Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi

Organizational Restructuring and Operational Performance: The Mediating Role of Process Orientation

Fitra Rezkiyansyah (universitas jenderal achmad yani)
Elis Dwiana Ratnamurni (universitas jenderal achmad yani)



Article Info

Publish Date
23 Oct 2026

Abstract

This study examines the effect of organizational restructuring on operational performance through process orientation as a mediating variable in the Infrastructure and Engineering Division of PT Bio Farma (Persero), following the transition from a function-based structure to an area- or zone-based structure. A quantitative descriptive and explanatory-verificative design was applied to all 86 employees using saturated sampling. Data were collected through a 36-item five-point Likert questionnaire, supported by observation and internal documentation. Instrument validity was tested on 30 respondents, and the main data were analyzed using path analysis and the Sobel test in IBM SPSS after Method of Successive Interval transformation. Organizational restructuring positively affected process orientation (β = .810, p < .001) and operational performance (β = .588, p < .001). Process orientation also positively affected operational performance (β = .380, p < .001). The indirect effect was significant (β = .308; Sobel Z = 4.838, p < .001), indicating partial mediation. The model explained 85.2% of the variation in operational performance. Structural redesign should be supported by clearly mapped, standardized, integrated, and measurable work processes, including clearer task allocation, standard operating procedures, and process-performance monitoring.

Copyrights © 2026






Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...