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The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.

Abstract. This case study explores the influence of transformational leadership style in facilitating innovation and synergy in an institution. Through the analysis of conceptual relationship diagrams among various operational elements within the organization, this study demonstrates how transformational leadership impacts decision-making processes, innovation, and competency enhancement. In this context, leadership acts not only as a decision maker but also as a motivator inspiring active participation and commitment from team members. The emphasis on consultation and coordination in decision-making illustrates the implementation of democratic practices supporting a collaborative and inclusive work environment. Furthermore, the study identifies innovation as a central pillar driving the institution to adapt to changes and meet the dynamic market needs. Initiatives such as the implementation of modern technology and new approaches in human resource management are illustrated as key components in the organization’s innovative strategy. The findings of this case study underscore that transformational leadership is effective in triggering organizational growth and sustainability by integrating innovation and collaboration. The implications of these findings provide important insights for other institutional leaders in designing leadership strategies that not only direct the organization to achieve its targets but also ensure ongoing adaptation and growth in a continually changing environment. This study offers valuable contributions to the literature on organizational leadership, particularly in the context of institutions operating in the era of globalization and digital transformation.

The aim of this research is to find out what factors cause turnover and also to find out the impacts of high turnover. The research approach uses descriptive research with a sample size of 138, data analysis techniques use quantitative and qualitative analysis techniques. The research results show that the factors that influence employee turnover are job satisfaction, job demands and opportunities, work environment, commitment and leadership. High turnover will have impacts including the loss of several highly experienced and skilled employees, causing a decrease in employee productivity and a decrease in the quality of services provided and ultimately will have an impact on decreasing organizational performance and hampering the achievement of organizational goals.

Career management is a crucial process for both individuals and organizations. For individuals, it facilitates the achievement of career goals and enhances job satisfaction. For organizations, it aids in attracting, developing, and retaining qualified employees. This study delves into the factors influencing career management, encompassing individual factors (abilities, skills, interests, values, and personality), organizational factors (organizational culture, structure, career opportunities, and career policies), and environmental factors (economic, socio-political, and technological conditions). The findings demonstrate that effective career management can enhance employee career effectiveness, job satisfaction, and organizational performance. The study also provides recommendations for improving career management, including regular career assessments, career development program development, information and training, a supportive organizational culture, and encouraging employees to proactively manage their careers. Further research is warranted to develop more effective and contextual career management models and investigate the impact of career management on other factors such as organizational commitment, employee turnover, and gender equality in the workplace.    

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

Proper staffing in educational institutions is a key factor in improving organizational productivity and efficiency. Employees' knowledge, skills and attitudes are key considerations in the staffing process. This article discusses the application of staffing to improve the performance of educational institutions, focusing on employee recruitment, training and development. The purpose of this study is to explore the importance of an effective recruitment approach, careful selection of human resources and targeted training in improving the quality of human resources. The results showed that proper staffing has a positive impact on organizational productivity and performance. In conclusion, good staffing requires careful planning, clear identification of needs, and ongoing support to ensure the long-term success of educational institutions.

The implementation of Minister of State Apparatus Empowerment and Bureaucratic Reform Regulation Number 1 of 2020 regarding Guidelines for Job Analysis and Workload Analysis has been carried out. In Indonesia, workload analysis is important for determining the number of employees needed by the Surabaya Education Office so that the organizational structure can be efficient in carrying out its tasks. This study aims to evaluate the implementation of the Workload Analysis Application (ABK) on employee performance at the Surabaya Education Office. The research method used is descriptive qualitative using documentation, observation, and interviews. The ABK application is used to determine the needs of employees at the Surabaya Education Office. Data were collected through documentation, observation, and interviews. The results show that the procedure for using the Workload Analysis Application is in accordance with the guidelines set forth in the Ministerial Regulation. Human resources and infrastructure are quite good because socialization has been conducted to employees. Although the implementation is going well, there are still obstacles related to understanding the ABK filling format by some human resources and the need for additional computer facilities and improvements to an unstable network.

This research aims to investigate theoretical and practical approaches in optimizing the potential of human resources and employees. The research method used is a literature review with a qualitative approach to explore the conceptual framework supporting effective HR management practices. The literature review includes an in-depth review of relevant academic literature, covering key concepts in HR management such as motivation, leadership, career development, and performance measurement. Critical analysis of various theories and models helps in understanding the complexity and dynamics of HR management. The findings of this literature review indicate that theoretical approaches provide a solid conceptual foundation for understanding the basic principles in HR management, while practical approaches enable the implementation of strategies appropriate to the organizational context. The integration of theory and practice is key to developing effective and sustainable HR management strategies. The findings of this literature review provide valuable insights for practitioners in designing and implementing successful HR management practices. By understanding the theoretical framework and applying it contextually, organizations can optimize the potential of their human resources and employees, thereby enhancing organizational performance and competitiveness in the dynamic global market.

Entering the era of regional autonomy, delegating the regent's authority to the Camat as an administrative extension at the sub-district level is very important. The delegation of authority can assist the duties and responsibilities in implementing government. In addition, the delegation of authority is also a benchmark for improving employee performance, especially at the sub-district level. The objectives of this study are: 1) how much influence does the implementation of the policy of delegation of authority of the Regent of Lebak to the Sub-District Head have on employee performance? 2) How much influence does policy implementation have through basic measures and policy objectives and sources, inter-organizational communication, implementation activities, implementing agency characteristics, economic, social, and political conditions, and implementing tendencies? 3) inhibiting indicators in implementing the policy of delegating part of the regent's authority to the Sub-District Head and the efforts made in overcoming these obstacles. The findings of this study are based on the reliability results, which show that the standardized item alpha of the Policy Implementation variable and the Employee Performance variable are in the reliability index standard. The data is declared reliable and can be considered representative, or at least close to the measured variable. Then, the results of the Regression equation show that there is a significant influence of 27.2%, meaning that the Policy Implementation variable on the performance of Bayah District employees, Lebak Regency, Banten Province have a strong enough so that other factors that are not measured have a reasonably weak influence. Then, based on the Coefficient of determination, it shows that the implementation of the policy of delegation of some authority affects the performance of employees in Bayah District and has a strong influence.

This qualitative study aims to investigate cross-cultural management practices within global organizations. The research seeks to understand the dynamics of cultural diversity in management and its impact on organizational effectiveness. Employing a qualitative research model, data was collected through semi-structured interviews with managers and employees from diverse cultural backgrounds within multinational corporations. Sampling techniques involved purposive sampling to ensure representation across cultures. Data analysis utilized thematic analysis, identifying patterns and themes within the interviews. The study found that effective cross-cultural management involves embracing diversity, fostering intercultural communication, and implementing flexible strategies tailored to specific cultural contexts. These findings underscore the importance of cultural sensitivity and adaptability in enhancing organizational performance and fostering a harmonious work environment in global settings.

This study aims to identify the influence of organizational culture, transformational leadership, and work motivation on the performance improvement of civil servants at the Main Secretariat of the National Civil Service Agency. Data analysis was conducted using Linear Structural Relationship (Lisrel) version 8.80 with Structural Equation Modeling (SEM) method. The choice of using SEM in this research lies in its ability to analyze the pattern of relationships between latent constructs and their indicators, latent constructs with each other, and measurement errors directly. The results of the analysis indicate that organizational culture, transformational leadership, and work motivation significantly contribute to the improvement of civil servants' performance. Managerial implications and recommendations for further research are also discussed.                                                                                                                                                      

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.

This study investigates the impact of emotional intelligence (EI) on leadership effectiveness across diverse industries. Utilizing a mixed-methods approach, data was collected through surveys and interviews from leaders in various sectors. Quantitative analysis revealed a significant positive correlation between leaders' EI levels and their effectiveness in guiding teams and achieving organizational goals. Qualitative insights further elucidated how EI competencies such as self-awareness, social awareness, self-regulation, and relationship management influence leadership behaviors and outcomes. Findings suggest that leaders with higher EI tend to exhibit better interpersonal skills, conflict resolution abilities, and adaptability, resulting in enhanced team performance and organizational success. The study underscores the importance of EI development programs for leaders across industries to improve leadership effectiveness and foster a positive work environment conducive to growth and innovation.

This study discusses the relationship between leadership style and the quality of teamwork in companies. This study uses literature review analysis to examine the concept of leadership style which includes authoritarian, democratic, and independent styles, as well as the concept of quality teamwork (TWQ). The results of this study show that the right leadership style and good relationship between leaders and employees can affect the quality of teamwork significantly. Effective communication and collaboration between team members are the most important factors in improving the quality of teamwork. Therefore, Companies are encouraged to pay attention to the leadership style of a leader and improve and teamwork to achieve goals and improve overall employee performance.

The purpose of this research is to find out the influence of leadership style, organizational commitment, and job satisfaction on the performance of KPPBC TMP C Pangkalan Bun employees. The population in this study were 60 employees of KPPBC TMP C Pangkalan Bun. This sample was determined using a saturated sampling technique. The number of samples used in this research was 60 employees. This research data analysis tool uses multiple linear regression. The research results show that leadership style has no effect on employee performance. Organizational commitment has a positive effect on employee performance. Job satisfaction has a positive effect on employee performance.  

The gap between awareness of integrity in business and lowering standards of behavior is growing. The implication is that the attribute of integrity is only given to individuals with morality that conforms to societal standards. However, assigning the attribute of integrity does not always require moral approval. This research aims to analyze the influence of a culture of behavioral integrity on the work environment. The results of this research can be used as a reference and reference regarding behavior integrity in the work environment. This research uses library research methods. The results of the discussion concluded that a culture of behavioral integrity had a positive and significant effect on performance at several institutions. A behavioral culture of integrity also has a significant influence on company performance. Integrity in the workplace has benefits such as maintaining integrity, reducing stress, increasing job satisfaction, and building a positive organizational culture for employee development.

The aim of this research is to determine the influence of Independence, Organizational Commitment and Transformational Leadership Style on Auditor Performance. This article reviews the factors that influence Auditor Performance, namely Independence, Organizational Commitment and Transformational Leadership Style, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Independence influences auditor performance; 2) Organizational Commitment influences Auditor Performance; and 3) Transformational Leadership Style influences Auditor Performance.

Organizational Development is a long-term and comprehensive strategy to bring an organization to its highest functional level. Organizational Development focuses on changing employee attitudes, values and beliefs so that they are able to identify and implement technical changes for the betterment of the organization. This research uses qualitative research with the research results that Organizational Development is based on two important assumptions: Humans have a desire to develop and want to contribute to the organization. Organizational Development aims to remove obstacles within the organization that hinder employee development and contribution. Everyone can be accepted and recognized for their role in the group. Organizational Development fosters openness and interaction between group members to increase job satisfaction and group performance. It was concluded that the relationships between groups in an organization determine the effectiveness of each group. Organizational Development encourages interaction between group members to improve coordination and cooperation. Organizational Development is the key to delivering an organization to reach peak performance amidst dynamic change.

This article examines the dynamics, challenges, and opportunities in implementing the merit system policy within the context of Indonesia’s bureaucratic reform, employing a narrative literature review approach using a triangulation of scholarly sources. Thematic analysis identifies five critical themes that hinder the implementation of the merit system: structural tensions between political patronage and meritocracy that create a hybrid spoils–merit system; significant institutional capacity gaps between central and local governments; digital transformation through platforms such as CAT, SmartASN, and SIPINTER as catalysts for transparency and objectivity; organizational cultural resistance rooted in patrimonial and seniority values; and the weakening of independent oversight exacerbated by the dissolution of KASN’s mandate. Although a progressive regulatory framework has been established through Law No. 5 of 2014, the implementation of the merit system remains constrained by persistent clientelism, limited institutional capacity, and cultural resistance. This study contributes to the theoretical discourse on Weberian bureaucracy, New Public Management, and good governance by confirming that the implementation of the merit system in developing countries constitutes a political–cultural transformation that requires fundamental changes in political incentive structures, institutional capacity, and organisational values. Managerial implications include strengthening independent oversight, making substantial investments in institutional capacity, accelerating inclusive digital transformation, and implementing systematic change management programs to expedite the transition toward a performance-based bureaucracy that is professional and integrity-driven in support of Indonesia’s Golden Vision 2045

Hospital Information Systems (HIS), or Sistem Informasi Rumah Sakit (SIRS), play a critical role in enhancing administrative efficiency, decision support, and healthcare service quality. However, their implementation and effectiveness vary significantly across healthcare settings, particularly in low- and middle-income countries (LMICs). This study aims to systematically evaluate the existing literature on HIS effectiveness, implementation barriers, and administrative impact. Using a PRISMA-based Systematic Literature Review (SLR) approach, we examined 14 high-quality studies from multiple scholarly databases including PubMed, Scopus, ScienceDirect, and Garuda. The review applied a hybrid thematic synthesis grounded in HOT-FIT and DeLone & McLean models, combined with a normalized quality scoring system. The findings reveal that HIS implementations positively influence administrative workflow, billing accuracy, and patient throughput, though outcomes are context-dependent. Key challenges include lack of interoperability, resistance to change, and insufficient training. Notably, regulatory mandates and national digital health policies were found to significantly enhance HIS adoption and sustainability. This review contributes a multidimensional synthesis of HIS performance, highlighting the importance of human, organizational, and policy alignment. It offers an evidence-backed framework for HIS evaluation that bridges theory and practice. We conclude that integrated, context-sensitive HIS models are essential for advancing hospital management and public health systems, and recommend further empirical studies on long-term impact and cross-sector integration.