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73,099 articles from 684 journals · 2,111 citations tracked

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Harmen Harmen; Taufik Al Ikhwan; Riswan Rambe

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Ferdi Frans Dirga; Lailan Sofinah Harahap; Fiqih Syahputra

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study develops a computational-based system to identify individual potential through the analysis of signature patterns using Artificial Neural Networks (ANN) and the Backpropagation algorithm. The research aims to explore and examine the effectiveness of applying ANN in recognizing and identifying signature patterns that are assumed to be related to an individual’s potential. In the data processing stage, Principal Component Analysis (PCA) is employed as a dimensionality reduction and feature extraction technique to optimally obtain the main characteristics of signature images. The system performance evaluation is conducted using a total of 80 signature images, consisting of 60 training data and 20 testing data. This study analyzes two network architecture configurations, namely a model with one hidden layer and a model with two hidden layers. The experimental results show that both network configurations achieve the same accuracy level of 92.5%. These findings indicate that the use of Artificial Neural Networks with the Backpropagation algorithm is effective in producing high accuracy in the signature pattern recognition process. Furthermore, the developed system has broad potential applications in the field of personal identification, such as employee evaluation, selection systems, and other applications across various organizational and industrial sectors.

Agus Salahudin Mubarok; Mukrodi Mukrodi

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Employee performance is a key factor in determining organizational success in achieving its strategic objectives. Various management studies indicate that employee performance is not solely influenced by individual factors, but is also significantly affected by organizational factors, particularly organizational planning and organizational structure. Effective organizational planning provides a clear direction and strategic framework that guides employees in performing their tasks, while an appropriate organizational structure facilitates coordination, clarifies authority, and supports the efficient execution of work. This study aims to analyze the influence of organizational planning and organizational structure on employee performance through a systematic literature review approach. The research method employed is a systematic literature review by examining relevant national and international journal articles published within the last ten years. Data were collected from reputable academic databases to ensure the credibility and relevance of the sources. The selected studies were analyzed qualitatively to identify patterns, relationships, and key findings related to the research variables. The results of the literature review indicate that systematic and well-formulated organizational planning contributes positively to improving goal clarity, work coordination, and employee motivation. Furthermore, an organizational structure that is aligned with organizational strategies plays an important role in clarifying task distribution, authority lines, and overall work effectiveness. The findings also reveal that organizational planning and organizational structure are interrelated and mutually reinforcing in shaping employee performance. This study concludes that the integration of organizational planning and organizational structure is a crucial factor in enhancing sustainable employee performance. The results of this study are expected to provide both theoretical contributions to organizational management studies and practical references for organizations in designing effective management systems.  

Priyo Wibowo; Sunarmi Sunarmi

Integrated System and Management Technology 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study examines the impact of IT-driven innovation management on IT service effectiveness and competitive value creation within smart organizations. As digital transformation accelerates across industries, organizations are increasingly leveraging advanced IT solutions to enhance service delivery, responsiveness, and customer satisfaction. While traditional IT service management (ITSM) models focus on efficiency and structured processes, the integration of innovation management introduces new opportunities to improve service quality and operational agility. Through a quantitative research design, this study employs regression modeling to assess the relationship between IT-driven innovation management and two key outcomes: IT service effectiveness and competitive value creation. Data were collected from 100 technology-intensive organizations that actively integrate innovation into their IT service management processes. The results demonstrate that IT-driven innovation significantly enhances service quality, customer satisfaction, and organizational competitiveness. Furthermore, a curvilinear relationship was identified, indicating that while moderate innovation leads to improved outcomes, excessive innovation may have diminishing returns. These findings highlight the importance of balancing innovation efforts with business goals to achieve optimal performance. The study also compares innovation-driven IT service management with traditional models, illustrating how innovation fosters agility, responsiveness, and long-term value creation. The implications for smart organizations are clear: integrating innovation into IT service management is essential for maintaining a competitive edge in the rapidly evolving digital landscape. Future research should explore the long-term impact of innovation management on organizational sustainability and growth, considering external factors such as market volatility and technological disruptions.

Gunawan Prayitno; Ronaldo Aprili

Integrated System and Management Technology 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the role of Information Technology (IT) governance in enhancing risk management performance and ensuring regulatory compliance within multinational digital enterprises. As digital transformation continues to reshape the global business landscape, organizations face increasing challenges in managing technological risks and complying with complex regulatory requirements across various jurisdictions. The study adopts a quantitative approach, using a survey methodology to collect data from senior IT and compliance managers in multinational digital enterprises. The survey focuses on how IT governance frameworks, such as COBIT 2019 and ISO 27000, are utilized to align IT strategies with business objectives, mitigate risks, and maintain regulatory compliance. The findings indicate that organizations with well-established IT governance structures are better positioned to proactively identify and mitigate risks, ensuring greater consistency in meeting regulatory requirements. These organizations demonstrate improved risk management effectiveness, especially concerning cybersecurity, data privacy, and compliance with global regulations like GDPR. In contrast, organizations with ad hoc or decentralized governance structures struggle with fragmented risk management and compliance efforts. The study further highlights the importance of integrating IT governance frameworks with internal audit functions, specifically the Chief Audit Executive (CAE), to enhance cybersecurity resilience and ensure compliance with global standards. This research contributes to the literature by providing empirical evidence on the integration of IT governance, risk management, and regulatory compliance in multinational enterprises. It also highlights the need for a structured and systematic approach to IT governance to improve organizational performance in managing risks and ensuring consistent regulatory adherence. The study offers practical insights for organizations looking to optimize their IT governance structures in the face of rapid digital transformation.

Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein

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

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Sri Puspita Sari; Mukrodi Mukrodi

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The rapid development of globalization and the acceleration of digital transformation have encouraged organizations to adopt more adaptive and collaborative work practices. In this context, collaborative culture has become a strategic element that plays a crucial role in enhancing organizational effectiveness and competitiveness. This study aims to comprehensively examine the concept, characteristics, forming factors, and theoretical foundations of collaborative culture in modern organizations. The research employs a qualitative approach through a literature review, analyzing reputable national and international journal articles, textbooks, and relevant institutional reports. Data analysis is conducted using a descriptive-analytical technique by synthesizing findings from previous studies. The results indicate that collaborative culture significantly contributes to improved communication quality, work coordination, adaptability, and both individual and organizational performance. Collaborative culture is shaped through the integration of shared vision, open communication, trust, willingness to share resources, collaborative leadership, flexible organizational structures, and the support of collaborative technologies. This study also highlights that the success of digital transformation largely depends on the strength of an effectively internalized collaborative culture. The findings are expected to provide a theoretical reference for organizations and researchers in developing sustainable collaborative culture strategies.

Rusmin Saragih; Enda Ribka Meganta P

Information System Analysis, Design and Development 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

In the context of both public organizations and Small and Medium Enterprises (SMEs), inefficient business processes remain a significant challenge. Fragmented information systems often hinder the optimization of these processes, leading to slower decision-making, redundant efforts, and increased operational costs. This study aims to analyze and optimize business processes by utilizing integrated information systems (IIS), providing a comparative analysis between the two sectors. The theoretical framework explores key theories such as Business Process Management (BPM) and the integration of information systems for process optimization. Previous studies highlight the differences in how IIS implementation impacts the public and SME sectors, noting challenges such as data silos, legacy systems, and resistance to change. A case study analysis methodology was employed to assess the effectiveness of IIS across both sectors. Business Process Modeling (BPMN) was used to visualize business processes before and after optimization, and process performance was measured through key metrics such as time reduction, error rates, and cost efficiency. The results show that IIS integration improved business process efficiency by an average of 28%, with reductions in redundancy and faster decision cycles observed in both sectors. Public organizations benefited from enhanced service delivery and better resource management, while SMEs gained competitive advantages through streamlined operations and increased responsiveness to market demands. The comparison reveals that integrated systems had a greater operational impact than traditional isolated process reengineering methods. Public organizations faced more regulatory and governance challenges, while SMEs leveraged their flexibility for faster integration. Recommendations for both sectors include focusing on overcoming barriers such as resistance to change and investing in system modernization. Future research should explore the long-term effects of IIS integration and further sector-specific comparisons.

Raihani Khairunissa Barni; Syarach Agusti Ekasuci; Ayu Maulani; Sabillah Azhari; Tati +1 more

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

Larasati HaningTiyas; Afifatul Khoeriyah; Mohammad Bagus Alfinnur; Dani Rizana

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

This study aims to conduct a Systematic Literature Review (SLR) regarding the influence of career development on organizational commitment. Based on the analysis of various scientific articles, career development is an important approach in human resource management, which focuses on improving employees’ skills, enthusiasm, and readiness to face job challenges and promotion opportunities. On the other hand, organizational commitment refers to the emotional connection that employees have with their workplace, which includes aspects of emotional attachment, obligation, and enduring bonds. The results of the systematic literature review indicate that many previous studies have found a strong and positive correlation between career development and organizational commitment. Workers who are aware of support for their career development, including training programs, mentoring, or predetermined career paths, generally show a higher level of dedication to their organization. Furthermore, various studies have shown that career development can also have an indirect effect on organizational commitment through mediating factors such as job satisfaction, work motivation, and employee performance. However, several studies have shown that career development does not always have a significant impact on organizational commitment, particularly in organizations without a structured career system or when employees have negative perceptions of career opportunities. These varying results highlight the existence of contextual factors that influence the relationship between variables. Overall, this study offers in-depth insights into the significance of career development as a strategic factor in enhancing organizational commitment, along with suggestions for organizations and future researchers conducting similar studies.

Lusia Lestina Halawa; Mira Sukma; Evlin Limbong; Wahjoe Pangestoeti

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

The transformation of public governance has encouraged a paradigm shift in public service delivery, from an administrative and procedure-oriented approach toward a citizen-centered and value-based model. In this context, public sector marketing has emerged as a strategic instrument to enhance service quality, institutional image, public participation, and trust. This study aims to examine the contemporary implementation of marketing strategies and planning in the public sector, with particular attention to their effectiveness and contextual relevance. The research adopts a qualitative descriptive approach through a systematic literature review of selected scholarly publications addressing public sector marketing, strategy implementation, digital governance, and public service management. The findings indicate that public institutions increasingly apply marketing principles not as commercial activities, but as mechanisms for creating public value through strategic communication, digital engagement, institutional branding, and stakeholder collaboration. However, the effectiveness of implementation varies across organizations and is strongly influenced by leadership capacity, human resources competence, organizational culture, and technological support. The study also reveals that public sector marketing strategies must be adapted to social, cultural, and institutional contexts, as private-sector models cannot be directly transferred. Theoretically, this study strengthens the positioning of marketing as an integral component of public governance. Practically, it provides insights for public organizations to develop contextual, responsive, and sustainable marketing strategies to improve public service performance and trust.

Muhammad Rijal Achsanudin

International Journal of Islamic Educational Research 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Islamic Education Management is a process of utilizing every facility owned by Islamic educational institutions, so that the quality of Islamic educational institutions needs to be continuously improved in accordance with the development of the times. This study aims to describe and analyze factors related to leadership management and improving the quality of Islamic education. The research method used is a literature study, namely conducting a review process on books, existing theories to be connected with the topic of leadership and quality of education, especially Islamic Education. The results of this study indicate that leadership and improving the quality of Islamic education as mandated by the national education goals require management that requires full support from various parties ranging from the government, school students, parents and the community. An improvement in the quality of education requires strengthening in several components, namely effective leadership, customer satisfaction, organizational culture, performance of educators and education personnel, curriculum and quality of graduates.

Muhammad Yudha Ardiansyah; Suparto Suparto

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

Formal organizational structures are crucial for ensuring the effectiveness, efficiency, and accountability of work processes within an institution. However, many organizations still face challenges such as overlapping tasks, ineffective communication, and inadequate control mechanisms. This study aims to analyze formal organizational structure design strategies through systematic steps, implementation mechanisms, and ongoing evaluation. The research method used is a literature review, based on a review of the latest scientific sources (books, journals, and research reports) related to organizational theory and structural design. The results indicate that organizational structure design should begin with defining objectives, analyzing activities, departmentalizing, establishing hierarchical relationships, coordinating mechanisms, and evaluating. Implementation mechanisms include socialization, human resource capacity development, process integration with technology, monitoring, and change management. The literature review also confirms that alignment between strategy, structure, and business processes is a key factor in improving organizational performance. Therefore, organizational structures must be adaptive, responsive, and data-driven to face the challenges of an ever-evolving strategic environment.

Fachri Muhamad Ramdhan; Kharisma Purna Soemekar; Adenta Asa Khaerudin; Dani Rizana

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

Transformational leadership has a strong and positive impact on employee performance across various organizational sectors. This leadership style, which is based on four main dimensions—Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Individualized Consideration plays a very important role in creating a shared vision, driving high internal motivation, and producing positive change. Research shows that this positive influence is often affected by factors such as commitment to the organization, job involvement, and organizational behavior. By encouraging employees to put aside personal interests to achieve collective goals, transformational leaders enhance effectiveness, productivity, and the quality of work outcomes. Bass's theory (1985) states that this leadership style drives performance beyond normal expectations. The conclusion of this study emphasizes that the application of transformational leadership style is crucial for organizational management in efforts to improve the quality of human resources. Companies are advised to conduct leadership training that focuses on developing emotional intelligence and visionary communication skills for managers.

Pristiya Maulaningrum; Siti Mujanah; Riyadi Nugroho

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the effect of employee competence, behavioral control, and trust on employee performance at the Bojonegoro District Health Office with Organizational Citizenship Behavior (OCB) as an intervening variable. The background of this study is related to the importance of employee performance in achieving public service organizational goals, particularly in the health sector. This study uses an explanatory quantitative method with a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample consisted of 100 employees at the Bojonegoro District Health Office. The results of the analysis show that the influence of employee competence on employee performance is not significant, but employee competence has a significant influence on OCB. Behavioral control has a significant effect on employee performance, but its effect on OCB is not significant. Trust has a significant effect on OCB, but its direct effect on employee performance does not. OCB is proven to have a significant effect on employee performance. Therefore, OCB plays an important role as a mediator in improving employee performance. This study provides a theoretical contribution by clarifying the relationship between variables in the context of public service-based government organizations. In practical terms, the results of this study are expected to form the basis for recommendations to improve the quality of human resources and develop managerial strategies at the Bojonegoro District Health Office in order to support the effectiveness and efficiency of public services.

Aulia, Karina Putri; Handayani, Masitah; Latiffani, Chitra

Dinamik 2026 Universitas Stikubank

The rapid development of information technology in today's digital era has significantly impacted organizational performance, particularly in data management and resource planning. One organization that heavily relies on accurate data availability is the Indonesian Red Cross (PMI), especially its Blood Donor Unit (UDD). UDD PMI of Asahan Regency faces challenges in determining monthly blood donor targets to maintain stable blood stock. A shortage of blood supply can be fatal for patients requiring transfusions. Therefore, a system is needed to forecast the number of blood donors, allowing for more accurate decision-making. This study utilizes the Weighted Moving Average (WMA) method to predict the number of blood donors for the following month based on historical data from March 2024 to March 2025. The WMA method is chosen for its ability to assign greater weight to recent data, making the forecast more relevant and accurate. The results of this research are expected to assist UDD PMI Asahan Regency in anticipating blood needs and maintaining optimal stock availability.

Inayyah Nur Fitry Sirajuddin

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

This study aims to analyze the role of human resource management (HRM) in improving performance and retention among healthcare professionals in health service facilities. Using a systematic literature review approach based on the PRISMA method, this study reviewed 25 international and national journal articles published between 2015 and 2025. The findings indicate that strategic HRM practices—such as competency-based recruitment, continuous professional development, fair compensation, and transformational leadership—positively influence both performance and retention of healthcare workers. Additionally, factors like organizational culture, work-life balance, and psychological well-being play a mediating role in enhancing job satisfaction and organizational commitment. The results highlight that HRM practices are not merely administrative functions but strategic elements that determine healthcare organizations’ sustainability and competitiveness. The study contributes to the development of theoretical frameworks in strategic HRM and provides practical recommendations for healthcare managers to design more adaptive, fair, and human-centered HR policies.

Siti Kholifah; Vivi Kumalasari Subroto; Eni Endaryati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Muhammad Maulana Nazril; M. Faishal Fadhlurrahman; Fayzah Nazmah; Novita Ayu Fitri Wulandari; Muhammad Aulia Rahman +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.