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Apri Widyastik; Amirul Mustofa; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The digital transformation of public service delivery has become a central agenda in contemporary public administration, positioning local governments as critical actors in translating national digital strategies into tangible, citizen-facing outcomes. Despite rapid diffusion of digital platforms and e-government initiatives, substantial variation persists in the performance, inclusiveness, and sustainability of digital public services across local contexts. This variation points to persistent challenges related to administrative capacity constraints within local governments and uneven levels of citizen readiness to access and use digital services. Addressing these challenges, this article presents a comprehensive literature review that aims to (1) map the conceptual evolution of digital public service delivery in local governments, (2) synthesize empirical findings on the roles of administrative capacity and citizen readiness, and (3) identify key theoretical and empirical gaps in the existing scholarship. Methodologically, the study adopts a systematic literature review approach, drawing on peer-reviewed journal articles published in the last five years and indexed in major academic databases, including Scopus, Web of Science, DOAJ, and Google Scholar. The selected literature is analyzed using thematic synthesis, guided by an integrated theoretical framework combining Digital Government Theory and Digital Era Governance as overarching transformation lenses, Administrative Capacity and Capacity Building Theory and Competency-Based Human Resource Management to explain organizational and human resource determinants, Digital Divide Theory and the Technology Acceptance Model to capture citizen-side readiness and adoption dynamics, and Policy Implementation Theory to account for institutional and regulatory mediation. The synthesis reveals several dominant patterns: digital service performance is strongly conditioned by leadership, coordination, information capacity, and workforce competencies; citizen uptake is shaped not only by access and skills but also by perceived usefulness, ease of use, and trust; and policy design and implementation processes mediate the interaction between supply-side capacity and demand-side readiness. Importantly, the review shows that these factors are mutually constitutive rather than independent, challenging linear and technology-centric models of digital transformation. The article concludes by advancing an integrative conceptual understanding of local digital public service delivery and by outlining theoretical implications for digital public administration research as well as practical policy recommendations for designing inclusive, capacity-sensitive, and sustainable digital public services at the local level.

Abdi Susanto; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The implementation of Electronic-Based Government Systems (Sistem Pemerintahan Berbasis Elektronik/SPBE) represents a strategic instrument of public administration reform aimed at improving service quality, efficiency, and governance through digital transformation. However, empirical evidence across countries indicates that the effectiveness of digital government initiatives is frequently constrained by persistent competency gaps among public sector personnel. This study conducts a thematic literature review to systematically identify, classify, and synthesize scholarly findings on competency gaps affecting SPBE and digital government implementation within the field of public administration. Drawing on peer-reviewed international literature published over the last decade and indexed in Scopus, Web of Science, and DOAJ, the review applies a narrative–synthetic approach supported by thematic analysis. The findings reveal four dominant dimensions of competency gaps: technical–digital competencies, managerial and digital leadership competencies, cross-sectoral collaborative competencies, and adaptive learning competencies. These gaps are shaped by interacting individual, organizational, and systemic factors, including misaligned human resource management practices, fragmented bureaucratic structures, and limited capacity-building mechanisms. Using Competency-Based Human Resource Management (CBHRM) as the primary analytical lens, and reinforced by Digital Government Theory, Digital Era Governance, and Capacity Building Theory, this study demonstrates that competency gaps are structural rather than merely individual deficiencies. The article contributes theoretically by integrating human resource and digital governance perspectives into a unified analytical framework, and practically by offering policy-relevant insights for strengthening public sector capacity and enhancing the sustainability of SPBE implementation.

Febrianti Rara Topadang; Nurman Nurman; Burhanuddin Burhanuddin; Agung Widhi Kurniawan; Rezky Amalia Hamka

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine the effect of internal communication and organizational climate on employee job satisfaction at the Center for Learning and Government Management Policy Strategy, National Institute of Public Administration (Pusjar SKMP LAN) Makassar. The research employed a quantitative approach with an explanatory design. The population consisted of all 73 employees of Pusjar SKMP LAN Makassar, and a saturated sampling technique was applied. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression after meeting validity, reliability, and classical assumption requirements. The results indicate that internal communication and organizational climate simultaneously have a positive and significant effect on employee job satisfaction. Partially, internal communication shows a more dominant influence compared to organizational climate. These findings suggest that information clarity, effective communication channels, timely information delivery, and open feedback mechanisms play a crucial role in enhancing job satisfaction. Furthermore, a supportive organizational climate characterized by leadership support and harmonious working relationships strengthens employee comfort and engagement. This study contributes theoretically to the development of human resource management literature in the public sector and provides practical implications for improving internal communication management and organizational climate within government institutions.

Andi Muhammad Rifqi Fathullah; Muhammad Irvan Nur Iva; Rahayu; Herman H. Dody

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the development of marine tourism in Makassar City. The city of Makassar has rich maritime potential with a combination of coastal areas and small islands that have underwater ecosystems and beautiful beach scenery, supporting the formation of marine tourism. Although there is regulatory support from various relevant national regulations and regional policies to support the development of marine tourism, the facilitation of this development still faces several challenges, including sectoral ego, poor coordination between institutions, and inadequate participation from the local community. This research was examined through the adaptive capacity theory by Emerson and Gerlak (2014), which includes structural arrangements, leadership, knowledge and learning, and resources, while the research method used was a qualitative method examined using descriptive analysis. The results of this study indicate that increasing adaptive capacity through joint efforts, participatory leadership, collective learning, and effective resource management is crucial in promoting sustainable marine tourism. In this regard, the implementation of marine tourism in Makassar City needs to be formulated as a tourism management system that adapts to social, economic, and ecological changes in order to achieve sustainable regional development through marine tourism.

Ananda Diane Masayu; Eva Hany Fanida; Meirinawati Meirinawati; Neny Ayu Nourmanita

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

Kartika Dian Rahmawati; Dafid Irawan; Riman Riman

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research looks into how site managers in construction projects in Malang City manage and improve their use of human resources. The research is driven by the significance of effective human resource management in ensuring project success and the lack of studies focusing on the operational strategies of site managers within a local context. This study uses a quantitative method that is both descriptive and analytical. It involves giving out a survey to 40 people, including site managers, contractors, and foremen. The independent variables include leadership and supervisory style, human resource planning and workforce allocation, training and competency development, team communication and coordination, performance monitoring and evaluation, as well as motivation and welfare. The dependent variable is the degree to which human resource management is optimized. The results of validity and reliability tests indicate that all research instruments are valid and reliable. Multiple linear regression analysis shows that leadership and supervisory style, along with human resource planning and workforce allocation, have a significant partial effect on improving HRM practices. Other variables have a positive but statistically insignificant partial effect on the estate. Overall, the management of human resources in construction projects in Malang City is considered to be fairly good. This study confirms that leadership and workforce planning are the main strategic factors for site managers in improving the effectiveness of human resource management in construction projects.

Tria Restiani; Sri Astuti; Arif Makhsun

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

Fajar Istiqomah; Sri Wahyuni; Anita Rosalia Putri; Galuh Wahyu Lestari; Unna Ria Safitri

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This outreach program aims to improve students' understanding of organizational management as part of an effort to develop a young generation with organizational insight at SMA Negeri 1 Ampel. The implementation of this outreach program is motivated by the importance of providing students with management concepts, organizational structures, and self-management skills so they can participate actively and effectively in various school organizational activities. The outreach program is delivered through material presentations and the use of interactive media in the form of Kahoot games designed to facilitate students' understanding of management concepts in a more engaging, enjoyable, and easily applicable way. Evaluation is conducted using a questionnaire covering five aspects: understanding of management concepts, awareness of the importance of management in life, effectiveness of interactive media, motivation to become leaders, and the ability to organize and plan for the future. The evaluation results show that this outreach program is able to broaden students' horizons, increase leadership motivation, and help them focus more on designing future goals. Thus, this outreach program is considered effective in supporting the development of a young generation with organizational insight in a sustainable manner.

Jafar Syahbuddin Ritonga

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

Improving the quality of Islamic boarding school education is essential to meet the demands of modern times and global competition. These institutions are expected not only to produce academically capable students but also those with strong character, noble morals, and spirituality. A key factor influencing the quality of Islamic boarding school education is the organizational commitment of human resources, particularly educators and educational staff. This study examines the role of human resource commitment in enhancing the quality of Islamic boarding school education, using a library research method by reviewing books, journals, and previous studies on organizational commitment and education quality. The findings highlight that organizational commitment, expressed through affective, normative, and sustained commitment, significantly impacts education quality. These dimensions encourage educators and staff to work professionally and responsibly, focusing on quality in both learning and management. Additionally, pesantren leadership and an organizational culture rooted in Islamic values further strengthen this commitment, leading to a positive and sustainable impact on education quality. The study concludes that fostering strong organizational commitment is crucial for improving pesantren education, urging managers to prioritize human resource development through effective management, visionary leadership, and a conducive organizational culture.

Azmil Indillah Suwandi; Imariana Nur Mutiara; Qoonita Nurhasanah; Afrian Bintang Putra; Mada Aditia Wardhana

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the integration of Human Resource (HR) Analytics as a strategic approach to enhancing employee experience in organizational settings. The growing complexity of the business environment and the increasing demand for data-driven decision-making have encouraged organizations to utilize HR Analytics in managing human resources more effectively. This research employs an integrative literature review method to synthesize findings from previous empirical and conceptual studies published between 2014 and 2024. The review process was conducted systematically through article identification, selection, thematic analysis, and synthesis of findings. The results indicate that HR Analytics contributes positively to employee experience by improving employee engagement, performance management, and retention strategies. Furthermore, organizational culture, leadership commitment, and technological readiness are identified as key moderating factors influencing the successful implementation of HR Analytics. This study provides theoretical contributions by strengthening the conceptual relationship between HR Analytics and employee experience, as well as practical implications for organizations seeking to design data-driven human resource management strategies.

Dina Melany; Amron Amron; Yohan Wismantoro; Roymon Panjaitan; Muhammad Azam

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

This research was conducted to determine the extent to which leadership style, the work environment, and work conflict influence employee work productivity at Perum Perhutani, Central Java Regional Division. A quantitative approach using a survey method was applied, in which questionnaires were distributed to 80 permanent employees. The collected data were measured using a Likert scale and processed with IBM SPSS Statistics. The findings show that leadership style positively and significantly contributes to employee work productivity, while the work environment serves as the most influential factor in enhancing productivity. In contrast, work conflict has a negative and significant impact, despite the relatively low conflict level within the organization. The study found that the work environment has the strongest influence on employee productivity, followed by leadership style, while work conflict has the least impact.  Overall, the results highlight that fostering a supportive work environment, ensuring effective leadership, and minimizing conflict are essential for maintaining consistent employee work productivity.

Erna Yunita; Pandi Ahmad; Agus Ali

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the relationship between school principals' leadership and the management of curriculum and educational programs in schools. Principals play a strategic role in guiding, coordinating, and developing the curriculum to align with the school's vision, mission, and the needs of students. Through a qualitative descriptive approach based on literature review, this study highlights the importance of principals' managerial competence in planning, implementing, and evaluating the curriculum. The findings indicate that the effectiveness of educational programs, whether intracurricular, co-curricular, or extracurricular, is highly influenced by the principal's ability to manage human resources, facilities, and the school's organizational climate. Thus, good curriculum management under the leadership of the school principal significantly contributes to the overall improvement of education quality. 1) to analyze the role of the principal in curriculum management at the school, 2) to analyze the role of the principal in the implementation of educational programs, 3) to analyze the relationship between the principal's role in curriculum management and the implementation of educational programs at the school, 4) to analyze the factors that affect the effectiveness of the principal in managing the curriculum and educational programs, 5) to analyze how the principal's leadership contributes to the improvement of the quality of educational programs, 6) to analyze the obstacles faced by the principal in managing the curriculum and educational programs.

Trisnapradika, Gustina Alfa; Juhara, Kanahaya Putri; Bahri, Alfino Kautsar; Ananta, Putri Rossa; Siregar, Nadia Itona +1 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Students have a strategic role as agents of change that requires adequate leadership and managerial skills. Formal learning in the classroom has not been able to fully develop these practical skills. This community service activity aims to improve the basic management skills of students at the Faculty of Computer Science, Universitas Dian Nuswantoro through Basic Student Management Skills Training (LKMM TD) with the theme Sailing Beyond Limits. The implementation method uses a Participatory Learning Action approach that includes problem identification, strategic planning, activity implementation, and joint evaluation. The activity was attended by 193 students from student organizations and general students. The learning process was carried out through lectures, case studies, discussions, group work, and pre- and post-tests. The evaluation results showed a significant increase in participant capacity, marked by an increase in the average score from 68.21 percent in the pre-test to 91.69 percent. LKMM TD activities effectively equip students with managerial, leadership, communication, and motivational control skills as provisions for carrying out the role of student agents of change.

Istikhori Istikhori; Vera Siti Magfiroh; Ressy Resviati Putri; Lia Aliyah; Leni Sumarni +1 more

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Leadership is a strategic factor in improving the quality of Islamic educational institutions. The challenges of social change and globalization demand leadership models that are not only managerially effective but also grounded in Islamic values. This study aims to analyze models of Islamic educational leadership and their implications for institutional quality. The research method employed is a literature review, examining books and national and international journal articles indexed in Scopus and SINTA over the last five years. The findings indicate that transformational, visionary, democratic, and prophetic leadership play a significant role in enhancing educator performance, building an Islamic organizational culture, and strengthening the governance of Islamic educational institutions. The integration of Islamic values with modern leadership principles emerges as a strategic approach to developing the quality of Islamic education.

Minanulloh Muhtadi; Siti Aimah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze human resource management (HRM) based on Islamic boarding school values ​​in strengthening educator professionalism and sustaining academic performance at MA Al-Amiriyyah Blokagung. The study focuses on the process of internalizing Islamic boarding school values ​​in HRM policies and practices and their implications for educator professionalism and the sustainability of the institution's academic quality. This study uses a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with madrasah leaders and educators, observations of institutional practices, and documentation studies of policies and human resource development programs. Data analysis was conducted thematically through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic boarding school values ​​such as sincerity, service, discipline, exemplary behavior, and moral responsibility have been internalized normatively and practically in HRM policies, particularly in aspects of human resource planning, recruitment, coaching, and evaluation of educator performance. These values ​​shape educator professionalism that is not only based on pedagogical competence, but also an ethos of devotion and moral integrity. The human resource development and coaching system contributes to maintaining work motivation and consistent academic performance among educators. However, the internalization of Islamic boarding school values ​​still tends to be cultural and person-centered, and has not been fully institutionalized in written policies, standard procedures, and long-term strategic planning. Therefore, its sustainability remains dependent on leadership figures. The implications of this research emphasize the importance of strengthening the institutionalization of Islamic boarding school value-based human resource management (HRM) through formal policies, a sustainable human resource development system, and systematic managerial governance to ensure the sustainable maintenance of educator professionalism and the institution's academic performance.

Angga Tritisari; Eliyana Eliyana; Maria Christina Iman Kalis

The increasingly rapid digital transformation demands that MSMEs optimize technology not only in business processes but also in human resource management. Although HR digitalization is believed to improve organizational effectiveness, research on the psychological mechanisms and role of leadership in the context of e-commerce MSMEs is still limited. This study used a quantitative approach with an explanatory survey method and involved 366 respondents from e-commerce MSMEs in various regions of Indonesia. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) techniques to test direct relationships, mediation, and moderation. The results showed that digital HR practices have a positive and significant effect on employee performance. The digitalization of HR functions, such as e-recruitment, e-learning, HRIS, and digital performance management, can improve work effectiveness and the quality of work output. Furthermore, work engagement was shown to mediate this relationship, meaning that employees perform better when they feel more passionate, dedicated, and involved in their work. This mediating role emphasizes the importance of psychological aspects in the successful implementation of digital HR. Leaders who possess a digital vision, provide technological support, and encourage innovation have been shown to increase employee motivation and comfort in working using digital systems. Overall, this study confirms that the success of digital transformation in e-commerce MSMEs is determined not only by the technology used, but also by leadership support and employee engagement. These findings provide important contributions to the digital HR management literature and offer practical implications for MSME owners in increasing competitiveness in the digital era.

Hariski Hariski; Apri Eka Budiyono; Giman Bagus Pangeran

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The management of the Qur'an memorization program at Al Iman Quran Science Junior High School by school administrators is covered in this paper. One of the school's main initiatives is the Qur'an memorization program, which aims to develop students' character via memorization and study of the Qur'an while also raising educational standards. This study employs a descriptive method in conjunction with a qualitative approach. The principal and Tahfidz instructors who are actively involved in the program's execution make up the research subjects. Interviews, observations, and documentation were used to gather data. According to research findings, school leadership plays a significant role in teacher development by offering training to enhance teacher competency and working to promote collaboration with parents of children. Four Qur'anic teacher support each class while the memorization method is implemented in an organized and disciplined manner. For students in the first and second grades, audio and the Hijaz Wafa-style Qur'anic reading method are employed as educational resources. Regular memorizing competitions organized by the school and the education administration each year are supporting aspects for this program. Meanwhile, differences in kids' remembering skills and parents' lack of interest in and support for their children's at-home learning activities are examples of limiting factors.

Aisatun Nadroh; Ulva Rahmi; Syafwan Rozi

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine the application of the leadership values of the Prophet Muhammad, consisting of siddiq, amanah, fathanah, and tabligh, in the leadership of madrasah principals and their influence on the performance and discipline of teachers at Madrasah Tsanawiyah in the Sungai Aur District. This study uses a descriptive qualitative approach with purposive sampling technique. Data collection techniques included in-depth interviews, observation, documentation, and questionnaires as additional data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing using source and technique triangulation methods. The findings indicate that the value of siddiq is applied through honesty and openness in leadership, amanah is reflected in responsibility and teacher development, fathanah is evident in intelligence in decision-making, and tabligh is expressed through open communication. The application of these values has a positive impact on improving teacher performance in planning, implementing, and evaluating the learning process, as well as improving teacher discipline in terms of attendance, punctuality, and compliance with madrasah regulations. This study shows that prophetic leadership is an appropriate and effective leadership model in Islamic education management.

Fitri Angraini; Sindi Rahayu; Desinta Bella Irwana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

Intan Nuraini; Wahdah Wahdah; Muflih Muflih

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.