Systematic Literature Review: Pengaruh Praktik Pengelolaan Sumber Daya Manusia, Insentif Kerja, dan Fleksibilitas Kerja terhadap Kinerja Karyawan - Damanik, Jhon Nevry; Rony, Zahara Tussoleha (Balance : Jurnal Akuntansi dan Manajemen, 2026)
Penelitian ini bertujuan untuk menganalisis pengaruh sinergis antara praktik Manajemen Sumber Daya Manusia (MSDM) modern, insentif kerja berbasis kinerja (termasuk sistem berbasis algoritma), dan model fleksibilitas kerja (hibrida dan workation) terhadap kinerja karyawan di era "New Work". Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengikuti pedoman PRISMA 2020. Identifikasi literatur dilakukan melalui basis data elektronik seperti Scopus, EBSCO, dan Web of Science, dengan kriteria seleksi menggunakan kerangka PICOT. Analisis data mencakup sintesis realist melalui kerangka kerja Context Mechanism Outcome (CMO), meta-analisis, dan sintesis naratif. Hasil utama menunjukkan bahwa efektivitas praktik MSDM sangat ditentukan oleh kualitas proses implementasi yang melibatkan manajer lini, bukan sekadar konten kebijakan formal. Sistem insentif berbasis algoritma memberikan keunggulan dalam adaptasi waktu nyata, namun berisiko mereduksi otonomi dan kepercayaan jika mekanismenya tidak transparan. Selain itu, fleksibilitas kerja terbukti meningkatkan otonomi dan kompetensi karyawan, meskipun memiliki tantangan berupa risiko isolasi sosial. Dalam konteks Indonesia, ditemukan bahwa kepuasan kerja merupakan determinan paling dominan yang memengaruhi capaian kinerja. Kesimpulannya, kinerja karyawan saat ini merupakan hasil dari sinergi strategis antara efektivitas eksekusi MSDM, kecerdasan sistem insentif, dan model kerja fleksibel. Organisasi disarankan untuk memperkuat peran manajer lini dan transparansi teknologi guna menjaga keseimbangan psikologis staf. Penelitian di masa depan perlu fokus pada studi longitudinal untuk memantau dampak jangka panjang dari model kerja hibrida.   This study aims to analyze the synergistic effects of modern Human Resource Management (HRM) practices, performance-based work incentives (including algorithm-driven systems), and flexible work models (hybrid work and workation) on employee performance in the “New Work” era. The method employed is a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Literature was identified through electronic databases such as Scopus, EBSCO, and Web of Science, with selection criteria based on the PICOT framework. Data analysis included realist synthesis using the Context–Mechanism–Outcome (CMO) framework, meta-analysis, and narrative synthesis. The main findings indicate that the effectiveness of HRM practices is largely determined by the quality of the implementation process involving line managers, rather than merely the content of formal policies. Algorithm-based incentive systems offer advantages in real-time adaptation, but they risk reducing autonomy and trust if their mechanisms are not transparent. In addition, work flexibility has been shown to enhance employees’ autonomy and competence, although it also poses challenges such as the risk of social isolation. In the Indonesian context, job satisfaction was found to be the most dominant determinant influencing performance outcomes. In conclusion, contemporary employee performance results from a strategic synergy between effective HRM execution, intelligent incentive systems, and flexible work models. Organizations are advised to strengthen the role of line managers and ensure technological transparency to maintain employees’ psychological balance. Future research should focus on longitudinal studies to monitor the long-term impacts of hybrid work models.