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All Journal Fokus Ekonomi Target : Jurnal Manajemen Bisnis
Luhgiatno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Stres Kerja Sebagai Moderasi dan Mediasi untuk Meningkatkan Komitmen yang Efektif Luhgiatno; Paramita, Patricia Dhiana; Adhi, Daniel Kartika; Wahyuningsih, Panca
Target : Jurnal Manajemen Bisnis Vol. 7 No. 1 (2025): Target : Jurnal Manajemen Bisnis
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v7i1.5139

Abstract

Auditors working in Public Accounting Firms (KAP) face the problem of decreasing affective commitment to the organization. Increasing work stress, a high workload, and unresolved work conflicts trigger this decrease. This study aims to analyze the effects of workload and work conflict on work stress and affective commitment, and to investigate the impact of work stress on affective commitment. Addi- tionally, this study examines the role of work stress as a mediating variable in the relationship between workload and work conflict, influencing affective commitment. The type of research used is quantitative research; the population in this study consisted of auditors working in KAP in the Semarang area, to- taling 150 individuals. The sample collection method employed was purposive sampling, where sample selection was based on specific criteria determined by the researcher, resulting in 134 respondents. Data analysis techniques use Path Analysis and Moderated Regression Analysis. The results of the study indicate that work conflict has a positive and significant effect on work stress. Simultaneously, workload and work conflict also have a positive and significant effect on increasing work stress. Work stress has a negative and significant effect on auditors’ affective commitment. Work conflict has also been shown to have a negative and significant effect on affective commitment. Practical implications for the man- agement of Public Accounting Firms, particularly in efforts to maintain and improve auditors’ affective commitment through workload management, constructive conflict resolution, and work stress control in the work environment.
Digital Leadership and Strategic Transformation in Incumbent Organizations: A Systematic Literature Review Dewayanto, Totok; Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026 (Inpress)
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.124-136

Abstract

Incumbent organizations face a paradox that digital-native firms do not: they must transform the very structures that made them viable in the first place. This systematic literature review synthesizes 44 peer-reviewed sources across two analytical layers a PRISMA 2020 protocol covering Scopus (1990–2020), and a complementary thematic synthesis of literature published between 2014 and 2024 to map the mechanisms through which digital leadership drives strategic transformation in established firms. Three propositions, grounded in a Middle Range Theory (MRT) framework, organize the analysis: (1) co-creation strategy mediates the path from digital leadership to business model innovation, contingent on modular system architecture; (2) intellectual debate intensity between middle and top management determines whether organizations successfully traverse the "Valley of Death" at strategic inflection points; and (3) modular, reconfigurable architecture moderates digital leadership's effect on organizational agility. Beyond these mechanisms, the review identifies the "Digital Paradox"  the observed failure of heavy technology investment to produce strategic change when leadership architecture remains unchanged and finds that ambidextrous leadership resolves it by simultaneously exploiting current capabilities while building new digital competencies. The MRT framework confirms that traditional leadership theory retains explanatory power in algorithmically mediated structures, provided its boundary conditions are adjusted for distributed authority and recursive technology-social influence dynamics. Practical recommendations focus on two organizational prerequisites: psychologically safe environments where middle managers can challenge strategic assumptions, and deliberate investment in service-oriented, modular technology infrastructure.
Co-Authors Adhi, Daniel Kartika Panca Wahyuningsih Patricia Dhiana Paramita Totok Dewayanto