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SULTAN, ZULKIFLI
Universitas Terbuka, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Effect of Work Motivation, Organizational Commitment, and Leadership Style on Financial Management Accountability in Villages Moderated by Competency in Sikka Regency Donbosko, Johanis W.; Sultan, Zulkifli; 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.
Menjembatani Etika dan Komitmen: Peran Mediasi Nilai-Nilai Kerja Islami dalam Perbankan Syariah Nurlaila Nurlaila; Sri Langgeng Ratnasari; Meirani Harsasi; Zulkifli Sultan
Society Vol 13 No 2 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i2.840

Abstract

 This study investigates the influence of personality, competence, and performance on organizational commitment in Islamic banks, with Islamic Work Ethics (IWE) serving as a mediating variable. Conducted in North Maluku, Indonesia, the research employs a quantitative explanatory design and utilizes structural equation modeling (SEM) with AMOS 24.0 to test the proposed relationships. Data were obtained through closed-ended questionnaires distributed to 175 employees selected via probability sampling across several Islamic banking institutions. The findings reveal that personality and performance have a significant positive effect on organizational commitment, whereas competence does not exert a direct influence. Furthermore, IWE significantly contributes to strengthening organizational commitment by embedding ethical values into workplace behavior. Personality and competence both positively affect the application of IWE, which in turn mediates their relationship with organizational commitment. These results underscore the strategic importance of fostering competence through conflict management training, enhancing the internalization of Islamic ethical principles, and promoting innovation in service delivery.
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.
Co-Authors Abdul Hamid Abdul Rahman Rahim Abdul Rahman Rahim Abdul Rahman rahim Abdul Wahab Ali Murdhani Ngandoh Alqarni, Wais Andi Harmoko Arifin Andriyansah . Aripradono, Heru Wijayanto Baharuddin Baharuddin D. Hadji Latif, Sahraman Dian Fitri Dian Fitri Diky Paramitha Donbosko, Johanis W. Due G. B. Sihombing Dwirini Dwirini Dwirini Eka Pariyanti Eka Wirajuang Daurrohmah Eledora, Astrid Octina Endi Rekarti, Endi Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok Faryani, Meri Fikri, Amir Fitra Jaya Fitri, Dian Gusmi Kurniasih Hamzah, Muhammad Nasir Hasrianti Hastuti, Ganiahariani Hendrian Hendrian Hermanto Hermanto Herningsih, Herningsih Hery Widijanto Idayanti Nursyamsi Januarsah, Asep Joko Rizkie Widokarti Juanda 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 Norhamida, Hana Novita Nugraheni Nurbayti, Nurbayti Nurlaila Nurlaila Nurlaila Nurlaila NURUL HIDAYAT Paramitha, Diky Paramitha Puspitaningsih, Flora Rakhmini Juwita 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 Sucipto Sucipto Suja’i, Ahmad Suyanto Suyanto Suyanto Syahraini, Mira Syamsia Syamsia TAUFAN KURNIAWAN Tri Humaerah Vidya Dyah Palupi Wahyuddin Wahyuddin Westim Ratang Widya Rizky Pratiwi, Widya Rizky Yusriani, Sri