Efficiency
  topic: keywords
subject: Organizational Performance
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Decision Making
  topic: keywords
creator: Berilian Ayu Kusuma
rights: Copyright (c) 2026 Berilian Ayu Kusuma (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 44
ending page: 55
doi: 10.62872/pq1ds311

Trust Management as Social Capital in Building Organizational Sustainability
type: item
description: This study examines trust management as a form of social capital and its implications for organizational sustainability in increasingly complex and dynamic environments. Trust is recognized as a critical element that shapes stakeholder relationships, enhances collaboration, and supports sustainable performance across environmental, social, and governance (ESG) dimensions. The study aims to develop an integrative framework that explains how trust contributes to sustainability outcomes. A qualitative approach was employed using a systematic literature review and conceptual synthesis of scholarly articles published between 2021 and 2025. Data were collected through document analysis and analyzed using thematic content analysis combined with a systems thinking approach. The findings reveal that trust operates as a multidimensional construct encompassing internal, external, and institutional dimensions, influencing employee engagement, innovation, ESG performance, and organizational resilience. The discussion highlights that trust facilitates knowledge sharing, strengthens governance, supports digital transformation, and enhances collaborative partnerships, thereby contributing to long-term sustainability. In conclusion, trust management serves as a strategic mechanism that enables organizations to navigate uncertainty, improve adaptability, and achieve sustainable performance.
subject: Articles
  topic: section
subject: Organizational Trust
  topic: keywords
subject: Social Capital
  topic: keywords
subject: Organizational Sustainability
  topic: keywords
subject: ESG Performance
  topic: keywords
subject: Employee Engagement
  topic: keywords
creator: Hilmi Wiranawata
rights: Copyright (c) 2026 Hilmi Wiranawata (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 12
ending page: 21
doi: 10.62872/5g1bgt87

Decision Support System for Business Location Selection: Integration of MCDM Methods
type: item
description: Business location selection is a critical strategic decision that significantly influences operational efficiency, cost structure, and long-term competitiveness. The increasing complexity of decision criteria requires structured approaches that integrate analytical methods and decision support technologies. This study aims to analyze the effectiveness of integrating Multi-Criteria Decision Making (MCDM) methods within a Decision Support System (DSS) for business location selection. The research adopts a quantitative approach with a Design Science Research framework, involving data collection through questionnaires, expert judgment, and secondary data. The analysis combines AHP for criteria weighting and TOPSIS for ranking alternative locations. The results indicate that the integrated DSS successfully generates clear and objective rankings, with the best location identified based on comprehensive evaluation of multiple criteria. The findings also demonstrate that the system effectively handles trade-offs between conflicting factors such as cost, accessibility, and infrastructure. In conclusion, the integration of MCDM methods within a DSS enhances decision accuracy, reduces subjectivity, and provides practical support for selecting optimal business locations in complex environments
subject: Articles
  topic: section
subject: Decision Support System
  topic: keywords
subject: Business Location Selection
  topic: keywords
subject: Multi-Criteria Decision Making
  topic: keywords
subject: AHP
  topic: keywords
subject: TOPSIS
  topic: keywords
creator: Rakhmat Sigit Widodo
creator: Suhirman Suhirman
creator: Nur Wening
rights: Copyright (c) 2026 Rakhmat Sigit Widodo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 22
ending page: 32
doi: 10.62872/8h1rb479

The ‘Quiet Luxury’ Effect in Marketing Strategies: Between Exclusivity and Modern Consumer Appeal
type: item
description: This study aims to analyze the effect of quiet luxury in modern marketing strategies, particularly the relationship between brand exclusivity and contemporary consumer appeal. The phenomenon of quiet luxury represents a shift in the meaning of luxury from conspicuous status symbols toward a more subtle, elegant, and intrinsically quality-oriented form of luxury. This research employed a descriptive qualitative approach using a library research method. Data were collected from scientific journals, academic books, industry reports, and other reliable sources related to consumer behavior, branding, and premium marketing. The data were analyzed through content analysis by classifying them into key themes, including the transformation of luxury concepts, brand differentiation, consumer perceived value, brand exclusivity, and the influence of digital media. The findings indicate that quiet luxury has become an effective marketing strategy as it enhances consumer perceived value through dimensions of quality, comfort, implicit status, and personal identity. Furthermore, this strategy strengthens brand positioning through product quality, minimalist design, limited distribution, and exclusive customer experiences. The attractiveness of quiet luxury continues to grow alongside the changing characteristics of modern consumers who are more rational, value-conscious, and sustainability-oriented. However, its implementation also faces challenges such as imitation risks, the dilemma between exclusivity and market expansion, and the demand for long-term quality consistency. This study concludes that quiet luxury is not merely an aesthetic trend, but an adaptive branding strategy highly relevant to the contemporary premium market.
subject: Articles
  topic: section
subject: consumer behavior
  topic: keywords
subject: marketing strategy
  topic: keywords
creator: Septia Sakalini Dioh
creator: Taqwa Sultan
creator: Margeretha Sartien Kabanga
rights: Copyright (c) 2026 Septia Sakalini Dioh, Taqwa Sultan, Margeretha Sartien Kabanga (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 1
ending page: 11
doi: 10.62872/yp7y7n97

Managing Organizational Complexity: An Analysis of Decision Dynamics in Unstable Work Systems
type: item
description: This study examines the dynamics of decision-making in complex and unstable organizational systems, where traditional rational-linear approaches are increasingly inadequate in addressing uncertainty, rapid change, and multidimensional interactions. The research aims to develop an integrative decision-making model by incorporating perspectives from complexity theory, system dynamics, management psychology, and digital technologies. A qualitative approach was employed using a systematic literature review and conceptual synthesis of recent scholarly works (2021–2025). Data were collected through document analysis and analyzed using thematic content analysis and systems thinking to identify key dimensions influencing decision-making processes. The findings reveal that decision-making in complex systems is nonlinear, adaptive, and emergent, shaped by the interaction of structural, technological, and human factors. Key dimensions include complex adaptive systems, chaos and nonlinear dynamics, feedback mechanisms, psychological factors, conflict management, and the integration of AI and data-driven systems. The discussion highlights the importance of a hybrid approach that balances technological capabilities with human-centered leadership and organizational learning to enhance decision quality and resilience. In conclusion, this study proposes an integrative framework that provides both theoretical and practical contributions, enabling organizations to navigate uncertainty and improve decision-making effectiveness in unstable environments.
subject: Articles
  topic: section
subject: Adaptive Systems
  topic: keywords
subject: Complexity Theory
  topic: keywords
subject: Decision Making
  topic: keywords
subject: Digital Technology
  topic: keywords
subject: Organizational Resilience
  topic: keywords
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2026 Nada Cantika Putri Kadua (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 67
ending page: 76
doi: 10.62872/80a1qw75

Digital Leadership and Virtual Team Performance: A Study of Remote Work-Based Organizations
type: item
description: The rapid growth of remote work and digital collaboration has transformed organizational structures and leadership practices across industries. As organizations increasingly rely on virtual teams, digital leadership has emerged as a critical capability for managing distributed employees and ensuring team effectiveness. This study aims to analyze the influence of digital leadership on virtual team performance within remote work-based organizations. This research employs a quantitative approach using primary data collected through an online survey distributed to employees working in virtual teams across remote or hybrid work environments. The sampling technique applied is purposive sampling, targeting respondents who actively participate in virtual collaboration using digital platforms. The collected data were analyzed using descriptive statistics, validity and reliability tests, and multiple regression analysis to examine the relationship between digital leadership and virtual team performance. The results indicate that digital leadership has a positive and statistically significant effect on virtual team performance. Effective digital communication, trust-building, and the strategic use of digital collaboration tools contribute to improving team productivity, coordination, and engagement in remote work environments. These findings suggest that leadership capabilities adapted to digital environments play an essential role in supporting effective teamwork in geographically dispersed teams. In conclusion, digital leadership is a crucial determinant of virtual team performance in remote work-based organizations. Strengthening digital leadership competencies can enhance collaboration, productivity, and overall team effectiveness in digital workplaces.
subject: Articles
  topic: section
subject: Digital Leadership
  topic: keywords
subject: Remote Work
  topic: keywords
subject: Team Collaboration
  topic: keywords
subject: Virtual Team Performance
  topic: keywords
subject: Workplace Technology
  topic: keywords
creator: Djunaedi Djunaedi
rights: Copyright (c) 2026 Djunaedi Djunaedi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
starting page: 197
ending page: 208
doi: 10.62872/73w4cs14

Crisis Management Strategies in Facing Global Economic Uncertainty: A Study of MSMEs in Makassar
type: item
description: Global economic uncertainty presents a significant challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in navigating rapid market changes and currency fluctuations. This study aims to analyze the crisis management strategies employed by MSMEs in Makassar in response to global economic uncertainty. A qualitative approach with a case study method was used to explore the adaptation strategies implemented by MSMEs. The results show that MSMEs in Makassar employ various strategies such as product diversification, digital technology utilization, and collaboration with strategic partners. Product diversification enables MSMEs to reach broader markets and reduce dependence on a single product type. Digitalization, through the use of e-commerce platforms and social media, accelerates MSMEs' adaptation to economic uncertainty. Furthermore, partnerships with other businesses and the government play a crucial role in maintaining business continuity. Innovation in financial and operational management, such as more flexible cash flow management, also proves effective. This study shows that MSMEs' ability to adapt and innovate in crisis management strategies is essential to ensuring their sustainability amid global economic crises.
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: crisis management
  topic: keywords
subject: economic uncertainty
  topic: keywords
subject: adaptation strategies
  topic: keywords
subject: digitalization
  topic: keywords
creator: Hendrawati Hamid
rights: Copyright (c) 2025 Hendrawati Hamid, Murtir Jeddawi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
starting page: 254
ending page: 265
doi: 10.62872/msacj031

Implementation of Digital Human Resource Management (E-HRM) to Improve Organizational Efficiency in the Industry 4.0 Era
type: item
description: This study aims to explore the implementation of Digital Human Resource Management (E-HRM) in improving organizational efficiency in the Industry 4.0 era. E-HRM allows organizations to automate various HR processes such as recruitment, performance management, training, and administration, resulting in operational efficiency and cost reduction. This study uses a qualitative approach with a case study design, relying on in-depth interviews with four informants directly involved in the implementation of E-HRM in their organizations. The results show that E-HRM improves the speed and accuracy of HR processes, enables data-driven decision-making through HR analytics, and reduces operational costs. In addition, E-HRM also increases employee engagement and facilitates skills development. However, implementation challenges such as resistance to change and limited digital skills among employees remain obstacles that need to be overcome with continuous training and strong managerial support. This study provides insights into how E-HRM can improve organizational efficiency, as well as strategies that can be used to overcome challenges in its implementation.
subject: Articles
  topic: section
subject: E-HRM
  topic: keywords
subject: Organizational Efficiency
  topic: keywords
subject: Industry 4.0
  topic: keywords
subject: Data-Driven Decision Making
  topic: keywords
subject: Employee Development
  topic: keywords
creator: Hendrawati Hamid
rights: Copyright (c) 2025 Hendrawati Hamid, Hamzah Jalante (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-27
publication date: 2025-08-27
starting page: 228
ending page: 236
doi: 10.62872/t4gnpg43

Analysis of the Role of Innovation and Digitalization in Increasing Company Competitive Advantage in the Digital Economy Era
type: item
description: This research aims to analyze the role of innovation and digitalization in enhancing the competitive advantage of companies in the digital economy era. The findings reveal that innovation, in terms of products, processes, and business models, has a significant impact on a company's competitiveness. Digital technologies such as artificial intelligence, big data, and the Internet of Things (IoT) enable companies to create added value, enhance customer experience, and accelerate adaptation to market changes. Digitalization, with a high adoption rate, plays a larger role in optimizing internal operations and expanding market reach. The study also indicates that manufacturing and services sectors have different approaches to implementing digitalization, but both show significant improvements in competitiveness. The research concludes that companies that optimize innovation and digitalization have a stronger competitive position and can survive in the increasingly fierce global competition. However, challenges in digitalization implementation and digital capability development remain. Therefore, policies supporting digital skills development and funding access for innovation are crucial for accelerating digital transformation.
subject: Articles
  topic: section
subject: Innovation
  topic: keywords
subject: Digitalization
  topic: keywords
subject: Competitive Advantage
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Digital Economy
  topic: keywords
creator: Hendrawati Hamid
rights: Copyright (c) 2025 Hendrawati Hamid, Jamaruddin Jamaruddin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-27
publication date: 2025-08-27
starting page: 237
ending page: 246
doi: 10.62872/xj659k93

Talent Management and Transformational Leadership: An Analysis of Their Roles in Organizational Adaptation to Technological Disruption
type: item
description: Technological disruption driven by artificial intelligence, big data, and automation has reshaped organizational structures, competencies, and competitive dynamics, requiring organizations to strengthen their adaptive capacity. This study aims to analyze the role of talent management and transformational leadership in enhancing organizational adaptation to technological disruption. A quantitative explanatory design was employed using survey data collected from 215 employees in organizations undergoing digital transformation. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the relationships among talent management, transformational leadership, and organizational adaptation. The results indicate that talent management significantly influences organizational adaptation through digital competency development and reskilling initiatives. Transformational leadership also has a significant positive effect on adaptation by fostering innovation, commitment to change, and psychological readiness. Additionally, talent management significantly strengthens transformational leadership effectiveness. The model explains 62 percent of the variance in organizational adaptation, demonstrating substantial predictive power. The study concludes that the integration of strategic talent management and transformational leadership is essential for building agile, resilient, and digitally responsive organizations in the era of technological disruption.
subject: Articles
  topic: section
subject: Digital transformation
  topic: keywords
subject: Organizational adaptation
  topic: keywords
subject: Talent management
  topic: keywords
subject: Technological disruption
  topic: keywords
subject: Transformational leadership
  topic: keywords
creator: Muhdar Muhdar
rights: Copyright (c) 2026 Muhdar Muhdar (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
starting page: 187
ending page: 196
doi: 10.62872/bvb7ey32

Talent Management Strategies in Responding to Industry 5.0 Disruption: A Competency- and Agility-Based Human Resource Development Model
type: item
description: The transition to Industry 5.0 requires organizations to adopt human-centered and sustainable strategies in managing their workforce. Talent management is no longer an administrative function but a strategic mechanism for developing competencies and agility to sustain competitive advantage. This study aims to analyze how competency-based talent management integrated with agility as a dynamic capability forms an effective human resource development model in responding to Industry 5.0 disruption. This research employs a quantitative explanatory design using a cross-sectional survey of managers and HR professionals in digitally transforming organizations. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling to test direct and mediating relationships among competency-based talent management, agility, and sustainable competitive advantage. The findings reveal that competency-based talent management significantly influences agility, and agility significantly enhances sustainable competitive advantage. Moreover, agility partially mediates the relationship between competency-based talent management and sustainable performance, indicating that competencies must be activated through adaptive capabilities to generate long-term value. The study concludes that integrating competency development with agility-building mechanisms is essential for achieving sustainable competitiveness in the Industry 5.0 era.
subject: Articles
  topic: section
subject: Agility
  topic: keywords
subject: Competency-based HRD
  topic: keywords
subject: Industry 5.0
  topic: keywords
subject: Sustainable competitive advantage
  topic: keywords
subject: Talent management
  topic: keywords
creator: Firdiansyah Lukman
rights: Copyright (c) 2026 Firdiansyah Lukman (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
starting page: 176
ending page: 186
doi: 10.62872/vm9qa744

Analysis of Medan Community Perceptions Regarding Program Implementation and Service Quality of BPJSTK Medan City Branch
type: item
description: This study aims to analyze the perceptions of the people of Medan City regarding the implementation of programs and service quality of the Medan City Branch of the Social Security Administration Agency for Employment (BPJSTK). Although social security is a fundamental pillar for worker protection, the implementation of programs, including those organized by BPJSTK, still faces challenges such as suboptimal service quality and participant dissatisfaction. Specifically in Medan, obstacles include bureaucratic inefficiency, procedural complexity, and suboptimal use of information systems. This qualitative study uses in-depth interviews with the community and BPJSTK employees, as well as analyzing data using the Miles and Huberman model (data reduction, data presentation, and conclusion drawing/verification). The results of the study show that the services provided by the BPJSTK Medan Kota Branch are fairly well organized, but still have shortcomings. The complexity of the program is most felt in the claim requirements, changes in provisions, and technical terms that are difficult to understand (such as the online JMO application), which is exacerbated by the lack of official socialization that reaches all groups. Although the officers are considered quite knowledgeable and empathetic, the speed of service promises (disbursement time) and consistency of online responsiveness are not yet uniform. The public hopes that BPJSTK will improve the consistency of information, accelerate digital service responses, and ensure that staff provide uniform and accurate explanations. This study provides a holistic contribution by integrating program analysis, service quality (using the ServQual dimensions), participant literacy, and digital service experience.
subject: Articles
  topic: section
subject: BPJSTK
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Public Perception
  topic: keywords
subject: Social Security
  topic: keywords
subject: Medan City
  topic: keywords
creator: Mega Nova Eliza Manullang
creator: Jihan kamila
creator: Alnafis Hasibuan
creator: Elias Dion Pasaribu
rights: Copyright (c) 2026 Mega Nova Eliza Manullang, Jihan kamila, Alnafis Hasibuan, Elias Dion Pasaribu (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 137
ending page: 142
doi: 10.62872/fj1er293

The Relationship Between Company Compliance Levels with Occupational Health and Safety (K3) Claims in the Manufacturing Sector: A Literature Review
type: item
description: This study aims to examine the relationship between corporate compliance with Occupational Safety and Health (OSH) standards and the high number of Work Accident Insurance (JKK) claims in the manufacturing sector. The background of the study is based on the high number of occupational accident cases in Indonesia, which reached 462,241 cases in December 2024, with the highest concentrations in industrial regions such as East Java and West Java. This research employs normative legal research and literature review methods using statutory, conceptual, and case approaches. The data were obtained from primary and secondary legal materials as well as occupational accident statistics as supporting data. The findings show that low levels of compliance with OSH standards have a significant correlation with the increase in JKK claims. The effectiveness of OSH implementation is influenced by management commitment, quality of OSH management systems, safety culture, worker competence, and the effectiveness of supervision and law enforcement. This study concludes that strengthening substantive compliance with OSH standards is a key factor in reducing the number of JKK claims in the manufacturing sector in Indonesia.
subject: Articles
  topic: section
subject: OSH Compliance
  topic: keywords
subject: Work Accident Insurance
  topic: keywords
subject: Manufacturing Sector
  topic: keywords
subject: JKK Claims
  topic: keywords
subject: Occupational Safety
  topic: keywords
creator: Putri Stevhnie
creator: Adinda Putri Anggraini
creator: Annisya Rotua Br Siagian
creator: Nova Olivia
rights: Copyright (c) 2026 Putri Stevhnie, Adinda Putri Anggraini, Annisya Rotua Br Siagian, Nova Olivia (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 144
ending page: 153
doi: 10.62872/fjnxm491