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Andiko Tongga; Ellya Niken Prastiwi; MF. Arrozi Adhikara

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Fitri Yanti; Charis Christian; Sumarmo Sumarmo

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze efforts to improve the disciplinary performance of the State Civil Apparatus (ASN) in the Sorong City Regional Secretariat through the approach of apparatus compliance, internal supervision, enforcement of disciplinary sanctions, and organizational work culture. The research uses a mixed methods method, namely a quantitative approach through the dissemination of a Likert scale questionnaire analyzed using descriptive statistics and correlation, as well as a qualitative approach through in-depth interviews with the Regional Secretary, Head of the Inspectorate, Head of BKPSDM, Head of Organization and Administration, and Head of the People's Welfare Section. The study's results show that organizational work culture and internal supervision are positively related to apparatus compliance. At the same time, the enforcement of disciplinary sanctions plays a supporting role in maintaining the consistency of ASN discipline. Qualitative findings reinforce that leadership examples, employee development, and technology-based monitoring systems are important factors in improving apparatus discipline. The study's implications indicate that improving ASN discipline requires an integrated approach that strengthens the supervision system, fosters employee development, and develops an organizational work culture oriented towards public services. The study's limitation is in the narrow scope of respondents in the Sorong City Regional Secretariat; therefore, further research is recommended to include more regional apparatus and employ more comprehensive statistical analysis to yield deeper results.

Anace Fransiska Jitmau; Rini Werdiningsih; Permadi Mulajaya

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer  theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.

Shela Sasmitha; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Nally Indirawati; Said Said; Maulida Kiatuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

I Gusti Made Juniarta; Cing Cing Wahyuni; Pungky Dios Purnomo; Dyah Palupiningtyas

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

Dinah Arifah; Isyana Emita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

Yuniati Sangga; Nofriyanti Lindayan; Jelsika Yohanis Sonda; Syukur Bantuk

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this research is to examine how guidance and counseling instructors may help children in junior high get over their anxiety about speaking out in class. Students' lack of confidence and engagement in class might be exacerbated by the widespread problem of their fear of asking questions. In order to delve further into the issue, this study used a descriptive technique based on qualitative research. Students and instructors of guidance and counseling participated in interviews and observations to compile the data. The results highlight the important role that counseling and guidance instructors play in assisting students in coping with anxiety. Counseling sessions with individuals, group guidance exercises, and making an attempt to establish a welcoming classroom setting all contribute to this goal. Teachers also use excellent communication tactics and motivating initiatives to help pupils feel more comfortable expressing themselves. A more favorable classroom environment may also be achieved via collaboration between topic teachers and counseling instructors. Ultimately, the research demonstrates that students' anxiety of asking questions may be successfully reduced via the use of suitable counseling and guiding interventions. Consequently, students' self-esteem, classroom engagement, and academic performance are all much improved when guidance and counseling instructors are present.

Hasan Rifa’i; Muhamad Nurhamdi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

Nugraheni, Galih Setya; Ayu Anggraeni, Naufa Dw; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt to digital transformation and e-commerce in order to enhance marketing performance; however, their implementation is often constrained by limited technological utilization and low levels of consumer trust. This study aims to analyze the role of consumer trust as a mediating variable in the relationship between digital transformation, e-commerce adoption, and the marketing performance of MSMEs. A quantitative approach was employed using a survey of MSME actors in Semarang City to collect data on technology usage, consumer trust levels, and marketing performance outcomes. The results indicate that digital transformation and e-commerce adoption have a positive effect on marketing performance, while consumer trust significantly strengthens this relationship as an intervening variable. The study concludes that the success of MSME digitalization is highly dependent on the ability to build consumer trust; therefore, digital marketing strategies should prioritize enhancing credibility and improving customer experience.

Riyan Priyosusilo; Pramono, Tri Adji

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the effect of competency synergy and training on performance with job satisfaction both at the Department of Women's Empowerment and Child Protection and Population Control and Family Planning of Pekalongan Regency directly and indirectly. The population used is the Department of Women's Empowerment and Child Protection and Population Control and Family Planning of Pekalongan Regency 160 people, with a sampling technique using the Slovin formula totaling 114 respondents. The data collection method was carried out by means of a questionnaire, the analysis technique used was PLS (Partial Least Square). The results of the study showed that competency synergy had a positive and significant effect on performance optimization and training had a positive and significant effect on performance optimization. Competency synergy had a positive and significant effect on job satisfaction, training had a positive and significant effect on job satisfaction, job satisfaction had a positive and significant effect on performance optimization. And job satisfaction can intervene the effect of competency synergy on performance optimization and job satisfaction can intervene the effect of technology utilization on performance optimization

M. Faiz Afif

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Digital transformation requires organizations to adapt by leveraging technology and reshaping their ways of working . In this context , digital leadership plays a crucial role in enhancing business performance . This study aims to examine the role of digital leadership on business performance through digital culture and process innovation in the era of digital transformation . This research employs a quantitative approach using a survey method involving respondents from organizations that are undergoing or have implemented digital transformation initiatives . Data were analyzed using path analysis or Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables . The results indicate that digital leadership has been positive and significant effect on business performance . Furthermore , digital culture and process innovation is proven to act as mediator variables that strengthen the influence of digital leadership on business performance . These findings highlights that leaders who are able to foster digital adoption , encourage collaboration , and continuously innovate business processes can create sustainable competitive advantages for organizations . This study contributes theoretically to the development of digital leadership literature and provides practical implications for organizational leaders in designing effective digital transformation strategies aimed at improving business performance .

Eko Ari Wibowo; Widyastuti Widyastuti; Muhammad Nur Wahyu Hidayah; Wildan Afdalul Fadhi; Hamdi, Lazuardi Fatahilah

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

People with visual impairment face barriers in cash transactions, particularly in identifying banknote denominations and verifying authenticity, which can reduce independence and increase vulnerability to fraud. This issue is also closely linked to the financial inclusion agenda, as access to reliable information on the value and authenticity of cash is a prerequisite for safe transactions among vulnerable groups. This community service program aimed to improve users’ competence through individualized, home-visit–based education and mentoring on an optical–UV sensor–based banknote denomination and authenticity detector with audio feedback. The program was implemented in collaboration with the Kebumen branches of PERTUNI and ITMI from October to December 2025. The intervention stages included an initial needs assessment, structured training using a concise module, hands-on practice through transaction scenarios, and follow-up mentoring. Evaluation employed a pre–post knowledge test, a practical performance checklist, and a usability questionnaire. Results indicated that the mean knowledge score increased from 55.1 to 80.7, and the success rate of denomination identification improved from 60.7% to 90.0%. This approach is relevant as an individualized mentoring model for blind communities when group-based training is difficult to implement.

Nadhif Faishal, Agus; Rosabilla, Moudy

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of digital transformation and organizational innovation on sustainability performance, with leadership support and digital literacy as supporting variables and the role of moderating effects in strengthening the relationship between variables. The research method used a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS- SEM) analysis. Data were collected through a questionnaire measured using reflective indicators for each construct. The results of the measurement model test indicate that all indicators have outer loading values above 0.70, thus being valid in measuring the latent construct. Structurally, digital transformation has a positive effect on sustainability performance with a path coefficient of 0.124,  while organizational innovation shows a relatively weak effect  with a coefficient of 0.006. Leadership support and digital literacy have a fairly strong positive effect on sustainability performance with a coefficient value of 0.586. In addition, the first moderation effect provides a strengthening of the relationship to sustainability performance with a coefficient of 0.154, while the second moderation effect shows a very small effect with a value of 0.032. The R² value of 0.670 indicates that the model is able to explain 67% of the variation in sustainability performance, while the remainder is influenced by other factors outside the research model. These findings confirm that the success of organizational sustainability performance does not only depend on digital transformation and organizational innovation, but is also greatly influenced by leadership support, digital literacy, and moderating mechanisms that strengthen the implementation of digital strategies. This research is expected to provide theoretical and practical contributions to organizations in designing digital- based sustainability strategies.

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of e-marketing and customer engagement on marketing performance. Analyze the influence of e-marketing and customer engagement, customer trust on marketing performance. The sample size was 78 respondents using SEM PLS for data processing. The findings of this study are that there is a significant positive influence between e-marketing on marketing performance; there is a significant positive influence between customer engagement on marketing performance; there is a significant positive influence between e-marketing on customer trust; there is a significant positive influence between customer engagement on customer trust; there is a significant positive influence between customer trust; on marketing performance

Puspita, Arum; Hui Nee, Au Yong

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study investigates the effects of transformational leadership and work-life balance on job satisfaction, with employee engagement as a mediating variable, within the context of modern organizational work environments. Increasing job demands and performance pressures have raised concerns regarding employee psychological well-being, yet previous empirical findings on how leadership and work-life balance influence job satisfaction remain inconsistent. Therefore, this research aims to examine whether employee engagement serves as a psychological mechanism that explains the relationship between transformational leadership, work-life balance, and job satisfaction. A quantitative research approach was employed, with data collected through structured questionnaires using a Likert scale. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among variables. The results indicate that transformational leadership has a significant positive effect on employee engagement, which subsequently has a strong positive influence on job satisfaction. However, work-life balance does not demonstrate a significant direct or indirect effect on job satisfaction in this research context. Furthermore, employee engagement is proven to fully mediate the relationship between transformational leadership and job satisfaction. In conclusion, this study highlights employee engagement as a key psychological pathway through which transformational leadership enhances job satisfaction and provides practical implications for organizations to prioritize leadership development aimed at strengthening employee engagement.

Efrilia, Marisa; Viviorini; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Leadership and Digital Culture on Organizational Performance thru the mediation of Technowork Engagement at the Immigration Office Class I Special TPI Semarang. Digital transformation in public organizations requires a comprehensive understanding of leadership mechanisms, culture, and technology engagement in improving service performance. The research method uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data was collected through a survey of 65 Immigration Office employees using a structured questionnaire. The research instrument has met the standards of validity and reliability. The analysis results show that Digital Leadership significantly influences Organizational Performance and Technowork Engagement. Digital Culture significantly influences Technowork Engagement but does not directly affect Organizational Performance. Technowork Engagement was proven to have a significant impact on Organizational Performance. The findings indicate that digital leadership is a crucial factor in the digital transformation of public organizations, while digital culture requires mediation through technological engagement to impact performance. The practical implications emphasize the importance of developing digital leadership capacity and strategies to enhance technowork engagement in optimizing the performance of immigration services.

Aji, Anom Sanyoto; Umaina, Faradian

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of career development and work environment on employee performance through work awards as an intervening variable in the regional secretariat of Pekalongan Regency This research was conducted by a survey method of employees with job satisfaction as an intervening variable in the regional secretariat of Pekalongan Regency The sampling technique used in this study was a census of 56 respondents. Data collection through the dissemination of questionnaires, data analysis in this study uses SmartPLS The analysis used is Outer Model Test, Validity Test, Feasibility Test, Structural Model Test, Hypothesis Test. The results of the study showed that Career Development and work awards have a positive and significant effect on Job Satisfaction, Career Development and Work awards have a positive and significant effect on Employee Performance, Career Development variables and Work awards have a positive and significant effect on Employee Performance through Job Satisfaction.

Putra, Ryan Ardana; Medissiana, Hega Anindita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of employee engagement and intrinsic motivation on employee performance, and examine employee engagement and intrinsic motivation on organizational learning, as well as examine employee engagement and intrinsic motivation on employee performance through organizational learning. The population used in this study was 84 employees of the Department of Industry, Trade, Cooperatives, and Micro, Small, and Medium Enterprises (MSMEs) of Pekalongan Regency.The data analysis techniques used in this study were descriptive and inferential analysis. Seven hypotheses were tested using Structural Equation Modeling Partial Least Squares (PLS).The results of the study showthere is a positive and significant influenceemployee engagementon employee performance, intrinsic motivation has a positive and significant effect on employee performance, employee engagementpositive and significant influenceon organizational learning, intrinsic motivation has a positive and significant effect on organizational learning, employee engagement has a positive and significant effect on employee performance through organizational learning, intrinsic motivation has a positive and significant effect on employee performance through organizational learning.