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DRIVING ETHICAL EXCELLENCE: THE ROLE OF AUTHENTIC LEADERSHIP IN VALUE CONGRUENCE, CREATIVITY, AND PERFORMANCE IN INDONESIAN ISLAMIC BANKING Sari, Anita Kartika; Kustiningsih, Nanik; Wahjoedi, Tri; Win, Thinzar
Jurnal Manajemen dan Kewirausahaan Vol. 28 No. 1 (2026): MARCH 2026
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.28.1.26-35

Abstract

This study bridges the gaps identified in the literature on authentic leadership, value congruence, and personal creativity in influencing employee performance in Islamic banking institutions in Indonesia. The research limits its scope to the instance of PT Bank Syariah Indonesia (BSI) by involving a number of branch offices in the Surabaya area. While previous studies have confirmed the leadership-performance relationship, few have investigated the moderating role of authentic leadership on an Islamic banking context based on ethics and values rooted in Sharia principles. Using a quantitative approach with 98 participants from several BSI branches, data were examined using Structural Equation Modeling (SEM). The results show that authentic leadership highly magnifies the role of value congruence and personal creativity towards Islamic banking performance. The novelty of this study relies on integrating Social Exchange Theory with Islamic values by focusing on achieving a balance between innovation and ethical compliance. In practice, the findings suggest that authentic leadership development programs in Islamic banking institutions need to be reinforced to produce innovation with ethics and to uphold organizational effectiveness.
Pengaruh Perputaran Persediaan dan Perputaran Piutang terhadap Margin Laba Kotor Sari, Anita Ratna; Kustiningsih, Nanik; Farhan , Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5951

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran persediaan dan perputaran piutang terhadap margin laba kotor pada Toko Anugrah Bawang. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan bulanan selama periode Januari 2021 hingga Desember 2024 sebanyak 48 sampel. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial perputaran persediaan berpengaruh positif dan signifikan terhadap margin laba kotor, sedangkan perputaran piutang tidak berpengaruh signifikan. Namun secara simultan, perputaran persediaan dan perputaran piutang berpengaruh signifikan terhadap margin laba kotor. Temuan ini menunjukkan bahwa efisiensi pengelolaan persediaan memiliki peran yang lebih dominan dalam meningkatkan margin laba kotor pada usaha dagang dibandingkan dengan pengelolaan piutang. Perputaran persediaan yang tinggi mencerminkan kemampuan perusahaan dalam mengelola stok secara efektif sehingga dapat menekan biaya penyimpanan dan meminimalkan risiko kerusakan atau penurunan kualitas barang. Sementara itu, tidak signifikannya pengaruh perputaran piutang secara parsial mengindikasikan bahwa kebijakan kredit yang diterapkan relatif stabil dan belum memberikan dampak langsung terhadap margin laba kotor. Meskipun demikian, pengelolaan piutang tetap perlu diperhatikan sebagai bagian dari pengelolaan modal kerja secara terpadu untuk menjaga kelancaran arus kas. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan kajian manajemen modal kerja serta memberikan implikasi praktis bagi pelaku usaha dagang dalam merumuskan kebijakan persediaan dan piutang guna meningkatkan kinerja profitabilitas.
Implementasi Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Pada Perusahaan Jasa di PT. ATP Erlindah, Mitha; Kurniawati, Yuli; Kustiningsih, Nanik
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7442

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi (SIA) pada proses penjualan dan penerimaan kas di PT ATP, serta mengidentifikasi berbagai kendala yang dihadapi dan merumuskan rekomendasi perbaikan guna meningkatkan efektivitas operasional perusahaan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data berupa wawancara mendalam dan studi dokumentasi. Informan penelitian terdiri dari manajer keuangan dan staf akuntansi yang terlibat langsung dalam aktivitas penjualan dan penerimaan kas, sehingga data yang diperoleh mencerminkan kondisi riil di lapangan. Hasil penelitian menunjukkan bahwa prosedur penjualan dan penerimaan kas secara umum telah berjalan sesuai dengan standar operasional yang berlaku. Namun demikian, implementasi Sistem Informasi Akuntansi masih belum sepenuhnya optimal, khususnya dalam hal integrasi antar bagian. Beberapa kendala yang ditemukan antara lain keterlambatan pencatatan transaksi, masih digunakannya sistem pencatatan manual, serta belum tersedianya data secara real time. Kondisi ini berdampak pada kurang efektifnya proses penerbitan invoice, pemantauan piutang, serta penyusunan laporan keuangan yang akurat dan tepat waktu. Berdasarkan temuan tersebut, penelitian ini merekomendasikan pengembangan SIA yang terintegrasi secara otomatis antar divisi, peningkatan kompetensi sumber daya manusia melalui pelatihan berkelanjutan, serta penguatan sistem pengendalian internal melalui penyusunan prosedur dan kebijakan yang lebih jelas dan sistematis. Implementasi rekomendasi ini diharapkan mampu meningkatkan kualitas informasi keuangan, mempercepat proses pelayanan, serta mendukung efektivitas dan efisiensi operasional perusahaan secara berkelanjutan.
The Role of Organizational Commitment in Mediating the Influence of Leadership and Integrity on the Performance of Employees at the Maluku High Prosecutor's Office: Peran Komitmen Organisasi dalam Memediasi Pengaruh Kepemimpinan dan Integritas terhadap Kinerja Pegawai di Kejaksaan Tinggi Maluku Lating, Ulfa Sakinah; Kustiningsih, Nanik; Rahayu, Sri
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i1.2326

Abstract

This study investigates how integrity and leadership influence organizational performance, with organizational commitment as a mediating factor, focusing on 140 permanent employees at the Maluku High Prosecutor’s Office in Indonesia. A quantitative approach was employed using questionnaires, and data were analyzed using SPSS through descriptive and inferential statistical techniques. Results show that both leadership and integrity have a positive and significant impact on organizational performance. Leadership also strengthens organizational commitment, which in turn enhances performance. Notably, organizational commitment fully mediates the relationship between integrity and performance, indicating its critical role in translating ethical behavior into effective outcomes. These findings imply that public institutions should prioritize ethical leadership development and foster a culture of integrity and commitment to improve overall performance. Strengthening these internal values can lead to more accountable, efficient, and effective public service delivery.
The Effect of Leadership Education and Training on Structural Promotion: the Mediating Role of Competence Among Civil Servants in the Indonesian National Police Aries Ferdhita Hariawan; Nanik Kustiningsih; Sundjoto
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/g9bv5n74

Abstract

This study examines the effect of leadership education and training on structural promotion among civil servants in the Indonesian National Police, with competence as a mediating variable. In the context of public sector reform, leadership training programs are expected to support a merit-based promotion system by enhancing individual competence. However, empirical evidence indicates that leadership training does not always lead directly to career advancement. This study aims to provide empirical clarification by analyzing both direct and indirect relationships among leadership training, competence, and structural promotion. A quantitative approach was employed using survey data collected from 121 civil servants working across 29 units of the East Java Regional Police Headquarters. The data were analyzed using Partial Least Squares– Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0. Leadership education and training were measured through curriculum relevance, learning methods, evaluation systems, instructor quality, and program management. Competence was assessed based on managerial, leadership, and technical dimensions, while structural promotion was measured using both perceptual indicators and objective career data. The results show that leadership education and training do not have a significant direct effect on structural promotion. However, leadership training has a significant positive effect on competence, and competence has a strong positive effect on structural promotion. Furthermore, competence fully mediates the relationship between leadership education and training and structural promotion. These findings indicate that leadership training contributes to career advancement only when it effectively enhances measurable competence. This study contributes to the literature on human capital and public sector human resource management by emphasizing the central role of competence in translating training investments into career outcomes. Practically, the findings suggest that promotion systems within the Indonesian National Police should strengthen the integration between leadership training outcomes, competency assessment, and merit-based promotion mechanisms.
The Implementation of Analog-to-Digital Records Management in Government Institutions to Support the Adoption of an Electronic-Based Government System (A Study at the Office of the Trade Order Supervision Center (BPTN) Surabaya, Ministry of Trade of the Republic of Indonesia) Aribianto; Nanik Kustiningsih; Sundjoto
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n4hws148

Abstract

This study examines the implementation of the transition from analog to digital records management in a government institution as a strategic effort to support the adoption of an Electronic-Based Government System (SPBE). The research was conducted at the Office of the Trade Order Supervision Center (Balai Pengawasan Tertib Niaga/BPTN) Surabaya, Ministry of Trade of the Republic of Indonesia. A descriptive qualitative approach was employed, with data collected through observation, documentation, and a review of relevant literature. Data analysis involved identifying archival management problems, assessing priority issues using the APKL (Actual, Problematic, Feasible, and Appropriate) method, and formulating strategies through SWOT analysis. The findings reveal that archival management at BPTN Surabaya faced several challenges, including unstructured storage systems, difficulties in document retrieval, limited archival space, and the absence of standardized operating procedures. The study demonstrates that the development of integrated Standard Operating Procedures (SOPs) supported by a database-based digital archival system can significantly improve storage efficiency, accelerate document retrieval, and enhance archival security and sustainability. This research concludes that comprehensive digital records management is not merely a technical solution but a fundamental component of effective, accountable, and sustainable archival governance in supporting government supervision functions and SPBE implementation.
Co-Authors Aghnia, Alfi Falah Ali Farhan Amalia Arista Amelia Rahmadewi Amilliya Virdina Rezza Setyo Ningrum Amin Sadiqin Ardianto Aribianto Aries Ferdhita Hariawan Aris, Moh Asy’ari, Vaizal Bambang Tjahjadi Bella Rizka Indah W Beta Nur Hidayah Choirul Anam Devina Kristanti Nova Dika Prayogi Egig Islamida Putri Erlindah, Mitha Erren Imaniar Rizqi Evi Pungky Febriani Farhan , Ali Firdaus, Septy Dwi Anggraini Fitriani, Sofiyatul Galuh Setyowati Dwi Safitri Galuh Setyowati Dwi Safitri Gunawan Wibisono Harjanti, Wulandari Hevinanda*, Livia Indah Yuliana Indah Yuliana Irawati Abdul Ismawati*, Yesika Isnaini Nur Fadila Ivtachul Ma’rifah Iwang Suwangsih Jais Zulkarnain Iha Januar Sonya Maulani Kusasih Krisdayanti, Merin Lanny Regina Susanti Laras Mei Purbianti Lating, Ulfa Sakinah Lilik Mahsunah Ludmina Elfrida Beka Putri Mardijuwono, Agus Widodo Marwan Altarawneh Maylani, Cindy Mei, Laras Mochamad Fatchurrohman Mokhamad Iqbal Hardiky Muhammad Baihaqi Ferdiansyah Munawwarah, Raudatul Nam, Le Hoai Naufal Anggarda Adhitama Nisful Laili Noneng R. Sukatmadiredja Noorlailie Soewarno Nova Putri Anggrieana Nur Hidayah, Beta Nurmaidah Nurmaidah Okky Kusuma Putri Adhyaksa* Parwita Setya Wardhani Phyto Rhyzzoma, Imada Pompong B. Setiadi Pompong Budi Setiadi Prayogi, Dika Purbasari*, Fitri Purwono, M. Djoko Putri Rahma Dayanti Rani Fitriyanti Ratna Dewi Retno Nur Khasanah Ria Restu Daniati Rif'atus Sholikah Rifda Fitranti Rifda Fitrianti Rizalnur Firdaus Rochmah, Shofiatur Sari, Anita Kartika Sari, Anita Ratna Shofiatur Rochmah Siswanti, Luluk Erna SRI RAHAYU Sri Rahayu Sri Rahayu Sugiarti Sugiarti Sundjoto Tessalonika Nadya Herlina thea geby ayu santoso Triandhini, Rekky Vaizal Asy’ari Veronica Novi Suryani Wahjoedi, Tri Wan Adibah Wan Ismail Wijayanti, Endry Win, Thinzar Yuli Kurniawati, Yuli Zaldy Rismansyah Suparman Zuhri, Muhammad Fadli