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All Journal Journal of Innovation Research and Knowledge Bata Ilyas Journal of Accounting
Nurhaeni Sikki
Universitas Sangga Buana YPKP Bandung
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM TRANSFORMASI DIGITAL PELAYANAN KESEHATAN MELALUI IMPLEMENTASI REKAM MEDIS ELEKTRONIK PADA PELAYANAN RAWAT JALAN Azzahra Lailatul Basir; kikiKiki Riezki Yudistiani; Moch Djati Rusyana; Sophia Restantini; Nurhaeni Sikki
Journal of Innovation Research and Knowledge Vol. 6 No. 2 (2026): Juli 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital transformation of health services in Indonesia is being accelerated by the Indonesian Ministry of Health Regulation No. 24 of 2022, which requires all health facilities to implement Electronic Medical Records (EMR). The success of EMR implementation is not solely determined by technological readiness, but largely depends on the quality of Human Resource Management (HRM), which is at the forefront of implementation, particularly in outpatient units. This systematic review aims to analyze the role of HRM in supporting the digital transformation of health services through EMR implementation in outpatient services in Indonesia, identify the barriers encountered, and formulate recommended strategies. This study used a systematic review design with a qualitative approach through a literature search on Google Scholar, Portal Garuda, and SINTA for publications from 2021–2025. Inclusion criteria included Indonesian-language articles discussing EMR implementation and/or HRM in Indonesian health facilities, published in indexed journals. Five articles met the criteria and were analyzed using a thematic synthesis approach. The review shows that HRM plays a crucial role in the success of outpatient EMR implementation through four main dimensions: training and digital competency development, leadership and organizational culture, healthcare worker readiness and resistance, and governance and workload management. Consistently identified HRM barriers include low digital competency among healthcare workers, resistance to change, system–workflow misalignment, and a lack of structured training. Effective HRM, integrated with digital transformation strategy, is a key prerequisite for the successful implementation of EMR in outpatient services. A systematic change management approach, continuous training programs, and transformational leadership are needed to optimize EMR adoption.
Pelanggaran Etika Bisnis pada Praktik Manipulasi Laporan Keuangan PT Garuda Indonesia Nurhaeni Sikki; Wira Juwita; Dinda Darmawati; Novita Dwi Lokasari; Reza Nur Ramdani; Lira Ristanti; Selly Oktaviani
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12242

Abstract

Penelitian ini bertujuan untuk menganalisis pelanggaran etika bisnis dalam kasus manipulasi laporan keuangan pada PT Garuda Indonesia (Persero) Tbk tahun 2018 melalui pendekatan tinjauan literatur sistematis (systematic literature review). Kasus ini menjadi perhatian luas karena adanya pengakuan pendapatan yang tidak sesuai dengan standar akuntansi, khususnya terkait kerja sama dengan PT Mahata Aero Teknologi, yang berdampak pada distorsi informasi keuangan perusahaan. Metode penelitian menggunakan pendekatan kualitatif dengan teknik SLR, yang melibatkan proses identifikasi, seleksi, evaluasi, dan sintesis terhadap berbagai sumber literatur yang relevan, seperti jurnal ilmiah, laporan resmi regulator, serta publikasi akademik terkait etika bisnis, teori agensi, dan fraud laporan keuangan. Analisis dilakukan untuk mengidentifikasi pola pelanggaran etika, faktor penyebab, serta implikasi yang ditimbulkan dari praktik manipulasi tersebut. Hasil penelitian menunjukkan bahwa pelanggaran etika bisnis dalam kasus ini dipengaruhi oleh tekanan kinerja (performance pressure), konflik kepentingan antara manajemen dan pemegang saham sebagaimana dijelaskan dalam teori agensi, serta lemahnya sistem pengendalian internal dan penerapan good corporate governance. Selain itu, ditemukan bahwa rasionalisasi tindakan menjadi faktor kunci dalam membenarkan praktik manipulasi laporan keuangan, sehingga perilaku tidak etis dapat terlegitimasi dalam lingkungan organisasi. Penelitian ini menegaskan bahwa kegagalan dalam penerapan prinsip etika bisnis, seperti kejujuran, integritas, dan transparansi, dapat berdampak signifikan terhadap kredibilitas perusahaan dan kepercayaan publik. Implikasi penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, regulator, dan akademisi dalam memperkuat praktik tata kelola perusahaan serta mencegah terjadinya fraud di masa mendatang. This study aims to analyze business ethics violations in the financial statement manipulation case of PT Garuda Indonesia (Persero) Tbk in 2018 using a Systematic Literature Review (SLR) approach. The case gained widespread attention due to revenue recognition practices that deviated from accounting standards, specifically regarding the cooperation with PT Mahata Aero Teknologi, which resulted in the distortion of the company’s financial information. The research employs a qualitative method with the SLR technique, involving the identification, selection, evaluation, and synthesis of relevant literature sources, such as scientific journals, official regulatory reports, and academic publications related to business ethics, agency theory, and financial statement fraud. The analysis identifies patterns of ethical violations, contributing factors, and the implications of these manipulative practices. The findings indicate that the business ethics violations in this case were driven by performance pressure, conflicts of interest between management and shareholders as explained by agency theory, and weaknesses in internal control systems and the implementation of Good Corporate Governance (GCG). Furthermore, the study finds that rationalization served as a key factor in justifying financial manipulation, allowing unethical behavior to become legitimized within the organizational environment. This research underscores that failures in upholding ethical principles such as honesty, integrity, and transparency can significantly impact a company's credibility and public trust. These findings are expected to serve as a reference for corporations, regulators, and academics in strengthening governance practices and preventing future fraud.
Transformasi Etika Bisnis Menjadi Keunggulan Kompetitif pada Industri Klinik Kecantikan di Tengah Fenomena Perang Harga Nurhaeni Sikki; Sicilia Indah Puspita; Putianna Marthariana; Dessy Dwi Anggia; Ike Ernawati; Elsa Nurmeida; Rosidah Rosidah
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12258

Abstract

Industri estetika saat ini menghadapi tantangan akibat maraknya strategi perang diskon ekstrem dan perang tarif yang berisiko menurunkan standar kualitas layanan serta mengabaikan protokol keamanan medis. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis bagaimana penerapan etika bisnis dapat bertransformasi menjadi sumber keunggulan kompetitif yang strategis bagi klinik kecantikan, khususnya di tengah fenomena persaingan harga yang kian agresif. Penelitian menggunakan pendekatan kualitatif dengan metode deskripsi analitis. Data primer diperoleh melalui teknik wawancara mendalam (in depth interview) yang melibatkan manajemen klinik, dokter spesialis, perawat, serta pasien sebagai pengguna layanan. Hasil penelitian mengungkapkan bahwa penerapan nilai-nilai etika yang mencakup transparansi struktur harga, pemberian edukasi pasien secara jujur tanpa unsur manipulatif serta komitmen penuh terhadap integritas medis terbukti mampu membangun basis kepercayaan konsumen yang kuat. Kepercayaan ini membentuk loyalitas pelanggan yang bersifat tidak sensitif terhadap harga (price-insensitive). Keunggulan kompetitif berbasis pada etika bisnis memberikan fondasi keberlanjutan usaha jangka panjang membuktikan bahwa nilai moral dan kualitas pelayanan yang berintegritas merupakan aset tak berwujud (intangible asset) yang jauh lebih efektif dibandingkan strategi pemotongan harga sesaat.In the modern area , the aesthetic industry faces significant challenges as many bussiness actors become trapped in strategies involving substantial discounts and tariff wars. These practice often result in negative consequences, including a decline in service quality standard and the neglect of medical safety protocols in an effort to reduce operational cost. The research employs a qualitative approach using an analytical - descriptive method. Primary data were obtained through in-depth intervieuw involving various stakeholders, including clinic owner and management, specialist physicians and patients as service users. The findings reveal that the application of ethical values - encompassing price structure transparency, honest and non - manipulative patient education, and full commitment to medical integrity- is proven to build a strong foundation of customer trust. The conclusion drawn is that a competitive advantage strategy based on business ethics provide a foundation for long term business sustainability.
Determinan Adopsi Artificial Intelligence dan Dampaknya terhadap Optimalisasi Sumber Daya Manusia: A Systematic Literature Review Nurhaeni Sikki; Maria Dwi Sartika; Ahmad Johan Hariri; Regita Andrea; Linda Lidyawati; Abdul Lathiif Lardi Kusworo
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12333

Abstract

Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi adopsi Artificial Intelligence (AI) dalam Manajemen Sumber Daya Manusia (MSDM) serta menganalisis kontribusinya terhadap optimalisasi sumber daya manusia melalui pendekatan Systematic Literature Review (SLR). Penelitian dilakukan dengan menelaah 20 artikel ilmiah peer-reviewed yang diterbitkan pada periode 2023–2026 dan diperoleh dari berbagai basis data akademik. Seleksi artikel dilakukan berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, kemudian dianalisis menggunakan pendekatan analisis tematik. Hasil penelitian menunjukkan bahwa keberhasilan adopsi AI dalam MSDM dipengaruhi oleh empat determinan utama, yaitu faktor teknologi, organisasi, sumber daya manusia, serta lingkungan dan etika. Implementasi AI terbukti mampu meningkatkan efektivitas rekrutmen, manajemen talenta, perencanaan tenaga kerja, efisiensi operasional, serta kualitas pengambilan keputusan berbasis data sehingga mendukung optimalisasi sumber daya manusia. Namun demikian, kesiapan organisasi, kompetensi digital karyawan, tata kelola AI yang bertanggung jawab, serta perlindungan privasi dan aspek etika masih menjadi tantangan utama dalam implementasinya. Penelitian ini memberikan implikasi praktis bagi organisasi dalam merancang strategi adopsi AI yang berkelanjutan serta menjadi dasar bagi pengembangan penelitian selanjutnya mengenai model adopsi AI yang lebih terintegrasi pada berbagai konteks organisasi. This study aims to identify the determinants influencing the adoption of Artificial Intelligence (AI) in Human Resource Management (HRM) and examine its contribution to Human Resource Optimization through a Systematic Literature Review (SLR). The study reviewed 20 peer-reviewed articles published between 2023 and 2026, retrieved from major academic databases. Articles were selected based on predefined inclusion and exclusion criteria and analyzed using a thematic analysis approach. The findings reveal that successful AI adoption in HRM is influenced by four major determinants: technological, organizational, human, and environmental-ethical factors. Effective AI implementation enhances recruitment, talent management, workforce planning, operational efficiency, and data-driven decision-making, thereby supporting Human Resource Optimization. However, organizational readiness, employee digital competencies, responsible AI governance, data privacy, and ethical considerations remain significant challenges for sustainable AI implementation. These findings provide practical insights for organizations in developing effective AI adoption strategies while offering a foundation for future studies to develop more comprehensive AI adoption frameworks across diverse organizational contexts. Kata kunci: Artificial Intelligence; Manajemen Sumber Daya Manusia; Adopsi AI; Optimalisasi Sumber Daya Manusia; Systematic Literature Review.
Co-Authors Abdul Lathiif Lardi Kusworo Ahmad Johan Hariri Azzahra Lailatul Basir Dessy Dwi Anggia Dinda Darmawati Elsa Nurmeida Ike Ernawati kikiKiki Riezki Yudistiani Linda Lidyawati Lira Ristanti Maria Dwi Sartika Moch Djati Rusyana Novita Dwi Lokasari Putianna Marthariana Regita Andrea Reza Nur Ramdani Rosidah Rosidah Selly Oktaviani Sicilia Indah Puspita Sophia Restantini Wira Juwita