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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA MIX : Jurnal Ilmiah Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Journal Analytica Islamica At-Tawassuth: Jurnal Ekonomi Islam JOURNAL OF SCIENCE AND SOCIAL RESEARCH Iqtishoduna: Jurnal Ekonomi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Ihsan: Jurnal Pengabdian Masyarakat Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Indonesian Journal of Islamic Economics and Business JURNAL MANAJEMEN AKUNTANSI (JUMSI) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Muhasabatuna: Jurnal Akuntansi Syariah AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah International Journal Of Economics Social And Technology Jurnal Ekonomi dan Bisnis International Journal of Accounting & Finance in Asia Pasific IIJSE Aksaqila International Humanities and Social Sciences [AIHSS] Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Ragam Pengabdian International Journal of Economics and Management Research Optimal: Jurnal Ekonomi dan Manajemen
Siti Mujiatun
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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AKSIOLOGI PENELITIAN MANAJEMEN BERKELANJUTAN DALAM PENGUATAN DAYA SAING UMKM DI ERA GLOBALISASI EKONOMI Wira, Teguh Satya; Siregar, Abdul Rahim; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5727

Abstract

Abstract: This research aims to analyze the axiological foundation of sustainable management for Micro, Small, and Medium Enterprises (MSMEs) and its role in building competitive advantage in the global economic era. Using a qualitative approach with a multi-case study design, this study explores how intrinsic values (business ethics, intergenerational justice, environmental preservation) and extrinsic values (profit, consumer loyalty, market access) form the philosophical basis for adopting sustainable practices. Data were collected through in-depth interviews, Focus Group Discussions (FGD), observation, and document studies involving MSMEs that have implemented sustainability principles. Thematic analysis reveals that the internalization of axiological values encourages the operationalization of the Triple Bottom Line and ESG (Environmental, Social, Governance) frameworks in business strategies. The integration of these values proves to be a significant source of competitive advantage for MSMEs, manifested through green brand image differentiation, operational efficiency, access to new ethical markets, and increased business resilience. This study contributes theoretically by enriching the discourse on sustainable management with a value-based philosophical perspective, specifically within the MSME context. Practically, it provides recommendations for MSMEs, policymakers, and facilitators in the form of a contextual implementation roadmap, integrated training programs, and supportive policies to accelerate the inclusive and sustainable transformation of MSMEs. Keywords: Axiology, Sustainable Management, MSME Competitiveness, ESG, Globalization. Abstrak : Penelitian ini bertujuan untuk menganalisis landasan aksiologi dari manajemen berkelanjutan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta perannya dalam membangun keunggulan kompetitif di era ekonomi global. Dengan menggunakan pendekatan kualitatif dan desain studi multi-kasus, penelitian ini mengeksplorasi bagaimana nilai-nilai intrinsik (etika bisnis, keadilan antargenerasi, kelestarian lingkungan) dan nilai-nilai ekstrinsik (profit, loyalitas konsumen, akses pasar) membentuk landasan filosofis bagi adopsi praktik berkelanjutan. Pengumpulan data dilakukan melalui wawancara mendalam, Focus Group Discussion (FGD), observasi, dan studi dokumen yang melibatkan UMKM yang telah menerapkan prinsip keberlanjutan. Analisis tematik mengungkapkan bahwa internalisasi nilai-nilai aksiologis mendorong operasionalisasi kerangka Triple Bottom Line dan ESG (Environmental, Social, Governance) dalam strategi bisnis. Integrasi nilai-nilai ini terbukti menjadi sumber keunggulan bersaing yang signifikan bagi UMKM, yang diwujudkan melalui diferensiasi citra merek hijau, efisiensi operasional, akses ke pasar etis baru, serta peningkatan ketahanan usaha. Kajian ini memberikan kontribusi teoretis dengan memperkaya wacana manajemen berkelanjutan dengan perspektif filosofis berbasis nilai, khususnya dalam konteks UMKM. Secara praktis, penelitian ini menyediakan rekomendasi bagi UMKM, pembuat kebijakan, dan pendamping dalam bentuk roadmap implementasi kontekstual, program pelatihan terpadu, serta kebijakan pendukung untuk mempercepat transformasi UMKM yang inklusif dan berkelanjutan. Kata Kunci: Aksiologi, Manajemen Berkelanjutan, Daya Saing UMKM, ESG, Globalisasi.
AKSIOLOGI DAN ETIKA PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN Nasution, Donni; Feriyanto, Feriyanto; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5646

Abstract

The development of Artificial Intelligence (AI) has brought significant changes to managerial decision-making processes. AI is capable of improving efficiency, accuracy, and the speed of data analysis across various managerial functions. However, the utilization of AI also raises axiological and ethical issues, particularly concerning values, responsibility, transparency, fairness, and the social impacts of the decisions generated. This paper aims to examine the axiological and ethical aspects of AI usage in managerial decision-making by highlighting its benefits, risks, and associated moral implications. Through a conceptual approach and literature review, this study discusses the importance of applying ethical principles such as accountability, fairness, and human oversight in the use of AI. The findings indicate that the integration of AI in management must be accompanied by a clear value-based and ethical framework to ensure that the technology provides optimal benefits without neglecting human values and social responsibility
FILSAFAT ILMU DALAM PENGEMBANGAN INOVASI UMKM BERBASIS DIGITAL Sutriono, Sutriono; Irsyad, Muhammad; Tambunan, Elisabet; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5724

Abstract

Abstract: Digital transformation has become a major force shaping the dynamics of the global economy, including Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Amid technological disruption and changing consumer behavior, the ability of MSMEs to innovate is a key factor in maintaining business sustainability. However, innovation efforts are often oriented solely toward technical and economic aspects, without considering the underlying philosophical dimensions and scientific values. Therefore, this study examines the role of the philosophy of science in the development of digital-based MSME innovation, emphasizing the three main pillars of the philosophy of science epistemology, ontology, and axiology as a conceptual framework. Methodologically, this study employs a qualitative approach based on a literature review by examining books, scientific journals, and previous research findings published over the past ten years. The results indicate that the philosophy of science plays a central role in shaping a scientific, reflective, and ethical mindset among MSME actors. The epistemological dimension helps MSMEs understand innovation as a systematic scientific knowledge process; the ontological dimension guides business actors to interpret innovation as a form of existence and social value in the digital era; while the axiological dimension emphasizes the importance of ethics, social responsibility, and sustainability in the application of technology. These three dimensions are integrated in creating innovation that is not only economically efficient but also meaningful from a humanitarian perspective. This study concludes that the development of digital-based MSME innovation in Indonesia needs to be grounded in the philosophy of science to achieve a balance between technological progress and moral values. This approach can foster the creation of a sustainable, inclusive, and socially just digital business ecosystem. Thus, the philosophy of science is not merely an abstract academic discipline, but also a practical foundation for building ethical, knowledge-based, and highly competitive MSME innovation. Keywords: Philosophy of Science, Epistemology, Ontology, Axiology, Digital Innovation, MSMEs Abstrak: Transformasi digital telah menjadi kekuatan utama dalam membentuk dinamika perekonomian global, termasuk bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Di tengah disrupsi teknologi dan perubahan perilaku konsumen, kemampuan UMKM untuk berinovasi menjadi kunci utama dalam menjaga keberlanjutan bisnis. Namun, inovasi yang dilakukan sering kali hanya berorientasi pada aspek teknis dan ekonomi, tanpa mempertimbangkan dimensi filosofis dan nilai-nilai ilmiah yang mendasarinya. Oleh karena itu, penelitian ini mengkaji peran filsafat ilmu dalam pengembangan inovasi UMKM berbasis digital, dengan menekankan tiga pilar utama filsafat ilmu epistemologi, ontologi, dan aksiologi sebagai kerangka konseptual.Secara metodologis, kajian ini menggunakan pendekatan kualitatif berbasis studi literatur dengan meninjau buku, jurnal ilmiah, dan hasil penelitian terdahulu dalam kurun waktu sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa filsafat ilmu memiliki peran sentral dalam membentuk pola pikir ilmiah, reflektif, dan etis pada pelaku UMKM. Dimensi epistemologi membantu UMKM memahami inovasi sebagai proses pengetahuan ilmiah yang sistematis; ontologi menuntun pelaku usaha untuk memaknai inovasi sebagai wujud eksistensi dan nilai sosial dalam era digital; sedangkan aksiologi menekankan pentingnya etika, tanggung jawab sosial, dan keberlanjutan dalam penerapan teknologi. Ketiga dimensi ini saling terintegrasi dalam menciptakan inovasi yang tidak hanya efisien secara ekonomi, tetapi juga bermakna secara kemanusiaan. Kajian ini menyimpulkan bahwa pengembangan inovasi UMKM berbasis digital di Indonesia perlu berlandaskan pada filsafat ilmu agar tercipta keseimbangan antara kemajuan teknologi dan nilai moral. Pendekatan ini mampu mendorong terciptanya ekosistem bisnis digital yang berkelanjutan, inklusif, dan berkeadilan sosial. Dengan demikian, filsafat ilmu tidak hanya menjadi disiplin akademik abstrak, melainkan juga fondasi praktis dalam membangun inovasi UMKM yang beretika, berpengetahuan, dan berdaya saing tinggi. Kata kunci: Filsafat Ilmu, Epistemologi, Ontologi, Aksiologi, Inovasi Digital, UMKM
FILSAFAT ILMU SEBAGAI LANDASAN PENGEMBANGAN MODEL MANAJEMEN BERBASIS KETANGKASAN DAN KETAHANAN Siagian, Supriadi; Hidayah, Taufiq; Purwanto, Purwanto; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5726

Abstract

Abstract: This study explores the pivotal role of philosophy of science as an ontological, epistemological, and axiological foundation in developing organizational management models based on agility and resilience amid 21st-century VUCA uncertainties. Through a qualitative reflective approach employing conceptual systematic literature review, the research synthesizes fragmented management literature, revealing that agility represents the dynamic essence of organizations as adaptive social systems,, while resilience embodies value-oriented sustainability preserving core identity and long-term purpose. Epistemological pluralism integrates empirical data, tacit knowledge, and contextual reflection, transcending instrumental paradigms. Compared to prior studies focused on operational metrics, this framework offers deeper philosophical reflection, addressing research gaps in ethical and existential dimensions. Theoretical contributions include an integrated tri-dimensional matrix linking philosophy to adaptive capabilities, enriching management discourse. Practical implications urge balanced agility-resilience practices for Indonesian MSMEs and public sectors, emphasizing value-embedded decision-making. Limitations encompass the conceptual nature lacking empirical validation, suggesting future mixed-methods testing across cultural contexts. This work pioneers a normative paradigm shift, positioning philosophically grounded models as essential for sustainable organizational thriving in turbulent environments.. Keywords: Philosophy of Science, Organizational Agility, Organizational Resilience, Management Model, Sustainability. Abstrak: Penelitian ini mengkaji peran fundamental filsafat ilmu sebagai landasan ontologis, epistemologis, dan aksiologis dalam pengembangan model manajemen organisasi berbasis ketangkasan dan ketahanan di tengah ketidakpastian VUCA abad ke-21. Melalui pendekatan kualitatif reflektif dengan desain systematic literature review konseptual, kajian mensintesis literatur manajemen yang terfragmentasi, mengungkap ketangkasan sebagai esensi ontologis organisasi sebagai sistem sosial adaptif, sementara ketahanan mencerminkan orientasi aksiologis keberlanjutan nilai yang mempertahankan identitas inti dan tujuan jangka panjang. Pluralisme epistemologis mengintegrasikan data empiris, pengetahuan tacit, dan refleksi kontekstual, melampaui paradigma instrumental. Dibandingkan studi terdahulu yang berfokus metrik operasional, kerangka ini tawarkan refleksi filosofis mendalam, mengisi kesenjangan dimensi etis-eksistensial. Kontribusi teoretis mencakup matriks tiga dimensi terintegrasi yang hubungkan filsafat dengan kapabilitas adaptif, memperkaya wacana manajemen. Implikasi praktis dorong praktik seimbang ketangkasan-ketahanan bagi UMKM dan sektor publik Indonesia, dengan pengambilan keputusan berbasis nilai. Keterbatasan bersifat konseptual tanpa validasi empiris, sarankan pengujian mixed-method lintas konteks budaya ke depan. Kajian ini mempelopori paradigma normatif baru, memposisikan model berlandaskan filsafat sebagai esensial bagi keberlanjutan organisasi di lingkungan turbulen. Kata kunci: Philosophy of Science, Organizational Agility, Organizational Resilience, Management Model, Sustainability.
PARADIGMA KRITIS DAN AKSIOLOGI DALAM PENGEMBANGAN MANAJEMEN KEINGINAN DI LEMBAGA BISNIS Rahayu, Elly; Kifti, Wan Mariatul; Muti'ah, Rahma; Mujiatun, Siti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5643

Abstract

Abstract: This riset conceptually explores the analysis of power structures in the management of desires inside modern business organizations via the lens of critical paradigms and how axiological principles such as justice, sustainability, and autonomy might steer business practices towards enhanced ethicality and introspection. The critical paradigm method aims to "uncover" the concealed mechanisms underlying the formation and regulation of desires (for example, via marketing and self-responsibilization) to expose the ideological hegemony that sustains injustice. The action approach, on the other hand, stresses the importance of making moral ideals a part of company plans and practices. The synthesis of recent literature indicates that in the absence of normative values, business practices are susceptible to manipulation, exploitation, and the abuse of power, including market power. Companies that continuously adhere to ethical norms, such as justice, social responsibility, and openness, tend to exhibit greater competitiveness and longevity. This article asserts that establishing critical paradigms in desire management enhances accountability for socio-ecological consequences, while axiological values function as a normative guide to ensure that businesses do not solely "manage desires" for profit but also honor consumer autonomy, maintain distributive justice, and safeguard environmental sustainability. Practical implications necessitate the establishment of corporate policies that prioritize public welfare, in accordance with OECD guidelines on Responsible Business Conduct, coupled with the enhancement of consumer critical literacy to foster collective awareness that enables structural protections against market dominance
Paradigma Penelitian dalam Ilmu Manajemen Farisa Sabila; Nurul Hamdiah Junaidi; Afandi Oloan Harahap; Asri Ekadinata; Siti Mujiatun
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/c17ysm97

Abstract

paradigma penelitian memiliki peran fundamental dalam membentuk cara pandang ilmiah terhadap realitas, pengetahuan, dan metode penelitian dalam ilmu manajemen. Perbedaan paradigma menghasilkan perbedaan mendasar dalam perumusan masalah, pemilihan metode, teknik analisis, serta interpretasi hasil penelitian. Artikel ini bertujuan untuk menganalisis paradigma penelitian dalam ilmu manajemen melalui pendekatan filosofis yang mencakup ontologi, epistemologi, dan metodologi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka (library research) terhadap literatur klasik dan kontemporer dalam filsafat ilmu dan manajemen. Hasil kajian menunjukkan bahwa paradigma positivistik menekankan objektivitas dan pengukuran empiris, paradigma konstruktivistik menekankan pemaknaan subjektif dan konstruksi sosial, sedangkan paradigma kritis berfokus pada relasi kekuasaan dan pembebasan sosial. Pemilihan paradigma yang tepat berimplikasi langsung terhadap kualitas, konsistensi metodologis, dan relevansi hasil penelitian manajemen. Oleh karena itu, pemahaman paradigma menjadi prasyarat penting dalam penyusunan penelitian tesis maupun pengembangan teori manajemen.
The Role Of The Community In Increasing Sharia Financial Literature And Inclussion Siti Mujiatun
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2119

Abstract

People are still not aware of the surrounding digital environment so they cannot use their income to save, invest, protect and meet economic needs. The purpose of this study is to determine the role of the community in improving financial literacy and financial inclusion, using library research methods in the form of books, journals, and issues that are currently developing. The result of the research is that with the advantages that the sharia community has as an inseparable part of the social system of the Muslim community in Indonesia, the community has the potential to play its role in developing Islamic financial literacy and inclusion in Indonesia. The potential possessed by the community at least includes, among others, helping to support the National Strategy for Indonesian Financial Literacy; mediator development of Islamic financial literacy and inclusion through social capital; and open cooperation with a participatory culture.
Strategi Green Marketing Dalam Komersialisasi Pupuk Organik Berbasis Limbah Ternak Di Tanjung Karang, Selangor Nel Arianty; Jufrizen Jufrizen; Siti Mujiatun
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 1 (2026): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v8i1.29195

Abstract

Kegiatan ini bertujuan dalam upaya meningkatkan kapasitas kelompok peternak dan pengelola limbah ternak di Tanjung Karang, Selangor dalam mengimplementasikan strategi green marketing pada komersialisasi pupuk organik berbasis limbah ternak. Permasalahan utama mitra meliputi keterbatasan dalam aspek pemasaran, belum adanya identitas merek dan kemasan yang menarik, serta rendahnya pemanfaatan media digital. Metode pelaksanaan kegiatan dilakukan melalui pelatihan dan pendampingan yang mencakup penyampaian materi green marketing mix, pelatihan branding dan desain kemasan ramah lingkungan, serta pendampingan pemasaran digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan mitra dalam menyusun strategi pemasaran yang lebih terstruktur, membangun identitas produk, serta memanfaatkan media sosial sebagai sarana promosi. Dengan adanya program ini memberikan dampak positif terhadap penguatan ekonomi masyarakat sekaligus mendorong praktik pertanian berkelanjutan melalui optimalisasi limbah ternak.
Pengaruh Literasi Keuangan, Digital Marketing, Dan Word Of Mouth Terhadap Minat Generasi Z Menabung Pada Bank Syariah (Studi Kasus Masyarakat Binjai Kota) Yuli Sahara Nst; Siti Mujiatun
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4465

Abstract

This research was conducted with the aim of analyzing the effect of financial literacy, digital marketing, and word of mouth on the z generation's interest in saving at Islamic banks. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test and determination test. Based on the results of the study, it shows that the Financial Literacy variable (X1) has a positive and significant effect on the Z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (3.340) >ttable (1.984) with a significant value of 0.001 <0.05, Digital Marketing variable (X2) has a positive and significant effect on the z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (4.708) > ttable (1.984) with a significant value of 0.000 <0.05, word of mouth variable (X3) has a positive and significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining tcount (2.735) >ttable (1.983) with a significant value of 0.007 < 0.05, test simultaneously on the Financial Literacy variable (X1), Digital Marketing (X2), and Word Of Mouth (X3) state that there is a jointly significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining Fcount (86.492) >  Ftable (2.70) with a significant level of 0.000.
LEADERSHIP DYNAMICS AND QUALITY MANAGEMENT: ENHANCING AMIL PERFORMANCE IN ZAKAT INSTITUTIONS Riski Aseandi; Ulen Bangun; Siti Mujiatun; Meisya Darus
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18502851

Abstract

This study investigates the influence of transformational and transactional leadership styles on the performance of zakat officers (amil) in zakat institutions in Medan City, with Total Quality Management (TQM) examined as a mediating variable. Utilizing a quantitative approach, data were collected from 31 amil zakat through a structured questionnaire, and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test direct and indirect relationships among variables. The results reveal that both transformational and transactional leadership significantly affect amil performance, but transformational leadership exerts a stronger impact in driving performance and supporting TQM implementation. TQM itself plays a critical mediating role, amplifying the influence of both leadership styles on performance outcomes. These findings suggest that leadership effectiveness in zakat institutions is not solely determined by leaders’ behavior but also depends on the organization’s ability to institutionalize comprehensive quality management practices. The study enriches the understanding that combining visionary, inspirational, and adaptive leadership with a quality-oriented organizational culture is key to fostering professionalism and accountability among amil zakat. This research contributes practically by highlighting the importance of prioritizing transformational leadership supported by consistent TQM application as a relevant strategy to enhance governance, transparency, and public trust in zakat institutions in Medan
Co-Authors ,, Mavianti Abdul Rahim Siregar Abdul Rahim Siregar Adjie Rahim Ramadhan Afandi Oloan Harahap Afif Badawi Agusty Ningrum, Dhea Ahmad Afandi Ahmad Affandi Alicia Hanna Fadilla Amalia Afsari Andani, Salsabila Maisah Asri Ekadinata Badawi, Afif Darma Wijaya Dedek Kurniawan Gultom Dedy Lazuardi Devira Restika Salsa Bila Gulo Dewita Dhea Agusty Ningrum Difi Oktavianny, Syiva Dina Fitri Wulandari Dini Erika Donni Nasution Dwi Febriyanthi Dwita Ferina Edisah Putra Nainggolan Elisabet Tambunan Elisabet Tambunan Elly Rahayu Elsa Manora Nasution Fadhli bin Wan Mahmud Khairi Fahmi Azhar Nasution Fandra Dikhi Januardani Fandra Dikhi Januardani Fanreza, Robie Farisa Sabila Feriyanto Feriyanto Feriyanto Feriyanto Fikri Nur Ardiansyah Formaida Tambunan Hafidz Hafidz Hanifah Jasin Harahap, Mailina Ihdina Gustina Isra Hayati Jihan Fadhilah Jufrizen Julita, Julita Junimar, Junimar Khairi, Fadhli bin Wan Mahmud Kifti, Wan Mariatul Marnis Wanji Marpaung, Durahman Marupa Siregar Maya Sari Maya Sari Mega Lestari Meisya Darus Miss Diana Laewang Muhammad Arif Muhammad Dahriansyah Muhammad Firmansyah Muhammad Irsyad Muhammad Irsyad Muhammad Rais Prayoga MUIS FAUZI RAMBE Munasip, Adi Muti'ah, Rahma Mutia Nurhalizah Mutiah Khaira Sihotang Nadia Ika Purnama Najiyullah Subhani Lubis Nasution, Donni Nasution, Rahmi Andini Nasution, Salman Nasution, Salman Nel Arianty Novien Rialdy Novita Sari Nurul Hamdiah Junaidi Nurzannah Pandapotan Ritonga Pebri, Prianda Pipit Putri Hariani MD Purwanto Purwanto Purwanto Purwanto PUTRI WAHYUNI Qahfi Romula Siregar Rahayu, Elly Rahma Muti&#039;ah Rahma Muti’ah Rahma Pratiwi Rahmad Bahagia Rahmat Hidayat Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati Rahmayati, Rahmayati Raihanah Daulay Rini Astuti Riski Aseandi Ritonga, Diana Rosalina Rizki Hannum Samsi Samsi Sarida Sirait Siagian, Supriadi Siagian, Tomy Sun Sipahutar, Muhammad Ali Siregar, Abdul Rahim Supiah Ningsih Supriadi Siagian Susi Yusfika Panjaitan SUTRIONO SUTRIONO Sutriono Sutriono Syahriani Siregar Taufiq Hidayah Taufiq Hidayah Teguh Arya Abdullah Teguh Satya Wira Tomy Sun Siagian Ulen Bangun Wan Mariatul Kifti Windy Anggrainy Siregar Wira, Teguh Satya Yasinta Fiannisa YUDI SISWADI Yuli Sahara Nst Yusnandar, Willy Zaini Nurasa Azzahra