<![CDATA[Organizational performance in state-owned enterprises (SOEs) is strongly influenced by organizational culture, particularly in addressing dynamic business environments and increasing sustainability demands. The implementation of AKHLAK core values as the organizational culture framework for Indonesian SOEs is expected to strengthen employee behavior, organizational alignment, and performance outcomes. However, the contribution of each AKHLAK value dimension may differ, requiring empirical examination to determine which values have the greatest impact on organizational performance. This study aimed to analyze the differential effects of AKHLAK core values, consisting of Amanah, Kompeten, Harmonis, Loyal, Adaptif, and Kolaboratif, on organizational performance in Indonesia’s plantation and forestry SOEs. A quantitative research approach was employed using survey data collected from SOE employees and supported by qualitative validation through interviews. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate the relationships between AKHLAK dimensions and organizational performance. The results showed that Amanah, Adaptif, and Kolaboratif had significant positive effects on organizational performance, whereas Kompeten, Harmonis, and Loyal did not demonstrate significant direct effects. Adaptif had the strongest influence, followed by Kolaboratif and Amanah, with the model explaining 71.3% of the variance in organizational performance. The study concluded that organizational culture influenced performance selectively, depending on how values were internalized and integrated into organizational systems. Therefore, SOEs should prioritize adaptive capabilities, collaboration mechanisms, and trust-based governance to improve sustainable organizational performance.]]>
