Jurnal Akuntansi, Keuangan, dan Manajemen

The Role of Transformational Leadership in Improving Service Quality at Ophthalmology Clinics

2025-07-09T00:45:04+07:00

Purpose: This systematic review examines the influence of transformational leadership on service quality in ophthalmology clinics, focusing on key metrics such as clinical accuracy, efficiency, and technological adoption.

Research Methodology: A comprehensive search was conducted across PubMed, Scopus, and Web of Science for peer-reviewed studies (2010–2024) linking TL to service quality in ophthalmology or analogous specialty clinics. Data were synthesized thematically, and findings were assessed for consistency and applicability using the PRISMA guidelines.

Results: Preliminary analysis indicates that TL positively impacts service quality through (1) staff motivation to adhere to clinical protocols, (2) fostering innovation in diagnostic technologies, and (3) optimizing operational workflows to reduce delays. However, evidence specific to ophthalmology remains limited, highlighting the research gap.

Conclusions: These findings on how transformational leaders foster a work environment centered on learning, innovation, and collaboration align with the demands of modern value-based healthcare, which requires the integration of technical excellence and patient experience

Limitations: The limitations of this systematic review include potential inconsistencies due to varying definitions and measurements of transformational leadership and service quality, possible publication bias from relying solely on available published literature, restricted generalizability beyond ophthalmology clinics, and the challenge of drawing universal conclusions due to differing cultural and organizational contexts across studies.

Contributions: This study specifically focuses on ophthalmology, providing insights relevant to eye care administrators. This study bridges the gap between general leadership theory and its practical application in high-demand clinics.

Training, Coaching, Feedback: Trust-Based Engagement, Public Value in Public Organizations: Integrative Review

2026-02-09T16:30:41+07:00

Purpose: This integrative review synthesizes evidence on how multi-component leadership development (training, coaching/mentoring, and structured feedback/action learning) shapes leader micro-behaviors that build employee engagement in public organizations and how engagement contributes to employee performance and public value.

Methodology: We reviewed 30 peer-reviewed journal articles (2016–2025) retrieved from Scopus, Web of Science, ProQuest, Google Scholar, and publisher platforms. Studies were screened for public and quasi-public settings and retained only when a variable Digital Object Identifier (DOI) was available for them.

Results: Four patterns emerged. First, bundled interventions are more likely to produce sustained behavioral transfer than stand-alone training. Second, micro-behavior’s goal clarification, coaching conversations, empowering delegation, inclusive voice, and ethical transparency create job resources, psychological safety, and trust that activate engagement. Third, engaged employees exhibit higher task and adaptive performance, thereby enhancing service quality, innovation, and reform implementation. Fourth, digital governance and transparency initiatives amplify the engagement–public value link when accountability routines and performance information are credible, but severe resource constraints weaken this translation.

Conclusions: Leadership development should be designed as a continuous system embedded in work routines and evaluated using multilevel indicators from leader behavior change to engagement, performance, and public value.

Limitations: This review was limited to English-language journal articles with DOI links and did not estimate pooled effect sizes.

Contributions: This review proposes the Leadership Development-Engagement-Public Value (LDEP?V) model and research propositions to guide future testing in resource?constrained public organizations.

Factors Influencing Purchase Intention of Imported Skincare Products Mediated by Brand Image

2025-11-13T15:01:48+07:00

Purpose: This study examines the effects of social media marketing, celebrity endorsement, Electronic-Word of Mouth (E-WOM), product quality, and price on purchase intention toward imported skincare products in Batam City, with brand image as a mediating variable.

Methodology: A quantitative survey involving 207 users of imported skincare products in Batam City was conducted and analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS).

Results: The findings indicate that social media marketing, E-WOM, celebrity endorsement, product quality, and price have positive and statistically significant effects on brand image (p < 0.05). Mediation analysis confirms that brand image significantly strengthens the indirect effects of these variables on purchase intention.

Conclusions: Brand image plays a key role in enhancing consumers' purchase intentions by strengthening the impact of marketing efforts and product-related factors. A positive brand image builds trust and emotional connection, influencing consumer decisions and amplifying the effects of product quality, pricing, and promotions.

Limitations: This study focuses on understanding the behaviours and preferences of consumers who purchase imported skincare products in Batam City, using a quantitative approach. By analysing numerical data, the research aims to identify key factors influencing consumer choices, such as product quality, pricing, and brand reputation, to provide insights into the demand for imported skincare products in the area.

Contributions: The study provides empirical evidence and practical insights for developing integrated marketing strategies focused on strengthening brand image.

Building Gen Z Trust Through Syariah User-Generated Content

2025-08-03T13:56:47+07:00

Purpose: This study explores the influence of Sharia-compliant User-Generated Content on social media on Generation Z consumer trust, focusing on students at Universitas Panca Sakti Bekasi as a representation of Indonesian Gen Z.

Research Methodology: The research applies a quantitative method by distributing questionnaires to ninety-seven respondents. The purpose of this study is to understand how Islamic values reflected in digital content shape trust among young Muslim consumers.

Results: The analysis using multiple linear regression revealed that the intensity of interaction with Sharia UGC and the credibility of content creators had a significant positive influence on consumer trust, while content quality showed no significant effect. Altogether, these three variables contribute to explaining the dynamics of consumer trust among Gen Z.

Conclusions: Sharia UGC plays a vital role in shaping trust, highlighting that industry players should prioritize engagement and credibility rather than focusing solely on content quality.

Limitations: This study suggests the need for broader future studies. This research contributes to the literature by providing references for sustainable exploration in Sharia digital marketing.

Contributions: This study highlights the importance of encouraging engagement and credibility in digital marketing strategies to increase Gen Z's trust in halal products in the digital era.

Transformational Leadership and Work Flexibility Effects on Government Employee Performance with Team Cohesiveness

2026-02-05T10:06:27+07:00

Purpose: This study examines the effect of transformational leadership and work flexibility on government employee performance, with team cohesiveness as an intervening variable.

Methodology: The research was conducted among 234 employees of the Directorate General of Surveillance for Marine and Fisheries Resources in Indonesia. A quantitative approach was employed using SEM-PLS, with data collected through questionnaires using a simple random sampling method.

Results: The findings show that transformational leadership does not have a significant direct effect on employee performance, whereas work flexibility has a positive effect. However, both transformational leadership and work flexibility significantly influenced team cohesiveness. In addition, team cohesiveness positively affects employee performance and mediates the relationship between transformational leadership and performance and between work flexibility and performance.

Conclusions: This study emphasizes the importance of team cohesiveness in enhancing employee performance in the public sector. Leadership practices and flexible work arrangements are more effective when supported by cohesive team environments.

Limitations: This study is limited to the employees of Direktorat Jenderal Pengawasan Sumber Daya Kelautan dan Perikanan (Ditjen PSDKP), which may restrict the generalizability of the findings to other organizational contexts.

Contributions: This study provides empirical evidence of the mediating role of team cohesiveness and offers practical implications for policymakers and leaders to enhance performance and employee well-being through transformational leadership and flexible work arrangements.

Tax Digital Management, Human Resource Competencies, and Entrepreneurial Resilience in the Industry 4.0 Era

2025-09-08T10:35:47+07:00

Purpose: This study aims to partially and simultaneously analyze the influence of Digital Tax Management (X?) and Human Resource (HR) Competencies (X?) on Entrepreneurial Resilience (Y) among MSMEs in Indonesia during the Industry 4.0 era.

Research Methodology: A quantitative approach was employed using a cross-sectional survey of 100 MSME actors who have adopted digital tax systems and technology-based HR tools. Data were collected via questionnaires and analyzed using multiple linear regression, t-tests, F-tests, and classical assumption tests with SPSS 24.

Results: Digital Tax Management significantly influences Entrepreneurial Resilience (t = 4.868 > 1.985; p = 0.000 < 0.05). Human Resource Competencies also show a significant effect (t = 5.671 > 1.985; p = 0.000 < 0.05). Simultaneously, both variables contribute 70% to Entrepreneurial Resilience (R² = 0.700; F = 112.790 > 3.09; p = 0.000).

Conclusions: This study highlights that Digital Tax Management and HR Competencies significantly enhance Entrepreneurial Resilience among MSMEs in Indonesia. Digital tax systems improve compliance and efficiency, while HR competencies in digital skills help businesses adapt and thrive in the face of challenges, together accounting for a significant portion of Entrepreneurial Resilience.

Limitations: The study is limited to the implementation of digital tax systems and technology-based HR competency development, with HR competencies showing a more dominant influence.

Contributions: The findings encourage MSMEs to strengthen their use of digital tax services and HR tech skills, while urging the government to broaden outreach and training to ensure inclusive digital transformation for all MSME levels.