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INDONESIA
Jurnal Studi Manajemen Organisasi
Published by Universitas Diponegoro
ISSN : 16938283     EISSN : 28284534     DOI : https://doi.org/10.14710/jsmo.v18i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studi Manajemen Organisasi merupakan peer-reviewed academic journal yang terbit mulai 2007 yang di publikasikan Departemen Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Jurnal Studi Manajemen Organisasi menerbitkan artikel konseptual dan empiris di bidang manajemen. JSMO fokus mengenai teori organisasi dan perilaku, manajemen strategis, manajemen sumber daya manusia, dan perbandingan lintas-budaya efektivitas organisasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 204 Documents
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DETERMINANTS OF FINANCIAL STATEMENT FRAUD: TESTING THE FRAUD TRIANGLE THEORY, A STUDY OF PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE MUSAROH - -; Nindya Nuriswati Laili; Mahendra Ryansa Gallen Gagah Pratama; Bintang Lazuardi Benteng Buana Muslim; Naning - Margasari; Helena Christia Deshediany
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.82899

Abstract

This study aims to provide empirical evidence on the determinants of financial statement fraud among public companies listed on the Indonesia Stock Exchange by testing the Fraud Triangle theory. A causal associative research design was employed, utilizing a purposive sample of 76 companies, comprising 38 fraud and 38 non-fraud firms. Data were analyzed using binary logistic regression. The findings reveal that external pressure, proxied by Debt to Total Assets, and internal pressure, proxied by Earnings Per Share, have a positive and significant effect on the probability of financial statement fraud. Conversely, internal control, proxied by the proportion of independent commissioners, significantly reduces the likelihood of fraud. However, rationalization, indicated by auditor and director turnover, does not show a significant impact. This study provides valuable insights by highlighting that excessive debt, ambitious financial targets, and weak board oversight are primary drivers of fraud. It emphasizes the critical role of independent commissioners in corporate governance and advises investors to scrutinize company fundamentals
ENHANCING THE PERSONAL FINANCIAL MANAGEMENT PRACTICES OF SMES BY EXAMINING FINANCIAL ATTITUDE, LITERACY, AND KNOWLEDGE: A STUDY FOCUSED ON SMES IN CENTRAL JAVA Adhi Widyakto; Susanto Susanto; Sugeng Rianto; Muhammad Hakimi
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.76250

Abstract

This study aims to enhance the Personal Financial Management Practices Of SMEs by Examining Financial Attitude, Literacy, And Knowledge: A Study Focused On SMEs in Central Java. The respondents were MSME actors in the food and beverage sector in Central Java District, with a sample size of 70 MSMEs. The study employed purposive sampling, and data analysis was conducted using SmartPLS version 4.0. The research results indicate that financial attitude significantly and positively affects the locus of control; financial literacy has a negative but significant impact on the locus of control; financial knowledge significantly and positively influences the locus of control. Additionally, financial attitude has a significant positive effect on personal financial management behavior, whereas financial literacy has a negative and insignificant effect. Financial knowledge strongly influences personal financial management behavior positively and significantly. The locus of control also has a significant positive impact on personal financial management behavior. Furthermore, financial attitude influences personal management behavior positively through the locus of control as an intervening variable. Conversely, financial literacy shows a negative effect, while financial knowledge exhibits a positive and significant impact on personal financial management behavior.
Artificial Intelligence and Big Data Analytics for Sustainable Value Creation: A Systematic Review of Digital Capabilities across Supply Chains and Industrial Ecosystems Ismail Rasulong; Abdul Khaliq; Asrijal Bintang; Kahar Kahar
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.81899

Abstract

Artificial intelligence (AI) and big data analytics (BDA) are increasingly recognized as strategic enablers of sustainable value creation across supply chains and industrial ecosystems. Despite the rapid growth of research on AI- and data-driven sustainability initiatives, existing studies remain fragmented across sectors, theoretical perspectives, and levels of analysis. This systematic literature review (SLR) synthesizes peer-reviewed research to elucidate how AI- and BDA-enabled digital capabilities contribute to economic, environmental, and social sustainability outcomes. Guided by the PRISMA framework, the review examines 26 journal articles indexed in Scopus. Drawing on dynamic capability theory, the resource-based view, and complementary institutional and ecosystem perspectives, the findings are organized into four thematic domains: (1) AI and BDA as digital capabilities for sustainable value creation, (2) mediating mechanisms linking digital capabilities to sustainability outcomes, (3) ecosystem- and institution-level contingencies shaping impact realization, and (4) emerging research frontiers, including Industry 5.0, circular economy models, and responsible AI. The review reveals that AI and BDA seldom generate sustainability outcomes directly; instead, their impacts are largely mediated by organizational capabilities, supply chain coordination, and governance structures. Moreover, contextual factors such as regulatory environments, market turbulence, and ecosystem maturity significantly influence the direction and magnitude of sustainability outcomes. Persistent research gaps are identified, including limited longitudinal evidence, inconsistent sustainability metrics, the underrepresentation of social sustainability, and insufficient integration of ethical and governance considerations. Overall, this SLR advances a capability-based understanding of AI-enabled sustainability and provides actionable insights for scholars, managers, and policymakers seeking to support responsible and ecosystem-oriented digital transformation.
Work–Life Balance as a Determinant of Employee Well-Being in the Modern Work Era Andy Hakim; Muhammad Ardiansyah
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.82028

Abstract

The modern work era, characterized by digitalization and flexible work arrangements, has intensified the interaction between work and personal life, making work–life balance a critical issue for employee well-being. Although previous studies have examined this relationship, limited research has explored work–life balance as a central determinant of employee well-being within contemporary work contexts. This study aims to examine how work–life balance shapes employee well-being in the modern work era, with particular attention to flexible work and organizational support. This study employed a qualitative research approach using a descriptive–interpretative design. Data were collected through in-depth semi-structured interviews with 18 employees who had experienced hybrid or remote work arrangements for at least six months. Participants were selected using purposive sampling. The data were analyzed using thematic analysis, supported by triangulation through observation and document analysis to enhance credibility. The findings reveal three main themes. First, 78% of participants perceived work–life balance as a key factor in maintaining psychological stability, with clear boundaries reducing stress and emotional exhaustion. Second, 83% experienced ambivalent effects of work flexibility, as increased autonomy and time efficiency (72%) were accompanied by extended working hours and work intrusion (67%). Third, organizational support and empathetic leadership were identified as decisive determinants of balance, with 89% of participants emphasizing the importance of clear policies, realistic workloads, and supportive leadership for sustaining well-being. The findings support boundary theory, conservation of resources theory, and the job demands–resources model, demonstrating that work–life balance functions as a psychological resource that protects employee well-being when supported by effective boundary management and organizational support. Flexible work arrangements act as a double-edged sword, enhancing well-being only when embedded within supportive leadership and organizational structures.

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