Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 4 No. 4 (2026): April

THE EFFECT OF CHANGE MANAGEMENT AND AKHLAK ORGANIZATIONAL CULTURE ON EMPLOYEE PRODUCTIVITY AT PTPN IV REGIONAL II

Wiranda Ardita (Universitas Potensi Utama)
Tika Nirmala Sari (Universitas Potensi Utama)



Article Info

Publish Date
06 Oct 2026

Abstract

The purpose of this research is to determine and analyze the influence of change management and the AKHLAK organizational culture on employee productivity at PT Perkebunan Nusantara (PTPN) IV Regional II. This study uses a quantitative method with an associative approach. The population in this study consists of all employees of PTPN IV Regional II, totaling 254 people. The research sample consisted of 75 respondents determined using the Slovin formula and the stratified random sampling technique. Data collection was conducted through questionnaires, while data analysis used multiple linear regression with the help of the SPSS program. The research results show that change management has a positive and significant effect on employee productivity, and the AKHLAK organizational culture has a positive and significant effect on employee productivity. Simultaneously, change management and the AKHLAK organizational culture also have a significant impact on employee productivity. The Adjusted R Square value of 0.768 or 76.8% indicates that change management and the AKHLAK organizational culture can explain 76.8% of the variation in employee productivity, while the remaining 23.2% is explained by factors outside the research model.

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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...