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From Human Capital Priorities to Organizational Financial Efficiency: Linking Values, Leadership, Strategic Alignment, and Employee Performance Ngadiman Ngadiman; Ranthy Pancasasti
Journal of Center for Energy Policy and Human Resources Capacity Development Vol. 1 No. 1 (2026): Policy Innovation and Collaboration for Sustainable Growth in Agribusiness and
Publisher : PT. Mega Mas Abadi Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66226/journalofcphrcd.v1i1.40

Abstract

Purpose: This study examines how organizational actors prioritize human capital capabilities that can support organizational efficiency and financial sustainability. The study reframes organizational culture and alignment from a primarily cultural perspective toward a strategic human capital perspective in which values, value-based leadership, strategic alignment, and employee capability are treated as organizational resources. Design/Methodology/Approach: An exploratory survey design was used in which respondents assessed organizational indicators using a Likert scale. The responses were aggregated and ranked to identify the relative priority of human capital and organizational capability indicators. Descriptive analysis and thematic interpretation were used to connect employee-related capabilities with organizational efficiency and financial implications. Findings: The framework indicates that organizational values, leadership integrity, strategic alignment, cultural consistency, and employee performance represent interconnected human capital capabilities. Higher-priority capabilities can provide a basis for improving work quality, productivity, adaptability, resource utilization, and organizational efficiency. Conclusion: Financial sustainability should not be viewed solely as a finance function; it is also influenced by the quality and deployment of human capital. Practical Implications: Organizations can use employee-based priority assessments to identify capabilities requiring investment and to align human resource development with productivity, cost efficiency, and sustainable organizational performance.
Human Capital Disclosure and Financial Performance: Evidence from Indonesian Resource-Based Public Companies Ngadiman Ngadiman
Journal of Center for Energy Policy and Human Resources Capacity Development Vol. 1 No. 1 (2026): Policy Innovation and Collaboration for Sustainable Growth in Agribusiness and
Publisher : PT. Mega Mas Abadi Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66226/journalofcphrcd.v1i1.41

Abstract

Purpose: This study examines whether the quality of human capital disclosure is associated with firm financial performance among Indonesian public companies operating in resource-related industries. Design/Methodology/Approach: The study employs a quantitative secondary-data design using annual reports, sustainability reports, and audited financial statements. A Human Capital Disclosure Index (HCDI) is developed from publicly disclosed information covering workforce information, human capital development, talent management, employee welfare, and strategic human capital. Financial performance is measured using return on assets (ROA) and return on equity (ROE). Panel-data regression is used to test the association between HCDI and financial performance while controlling for firm size, leverage, growth, and firm age. Findings: The empirical analysis evaluates whether greater human capital transparency is associated with stronger asset and equity returns and whether the relationship differs across state-owned and private enterprises. Conclusion: The study positions human capital disclosure as a measurable bridge between human resource development and financial performance. Practical Implications: The framework provides managers and policymakers with a reproducible tool for assessing human capital reporting and its relationship with financial value creation.