cover
Contact Name
Ronald N Girsang
Contact Email
nawalaedu@gmail.com
Phone
+6282279814793
Journal Mail Official
nawalaedu@gmail.com
Editorial Address
Jl. Purnama, Suka Karya, Kec. Kota Baru, Kota Jambi, Jambi 36129
Location
Kota jambi,
Jambi
INDONESIA
Maneggio
ISSN : -     EISSN : 30327652     DOI : https://doi.org/10.62872/2j94fd85
Core Subject : Science,
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
Articles 235 Documents
The Influence of the Implementation of the Village Financial System Application, Human Resource Competence and Internal Control System on the Quality of Village Government Financial Reports in Batang Tuaka District Rosliana Rosliana; Haryadi Haryadi; Achmad Hizazi; Yudi Yudi
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ckk3e46

Abstract

This study aims to analyze the influence of village governance and the implementation of the Village Financial System (Siskeudes) on the implementation of village finances in the Kempas District. The main problems underlying this study are the low capacity of village officials, the suboptimal utilization of digital systems, and the gap between regulations and implementation in village financial management. The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation, and analyzed using the stages of data reduction, data presentation, and conclusion drawing. The results show that village governance and the implementation of Siskeudes have a positive effect on the implementation of village finances, especially in increasing transparency, reporting accuracy, and administrative efficiency. However, the effectiveness of Siskeudes implementation is greatly influenced by the competence of village officials in operating the system and their level of understanding of accounting principles and information technology. The discussion emphasizes that the integration of good governance and the use of digital technology is key to realizing optimal implementation of village finances. In conclusion, improving the implementation of village finances requires a comprehensive approach through strengthening governance, optimizing the use of Siskeudes, increasing human resource capacity, and active community involvement.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Ranti Melasari; Afrizal Afrizal; Achmad Hizazi; 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/jp8z2s94

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.
Conflict Management in Islamic Boarding Schools: The Dispute That Gave Birth to New Branches of Islamic Boarding Schools Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mj0xjp95

Abstract

This study examines the phenomenon of internal conflict management in Islamic boarding schools (pesantren), which unexpectedly gave rise to new branches as a result of the dynamics of division and reconciliation within the traditional Islamic educational community in Indonesia. Through a systematic literature review of 40 scholarly sources published between 2021 and 2024, this study analyzes patterns of conflict between kiai (Islamic boarding school teachers), senior santri (students), and pesantren families; conflict resolution mechanisms based on local Islamic wisdom; and the dynamics of conflict transformation into pesantren institutional expansion. The study's results indicate that constructively managed internal pesantren conflict has the potential to become a catalyst for the proliferation of new pesantren institutions, expanding the network of Islamic education in Indonesia. The values ​​of moderation, deliberation, and the wisdom of local ulama have proven to be important instruments in the process of transforming conflict into opportunities for institutional development. The implications of this research provide a framework for developing conflict management based on Islamic values ​​that is adaptive to the needs of pesantren expansion in the modern era.
Conflict Management Solutions for Nahdlatul Ulama Members:Systematic Literature Review Based Study Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8j800j06

Abstract

This study aims to analyze relevant and effective conflict management solutions for members of Nahdlatul Ulama (NU), the largest Islamic organization in Indonesia, founded in 1926. Internal conflict within religious organizations, including NU, is a complex phenomenon influenced by ideological differences, political interests, resource struggles, and leadership dynamics at various structural levels. Through a systematic literature review (SLR) of 40 relevant scholarly sources published between 2021 and 2026, this study identifies, classifies, and synthesizes the most appropriate conflict management strategies for the context of a mainstream Islamic religious organization such as NU. The study results indicate that the most effective conflict management approach for NU members is an integrative model that combines the principles of Islamic moderation (tawassuth, tawazun, i'tidal, and tasamuh) with contemporary conflict management theories such as interest-based negotiation, transformative mediation, and strategic leadership in crisis. NU values ​​have been shown to serve as a normative foundation that strengthens internal cohesion and reduces conflict escalation. This study recommends the development of NU value-based conflict management training modules at all levels of the organization and the strengthening of the role of kyai and ulama figures as effective cultural mediators.
Islamic Education Management Based on Nahdiyah ValuesThe Perspective of Nahdlatul Ulama Scholars Saefrudin Saefrudin
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ktrzsy27

Abstract

This study aims to comprehensively examine the management of Islamic education based on Nahdiyah values ​​from the perspective of Nahdlatul Ulama (NU) scholars. Nahdlatul Ulama, as the largest Islamic organization in Indonesia, is rooted in Nahdiyah values, including tawassuth (moderation), tawazun (balance), i'tidal (justice), tasamuh (tolerance), amanah (trustworthiness), and shura (shura), which serve as the philosophical foundation for the management of Islamic educational institutions. Through a systematic literature review approach of 40 relevant scientific sources published between 2021 and 2026, this study analyzes how Nahdiyah values ​​are implemented in the management of curriculum, leadership, human resources, finance, and organizational culture in NU educational institutions. The results of the study indicate that management of Islamic education based on Nahdiyah values ​​produces educational institutions that excel academically and are strong in character, with a leadership system based on authoritative yet participatory kiai (Islamic scholars), a curriculum that integrates religious and general knowledge in a balanced manner, and a pesantren culture that is resilient to changing times. The practical implications of this study point to the importance of formalizing the Nahdiyah value-based management model as a paradigmatic alternative for managing Islamic education in Indonesia that is able to answer the challenges of modernity without losing its identity.
Strategic Talent Management in the Digital Era: Its Impact on Organizational Performance and Competitive Advantage Darmawaty Syam; Victor P. K. Lengkong; Rita N. Taroreh; Christoffel M. O. Mintardjo
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0emjcw72

Abstract

The digital transformation era has fundamentally reshaped the strategic landscape of talent management, compelling organizations to rethink how human capital is identified, developed, and retained. This study examines the relationship between Strategic Talent Management (STM) in the digital era and its impact on organizational performance and competitive advantage. Using a systematic literature review methodology, eighteen peer-reviewed articles published between 2019 and 2026 were analyzed. The findings reveal that digital-era STM, characterized by AI-driven talent analytics, agile workforce ecosystems, continuous digital learning, and data-informed performance management, significantly enhances organizational performance metrics including productivity, innovation output, and financial results. Furthermore, organizations that strategically align talent management practices with digital transformation imperatives achieve sustainable competitive advantage through the accumulation of rare, valuable, and inimitable human capital. The study proposes a comprehensive conceptual framework integrating digital talent acquisition, development, retention, and knowledge management as interconnected pillars of organizational competitiveness. Key moderating factors identified include organizational ambidexterity, digital leadership capability, and total quality management integration. Practical implications are provided for organizational leaders and HR strategists navigating the complexities of talent management in an increasingly digitized global economy.
War for Talent in Human Resource Management: Organizational Strategies for Attracting and Retaining Top Talent Roberthair Suripatty; Victor P. K. Lengkong; Rita N. Taroreh; Christoffel M. O. Mintardjo
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/nrr8r786

Abstract

The intensifying global competition for skilled human capital, widely termed the "War for Talent", represents one of the most consequential strategic challenges in contemporary human resource management (HRM). This systematic literature review examines organizational strategies for attracting and retaining top talent in the digital era, synthesizing evidence from twenty peer-reviewed articles published between 2021 and 2024. The findings demonstrate that effective talent war strategies operate across three interlocking phases: attraction, development, and retention. Digital transformation has fundamentally reshaped all three phases: AI-powered recruitment and talent identification systems expand access to global talent pools; continuous digital learning platforms build inimitable competencies that strengthen retention; and HR analytics enable proactive identification of flight-risk employees before attrition materializes. Employer branding emerges as a decisive differentiator in competitive talent markets, while employee empowerment and work-life balance serve as foundational retention anchors. Sector-specific analyses across healthcare, hospitality, telecommunications, and technology reveal that while the universal logic of talent attraction and retention holds, the dominant strategies and acute pressure points differ significantly by industry. The COVID-19 pandemic accelerated digital HRM innovation and elevated employee well-being as a strategic priority. A conceptual three-phase framework integrating digital tools, human-centered policies, and predictive analytics is proposed to guide organizations in developing resilient, responsive talent management systems capable of winning the war for talent sustainably.
Future Workforce Readiness: The Role of Upskilling and Reskilling in Enhancing Employee Performance Naomi Ormak; Victor P. K. Lengkong; Rita N. Taroreh; Christoffel M. O. Mintardjo
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hxd0y216

Abstract

The accelerating pace of technological disruption, driven by artificial intelligence, automation, and digital transformation—has fundamentally altered the skills landscape of the modern workforce. This study examines the role of upskilling and reskilling programs in enhancing employee performance and building future workforce readiness. Employing a systematic literature review methodology, this paper synthesizes findings from 20 peer-reviewed articles published between 2021 and 2024 across leading international journals. The analysis identifies three primary mechanisms through which upskilling and reskilling contribute to employee performance: (1) cognitive and technical capability enhancement, (2) adaptive learning culture development, and (3) organizational resilience building. Results demonstrate that structured upskilling and reskilling initiatives, particularly those leveraging AI-enabled tools, virtual reality, and personalized learning pathways, significantly improve individual productivity, task performance, and organizational competitiveness. Furthermore, leadership support and a psychologically safe learning environment are identified as critical enablers. This study contributes a conceptual framework integrating human capital theory, dynamic capabilities, and learning organization perspectives to advance scholarly understanding of workforce readiness in the Industry 4.0–5.0 transition era.
Employer Branding and Talent Attraction: Analysis of Its Influence on Generation Z Job Interest Winarsih Winarsih; Victor P. K. Lengkong; Rita N. Taroreh; Christoffel M. O. Mintardjo
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxvyq112

Abstract

The global competition for young talent has intensified considerably, and Generation Z born between 1997 and 2012 now constitutes the largest cohort entering the workforce. This study analyzes the influence of employer branding and talent attraction strategies on Generation Z's job interest through a systematic literature review of twenty international peer-reviewed articles published between 2021 and 2023. Findings reveal that Generation Z possesses distinctive work preferences: they prioritize work-life balance, clear career development pathways, organizational culture authenticity, and sustainability values in their employer selection decisions. Effective employer branding for Generation Z must operate through digitally relevant platforms particularly social media such as Instagram, TikTok, and LinkedIn with authentic, interactive, and value-driven content. A clear Employee Value Proposition (EVP) and positive corporate reputation are found to significantly enhance job pursuit intention. This study proposes a three-stage talent attraction model Digital Touchpoints, Employer Brand Perception, and Job Pursuit Intention as a conceptual framework integrating findings from the literature. Managerial implications emphasize the strategic necessity of authentic digital content investment, employee advocacy programs, and alignment of EVP with the core values of Generation Z.
Systematic Literature Review: Management Of Agricultural Land Transfer In Indonesia Hadi Yuntarto; Nur Wening
Maneggio Vol. 3 No. 3 (2026): JUNE - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/bvb06y91

Abstract

Agricultural land conversion in Indonesia continues to accelerate, threatening national food security, environmental sustainability, and the socio-economic stability of rural communities. This study examines the drivers, impacts, and control strategies of agricultural land conversion through a Systematic Literature Review of Scopus-indexed articles published between 2020 and 2025, retrieved using Harzing's Publish or Perish with the Crossref database. From an initial pool of one thousand articles, the screening and quality-assessment process yielded twenty-six articles for thematic analysis. The findings show that economic pressure, expansion of settlements and industry, urbanization, infrastructure development, and weak governance are the principal drivers of land conversion, producing impacts that include the loss of productive farmland, threats to food security, shifts in land tenure, and environmental degradation. Applying Fred R. David's strategic management framework reveals that strategy formulation rests on an adequate regulatory foundation, whereas implementation and evaluation remain weak due to fragmented inter-agency coordination, limited economic incentives for farmers, and the absence of an integrated One Map and real-time monitoring system. The novelty of this study lies in integrating SLR thematic synthesis with SWOT analysis and David's formulation-implementation-evaluation stages, a combination rarely applied explicitly to farmland-conversion research in Indonesia. The policy implications emphasize strengthening technology-based spatial governance, harmonizing cross-sector policy, and improving farmer welfare through stronger agricultural value chains to sustain long-term farmland protection..