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M Aqil Fahmi Sanjani
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Business and Applied Management Journal
Published by Al-Qalam Institute
ISSN : 30249201     EISSN : 30248094     DOI : https://doi.org/10.61987/bamj
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
Business and Applied Management Journal is Peer-reviewed refereed journal aiming at engaging academicians as well as practitioners. Focus on the areas of economics, finance, banking, capital markets, takaful and law. The aim of the Journal is to foster academic research by publishing original research articles that meet the highest analytical standards, and provide new insights that contribute and spread the business and Social Science knowledge.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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The Influence of Chief Executive Officer Attributes and Board Independence on Earnings Management Practices Sri Retnoningsih; Teguh Widodo Adrianto; Khoiriyah Khoiriyah; Khoirotunnisa Khoirotunnisa
Business and Applied Management Journal Vol. 4 No. 1 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i1.2037

Abstract

Earnings management remains a major concern because it reduces the credibility of financial reporting and can mislead stakeholders' decision-making. Although previous research has examined the relationship between CEO characteristics and earnings management, empirical findings remain inconclusive, particularly regarding the role of board independence in strengthening or weakening this relationship. Therefore, this study aims to examine the effects of CEO financial expertise, CEO compensation, CEO nationality, and CEO gender on earnings management, and the moderating role of board independence. Using a quantitative research design, this study analysed 439 firm-year observations in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2023. Data were analysed using multiple regression and Moderated Regression Analysis (MRA). The results show that CEO compensation, CEO nationality, CEO gender, and board independence significantly influence earnings management, whereas CEO financial expertise does not. Board independence significantly moderates the relationship between CEO attributes and earnings management. The integrated model explains 78% of the variance in earnings management (R² = 0.78). These findings contribute to the corporate governance literature by providing empirical evidence that board independence strengthens governance mechanisms that mitigate opportunistic managerial behaviour.
The Moderating Effect of Work Engagement on Organizational Citizenship Behavior through Psychological Capital: Empirical Evidence from the Higher Education Sector Ivan Batara; Iskandar Ali Alam; Andala Rama Putra Barusman; Defrizal Defrizal; Helmita Helmita
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2226

Abstract

This study develops and empirically tests a conceptual framework explaining how work engagement influences Organizational Citizenship Behavior (OCB) in higher education institutions, with Psychological Capital (PsyCap) as a moderating variable. The study is important because higher education institutions increasingly depend on faculty members who are willing to demonstrate discretionary behaviors beyond formal job requirements to enhance institutional effectiveness, adaptability, and long-term competitiveness. Drawing on the Resource-Based View (RBV) and Social Exchange Theory (SET), PsyCap comprising hope, efficacy, resilience, and optimism is positioned as a strategic internal resource that strengthens the translation of engagement into sustained discretionary behaviors. Using SmartPLS 4, data from 262 faculty members across private universities in Lahat, Palembang, and Pagar Alam were analyzed. Results show that work engagement significantly predicts OCB (t = 2.494, p = 0.013), while PsyCap alone does not exert a direct effect (t = 0.473, p = 0.636). However, the interaction term PsyCap × Work Engagement demonstrates a strong moderating effect (t = 5.82, p = 0.000), with R² = 0.913 and f² = 0.319, confirming excellent predictive accuracy. These findings highlight PsyCap as strategic capital that amplifies engagement into citizenship behaviors, offering theoretical enrichment and practical implications for institutional resilience and competitiveness.
Organizational Commitment in Tourism: Roles of Work Involvement, Organizational Justice, and Job Satisfaction Alfato Yusnar Kharismasyah; Suharnomo Suharnomo; Mahfudz Mahfudz
Business and Applied Management Journal Vol. 4 No. 1 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i1.2265

Abstract

Organisational commitment remains a critical issue in the tourism industry because employee retention and service quality depend heavily on employees' attitudes toward their organisations. Although previous studies have examined organisational commitment extensively, limited attention has been given to the simultaneous roles of work involvement and organisational justice in relation to job satisfaction in tourism organisations. This study aims to examine the effects of work involvement and organisational justice on organisational commitment, with job satisfaction serving as a mediating variable. A quantitative approach was employed, using data collected from 112 employees at Owabong Waterpark in Indonesia. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that work involvement and organisational justice significantly enhance both job satisfaction and organisational commitment. Job satisfaction also has a significant positive effect on organisational commitment and partially mediates the relationships between work involvement, organisational justice, and organisational commitment. These findings support Social Exchange Theory by demonstrating that employees who perceive fair treatment and actively engage in their work develop greater job satisfaction, which subsequently strengthens organisational commitment. This study contributes to the organisational behaviour literature by extending the application of Social Exchange Theory in the tourism sector and providing empirical evidence on the mediating role of job satisfaction.
Integrating Digital Competence and Islamic Work Ethics to Enhance Change Readiness: The Mediating Role of Employee Engagement Indah Rizki Maulia; Nera Marinda Machdar; Yayan Hendayana; Zahara Tussoleha Rony; Joseph M J Renwarin
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2278

Abstract

Digitalization has become a strategic necessity for Islamic Rural Banks (BPRS) in Indonesia, making employees' readiness for change critical to successful transformation. This study examines the roles of digital competence, Islamic work ethic, and employee engagement in enhancing change readiness, providing insights for strengthening human resource strategies in the digital era. The study was conducted among 200 employees working in Rural Islamic Banks (BPRS) operating across the Greater Jakarta region (Jabodetabek). Respondents were selected using a purposive sampling technique based on predetermined criteria. Data were gathered through a structured questionnaire using a five-point Likert scale and analyzed with SmartPLS 4 to assess the proposed relationships among the research constructs. Digital competence and Islamic work ethic have positive and significant effects on employee engagement and change readiness. Employee engagement has a significant positive effect on change readiness. Also, it serves as a partial mediator in the relationships between digital competence and change readiness, and between Islamic work ethic and change readiness. This study provides empirical evidence that integrating these elements positions organizations better to support successful change initiatives and achieve sustainable organizational development in an increasingly digital environment.
Translating Good Governance into Patient Satisfaction: The Mediating Role of Service Quality in Indonesian Primary Healthcare Putu Essa Kana Putri; Ida Bagus Teddy Prianthara
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2297

Abstract

Patient satisfaction is a critical indicator of public healthcare performance, particularly in primary healthcare facilities where patients directly experience governance practices through service procedures, communication, waiting time, and complaint handling. This study examines how good governance influences patient satisfaction through service quality in Indonesian primary healthcare. The study was conducted at Puskesmas IV Denpasar Selatan using a quantitative explanatory design. Data were collected through structured questionnaires distributed to 370 patients selected using proportional random sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. The results show that good governance has a positive and significant effect on service quality (β = 0.785, t = 26.484, p < 0.001) and patient satisfaction (β = 0.174, t = 3.168, p = 0.002). Service quality also has a positive and significant effect on patient satisfaction (β = 0.684, t = 13.610, p < 0.001). Furthermore, service quality partially mediates the relationship between good governance and patient satisfaction (β = 0.537, t = 11.485, p < 0.001). These findings indicate that governance practices contribute more strongly to patient satisfaction when translated into better service structures, processes, and outcomes. Theoretically, this study advances public administration and healthcare management literature by integrating Governance Theory, Donabedian's healthcare quality model, and the SERVQUAL framework into a single empirical model. Practically, primary healthcare facilities should strengthen transparency, accountability, queue management, complaint handling, and empathetic communication to improve patient satisfaction.
Burnout, Boredom, and Gen Z Productivity: The Roles of Positive Cyberloafing and Digital Mindfulness Ni Kadek Irma Dwi Lestari; Ida Bagus Teddy Prianthara
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2298

Abstract

This study examines the effects of burnout and boredom on Gen Z employee productivity by positioning positive cyberloafing and digital mindfulness as mediating mechanisms. A quantitative explanatory design was employed to test the proposed relationships. Data were collected from 178 Generation Z employees through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that boredom has a negative and significant effect on productivity, while burnout does not have a significant direct effect. Positive cyberloafing and digital mindfulness have positive and significant effects on productivity. The mediation results further indicate that both positive cyberloafing and digital mindfulness significantly mediate the relationships between burnout, boredom, and productivity. These findings suggest that Gen Z productivity in digital work environments is shaped not only by psychological strain but also by employees' ability to recover and regulate their digital behavior. This study contributes to digital workplace and human resource management literature by reframing cyberloafing as a conditional adaptive mechanism and positioning digital mindfulness as a personal resource for sustaining productivity. Practically, organizations should develop digital well-being policies that support structured digital micro-breaks, mindful technology use, and more meaningful work design.

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