Fundamental and Applied Management Journal
Strategic and Operations Management, addressing strategic decision-making, operational excellence, supply chain, process improvement, and performance management. Business and International Management, covering global strategy, cross-border operations, internationalization, and comparative management practices. Marketing and Consumer Studies, exploring market strategy, consumer behavior, branding, digital marketing, and marketing analytics. Human Resource Management and Organisational Behaviour, focusing on talent management, leadership, motivation, organizational culture, and workplace behavior. Entrepreneurship and Management of Innovation, examining venture creation, entrepreneurial ecosystems, innovation strategy, and scaling new businesses. Management of Technology and Innovation, investigating technology adoption, digital transformation, R&D management, and innovation processes in organizations. Corporate Social Responsibility and Sustainability, addressing sustainable strategy, ESG, social impact, stakeholder engagement, and responsible business practices. Corporate Governance, covering board effectiveness, governance structures, accountability, transparency, and regulatory compliance. Financial Management, focusing on corporate finance, investment decisions, financial performance, risk management, and financial planning.
Articles
151 Documents
<![CDATA[Leading Through Dualism: Servant Leadership, Organizational Citizenship Behavior, and Employee Performance in an Indonesian Rural Cooperative ]]>
<![CDATA[Yurmanius Waruwu]]>;
<![CDATA[Endang Suswati]]>;
<![CDATA[Sugeng Mulyono]]>;
<![CDATA[Gunadi]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.991
<![CDATA[Cooperatives play a significant role in supporting community-based economic development and expanding access to financial services for local communities in Indonesia. However, governance challenges, such as leadership dualism, can generate organizational instability that potentially undermines employee performance. This study aims to examine the relationship between Servant Leadership and Employee Performance and to test the mediating role of Organizational Citizenship Behavior (OCB) in a cooperative experiencing leadership dualism. A quantitative approach with an explanatory design was used. The population and sample consisted of 117 permanent employees of the Nias Rural Savings and Financing Cooperative (KSP3 Nias), selected through total sampling method. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that Servant Leadership is positively and significantly associated with both OCB (β = 0.764, p < 0.001) and Employee Performance (β = 0.345, p = 0.002). Furthermore, OCB partially mediated the relationship between Servant Leadership and Employee Performance (indirect effect = 0.391, p < 0.001), with Servant Leadership and OCB jointly explaining 71.2% of the variance in Employee Performance (R² = 0.712). These results suggest that a servant-oriented leadership approach is associated with higher levels of voluntary extra-role behavior among employees, which, in turn, appears to function as a stabilizing factor for organizational performance, even under conditions of structural conflict.]]>
<![CDATA[The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection ]]>
<![CDATA[Betri]]>;
<![CDATA[M. Amin Dwi Putra]]>;
<![CDATA[Fenty Astrina]]>;
<![CDATA[Lis Djuniar]]>;
<![CDATA[M. Faris Afif]]>;
<![CDATA[Rendra Bakti]]>;
<![CDATA[Mizan]]>;
<![CDATA[Dewi Puspasari]]>;
<![CDATA[Rahmat Basuki]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.994
<![CDATA[The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection in the Indonesian public-sector audit environment. The study aims to evaluate whether advanced analytical technologies improve auditors’ effectiveness in detecting fraudulent financial reporting and whether Digital Forensic strengthens or weakens the relationships between these technologies and fraud detection performance. This study employed a causal associative quantitative approach using primary data collected through questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) representative offices across Sumatra, Indonesia. The population consisted of 290 auditors, and the sample was selected using a simple random sampling technique based on the Slovin formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The analysis included outer model evaluation, inner model assessment, hypothesis testing, and moderation analysis. The results indicate that Data Mining has a significant positive effect on Financial Statement Fraud Detection. In contrast, Machine Learning and Artificial Intelligence do not significantly influence fraud detection effectiveness. Furthermore, Digital Forensic does not strengthen the relationships between Data Mining, Machine Learning, Artificial Intelligence, and fraud detection. Instead, the moderating effects of Digital Forensic tend to weaken these relationships within the current audit environment. The structural model demonstrates satisfactory explanatory and predictive capability in explaining variations in fraud detection performance.]]>
<![CDATA[Building Financial Performance Industry Automotive Through Digital Human Resource Management and Learning Agility: The Mediating Role of Employee Resilience ]]>
<![CDATA[Abdilah]]>;
<![CDATA[Sopian]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.995
<![CDATA[The automotive industry confronts escalating challenges due to the intricate repercussions of accelerated digital transformation, evolving technologies, and the dynamics of demanding worldwide rivalry. This necessitates organizations to enhance financial performance sustainably. In this context, management sources such as Power Man Digital and the capacity for adaptive learning are crucial factors in establishing a competitive advantage for organizations. This research aims to analyze the impact of Digital Human Resource Management (DHRM) and Learning Agility on Financial Performance, both directly and indirectly through Employee Resilience as a mediating variable in the automotive industry. This study employs a quantitative technique with an explanatory design. Data was gathered using a distributed questionnaire administered to employees and supervisors within the automobile industry. The sampling technique employed was purposive sampling, while data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to examine inter-variable relationships and mediation effects. Research results indicate a pattern of linkage between factors that is not entirely consistent. Digital Human Resource Management does not significantly impact employee resilience; yet, it still exerts a direct influence on financial performance. Learning agility is demonstrably significant in enhancing employee resilience and financial success, making it the most dominant variable. Employee resilience does not significantly impact financial performance. Furthermore, the mediation analysis indicates that employee resilience does not mediate the relationship between Digital Human Resource Management, Learning Agility, and financial performance. This study concludes that the introduction of digital-based practice management resources, supported by advanced learning capabilities, can enhance staff resilience in the face of change, hence positively impacting the financial performance of the organization. The findings enhance the literature on the digital transformation of HR and offer practical implications for the automobile sector in developing an adaptive, resilient, and innovation-oriented HR management approach that fosters sustainable organizations.]]>
<![CDATA[Building Competitive Advantage through Knowledge Sharing and Learning Organization with Innovative Work Behavior as Variables Mediation in the Modern Retail Industry ]]>
<![CDATA[Joelianti Dwi Supraptiningsih]]>;
<![CDATA[Pristanto Ria Irawan]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.996
<![CDATA[The increasing intensity of competition in the modern retail industry requires organizations to develop sustainable competitive advantages through effective knowledge management and organizational learning capabilities. This study aims to examine the effects of Knowledge Sharing and Learning Organization on Competitive Advantage, with Innovative Work Behavior serving as a mediating variable. A quantitative research design was employed using a survey method involving 300 employees working in modern retail companies in Bekasi City, Indonesia. Respondents were selected through purposive sampling based on predefined criteria, including a minimum of one year of work experience and direct involvement in operational activities. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that Knowledge Sharing has a positive and significant effect on Innovative Work Behavior, while Learning Organization also positively influences Innovative Work Behavior. Furthermore, Knowledge Sharing and Learning Organization were found to have direct positive effects on Competitive Advantage. However, Innovative Work Behavior did not significantly affect Competitive Advantage and failed to mediate the relationships between Knowledge Sharing, Learning Organization, and Competitive Advantage. These results suggest that organizational competitiveness in the retail sector is primarily driven by effective knowledge exchange and continuous learning capabilities rather than by employee innovation alone. The study contributes to the literature by extending the understanding of how organizational knowledge resources and learning capabilities directly create competitive advantage in service-oriented industries. From a practical perspective, the findings highlight the importance of strengthening knowledge-sharing practices, collaborative learning cultures, and organizational learning systems to enhance long-term competitiveness. Future research is encouraged to incorporate additional organizational variables and explore different industrial contexts to further explain the mechanisms through which organizational capabilities contribute to sustainable competitive performance.]]>
<![CDATA[Strategic Innovation in Building Sustainable Corporate Competitive Advantage ]]>
<![CDATA[Sri Mulyono]]>;
<![CDATA[Epsilandri Septyarini]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.1037
<![CDATA[Rapid technological change, increasing market competition, and shifting customer preferences have forced companies to continuously adapt their strategies to remain competitive. Strategic innovation has become an important approach for organizations seeking to create long-term value and maintain sustainable competitive advantage. This study examines how strategic innovation is implemented within an organization and how it contributes to the development of sustainable competitive advantage. A qualitative approach was employed using an explanatory case study design. Data were collected through in-depth interviews with three senior executives who were directly involved in strategic planning and organizational development. The data were analyzed using the Gioia Method to identify key themes and relationships among emerging concepts. The results indicate that sustainable competitive advantage is supported by the organization's ability to develop dynamic capabilities, allocate dedicated resources for innovation, and adapt internal structures to changing market conditions. The establishment of a protected innovation budget, the use of data-driven decision making, and the formation of cross-functional teams were found to strengthen organizational responsiveness and resilience. In addition, the integration of operational excellence, customer retention mechanisms, and sustainability-oriented practices contributed to the creation of competitive advantages that are difficult for competitors to imitate. These findings suggest that strategic innovation should be viewed not only as a tool for growth but also as a mechanism for sustaining organizational performance in a rapidly changing business environment.]]>
<![CDATA[Branding Bali`s Spiritual Tourism: Content Strategies for Sustainable Tourism ]]>
<![CDATA[Ni Luh Ketut Ayu Sudha Sucandrawati]]>;
<![CDATA[Anak Agung Elik Astari]]>;
<![CDATA[Pande Gde Bagus Naya Primananda]]>;
<![CDATA[Ni Made Yusmini]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.1043
<![CDATA[This study examines the effects of Spiritual Tourism and Content Marketing on Destination Competitiveness through the mediating role of Competitive Advantage in Bali’s spiritual tourism destinations. The research seeks to explain how spiritual and cultural assets can be transformed into sustainable competitive resources in the digital tourism era. A quantitative explanatory research design was employed using a survey of 219 domestic and international tourists who had participated in melukat spiritual tourism activities in Bali. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1. The results indicate that Spiritual Tourism and Content Marketing have significant positive effects on Competitive Advantage and Destination Competitiveness. Competitive Advantage also has a significant positive effect on Destination Competitiveness and partially mediates the relationships between Spiritual Tourism and Competitiveness, as well as between Content Marketing and Competitiveness. Among all direct relationships, Spiritual Tourism demonstrates the strongest influence on Competitive Advantage, emphasizing the strategic value of authentic spiritual experiences in strengthening destination competitiveness. This study extends the Resource-Based View by positioning spiritual and cultural assets as strategic resources capable of generating sustainable competitive advantage. It also introduces a digital-spiritual alignment perspective that integrates spiritual authenticity, content marketing, and destination competitiveness within a single framework. The findings offer valuable insights for tourism stakeholders seeking to enhance competitiveness while preserving cultural and spiritual integrity.]]>
<![CDATA[The Effect of Local Government Size, Fiscal Independence, Risk Management, and Internal Control Maturity on Audit Delay ]]>
<![CDATA[Yusi Sopianti]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.1047
<![CDATA[This study examines the effects of government size, fiscal independence, risk management, and internal control maturity on audit delay in Indonesian provincial governments. Audit delay reflects accountability and transparency in local government financial management. Empirical evidence on its determinants towards audit delay remains inconsistent. Using panel data from 514 regencies/ cities during 2015 to 2023, the analysis applies fixed effects regression with robust standard errors. The results show that local government size has no a positive and significant effect on audit delay, indicating that greater organizational complexity increases audit completion time. Fiscal independence, risk management, and internal control system maturity do not show significant effects. These findings suggest that structural complexity plays a more decisive role than formal governance mechanisms in explaining audit timeliness. Strengthening administrative capacity in larger governments is essential to improve the timeliness and quality of public financial reporting.]]>
<![CDATA[Knowledge Management as the Primary Driver of Innovation Capability and Entrepreneur Performance in Indonesian Batik SMEs ]]>
<![CDATA[Irwan Sugiarto]]>;
<![CDATA[Horas Djulius]]>;
<![CDATA[Heru Setiawan]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.1055
<![CDATA[This study examines the effects of Entrepreneurial Leadership, Intellectual Capital, and Knowledge Management on Innovation Capability and investigates the implications of Innovation Capability for Entrepreneur Performance among Indonesian batik Micro, Small, and Medium Enterprises (MSMEs). The study addresses inconsistencies in the literature regarding the relative importance of organizational capabilities in fostering innovation and business performance. A quantitative explanatory survey was conducted involving 166 batik MSME owners and managers in Garut Regency, Tasikmalaya Regency, and Tasikmalaya City, West Java, Indonesia. Data were collected through structured questionnaires and analyzed using path analysis with IBM SPSS Statistics 25. The results reveal that Entrepreneurial Leadership, Intellectual Capital, and Knowledge Management positively and significantly influence Innovation Capability. Among these variables, Knowledge Management emerged as the strongest predictor of Innovation Capability (β = 0.454), followed by Intellectual Capital (β = 0.346) and Entrepreneurial Leadership (β = 0.335). Furthermore, Innovation Capability demonstrated a strong positive effect on Entrepreneur Performance (β = 0.862). The model explained 72.2% of the variance in Innovation Capability and 74.3% of the variance in Entrepreneur Performance. This study extends the Resource-Based View, Knowledge-Based View, and Dynamic Capabilities Theory by identifying Knowledge Management as the dominant organizational capability driving innovation within knowledge-intensive cultural SMEs. The findings provide new insights into how organizational resources are transformed into innovation and business performance in traditional creative industries.]]>
<![CDATA[Digital Transformation and MSME Well-being: The Mediating Role of Digital Transaction Security ]]>
<![CDATA[Novi Primita Sari]]>;
<![CDATA[Sri Budi Cantika Yuli]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): September ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i3.772
<![CDATA[This study analyzes the relationship between Digital Transformation and MSME Welfare with Digital Transaction Security as a mediating variable. A quantitative approach was used through a survey of 150 MSME actors in Malang Regency, Indonesia, who have utilized digital technology in their business activities. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that Digital Transformation had a positive effect on MSME Welfare (β = 0.298; p = 0.002) and Digital Transaction Security (β = 0.611; p < 0.001). Digital Transaction Security also had a positive effect on MSME Welfare (β = 0.541; p < 0.001). Mediation analysis proved that Digital Transaction Security partially mediates the relationship between Digital Transformation and MSME Welfare (β = 0.330; t = 5.701; p < 0.001). The model demonstrated good explanatory power (R² = 0.373 and 0.592) and high predictive relevance (Q² = 0.744). These findings underscore the importance of strengthening transaction security, digital literacy, and institutional support to improve MSME welfare through digital transformation.]]>
<![CDATA[Maintaining Performance Under Pressure: The Role of Work-Life Balance, Burnout, and Psychological Well-Being ]]>
<![CDATA[Fery Indah Kuswita]]>;
<![CDATA[Eva Desembrianita]]>;
<![CDATA[Muhammad Rosyihuddin]]>
<![CDATA[ Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June ]]>
Publisher : <![CDATA[Global Research Collaboration ]]>
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DOI: 10.66314/famj.v4i2.794
<![CDATA[This study examines the effects of work-life balance and burnout on employee performance, with psychological well-being as a mediating variable. A quantitative survey was conducted involving 210 employees from various sectors characterized by high work demands. Respondents were selected using simple random sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that work-life balance positively and significantly influences psychological well-being and employee performance, whereas burnout negatively and significantly affects both variables. Psychological well-being also has a positive effect on employee performance. Mediation analysis revealed that psychological well-being significantly mediates the relationship between work-life balance and employee performance (indirect effect = 0.259, p = 0.001) as well as the relationship between burnout and employee performance (indirect effect = −0.203, p = 0.003). These results suggest that psychological well-being serves as an important mechanism through which work-life balance enhances performance and burnout diminishes performance. This study contributes to the literature by providing empirical evidence on the mediating role of psychological well-being in explaining employee performance within high-pressure work environments.]]>
