Strengthening Organizational Performance through the Implementation of AKHLAK Values


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Surabaya– Strong organizational values can directly improve employee performance, even without high emotional engagement. This conclusion comes from a 2026 study by Ainun Is Yuni Zafirah and Jun Surjanti of Surabaya State University, published in the East Asian Journal of Multidisciplinary Research. Examining employees of a state-owned enterprise in Sidoarjo, Indonesia, the research shows that the national BUMN core values known as AKHLAK play a decisive role in shaping workplace behavior and performance during a period of organizational transformation.

The findings matter as many Indonesian state-owned enterprises (BUMN) continue to undergo mergers, restructuring, and cultural integration. In an era marked by volatility, uncertainty, complexity, and ambiguity, the study provides practical evidence that shared values can stabilize performance even when employee engagement fluctuates.

Meaning and Role of AKHLAK Values

AKHLAK values are not merely organizational slogans, but behavioral guidelines that direct employees in carrying out their duties and responsibilities. Each element of AKHLAK plays a strategic role, ranging from building trust (amanah), enhancing professionalism (competent), creating a healthy work environment (harmonious), to encouraging cross-unit collaboration (collaborative).

Consistent implementation of these values is believed to strengthen work ethics, improve service quality, and support the sustainable achievement of organizational goals.

AKHLAK Values and Employee Performance

The research findings indicate that the internalization of AKHLAK values contributes positively to improved employee performance. Employees who understand and apply AKHLAK values tend to demonstrate higher work responsibility, better adaptability to change, and stronger organizational commitment.

Moreover, collaborative and harmonious values have been proven to play an important role in creating work synergy, reducing internal conflicts, and increasing team productivity.

Challenges in Practical Implementation

Although AKHLAK values have been formally established, their implementation in practice still faces several challenges. Differences in employees’ understanding, entrenched old work cultures, and a lack of leadership role models are among the main inhibiting factors.

Therefore, strategies to strengthen organizational culture are needed through continuous training, effective internal communication, and value-based performance evaluation.

Conclusion

AKHLAK values play a vital role in shaping an integrity-driven and performance-oriented work culture. When these values are consistently internalized, organizations have greater opportunities to achieve more effective, adaptive, and sustainable performance.

Author Profile

Ainun Is Yuni Zafirah, S.M.
Business and Human Resource Management Researcher
Surabaya State University
Expertise: Organizational culture, employee performance, human capital development

Dr. Jun Surjanti, S.E., M.Si.
Senior Lecturer and Researcher in Management
Surabaya State University
Expertise: Human resource management, organizational behavior, public sector organizations

Journal Source

Zafirah, A. I. Y., & Surjanti, J. (2026).
The Influence of Core Values AKHLAK on Job Performance through Work Engagement as an Intervening Variable on Employees Company X in Sidoarjo.
East Asian Journal of Multidisciplinary Research, Vol. 5, No. 1, pp. 13–28.
DOI: https://doi.org/10.55927/eajmr.v5i1.552

Journal : https://mtiformosapublisher.org/index.php/eajmr

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