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Zidnal Falah
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INDONESIA
Indonesian Journal of Multidisciplinary Science
Published by CV. International Journal Labs
ISSN : 28085957     EISSN : 28086724     DOI : 10.55324
Core Subject : Economy, Humanities, Health, Science, Education, Social, Engineering,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences
Indonesian Journal of Multidisciplinary Science (IJOMS) is a scientific journal in the form of research and can be accessed openly. This journal has e-ISSN 2808-6724 and p-ISSN 2808-5957. This journal is published monthly by International Journal Labs. The development of the company made the management of this Journal transferred to International Journal Labs which is part of Syntax Corporation Indonesia. Indonesian Journal of Multidisciplinary Science (IJOMS) provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. This journal publishes research articles covering multidisciplinary sciences, including: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts and media sciences.
Arjuna Subject : Umum - Umum
Articles 722 Documents
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Differential Impact of AKHLAK Core Values on Organizational Performance in Indonesia’s Plantation and Forestry SOEs Winarni Saftarya Gultom
Indonesian Journal of Multidisciplinary Science Vol. 5 No. 11 (2026): Indonesian Journal of Multidisciplinary Science (Issue in Progres)
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v5i11.1319

Abstract

Organizational performance in state-owned enterprises (SOEs) is strongly influenced by organizational culture, particularly in addressing dynamic business environments and increasing sustainability demands. The implementation of AKHLAK core values as the organizational culture framework for Indonesian SOEs is expected to strengthen employee behavior, organizational alignment, and performance outcomes. However, the contribution of each AKHLAK value dimension may differ, requiring empirical examination to determine which values have the greatest impact on organizational performance. This study aimed to analyze the differential effects of AKHLAK core values, consisting of Amanah, Kompeten, Harmonis, Loyal, Adaptif, and Kolaboratif, on organizational performance in Indonesia’s plantation and forestry SOEs. A quantitative research approach was employed using survey data collected from SOE employees and supported by qualitative validation through interviews. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate the relationships between AKHLAK dimensions and organizational performance. The results showed that Amanah, Adaptif, and Kolaboratif had significant positive effects on organizational performance, whereas Kompeten, Harmonis, and Loyal did not demonstrate significant direct effects. Adaptif had the strongest influence, followed by Kolaboratif and Amanah, with the model explaining 71.3% of the variance in organizational performance. The study concluded that organizational culture influenced performance selectively, depending on how values were internalized and integrated into organizational systems. Therefore, SOEs should prioritize adaptive capabilities, collaboration mechanisms, and trust-based governance to improve sustainable organizational performance.
Beyond ERM Adoption: Risk Maturity and Corporate Outcomes in Listed Energy Firms Suripno Suripno; Dewi Hanggraeni; Indra Kusumawardhana
Indonesian Journal of Multidisciplinary Science Vol. 5 No. 11 (2026): Indonesian Journal of Multidisciplinary Science (Issue in Progres)
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v5i11.1320

Abstract

Enterprise Risk Management (ERM) has become increasingly important for energy companies facing complex uncertainties, including commodity price volatility, regulatory changes, operational risks, and strategic challenges. However, the existence of ERM adoption does not necessarily reflect the effectiveness of risk management practices. This study aimed to examine the association between Risk Maturity Level (RML) and corporate outcomes, including operating efficiency, financial performance, and firm value, among listed energy firms. The study employed a quantitative explanatory design using longitudinal panel data from 42 energy companies listed on the Indonesia Stock Exchange during 2019–2024, resulting in 252 firm-year observations. Secondary data were collected from annual reports, sustainability reports, audited financial statements, and market data. Risk maturity was measured through disclosure-based content analysis, while corporate outcomes were assessed using the Operating Expense Ratio (OER), Return on Assets (ROA), and Tobin’s Q. Panel regression analysis was conducted to evaluate the relationships between risk maturity and corporate outcomes. The findings showed that higher risk maturity was negatively associated with OER, although the relationship was marginally significant, suggesting potential improvements in operational efficiency. Furthermore, risk maturity had a significant positive association with ROA and Tobin’s Q, indicating stronger asset profitability and higher market valuation among firms with more mature risk management capabilities. The study concluded that risk maturity represented an important organizational capability that extended beyond formal ERM adoption and contributed to corporate performance and value creation. Energy companies should strengthen risk integration into strategic decision-making, capital allocation, and organizational processes to enhance long-term resilience and competitiveness.

Page 73 of 73 | Total Record : 722

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