Although previous research has documented substantive knowledge about the benefits of high-performance work systems (HPWS), results related to both sides of HPWS are inconsistent. To reconcile this inconsistency, the researcher identified two specific HR attributions, well-being HR attribution and employee performance HR attribution, and examined their role in the relationship between HPWS at the individual level that develops in the workplace. Data were collected from 177 employees in 21 BUM Desa, data processing used SmartPLS 3 to conduct structural equation modeling and hypothesis testing. The results show that HR attributions of well-being and employee performance influence HPWS, which drives job flourishing, the role of HPWS also positively and significantly mediates the relationship to flourishing at work. Previous literature has ignored the key identification of internal HR attributions and only focused on HPWS as the dependent variable, so this study develops a mediation model of HPWS influencing employee thriving at work. This research helps reconcile inconsistent findings regarding the two-sided nature of HPWS, in addition the researcher focuses on individual-level HPWS which is less explored in existing research. This study only used 21 BUM Desa in the tourism sector in Lebak Regency and a relatively small sample size and only focused on internal attributions, future research is recommended.
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