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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen Management and Economics Journal (MEC-J) Media Mahardhika Procuratio : Jurnal Ilmiah Manajemen Studi Kasus Inovasi Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Bussman Journal : Indonesian Journal of Business and Management Jurnal Ekobismen Media Bina Ilmiah Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Dinamika Bisnis West Science Business and Management Jurnal Pengabdian Masyarakat Jurnal Cendekia Ilmiah
Hakim, Adi Lukman
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Literature Review: Standar Kinerja dalam Perspektif Manajemen Sumber Daya Manusia (SDM) Indriana, Silvia Dwi; Doeri, M. Dovan Yulian Agasta B.; Hakim, Adi Lukman
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13113

Abstract

Penelitian ini menyoroti peran penting standar kinerja sebagai pedoman dalam menilai, mengarahkan, dan meningkakan kinerja individu maupun organisasi secara berkelanjutan, stander kinerja berfungsi sebagai tolok ukur objektif untuk menilai pencapaian tujuan, alat pengendalian manajemen, dasar evaluasi, serta sarana komunikasi antara pimpinan dan karyawan mengenai ekpektasi kerja. Stander ini tidak hanya mencakup ukuran kuantitatif, tetapi juga aspek kualitatif seperti kualitas, efektivitas, efisiensi, dan perilaku kerja. Penelitian ini mengSgunakan pendekatan kualitatif deskriptif dengan metode studi literatur terhadap berbagai sumber terkait stander kinerja sumber daya manusia. Analisis dilakukan melalui analisis isi dengan mengelompokkan jenis standar, indicator, dan pendekatan evaluasi untuk menilai kontribusinya terhada peningkata kinerja organisasi. Hasil kajian menunjukkan bahwa standar kinerja yang efektif harus memenuhi SMART (Specific, Meansurable, Achievable. Relevant, dan Timely), disusun secara partisipatif, serta diterapkan secara konsisten agar mendorong keadilan, motivasi, dan pencapaian tujuan strategis organisasi. Selain itu, pemahaman mendalam terhadap persepsi dan pengalaman individu dalam penerapan standar kinerja menjadi penting untuk menyelaraskan standar dengan budaya organisasi, kompetensi, dan sistem manajemen sehingga dapat meningkatkan efektivitas dan pembelajaran organisasi secara menyeluruh.
Tantangan Penerapan Umpan Balik Berkelanjutan (Continuous Feedback) dalam Struktur Kepengurusan BEM: Studi Literatur dengan Implikasi bagi BEM Universitas Muhammadiyah Lamongan Farisa, Sofi Alya; Haris, Farid Nur; Hakim, Adi Lukman
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13114

Abstract

Manajemen kinerja dan praktik pemberian umpan balik merupakan komponen esensial dalam keberlangsungan organisasi, namun penerapan umpan balik berkelanjutan (continuous feedback) dalam lingkungan Badan Eksekutif Mahasiswa (BEM) masih menghadapi berbagai hambatan yang khas. Penelitian ini bertujuan untuk mengidentifikasi berbagai tantangan dalam implementasi continuous feedback pada struktur kepengurusan BEM melalui studi literatur dengan pendekatan analisis tematik terhadap beragam sumber ilmiah dan laporan praktik organisasi kemahasiswaan. Hasil kajian menunjukkan bahwa terdapat sejumlah tantangan utama yang menghambat efektivitas penerapannya. Tantangan kultural muncul dalam bentuk budaya sungkan, kecenderungan menghindari kritik terbuka, serta dominasi pola komunikasi informal. Tantangan struktural terkait dengan masa jabatan yang relatif singkat, pergantian pengurus yang cepat, dan belum adanya sistem evaluasi kinerja yang terintegrasi. Di sisi lain, tantangan teknis dan sumber daya meliputi keterbatasan waktu, kurangnya kompetensi dalam memberikan umpan balik yang konstruktif, serta belum tersedianya sarana formal untuk menyalurkan masukan secara sistematis. Temuan ini menunjukkan bahwa efektivitas penerapan continuous feedback sangat ditentukan oleh kesiapan budaya organisasi, kapasitas individu, dan dukungan struktural yang konsisten. Pemahaman terhadap dinamika tantangan tersebut menjadi landasan penting untuk merancang strategi dan kebijakan praktis yang dapat memperkuat sistem umpan balik dan mendorong peningkatan kinerja organisasi di lingkungan BEM Universitas Muhammadiyah Lamongan.
Determinants of Financial Distress in Non-Financial State-Owned Enterprises in Indonesia Maura, Ikrana Shafa; Fajri, Mega Barokatul; Hakim, Adi Lukman
MEC-J (Management and Economics Journal) Vol 9, No 3 (2025)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v9i3.28918

Abstract

The study aims to assess how liquidity, profitability, leverage, capital structure, and the audit committee influence the financial challenges faced by State-Owned Enterprises (SOEs). The research employs a purposive sampling method based on specific criteria, with 20 companies included in the study. The multiple linear correlation test reveals a strong relationship between liquidity, profitability, and company size regarding financial challenges. Analysis conducted using SPSS software indicates a significance value for the F-test, suggesting that liquidity, profitability, leverage, capital structure, and the audit committee significantly impact the financial difficulties. Furthermore, the t-test results demonstrate that liquidity, profitability, leverage, and capital structure play a role in influencing the financial challenges, whereas the audit committee does not have a significant effect.
KAJIAN LITERATUR REVIEW: STRATEGI PENGEMBANGAN DAN PELATIHAN SDM BERBASIS KOMPETENSI DALAM MENINGKATKAN KINERJA ORGANISASI Faaikoh, Aisy; Berliana, Tri Gita; Adzani, Masita; Nensytazamalik, Agies Perimiari; Hakim, Adi Lukman
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1457

Abstract

This research focuses on the study of competency-based human resource (HR) development and training strategies, with the primary goal of improving overall organizational performance. The research was conducted using a qualitative descriptive approach based on literature review, where data was collected from various academic references, including national journals, scientific books, and research findings related to HR development. The data analysis process was carried out systematically through the stages of information reduction, data presentation, and conclusion drawing, thus obtaining a comprehensive understanding of the most effective HR development and training practices. The results of the study indicate that competency-based training, whether implemented in the workplace or through external programs, can significantly improve employees' technical skills, knowledge, and professional attitudes. Furthermore, the application of SWOT analysis has proven to be an effective tool in identifying strengths, weaknesses, opportunities, and threats that influence the success of HR development programs. The integration of training and career development has also been shown to strengthen employee motivation, loyalty, and productivity. Based on these findings, it can be concluded that competency-based HR development and training is an important investment strategy for organizations, as it not only creates an adaptive and professional workforce but also increases organizational competitiveness amidst global dynamics and ongoing changes in the business environment.
ANALISIS KONTRIBUSI ETIKA BISNIS DALAM MENCEGAH PRAKTIK KECURANGAN PADA FUNGSI KEUANGAN Alfina, Rina Nur; Himmah, Chusnun Niswah Tamamul; Hakim, Adi Lukman
Procuratio : Jurnal Ilmiah Manajemen Vol. 13 No. 4 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i4.5584

Abstract

This study aims to analyze the contribution of business ethics in preventing fraudulent practices in the financial function through a Systematic Literature Review (SLR) approach. The study reviewed twenty scientific articles published between 2020 and 2025 and searched through Google Scholar as the main database. Selection was carried out using inclusion criteria in the form of scientific articles in Indonesian or English, focusing on business ethics, financial functions, as well as journal articles, while non-article publications, irrelevant articles, or articles published outside the specified time frame were axcluded. Twenty articles passed the PRISMA screening stage and wewe evaluated using methodological quality assessment. The results of the analysis show that business ethics function as a foundation of values and a system of social control. They have the ability to direct organizational policies and individual behavior towards honesty, integrity, and accountability. It has been proven that moral principles such as loyalty, professionalism, transparency, and ethical leadership can help reduce the possibility of errors in financial reporting. However, implementation still faces challenges, particularly poor ethical culture, inconsistent leadership, and lack of protection for whistleblowers. Several studies also emphasize the importance of improving Good Corporate Governance (GCG), ethics training, sustainability, and the use of forensic audit technology as successful methods for improving the application of business ethics. The novelty of this research lies in its comprehensive mapping of the relationship between business ethics, internal control systems, and GCG in the context of financial fraud prevention, as well as the identification of gaps in the implementation of ethics that have rarely been discussed in previous studies. Overall, the study suggests that business ethics can serve as a moral standard and a means of prevention to maintain the credibility and reliability of a company's financial system. Penelitian ini bertujuan untuk menganalisis kontribusi etika bisnis dalam mencegah praktik kecurangan pada fungsi keuangan melalui pendekatan Systematic Literature Review (SLR). Kajian dilakukan terhadap dua puluh artikel ilmiah yang terbit antara tahun 2020 hingga 2025 dan ditelusuri melalui Google Scholar sebagai basis data utama, seleksi dilakukan menggunakan kriteria inklusi berupa artikel ilmiah berbahasa Indonesia atau inggris, fokus pada etika bisnis, kecurangan keuangan, dan fungsi keuangan, serta berbentuk artikel jurnal, sementara publikasi non-artikel, tidak relevan, atau terbit di luar rentang tahun dikeluarkan. Dua puluh artikel memenuhi tahap penyaringan PRISMA dan dievaluasi menggunakan penilaian kualitas metodologi. Hasil analisis menunjukan bahwa etika bisnis bekerja seperti landasan nilai dan sistem pengendalian sosial. Mereka memiliki kemampuan untuk mengarahkan kebijakan organisasi dan perilaku individu ke arah kejujuran, integritas, dan akuntabilitas. Terbukti bahwa prinsip moral seperti loyalitas, profesionalisme, transparansi, dan kepemimpinan etis dapat membantu mengurangi kemungkinan kesalahan dalam laporan keuangan. Namun, implementasi masih menghadapi tantangan, terutama budaya etika yang buruk, inkonsistensi kepemimpinan, dan kurangnya perlindungan bagi pelapor pelanggaran. Beberapa penelitian juga menekankan betapa pentingnya meningkatkan Good Corporate Governance (GCG), pelatihan etika, berkelanjutan, dan penggunaan teknologi audit forensic sebagai metode yang berhasil untuk meningkatkan penerapan etika bisnis. Kebaruan penelitian ini terletak pada pemetaan komperehensif hubungan etika bisnis, sistem pengendalian internal, dan GCG secara terpadu dalam konteks pencegahan fraud keuangan, serta identifikasi kesenjangan implementasi etika yang jarang dibahas pada studi-studi sebelumnya. Secara keseluruhan, penelitian mengatakan etika bisnis dapat berfungsi sebagai standar moral dan cara pencegahan untuk menjaga kredibilitas dan keandalan sistem keuangan perusahaan.
Co-Authors Abdul Ghofur Adzani, Masita Aini Nurul Alfina, Rina Nur Andan Sari, Rateh Aprilia, Ade Sabrina Ayu Astuti, Suryani Yuli Bait, Jennifer Farihatul Basyah, Muh Ali Basyah, Muhammad Ali Berliana, Tri Gita Darojat, Ilma Dede Sri Rahayu Dheo Rimbano Doeri, M. Dovan Yulian Agasta B. Elisa, Siti Nur Faaikoh, Aisy Faizah , Erna Nur Faizah, Erna Nur Fajri, Mega Barokatul Farihatul Bait, Jennifer Farisa, Sofi Alya Febrianti, Devi Firmansyah, Arya Zaky Haris, Farid Nur Hasan, Fahrur Rizal Himmah, Chusnun Niswah Tamamul Indriana, Silvia Dwi Ira Megasyara Judijanto, Loso Kirani, Septya Ninda Maura, Ikrana Shafa Miswaty, Titik Ceriyani Moch Herdin Batistuta Akbar Nafiz Annas Nensytazamalik, Agies Perimiari Nujulah, Firdausi Octavianunisa, Widuri Risca, Rindi Rizky Wahyudha Rosiawan Rosiawan, Rizky Wahyudha Rosid, Muhammad Abdul Rudi Wibowo Siregar , Azijah Tussolihah Sono, Mohammad Gifari Syaiful, Rizal Fahmi Utama , Andi Putra Utama, Andi Putra Wihandaru, Wihandaru Wulandjani , Harimurti