Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 4 (2026): Oktober

The Effect of Internal Job Transfers and Labor Utilization Efficiency on Work Unit Productivity at PTPN IV Regional I Bangun Estate

Nur ‘Ainun Rahma Lubis (Universitas Pembangunan Panca Budi)
Muhammad Yalzamul Insan (Universitas Pembangunan Panca Budi)
Nashrudin Setiawan (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
20 Oct 2026

Abstract

PTPN IV Regional I Kebun Bangun is a palm oil plantation operating under the Indonesian Sustainable Palm Oil (ISPO) standards. Following its organizational transformation into PalmCo, the company implemented internal mobility as a strategic policy to maintain operational effectiveness. This study aims to examine the effects of internal mobility and labor utilization efficiency on work unit productivity. A quantitative approach with an explanatory research design was employed. The population consisted of 59 respondents, including management staff, field foremen (mandor), and administrative clerks (krani), using a saturated sampling (census) technique. Data were collected through questionnaires and documentation of production reports and workforce records. The findings reveal that internal mobility has a positive and significant effect on work unit productivity (β = 0.511; p < 0.05). Labor utilization efficiency also has a positive and significant effect (β = 0.532; p < 0.05) and is identified as the dominant predictor. Simultaneously, both independent variables significantly influence work unit productivity (F = 192.794), with a coefficient of determination (R²) of 0.873. These findings indicate that competency-based internal mobility and improved labor utilization efficiency are key factors in enhancing work unit productivity.

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Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...