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All Journal International Journal of Islamic Business and Management Review Greenation International Journal of Economics and Accounting
Budiandri, Eka
Unknown Affiliation
Arts Economics, Econometrics & Finance Social Sciences

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Nafs Maturity as Foundation of Islamic Leadership, Work Behavior, and Organizational Performance Baltasar, Sora; Budiandri, Eka; Hernando, Yose; Gumilar, Donny; Meilawati, Refsi
International Journal of Islamic Business and Management Review Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i2.1684

Abstract

This study examines how nafs maturity influences the internalization of Islamic leadership values and its implications for work behavior and organizational performance. Previous leadership and human resource management studies, including Islamic perspectives, largely emphasize structural and managerial factors, yet provide limited explanation for variations in employees’ responses to identical leadership values. Employing an analytically oriented qualitative literature review, this study synthesizes findings from reputable national and international journals in Islamic psychology, leadership, and organizational behavior. Qualitative content analysis is applied using a comparative and interpretative approach, mapping empirical findings onto the nafs typology (ammarah, lawwāmah, and muṭma’innah). The findings reveal that nafs maturity determines the depth of leadership value internalization, shaping self-control, Islamic work ethic, emotional regulation, and behavioral consistency. Higher nafs maturity is associated with deep internalization and sustainable performance, while lower maturity tends to result in formal compliance and passive resistance. This study highlights nafs maturity as a foundational internal mechanism linking Islamic leadership, work behavior, and sustainable organizational performance
Digital and Legacy Telecommunications Efficiency in Indonesia: Evidence from a Two-Stage DEA Budiandri, Eka; Rahadian, Dadan; Baltasar, Sora; Sampurnaningsih, Sri Retnaning
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.786

Abstract

This study examines operational efficiency of Indonesian telecommunications firms by distinguishing digital and legacy services within a two-stage framework, addressing whether efficiency differences arise from managerial performance rather than firm size amid digital transformation. Audited annual reports of three major operators from 2014 to 2024 are analysed. The first stage applies output-oriented Data Envelopment Analysis under Variable Returns to Scale to measure technical efficiency in converting operational inputs into heterogeneous revenue outputs. The second stage employs panel regression estimated using weighted EGLS with Cross Section SUR to explain efficiency variations through firm-level profitability indicators. Results reveal pronounced heterogeneity across firms. PT Telkomsel consistently achieves the highest VRS efficiency, reflecting superior managerial control independent of scale advantages. Input slack analysis identifies operational expenditure as the primary source of inefficiency, whereas labour input remains near optimal utilization and total assets show structural rigidity. Second-stage estimation indicates that Return on Equity positively and significantly affects efficiency, while Net Profit Margin lacks a significant individual effect, though profitability indicators are jointly meaningful. Sustainable efficiency improvement depends on strategic resource allocation, effective equity utilization, and disciplined cost management rather than scale expansion. This study contributes by integrating digital and legacy outputs within a two-stage DEA framework and linking operational efficiency to financial performance, offering actionable insights for managers seeking to enhance firm-level performance during digital transformation.
Co-Authors Baltasar, Sora Dadan Rahadian Gumilar, Donny Hernando, Yose Meilawati, Refsi Sampurnaningsih, Sri Retnaning