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All Journal IQTISHODUNA Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Jurnal Inovasi Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Rahma Ulfa Maghfiroh
Universitas Islam Negeri Sunan Ampel Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF ORGANIZATIONAL TRANSFORMATION ON ORGANIZATIONAL PRODUCTIVITY THROUGH THE INTERVENING ROLE OF PERFORMANCE MANAGEMENT AND HUMAN RESOURCE WELFARE Mochammad Jefri Suryadita; Rahma Ulfa Maghfiroh
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 15, No 1 (2026): KOMPLEKSITAS EDISI JUNI 2026
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol15no1.986

Abstract

This study investigates the indirect relationship between organizational transformation and organizational productivity, mediated by performance management and human resource well-being. Using a quantitative cross-sectional survey design with 400 employees in a large Indonesian company, data were analyzed using Structural Equation Modeling (SEM). The results indicate that transformation has no direct effect on productivity. This relationship is fully mediated through two distinct pathways: transformation positively affects performance management, which, in turn, increases productivity. Conversely, transformation has a significant negative impact on human resource well-being, while human resource well-being has a strong positive effect on productivity. These findings underscore the need for a dual-focus strategy that combines adaptive performance management with proactive mitigation of the negative impact of change on employee well-being. Human resource well-being is a crucial strategic asset that must be managed to achieve increased productivity.Penelitian ini menginvestigasi hubungan tidak langsung antara transformasi organisasi dan produktivitas organisasi, yang dimediasi oleh manajemen kinerja dan kesejahteraan SDM. Menggunakan desain survei kuantitatif cross-sectional terhadap 400 karyawan di perusahaan besar Indonesia, data dianalisis dengan Structural Equation Modeling (SEM). Hasil menunjukkan tidak ada pengaruh langsung transformasi terhadap produktivitas. Hubungan ini dimediasi penuh melalui dua jalur berbeda yaitu transformasi berpengaruh positif pada manajemen kinerja, yang kemudian meningkatkan produktivitas. Sebaliknya, transformasi berdampak negatif signifikan pada kesejahteraan SDM, sementara kesejahteraan SDM berpengaruh positif kuat pada produktivitas. Temuan ini menggarisbawahi perlunya strategi fokus ganda dengan mengimplementasikan manajemen kinerja adaptif sambil secara proaktif memitigasi dampak negatif perubahan terhadap kesejahteraan karyawan. Kesejahteraan SDM adalah aset strategis krusial yang harus dikelola untuk mencapai peningkatan produktivitas.Kata Kunci: transformasi organisasi, produktivitas, manajemen kinerja, kesejahteraan SDM
Behavioral Pattern Discovery for Fintech Strategy: Naïve Bayes Analysis of Digital Payment Sentiments Iman Supriadi; Mochamad Fatchurrohman; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.305

Abstract

The rising adoption of digital wallets in Indonesia has created an urgent need for fintech service providers to gain deeper insights into user perceptions and satisfaction. However, many providers continue to rely on conventional methods for evaluating consumer feedback, without leveraging the power of machine learning–based sentiment analysis. This study aims to identify user sentiment patterns toward five leading digital wallet platforms GoPay, OVO, DANA, LinkAja, and ShopeePay and to evaluate the effectiveness of the Naïve Bayes algorithm in classifying sentiments based on user reviews from the Google Play Store. A quantitative approach was employed, involving web scraping, text preprocessing, and sentiment classification using the Multinomial Naïve Bayes algorithm. The results indicate that Naïve Bayes can achieve classification accuracy exceeding 85% across all platforms, with the highest performance observed for LinkAja (95.10%) and GoPay (93.33%). These findings reveal variations in public perception across platforms and underscore the potential of machine learning in supporting user voice–based digital service strategies. The novelty of this research lies in the integration of organic review data with predictive approaches to inform strategic decision-making in the fintech service context.
Unlocking MSME Performance: The Role of Financial Literacy Through Financial Management and Competitive Advantage Rahma Ulfa Maghfiroh; Riska Agustin
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.37120

Abstract

This research examines how financial literacy can improve MSME performance, with financial management and competitive advantage as mediating variables. Using a quantitative survey of 140 MSMEs in Sidoarjo and SEM-PLS software for analysis, these findings show important and new insights into economic issues. First, MSME performance is not directly impacted by financial literacy. Instead, its impact is fully mediated by competitive advantage and financial management. Second, financial literacy significantly improves financial management practices and strengthens competitive advantage, both of which positively and significantly affect MSME performance. These results demonstrate that financial knowledge alone is insufficient to improve performance unless translated into structured financial practices and strategic differentiation. In real-world conditions, MSMEs that implement systematic bookkeeping, cash flow control, cost efficiency strategies, and product differentiation are more likely to achieve higher profitability and sustainable growth. The study contributes theoretically by extending the Resource-Based View, positioning financial literacy as an internal capability that enhances performance indirectly through managerial and strategic mechanisms. Practically, the findings provide an evidence-based framework for policymakers and MSME practitioners to design targeted financial literacy programs integrated with hands-on financial management training and competitive strategy development.
Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11539

Abstract

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study collected comprehensive data from SMEs operating across multiple industrial sectors in Indonesia. Advanced structural equation modeling techniques were applied to analyze the complex relationships between circular economy capabilities and competitive performance outcomes, while controlling for relevant contextual factors. This methodological approach ensures a robust examination of both direct effects and mediating mechanisms. The findings reveal that circular accounting literacy and regenerative business orientation enhance competitiveness through distinct pathways, with strategic environmental foresight playing a differential mediating role. Moreover, the study makes several novel contributions by developing an integrated capability framework for circular economy implementation, establishing circular accounting literacy as a fundamental SME competency, and demonstrating how specific capability configurations influence sustainable performance outcomes. These insights significantly advance both theoretical understanding and practical strategies for adopting circular business models within the SME sector.
Co-Authors Iman Supriadi Mochamad Fatchurrohman Mochammad Jefri Suryadita Riska Agustin Rukhul Abadi