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Maneggio
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30327652     DOI : https://doi.org/10.62872/2j94fd85
Core Subject : Science,
Decision Sciences, Operations Research & Management
The journal publishes original articles on current issues and trends occurring internationally in financial management, marketing management, human-resource management, behavior organizational, good governance, strategic management, business ethics, entrepreneurship, management accounting, manajemen produksi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 222 Documents
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Digital Leadership and Virtual Team Performance: A Study of Remote Work-Based Organizations Djunaedi, Djunaedi
Maneggio Vol. 3 No. 1 (2026): FEBRUARY-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/73w4cs14

Abstract

The rapid growth of remote work and digital collaboration has transformed organizational structures and leadership practices across industries. As organizations increasingly rely on virtual teams, digital leadership has emerged as a critical capability for managing distributed employees and ensuring team effectiveness. This study aims to analyze the influence of digital leadership on virtual team performance within remote work-based organizations. This research employs a quantitative approach using primary data collected through an online survey distributed to employees working in virtual teams across remote or hybrid work environments. The sampling technique applied is purposive sampling, targeting respondents who actively participate in virtual collaboration using digital platforms. The collected data were analyzed using descriptive statistics, validity and reliability tests, and multiple regression analysis to examine the relationship between digital leadership and virtual team performance. The results indicate that digital leadership has a positive and statistically significant effect on virtual team performance. Effective digital communication, trust-building, and the strategic use of digital collaboration tools contribute to improving team productivity, coordination, and engagement in remote work environments. These findings suggest that leadership capabilities adapted to digital environments play an essential role in supporting effective teamwork in geographically dispersed teams. In conclusion, digital leadership is a crucial determinant of virtual team performance in remote work-based organizations. Strengthening digital leadership competencies can enhance collaboration, productivity, and overall team effectiveness in digital workplaces.
Managing Organizational Complexity: An Analysis of Decision Dynamics in Unstable Work Systems Kadua, Nada Cantika Putri
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/80a1qw75

Abstract

This study examines the dynamics of decision-making in complex and unstable organizational systems, where traditional rational-linear approaches are increasingly inadequate in addressing uncertainty, rapid change, and multidimensional interactions. The research aims to develop an integrative decision-making model by incorporating perspectives from complexity theory, system dynamics, management psychology, and digital technologies. A qualitative approach was employed using a systematic literature review and conceptual synthesis of recent scholarly works (2021–2025). Data were collected through document analysis and analyzed using thematic content analysis and systems thinking to identify key dimensions influencing decision-making processes. The findings reveal that decision-making in complex systems is nonlinear, adaptive, and emergent, shaped by the interaction of structural, technological, and human factors. Key dimensions include complex adaptive systems, chaos and nonlinear dynamics, feedback mechanisms, psychological factors, conflict management, and the integration of AI and data-driven systems. The discussion highlights the importance of a hybrid approach that balances technological capabilities with human-centered leadership and organizational learning to enhance decision quality and resilience. In conclusion, this study proposes an integrative framework that provides both theoretical and practical contributions, enabling organizations to navigate uncertainty and improve decision-making effectiveness in unstable environments.
The ‘Quiet Luxury’ Effect in Marketing Strategies: Between Exclusivity and Modern Consumer Appeal Sakalini Dioh, Septia; Taqwa Sultan; Margeretha Sartien Kabanga
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/yp7y7n97

Abstract

This study aims to analyze the effect of quiet luxury in modern marketing strategies, particularly the relationship between brand exclusivity and contemporary consumer appeal. The phenomenon of quiet luxury represents a shift in the meaning of luxury from conspicuous status symbols toward a more subtle, elegant, and intrinsically quality-oriented form of luxury. This research employed a descriptive qualitative approach using a library research method. Data were collected from scientific journals, academic books, industry reports, and other reliable sources related to consumer behavior, branding, and premium marketing. The data were analyzed through content analysis by classifying them into key themes, including the transformation of luxury concepts, brand differentiation, consumer perceived value, brand exclusivity, and the influence of digital media. The findings indicate that quiet luxury has become an effective marketing strategy as it enhances consumer perceived value through dimensions of quality, comfort, implicit status, and personal identity. Furthermore, this strategy strengthens brand positioning through product quality, minimalist design, limited distribution, and exclusive customer experiences. The attractiveness of quiet luxury continues to grow alongside the changing characteristics of modern consumers who are more rational, value-conscious, and sustainability-oriented. However, its implementation also faces challenges such as imitation risks, the dilemma between exclusivity and market expansion, and the demand for long-term quality consistency. This study concludes that quiet luxury is not merely an aesthetic trend, but an adaptive branding strategy highly relevant to the contemporary premium market.
Decision Support System for Business Location Selection: Integration of MCDM Methods Widodo, Rakhmat Sigit; Suhirman, Suhirman; Wening, Nur
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8h1rb479

Abstract

Business location selection is a critical strategic decision that significantly influences operational efficiency, cost structure, and long-term competitiveness. The increasing complexity of decision criteria requires structured approaches that integrate analytical methods and decision support technologies. This study aims to analyze the effectiveness of integrating Multi-Criteria Decision Making (MCDM) methods within a Decision Support System (DSS) for business location selection. The research adopts a quantitative approach with a Design Science Research framework, involving data collection through questionnaires, expert judgment, and secondary data. The analysis combines AHP for criteria weighting and TOPSIS for ranking alternative locations. The results indicate that the integrated DSS successfully generates clear and objective rankings, with the best location identified based on comprehensive evaluation of multiple criteria. The findings also demonstrate that the system effectively handles trade-offs between conflicting factors such as cost, accessibility, and infrastructure. In conclusion, the integration of MCDM methods within a DSS enhances decision accuracy, reduces subjectivity, and provides practical support for selecting optimal business locations in complex environments
Trust Management as Social Capital in Building Organizational Sustainability Wiranawata, Hilmi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5g1bgt87

Abstract

This study examines trust management as a form of social capital and its implications for organizational sustainability in increasingly complex and dynamic environments. Trust is recognized as a critical element that shapes stakeholder relationships, enhances collaboration, and supports sustainable performance across environmental, social, and governance (ESG) dimensions. The study aims to develop an integrative framework that explains how trust contributes to sustainability outcomes. A qualitative approach was employed using a systematic literature review and conceptual synthesis of scholarly articles published between 2021 and 2025. Data were collected through document analysis and analyzed using thematic content analysis combined with a systems thinking approach. The findings reveal that trust operates as a multidimensional construct encompassing internal, external, and institutional dimensions, influencing employee engagement, innovation, ESG performance, and organizational resilience. The discussion highlights that trust facilitates knowledge sharing, strengthens governance, supports digital transformation, and enhances collaborative partnerships, thereby contributing to long-term sustainability. In conclusion, trust management serves as a strategic mechanism that enables organizations to navigate uncertainty, improve adaptability, and achieve sustainable performance.
Emotional Labor in Service Work: Its Impact on Satisfaction and Performance Kusuma, Berilian Ayu
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zjkyqw42

Abstract

Emotional labor has become a critical component in service-oriented organizations, where employees are required to regulate their emotions to meet organizational expectations and enhance customer satisfaction. While emotional labor can improve service quality and performance, it also poses risks to employee well-being, particularly when poorly managed. This study aims to analyze the impact of emotional labor strategies—surface acting, deep acting, and genuine acting—on employee satisfaction and performance. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies. Data are analyzed through thematic and qualitative content analysis to identify key patterns related to emotional regulation, employee well-being, and performance outcomes. The findings reveal that surface acting leads to emotional exhaustion, burnout, and reduced job satisfaction and performance, whereas deep acting and genuine acting contribute to higher satisfaction, lower stress, and improved service performance. The discussion highlights the importance of organizational support, emotional intelligence, and service climate in moderating these effects. In conclusion, effective management of emotional labor requires a shift toward human-centered practices that promote authentic emotional engagement and sustainable performance..
Gig Economy Management: Managing Flexible Workforce in Digital Ecosystems Kadua, Nada Cantika Putri
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xzed1j57

Abstract

The rapid expansion of the gig economy has transformed labor dynamics by integrating flexible workers into digital platforms, yet this flexibility is often accompanied by algorithmic control, job insecurity, and limited social protection. This study aims to analyze how gig economy management and flexible workforce strategies can function as core elements within a sustainable digital ecosystem. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies and policy reports. Data were analyzed through thematic and qualitative content analysis to identify key patterns related to algorithmic management, workforce flexibility, HRM strategies, and regulatory frameworks. The findings reveal that platform-based labor is characterized by strong algorithmic control over time, space, and performance, which limits worker autonomy while enhancing operational efficiency. Furthermore, the study highlights the need for adaptive and human-centered HRM practices, blended workforce models, and inclusive policy reforms to address labor vulnerabilities. The discussion emphasizes that sustainability in the gig economy depends on balancing technological innovation with worker protection and equity. In conclusion, the integration of ethical algorithmic systems, transparent HRM, and supportive regulations is essential to create a more inclusive and sustainable digital labor ecosystem
Human-AI Collaboration in Management: Its Impact on Efficiency and Performance Kusuma, Berilian Ayu
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pq1ds311

Abstract

ABSTRACT Human–AI collaboration has emerged as a transformative approach in modern management, combining the computational power of artificial intelligence with human intuition, creativity, and ethical judgment. This study aims to analyze the impact of human–AI collaboration on organizational efficiency and performance, with a focus on collaboration design, trust, and organizational context. The research adopts a qualitative approach using a systematic literature review and document analysis of recent peer-reviewed studies. Data are analyzed through thematic and qualitative content analysis to identify key patterns related to efficiency, decision quality, and performance outcomes. The findings reveal that human–AI collaboration enhances efficiency through task automation, predictive analytics, and reduced cognitive load, while also improving decision-making accuracy and consistency. However, the effectiveness of this collaboration depends on role complementarity, trust in AI, employee capability, and supportive organizational culture. The discussion highlights that balanced integration between human and AI capabilities is essential to achieve sustainable performance improvements. In conclusion, human–AI collaboration serves as a strategic enabler of organizational performance when supported by appropriate design, governance, and human resource development.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/g9jtw118

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.
Financial Performance Mediation Model on the Influence of Islamic Corporate Governance on Sustainability Reports Moderated by Corporate Social Responsibility Musdalifa, Musdalifa; Afrizal, Afrizal; Mukhzarudfa, Mukhzarudfa; Hizazi, Achmad
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/p10xh090

Abstract

This research is motivated by the importance of implementing Islamic Corporate Governance in improving the performance and sustainability of Islamic banking, which still faces various challenges, such as low contribution to the economy and the quality of sustainability reporting. This study aims to analyze the effect of Islamic Corporate Governance on Sustainability Reports, with financial performance as a mediating variable and Corporate Social Responsibility as a moderating variable. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability reports of Islamic Commercial Banks in Indonesia for the period 2019–2024. Data analysis was conducted to test the direct, indirect, and moderating effects between variables in the research model. The results show that Islamic Corporate Governance has a positive and significant effect on financial performance and Sustainability Reports. Financial performance is proven to act as a mediating variable, while Corporate Social Responsibility acts as a moderating variable that strengthens the relationship between governance and sustainability reporting. These findings indicate that the implementation of Sharia-based governance, supported by good financial performance and effective CSR practices, can improve corporate transparency and sustainability. The conclusion of this study confirms that the integration of Islamic Corporate Governance, sharia-based financial performance, and Corporate Social Responsibility is a key factor in improving the quality of Sustainability Reports in Islamic banking in Indonesia.

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