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The Influence of Work Ethics and Morality on Organizational Performance through Organizational Commitment as a Mediating Variable (Empirical Study at PT XYZ Tbk) Ali, Mariyuana Abdussamad; Prilaksono, Kursusantyo Dudung; Dayona, Gurawan; Sofiati, Nunung Ayu
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6627

Abstract

Organizational performance today increasingly relies on the quality of human resources, not only in terms of technical competence but also in ethical integrity and moral orientation. Amid growing concerns over the decline of employee accountability and loyalty in large corporations such as PT XYZ Tbk, there is a critical need to examine the contribution of personal values—particularly work ethics and morality—in driving organizational performance. Previous Studies. Although several prior studies have demonstrated that work ethics and morality play a significant role in shaping organizational commitment (Yousef, 2001; Salahudin et al., 2016; Rokhman, 2010), the integrative relationship among these three variables, particularly with commitment as a mediating factor, remains underexplored in the context of Indonesian corporations. Novelty/Originality. This study proposes an empirical model to examine the influence of work ethics and morality on organizational performance through the mediation of organizational commitment. Using the Structural Equation Modeling (SEM) approach, the study investigates both direct and indirect relationships among these variables and establishes a strong theoretical framework for understanding how individual ethical values contribute to collective organizational outcomes. Research Problem. Does work ethics and morality influence organizational performance directly or indirectly through organizational commitment as a mediating variable? Research Objective. This study aims to examine the direct and indirect effects of work ethics, morality, and organizational commitment on organizational performance and to provide conceptual and practical insights into these relationships in the context of a publicly listed Indonesian company. Practical Implications. The findings of this study can be utilized by human resource managers to design ethical workplace interventions, strengthen employees’ emotional attachment to the organization, and enhance sustainable performance. Value Added. By integrating ethical dimensions into organizational behavior analysis, this study enriches the academic literature and highlights the importance of aligning personal morality with institutional performance goals, particularly in the face of transformation pressures and increasingly complex stakeholder expectations.
Integrating ESG (Environmental, Social, Governance) into Strategic Planning for Islamic Banks: Implications for Performance and Competitiveness Prilaksono, Kursusantyo Dudung; Novianty, Ira
Journal Integration of Social Studies and Business Development Vol. 3 No. 2 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jissbd.v3i2.432

Abstract

Phenomenon. The growing global emphasis on Environmental, Social, and Governance (ESG) has reshaped sustainable finance practices. However, Islamic banks face distinct challenges in integrating ESG due to the need to align it with Shari’ah compliance, which emphasizes justice, ethical conduct, and long-term sustainability. The conceptual divergence between conventional ESG frameworks and Islamic values raises uncertainty regarding the strategic internalization of ESG in Islamic banking. Purpose. This study synthesizes the literature published between 2015 and 2024 to examine how ESG is integrated into the strategic planning of Islamic banks and its implications for sustainable performance and competitiveness, considering the mediating role of strategic processes and the moderating role of Shari’ah governance. Research Gap. Prior studies largely treat ESG as a stand-alone reporting practice rather than a strategic driver, while integrated analyses linking ESG, strategic planning, and Shari’ah governance remain scarce. Findings. Based on a PRISMA-guided Systematic Literature Review, the findings reveal that ESG adoption in Islamic banks remains predominantly symbolic due to fragmented standards and limited strategic embedding. ESG contributes meaningfully to sustainable performance and competitiveness only when embedded in strategic processes and reinforced by effective Shari’ah governance. Implications and Novelty. This study positions ESG as a value-based strategic mechanism and provides the first integrative review linking ESG, strategic planning, and Shari’ah governance within a unified conceptual framework to explain sustainable performance and competitiveness in Islamic banking.