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DIGITAL-BASED SUSTAINABLE MANAGEMENT TRANSFORMATION IN IMPROVING LEARNING SYSTEM AT STATE JUNIOR HIGH SCHOOL 1 INDRALAYA SELATAN Reni Januarti; Zulkifli Sultan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.712

Abstract

Digital transformation has become an important element in the development of sustainable education management in the current technological era. This research aims to describe how digital-based sustainable management is implemented in improving the learning system at State Junior High School 1 Indralaya Selatan. The approach used is descriptive qualitative with a case study method. Data was collected through semi-structured interviews with 10 participants consisting of the principal, teachers, administrative staff and school committee. The results showed that the school has adopted some digital practices, such as the use of online learning platforms and cloud-based administration systems, but the implementation is still partial and not fully integrated into long-term managerial policies. The main challenges include low digital literacy, limited infrastructure and the absence of consistent internal policies. Nonetheless, digitalization has been shown to improve learning effectiveness and school operational efficiency. This research recommends the need to strengthen human resource capacity, formulate comprehensive digital policies, and invest in infrastructure and collaboration among educators to support the sustainability of digital transformation in school management.
The Mediating Effect of Learning Agility between Innovation Capability and Organizational Performance in Government Training Institutions Abdul Hamid; Abdul Rahman Rahim; Zulkifli Sultan; Slamet Ahmadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.4511

Abstract

Public sector organizations face significant challenges in enhancing performance during digital transformation. This study examines the effect of innovation capability and learning agility, comprising eight dimensions, including two novel dimensions: digital flexibility and cross-functional collaboration, in driving organizational performance at the Ministry of Religious Affairs. The research involved 307 civil servants across 14 regions of the Religious Education and Training Center, employing a quantitative approach with PLS-SEM analysis. Results demonstrate that innovation capability significantly influences both learning agility and organizational performance. Learning agility exhibits strong positive effects on organizational performance and serves as a significant partial mediator in the relationship between innovation capability and performance. The research model explains substantial variance in both learning agility and organizational performance, demonstrating substantive contribution. The novel learning agility dimensions, digital flexibility, and cross-functional collaboration, prove significantly contributory to the model, reflecting relevance to digital transformation and public sector challenges in Indonesia. This study provides the first empirical evidence of learning agility’s mediating role in Indonesia’s government training sector and recommends strategic human resource policies, including strengthening learning agility training programs, digital infrastructure investment, fostering cross-functional collaborative culture, implementing robust knowledge management systems, and organizational structure alignment to promote sustainable organizational learning.
Beban Kerja, Efikasi Diri, dan Keberhasilan Karir: Peran Mediasi Pengembangan Diri pada Pejabat Fungsional Pemeriksa Elvira Hazni; Zulkifli Sultan; Juanda Juanda
Jurnal Ilmu Manajemen Terapan Vol. 7 No. 5 (2026): Jurnal Ilmu Manajemen Terapan (Mei - Juni 2026)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jimt.v7i5.8475

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan efikasi diri terhadap keberhasilan karir dengan pengembangan diri sebagai mediasi pada pejabat fungsional pemeriksa BPK Perwakilan Provinsi Sumatera Barat. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa efikasi diri berpengaruh positif dan signifikan terhadap pengembangan diri, serta pengembangan diri berpengaruh positif dan signifikan terhadap keberhasilan karir auditor. Beban kerja juga terbukti berpengaruh signifikan terhadap keberhasilan karir. Namun demikian, beban kerja tidak berpengaruh signifikan terhadap pengembangan diri, dan efikasi diri tidak berpengaruh langsung terhadap keberhasilan karir. Pengembangan diri terbukti memediasi secara penuh hubungan antara efikasi diri dan keberhasilan karir. Pengembangan diri juga terbukti memediasi secara parsial hubungan antara beban kerja dan keberhasilan karir. Nilai koefisien determinasi menunjukkan bahwa model mampu menjelaskan 28,1% variabel pengembangan diri dan 46,4% variabel keberhasilan karir auditor. Temuan ini menunjukkan bahwa keberhasilan karir auditor tidak hanya dipengaruhi oleh faktor struktural seperti beban kerja, tetapi juga oleh faktor psikologis yang diwujudkan melalui perilaku pengembangan diri. Penelitian ini menegaskan pentingnya peran pengembangan diri sebagai faktor psikologis dalam meminimalkan dampak negatif beban kerja terhadap keberhasilan karir. Penelitian ini juga memberikan kontribusi teoretis dalam integrasi teori Job Demand, Social Cognitive Theory, Growth Mindset Theory dan Career Success Theory, serta implikasi praktis bagi pengelolaan karir pejabat fungsional pemeriksa BPK Perwakilan Provinsi Sumatera Barat secara berkelanjutan.
Promotion Strategy and Customer Satisfaction on Student Enrollment Rate: Mediating Role of Value Co-Creation at an Islamic Boarding School Indonesia Abdul Azis; Yudha Budi Abadi; Zulkifli Sultan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.605-632

Abstract

Purpose: This study aims to analyze the effect of promotion strategy and customer satisfaction on student enrollment rates, with value co-creation as a mediating variable, in the context of Islamic boarding schools (pesantren) in Indonesia. This research is motivated by the phenomenon of stagnation in new student growth occurring in several pesantren despite continuous promotional efforts. The Service-Dominant Logic (SDL) approach is employed to explain the role of interaction and collaboration between educational institutions and parents in the process of educational value creation. Methodology: This study employs a quantitative approach with a cross-sectional survey design. Data were collected from parents or guardians of junior and senior high school students at Pesantren Ibnu Salam Nurul Fikri, Serang. A total of 147 samples were obtained, and data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) to examine both direct and indirect relationships among variables. Results: The results show that promotion strategy has no significant direct effect on student enrollment rates. Conversely, customer satisfaction has a positive and significant effect on student enrollment decisions. Value co-creation also proves to have a positive and significant effect on student enrollment rates. Furthermore, value co-creation fully mediates the relationship between promotion strategy and student enrollment rates, and partially mediates the relationship between customer satisfaction and student enrollment rates. Findings: The findings indicate that the simultaneous influence of promotion strategy and customer satisfaction on student enrollment rates becomes stronger when mediated by value co-creation. Novelty & Originality: The novelty of this study lies in the application of Service-Dominant Logic to the context of Islamic education marketing, an area rarely explored in prior research. Its originality emerges from the integration of value co-creation as a mediating mechanism between promotional efforts and enrollment outcomes in the pesantren setting. Conclusions: This study concludes that increasing student enrollment in pesantren cannot rely solely on promotion strategies. Pesantren need to prioritize customer satisfaction and encourage value co-creation processes through active involvement of parents and prospective students. These findings strengthen the relevance of Service-Dominant Logic in the context of Islamic education marketing and provide practical implications for managing pesantren promotion strategies. Type of Paper: This paper is an empirical research paper.
Peran Mediasi Profesionalisme dalam Hubungan antara Pengalaman Kerja, Beban Kerja, dan Kemampuan Komunikasi terhadap Kualitas Pelaporan Hasil Pemeriksaan (Studi Empiris pada BPK Perwakilan Provinsi Sumatera Barat) Nurbayti Nurbayti; Zulkifli Sultan; Nurul Hidayat
Jurnal Ilmu Manajemen Terapan Vol. 7 No. 4 (2026): Jurnal Ilmu Manajemen Terapan (Maret - April 2026)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jimt.v7i4.7897

Abstract

Penelitian ini bertujuan untuk menguji hubungan kausal antara pengalaman kerja, beban kerja, dan kemampuan komunikasi terhadap kualitas pelaporan hasil pemeriksaan, serta mengevaluasi peran profesionalisme sebagai variabel mediasi dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan pendekatan cross-sectional. Populasi penelitian merupakan seluruh pemeriksa pada BPK Perwakilan Provinsi Sumatera Barat dan metode sampling yang digunakan adalah sensus terhadap 120 orang responden. Pengumpulan data dilakukan melalui kuesioner tertutup dengan analisis data menggunakan Partial Least Squares-Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan pengalaman kerja, beban kerja, kemampuan komunikasi, dan profesionalisme berpengaruh positif dan signifikan terhadap kualitas pelaporan hasil pemeriksaan. Temuan ini mengindikasikan bahwa job demands yang tinggi tidak selalu menurunkan kualitas pelaporan hasil pemeriksaan jika tersedia job resources serta kontrol kualitas yang memadai dalam mencegah tekanan yang berlebih. Selanjutnya, hasil uji mediasi menunjukkan profesionalisme tidak mampu memediasi pengaruh pengalaman kerja terhadap kualitas pelaporan hasil pemeriksaan, namun dapat memediasi pengaruh beban kerja dan kemampuan komunikasi terhadap kualitas pelaporan hasil pemeriksaan secara signifikan. Temuan penelitian ini mengindikasikan pengalaman kerja meningkatan kualitas pelaporan hasil pemeriksaan bekerja secara langsung, sementara beban kerja dan kemampuan komunikasi meningkatkan kualitas pelaporan hasil pemeriksaan melalui pembentukan profesionalisme. Penelitian ini menunjukkan bahwa pengalaman kerja tidak secara langsung terinternalisasi sebagai perilaku profesional, sehingga dapat memberikan kontribusi teoritis dengan menegaskan profesionalisme sebagai variabel mediasi yang selektif dalam hubungan tersebut. Temuan ini memperkaya literatur akuntansi sektor publik, khususnya dalam konteks lembaga pemeriksa eksternal pemerintah.
The Effect of Ecological Human Resources on Pro-Environmental Work Climate: The Moderating Roles of Management Commitment and Employee Awareness in Private Companies in Bali Ni Luh Kardini; Wayan Gede Supartha; Hj. Sri Langgeng Ratnasari; Zulkifli Sultan
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.5453

Abstract

This study examines the effect of Ecological Human Resources (EHR) on pro-environmental work climate and tests the moderating roles of management commitment and employee awareness. The study used a quantitative cross-sectional survey of 60 employees from private companies in Bali that had environmental programs or sustainability-related policies. Data were collected using a five-point Likert questionnaire and analyzed using Partial Least Squares Structural Equation Modeling. The measurement model met the criteria for convergent validity, discriminant validity, and internal consistency. The structural model showed that EHR had a positive and significant effect on pro-environmental work climate. Management commitment did not significantly moderate the relationship. Employee awareness significantly strengthened the relationship. The model explained 81.1% of the variance in pro-environmental work climate. The findings show that ecological HR practices can shape a greener workplace climate when employees understand environmental issues and translate policy into daily work behavior. Keywords: Ecological Human Resources; Green Human Resource Management; Pro-Environmental Work Climate; Employee Awareness; Management Commitment
Pengaruh Budaya Kerja Dan Kompetensi Terhadap Kinerja Karyawan Melalui Motivasi Kerja Sebagai Variabel Mediasi di PT. PLN MCTN Pahala Silaen; Heffi Christya Rahayu; Zulkifli Sultan
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9211

Abstract

Penelitian ini menyelidiki pengaruh budaya kerja, kompetensi, dan motivasi kerja terhadap kinerja karyawan di PT Mandau Cipta Tenaga Nusantara (PT MCTN) selama restrukturisasi organisasinya pada bulan Agustus 2021. Sebelumnya diklasifikasikan sebagai Perusahaan Penanaman Modal Asing (PMA) yang dimiliki oleh Chevron Standard Limited (CSL), PT MCTN diintegrasikan ke dalam PT PLN (Persero) sebagai Badan Usaha Milik Negara (BUMN). Perubahan ini mengharuskan karyawan untuk menyesuaikan pola pikir, perilaku, dan rutinitas mereka dengan lingkungan manajemen yang baru. Penelitian ini bertujuan untuk menganalisis bagaimana budaya kerja dan kompetensi memengaruhi kinerja karyawan, dengan motivasi kerja bertindak sebagai faktor mediasi yang dapat memperkuat hubungan ini. Pengumpulan data dilakukan melalui survei dengan menggunakan skala Likert lima poin yang melibatkan semua karyawan, dan data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa budaya kerja dan kompetensi secara signifikan memengaruhi motivasi kerja dan kinerja karyawan. Budaya kerja yang mendukung dan positif meningkatkan motivasi, yang selanjutnya meningkatkan kinerja karyawan. Lebih lanjut, kompetensi karyawan, termasuk keterampilan teknis dan sifat-sifat perilaku, memainkan peran penting dalam memotivasi karyawan dan meningkatkan kinerja. Motivasi kerja ditemukan memediasi sebagian hubungan antara lingkungan kerja, kompetensi, dan kinerja karyawan. Temuan ini menyoroti pentingnya bagi organisasi untuk mengembangkan budaya kerja yang adaptif, berinvestasi dalam keterampilan karyawan, dan menumbuhkan motivasi intrinsik untuk mempertahankan tingkat kinerja yang tinggi. Menyelaraskan strategi budaya dengan kebijakan SDM, seperti pelatihan yang terarah dan sistem penghargaan, dapat meningkatkan kinerja karyawan selama masa perubahan organisasi.
The Effect of Work Motivation, Organizational Commitment, and Leadership Style on Financial Management Accountability in Villages Moderated by Competency in Sikka Regency Johanis W. Donbosko; Zulkifli Sultan; Juanda
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1401

Abstract

Accountability in village financial management is a fundamental principle that must be implemented by village governments to ensure transparency and responsible use of public funds. However, various findings in Sikka Regency indicate weaknesses in financial administration, suggesting that internal organizational factors such as work motivation, organizational commitment, leadership style, and apparatus competency may influence the level of accountability. This study aims to analyze the effect of work motivation, organizational commitment, and leadership style on the accountability of village financial management, and to examine whether the competency of village apparatus moderates these relationships in Sikka Regency. The study employed a quantitative research approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from village government officials involved in the Village Financial Management Implementation Team (PPKD). The analysis was conducted using SmartPLS software to test the relationships between variables and the moderating effect of competency. The results show that work motivation, organizational commitment, and leadership style have a positive and significant effect on the accountability of village financial management. However, the competency of village apparatus does not moderate the relationship between these variables and financial management accountability. Organizational behavioral factors play an important role in improving accountability in village financial management. Strengthening motivation, commitment, and leadership quality among village officials is essential to promote transparent and responsible financial governance.
Fostering Entrepreneurial Character of University Students Through Digital Learning and Green Economy Integration Zulkifli Sultan
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3343

Abstract

The transformation of higher education into entrepreneurial universities requires innovative approaches to teaching that integrate digital learning and sustainability values. While previous research has highlighted the potential of technology-enhanced education, less is known about whether digital learning effectively shapes student character and entrepreneurial aspirations when compared with sustainability-oriented pedagogy. This study aims to examine the influence of digital learning and green economic orientation on student character development and its subsequent effect on entrepreneurial interest. Using a quantitative design, data were collected from 198 university students enrolled in entrepreneurship-related programs and analyzed with structural equation modeling (SEM) using AMOS. The results show that green economic orientation significantly predicts student character development, which in turn strongly influences entrepreneurial interest. However, digital learning does not exhibit a significant direct effect on character formation, suggesting that technology-driven pedagogy alone may be insufficient to instill entrepreneurial values. These findings extend human capital and institutional theories by demonstrating the differential impact of educational inputs on entrepreneurial readiness. Practically, the study highlights the need for universities to redesign digital curricula by embedding sustainability-oriented and interactive pedagogy. Although limited by its cross-sectional design, this research provides important directions for future studies to test the long-term and cross-contextual effects of integrating digital learning and sustainability in entrepreneurship education
Pengaruh Budaya Organisasi Toksik terhadap Resiliensi dan Turnover Intention Generasi Z: Mediasi Stres Kerja dan Emotional Exhaustion Ni Luh Kardini; Wayan Gede Supartha; Hj. Sri Langgeng Ratnasari; Zulkifli Sultan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 4 No. 2 (2026): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v4i2.2767

Abstract

This study examines the effects of toxic organizational culture on work resilience and turnover intention, with job stress and emotional exhaustion as mediating variables among Generation Z private-sector employees in Denpasar, Bali. A quantitative explanatory design was employed using survey data from 150 respondents selected through purposive sampling. Respondents were Generation Z employees aged 17–30 years with at least one year of work experience. Data were measured using a five-point Likert scale and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that toxic organizational culture has a positive and significant effect on work resilience, job stress, and emotional exhaustion, but has no significant direct effect on turnover intention. Job stress significantly increases turnover intention and significantly mediates the relationship between toxic organizational culture and turnover intention. In contrast, emotional exhaustion does not significantly mediate the relationships examined. The model explains 52.2% of work resilience and 97.8% of turnover intention. These findings indicate that turnover intention emerges primarily through accumulated job stress rather than a direct response to toxic culture, highlighting the importance of organizational interventions that reduce workplace stress and toxic practices.
Co-Authors Abdul Azis Abdul Hamid Abdul Rahman Rahim Abdul Rahman Rahim Abdul Rahman rahim Abdul Wahab Ali Murdhani Ngandoh Alqarni, Wais Ami Pujiwati Ana Sriekaningsih Andi Harmoko Arifin Andriyansah . Any Meilani Aripradono, Heru Wijayanto Astrid Octina Eledora Baharuddin Baharuddin D. Hadji Latif, Sahraman Dian Fitri Dian Fitri Diky Paramitha Due G. B. Sihombing Dwirini Dwirini Dwirini Eka Pariyanti Eka Wirajuang Daurrohmah Eledora, Astrid Octina Elvira Hazni Endi Rekarti, Endi Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Susanty Faizul Mubarok Farida Iriani Faryani, Meri Fikri, Amir Fitra Jaya Fitri, Dian Gusmi Kurniasih Hamzah, Muhammad Nasir Hasrianti Hastuti, Ganiahariani Heffi Christya Rahayu Hendrian Hendrian Hermanto Hermanto Herningsih, Herningsih Hery Widijanto Hj. Sri Langgeng Ratnasari Hj. Sri Langgeng Ratnasari Idayanti Nursyamsi Januarsah, Asep Johanis W. Donbosko Joko Rizkie Widokarti Juanda Juanda Juanda Kabul Wahyu Utomo Kabul Wahyu Utomo Klimko, Roman Kresno Agus Hendarto LUKMAN, LUKMAN Lukytta Gusti Acfira Mafizatun Nurhayati Martino Wibowo Meirani Harsasi Meutia,, Meutia, Muhammad Muhammad Fachmi Muhammad Sulaiman Mukhtar, Afiah Nasir Hamzah, Muhammad Ni Luh Kardini Ni Luh Kardini Norhamida, Hana Novita Nugraheni Nurbayti Nurbayti Nurlaila Nurlaila Nurlaila Nurlaila Nurul Hidayat Pahala Silaen Paramitha, Diky Paramitha Puspitaningsih, Flora Rakhmini Juwita Reni Januarti Rizal, Fathu Roman Klimko Rosbandi, Rosbandi Safitri, Julia Sahidin, Riki Hikman Sihombing, Due G. B. Silaen, Pahala Sippavitch Wongsuwatt Slamet Ahmadi Solihat, Iis Sri Langgeng Ratnasari Sri Yusriani Sucipto Sucipto Suhardi Suhardi Suja’i, Ahmad Suyanto Suyanto Suyanto Syahraini, Mira Syamsia Syamsia TAUFAN KURNIAWAN Tri Humaerah Vidya Dyah Palupi Wahyuddin Wahyuddin Wayan Gede Supartha Westim Ratang Widya Rizky Pratiwi, Widya Rizky Yudha Budi Abadi Yusriani, Sri