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Linking Transformational Leadership to Employee Performance Through Work Engagement: Study at STIE Mulia Pratama Bekasi Nurfai Nurfai; Sri Waluya; Hadi Nurhadi
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.447

Abstract

This study examines the structural relationships among transformational leadership, work engagement, and employee performance within a higher education institution. Drawing upon the Job Demands–Resources (JD-R) framework, the research investigates whether work engagement mediates the effect of transformational leadership on employee performance. A quantitative approach was employed using census sampling, involving 48 permanent employees. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess the measurement and structural models. The results indicate that transformational leadership has a strong and significant positive effect on work engagement. Work engagement, in turn, significantly influences employee performance. However, the direct effect of transformational leadership on employee performance is not statistically significant. Mediation analysis reveals that work engagement fully mediates the relationship between transformational leadership and employee performance. These findings suggest that leadership improves performance primarily by enhancing employees’ psychological engagement rather than through direct performance-driving mechanisms. The study contributes to leadership and organizational behavior literature by highlighting the central role of engagement as a transmission mechanism linking leadership practices to performance outcomes, particularly in the context of higher education institutions. Practically, the findings emphasize the importance of fostering employee engagement as a strategic pathway for improving organizational performance.
The Influence of Blockchain Adoption on Audit Efficiency and Fraud Detection Hadi Nurhadi; Mahdi Mahdi; Irdawati Irdawati; Meliana Meliana
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8541

Abstract

This article examines how the adoption of blockchain technology influences audit efficiency and fraud detection within modern accounting practice. As financial transactions increasingly move into distributed ledger environments, external auditors are compelled to revisit the assumptions, procedures, and tools that underpin traditional assurance work. Through a systematic review of contemporary auditing, accounting information systems, and financial technology literature, this study identifies the mechanisms through which blockchain reshapes the audit process. The findings indicate that blockchain adoption enhances efficiency primarily by enabling real-time access to immutable transaction records, reducing reliance on sampling-based procedures, automating control testing through smart contracts, and facilitating continuous auditing. At the same time, the technology strengthens fraud detection capacity by improving the traceability of transactions, increasing the difficulty of retroactive manipulation, and supporting forensic analysis of anomalous patterns. However, the realization of these benefits is conditional on several factors, including auditor competence, integration with legacy systems, regulatory clarity, data privacy constraints, and the risk that fraud shifts to points where the blockchain boundary intersects with off-chain processes. The review concludes that blockchain does not eliminate the need for professional skepticism; rather, it redefines the focus of auditor judgment from verifying recorded transactions to evaluating the reliability of the underlying technology environment and its governance. Practical implications for audit firms, standard-setting bodies, and regulators are discussed.