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Sri Andini; Rokhayani Yuslida Hannum Harahap; Amri Jamil Tanjung; Salma Tiaz

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

The development of digital technology has brought significant changes in the field of education, especially in the learning process, school management systems, and teachers' work patterns. This situation requires school principals' leadership who can adapt, be innovative, and act as agents of change in improving teachers' work ethic. This study aims to analyze the role of school principals' transformational leadership in enhancing teachers' work ethic in the digital era and to examine its relevance to educational transformation. The research method used is a qualitative approach with a literature study type through the analysis of various journals and scientific sources from 2020–2025. The results of the study indicate that school principals' transformational leadership plays an important role in increasing teachers' motivation, commitment, and professionalism through ideal influence, inspirational motivation, intellectual stimulation, and individualized consideration. In addition, this leadership is also capable of creating a work culture that is collaborative, innovative, and adaptive to technological developments. Digital transformation in education not only involves the use of technology but also changes in work culture and the improvement of human resource competencies in schools. The implications of this research confirm that school principals as transformational leaders have a strategic role in the success of educational transformation in the digital era through the continuous enhancement of teachers' work ethic.

Wilda Shilviyah Andiyanti; Fairuz Meita Aurelia

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee engagement is critical to organizational performance, employee well-being, and long-term sustainability. In hybrid work contexts, generational differences have become increasingly evident, particularly between Generation Y and Generation Z employees. Generation Y tends to emphasize work–life balance, career development, and meaningful collaboration, while Generation Z prioritizes flexibility, job security, digital integration, and the use of technology in the workplace. This study adopts a systematic literature review (SLR) approach by synthesizing findings from various peer-reviewed studies related to employee engagement and hybrid work practices across generations. The review focuses on identifying key factors that influence employee engagement in modern work environments. The results indicate that hybrid work can significantly enhance employee engagement when organizations provide flexibility, autonomy, adequate technological support, professional development opportunities, and fair reward systems. In addition, supportive organizational culture and effective leadership are important in maintaining employee motivation and commitment. However, differences in generational expectations require organizations to implement adaptive managerial strategies, including flexible work policies, personalized communication approaches, and inclusive leadership practices to strengthen employee engagement across different generations in hybrid work settings.

Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

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

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

Rivanti Putri Kusuma Anwar

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

PT Bank Pembangunan Daerah Jawa Timur Tbk (“Bank Jatim”) is a regional-owned company engaged in banking. The main activity of this company is to collect and channel funds and provide other banking services to all customers in the East Java region.  With the tagline "Yang Terbaik Untuk Anda", Bank Jatim maximizes the best potential ranging from services to the provision of products that continue to be developed and created technology-based to achieve BPD Regional Champion. It will not be achieved without the role of optimal human resources. The purpose of this study was to test and analyze the effect of employee empowerment on employee engagement through job satisfaction in employees of the corporate secretary division of Bank Jatim Surabaya Head Office. Where the employee empowerment variable has four indicators, the four of which will be studied, namely sense of meaning, sense of competence, self determination, impact. This research is causality research with a quantitative approach. Sampling technique used saturated samples with a total of 37 respondents in the corporate secretary division of Bank Jatim Surabaya Head Office. The statistical analysis used in this research is partial least square (PLS) with the help of smartPLS 3.0 software. The results of this study explain that employee empowerment has a positive and significant effect on employee engagement, employee empowerment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee engagement. Job satisfaction is able to mediate the relationship between employee empowerment and employee engagement.

Eka Putri Megawati; Tjipto Rini; Kemala Rita Wahidi

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This study was motivated by issues related to nurses’ work compliance in implementing nursing care in the inpatient wards of Dr. Dradjat Prawiranegara Regional General Hospital, Serang. Compliance with nursing care standards is a key indicator of healthcare service quality; however, inconsistencies in the implementation of procedures are still found in practice. The low level of work compliance is presumed to be influenced by nurses’ responsibility and competence, with organizational commitment acting as an intervening variable. This study aimed to analyze the effect of responsibility and competence on nurses’ work compliance, with organizational commitment as an intervening variable.This research employed a quantitative approach with an explanatory research design. The study was conducted among inpatient ward nurses, with a total sample of 168 nurses. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the SEM-PLS program.The results showed that responsibility and competence had a positive and significant effect on organizational commitment. Furthermore, responsibility, competence, and organizational commitment partially and simultaneously had a positive and significant effect on nurses’ work compliance. The main conclusion of this study is that all variables have significant effects; therefore, enhancing nurses’ responsibility and competence is essential to strengthen organizational commitment and improve compliance with nursing care standards

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Suryanti Suryanti; Supriyantoro Supriyantoro; Idrus Jus’at

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

Nursing care documentation is crucial for service quality and patient safety, but incomplete and inconsistent documentation remains a challenge in hospitals. This study focuses on nurses at Medika Lestari Hospital, where documentation compliance is below expectations. The aim is to analyze how organizational commitment and supervision affect nursing care documentation, with work motivation as an intervening variable. A quantitative cross-sectional design with a structural model approach was used, and data were collected via structured questionnaires and analyzed using SEM-PLS. The results show that organizational commitment positively impacts documentation compliance (β = 0.268; p = 0.013), highlighting the importance of nurses’ attachment to organizational goals. Supervision, however, has no significant direct effect on documentation (β = 0.220; p = 0.109). Both organizational commitment (β = 0.285; p = 0.018) and supervision (β = 0.382; p = 0.000) significantly influence work motivation, indicating that managerial control and organizational attachment contribute to motivation. However, work motivation does not significantly affect documentation (β = 0.231; p = 0.053) and does not mediate the effects of commitment or supervision on compliance. In conclusion, improvements in documentation are primarily driven by organizational commitment rather than motivational or supervisory factors. Hospital management should focus on enhancing nurses’ organizational commitment and aligning supervisory practices with institutional values to improve documentation compliance sustainably.

Fatia Maulida; Mf.Arrozi Adhikara; Rina Anindita

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

Background: In the competitive healthcare landscape, where human resources are pivotal to organizational success, affective commitment defined as emotional attachment to the workplace is essential for nurse retention and service quality. Satya Negara Hospital in North Jakarta exemplifies the challenges faced by Indonesian healthcare institutions, with a notably high nurse turnover intention of 30% in 2024, signaling low affective commitment and underscoring the urgency to identify its drivers. While person-job fit and career development are established antecedents of commitment, their combined influence within Indonesia’s nursing context, along with the potential moderating role of meritocracy, remains underexplored.. Methods:  Using a quantitative, cross sectional design, data were collected via a validated questionnaire from all 108 nurses at the hospital and analyzed using multiple regression.. Results: The results revealed that person-job fit, career development, and meritocracy collectively explain 96.6% of the variance in affective commitment. Furthermore, when meritocracy was tested as a moderating variable, the explanatory power of the model increased significantly, with the adjusted R² value rising from 96.6% to 98.5%. This indicates that the presence of a meritocratic system substantially amplifies the positive effects of both person-job fit and career development on commitment.. Conclusion: The study concludes that a synergistic combination of job fit, growth opportunities, and a merit-based system is fundamental to fostering nurses’ emotional attachment. These findings contribute to organizational and psychological theory integration and offer practical human resource strategies for enhancing nurse commitment and reducing turnover in healthcare settings.

Azzahra Andrescha; Marta Widian Sari; Ai Elis Karlinda

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

This study aims to analyze the influence of leadership style and work motivation on employee performance with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of West Sumatra Province. This study uses a quantitative approach with an explanatory design. Data were collected through distributing questionnaires to 45 employees using a census technique. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results show that leadership style and work motivation have a positive and significant effect on organizational commitment. In addition, leadership style and work motivation also have a positive and significant effect on employee performance. However, organizational commitment does not have a significant effect on employee performance and is unable to mediate the influence of leadership style and work motivation on employee performance. These findings indicate that improving employee performance in public sector organizations is more effective through directly strengthening leadership style and work motivation. This study is expected to provide theoretical contributions in the development of public sector human resource management studies and become practical considerations for organizational leaders in formulating human resource management policies oriented towards improving apparatus performance.

Fitrotul Uyun; Aan Fadia Annur

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

This study aims to determine the leadership strategies of school principals in improving the performance and discipline of teachers at Madrasah Ibtidaiyah Salafiyah Syafiiyah Hadirul Ulum Tasikrejo Pemalang, Central Java, as well as to identify the supporting and inhibiting factors when these leadership strategies are implemented. This study uses field research with a descriptive approach. The data collected was verbal data or words rather than numbers. The location of this research was at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency. The informants in this study were the principal and classroom teachers. The data collection techniques used were observation, interviews, and documentation. The results of the study found by the researcher regarding the principal's strategy in improving teacher performance and discipline at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency, are as follows: (a) conducting supervision (b) setting an example (c) motivating teaching staff (d) providing adequate facilities and infrastructure (e) providing opportunities to attend training or education (f) conducting evaluations. Meanwhile, the supporting and inhibiting factors are divided into several parts. First, there are two supporting factors, namely (a) a sense of togetherness and kinship within the school environment, and (b) the principal's commitment to improving school quality. Meanwhile, there are two inhibiting factors, namely (a) the suboptimal time management of teachers and (b) the work environment. Based on the results of this study, it can be concluded that the principal's leadership strategy plays a very important role in improving the performance and discipline of teachers at MI Salafiyah Syafi'iyah Hadirul Ulum Tasikrejo, Pemalang Regency. The implementation of appropriate strategies, supported by a sense of togetherness and the principal's commitment, can have a positive impact on teacher professionalism. However, there are still several inhibiting factors that need attention so that the implementation of leadership strategies can run more optimally.

Mefri Yudi Wisra; Muhammad Rahmat; Syarifuddin Syarifuddin; Febdi Edward; Rahmad Budi Harto

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study examines the influence of Work Motivation, Leadership Style, Work Commitment, and Teamwork on the Work Performance of employees at the Directorate of Security (Ditpam) of the Batam Business Agency (BP Batam). A quantitative approach with an associative research design was employed. The population consisted of all Ditpam BP Batam employees, totaling 94 respondents, selected using a purposive sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The collected data were analyzed using multiple linear regression, along with simultaneous testing (F-test) and partial testing (t-test). The results indicate that simultaneously, Work Motivation, Leadership Style, Work Commitment, and Teamwork have a significant effect on employee Work Performance, as shown by an F-count of 12.455, which exceeds the F-table value of 2.47, and a significance value of 0.001 (< 0.05). Partially, each independent variable also demonstrated a significant influence on work performance, with t-count values exceeding the critical t-table value. These findings suggest that higher motivation, effective leadership, strong work commitment, and solid teamwork play an important role in improving employee performance. Therefore, it is recommended that the management of the BP Batam Security Directorate continuously enhance employee motivation, apply participatory leadership practices, strengthen organizational commitment, and foster harmonious teamwork to improve overall work performance.

Ira Enda Ariani; Intan Silviana Mustikawati; Tjipto Rini; Varinder Singh Rana

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

Employee affective commitment is a critical factor for workforce retention and service quality in healthcare organizations, particularly among nurses who represent the largest professional group in hospitals. Kemayoran X Hospital has experienced persistently high nurse turnover rates, indicating potential deficiencies in affective commitment. This study aimed to examine the influence of perceived organizational support and organizational justice on nurses’ affective commitment, with work engagement serving as an intervening variable. A quantitative cross-sectional design was employed, involving 125 staff nurses at Kemayoran X Hospital selected through purposive sampling. Data were collected using structured self-administered questionnaires distributed via Google Forms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrated that perceived organizational support, organizational justice, and work engagement simultaneously exerted a significant effect on affective commitment. Furthermore, perceived organizational support and organizational justice showed significant positive effects on work engagement, which in turn significantly influenced affective commitment. Mediation analysis confirmed that work engagement partially mediated the relationships between perceived organizational support and affective commitment, as well as between organizational justice and affective commitment. These findings indicate that nurses who perceive fair treatment and strong organizational support are more likely to be engaged in their work and emotionally committed to their organization. In conclusion, strengthening organizational support systems, ensuring fairness in decision-making processes, and fostering work engagement are essential managerial strategies to enhance nurses’ affective commitment and reduce turnover in hospital settings.

Aditya Angger Wibowo

International Journal of Islamic and Economic Education 2026 International Forum of Researchers and Lecturers

This study was carried out at RS Hj. Fatimah Sulhan in Kabupaten Demak, Jawa Tengah, which functioned as both the research site and the moderating context of the investigation. The research aims to examine how personal compensation, Organizational Citizenship Behavior (OCB), and organizational commitment influence employee work performance within the hospital environment. A quantitative research design was implemented, involving 150 employees selected as respondents through appropriate sampling procedures. Data were collected using structured questionnaires and subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software to test the hypothesized relationships among variables. The findings reveal that personal compensation, OCB, and organizational commitment each exert a positive and statistically significant impact on employee performance. These results indicate that fair and competitive compensation, strong voluntary work behaviors, and a high level of commitment to organizational goals collectively enhance productivity, service effectiveness, teamwork quality, and overall institutional performance in the healthcare setting.

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.

Tesa Oryana; Catri Jintar; Roni Kurniawan

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of motivation, organizational commitment, and pedagogical competence on the performance of elementary school teachers who are members of the Teacher Working Group (KKG) in Teluk Sebong District. The research employed a quantitative approach with a saturated sampling technique, involving all 112 teachers as respondents. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression through SPSS software. The partial test results show that motivation has a positive and significant effect on teachers' performance (t = 3.768; sig = 0.000), organizational commitment has a positive and significant effect on teachers' performance (t = 2.093; sig = 0.039), and pedagogical competence has a positive and significant effect on teachers' performance (t = 3.059; sig = 0.003). Simultaneously, the three variables significantly affect teachers' performance (F = 9.153; sig = 0.000). The determination coefficient indicates an R Square value of 0.203, meaning that 20.3% of the variation in teachers' performance can be explained by motivation, organizational commitment, and pedagogical competence, while the remaining 79.7% is influenced by other factors outside this model.

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.

Ari Setioko; Meiliana Bustari

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

School leadership plays a strategic role in improving educational quality through effective management, the creation of a positive school culture, and the achievement of learning outcomes, while women’s participation in educational leadership continues to face structural and cultural challenges related to gender stereotypes. This study aims to analyze the leadership styles of female principals at SMK Negeri 1 Penawar Tama and SMK Negeri 1 Banjar Margo, identify supporting and inhibiting factors, and examine the strategies implemented to improve school quality. The research employed a descriptive qualitative approach, with principals, teachers, and students as research subjects. Data were collected through in-depth interviews, passive participatory observation, and documentation, and were analyzed using interactive qualitative analysis techniques involving data condensation, data display, and conclusion drawing, with validity ensured through triangulation and member checks. The results indicate that female principals apply a combination of democratic-participatory, transformational, visionary, humanistic-communicative, and professional exemplary leadership styles. These leadership practices are reflected in inclusive decision-making, open communication, moral exemplarity, and strategic programs oriented toward student competence and institutional development. Supporting factors include strong personal commitment, high discipline, a conducive school climate, and stakeholder support, while inhibiting factors consist of limited infrastructure, policy changes, internal differences of opinion, and gender-based social pressures. The study concludes that, despite existing obstacles, female principals are able to implement adaptive and participatory leadership strategies that foster a positive work climate, enhance school community involvement, and contribute significantly to improving the quality and sustainability of vocational education.

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.

Nurul Huda Chasanah; Ritha F. Dalimunthe; Prihatin Lumbanraja

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

Raffly Firmansyah Putra; Wilchan Robain; Vira Khairunisa; Zuhairi Rangkuti; Siti Nur Fadhilah +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.