Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia

The Impact of Middle and Senior Leadership Styles on Employee Performance -- Evidence From Chinese Enterprises

This study aims to analyze the influence of transformational leadership and human resource (HR) competencies on employee productivity, with work motivation as a mediating variable. The urgency of this research stems from the low productivity levels observed at Benings Clinic, suspected to be linked to weak leadership and inadequate HR competencies. A quantitative approach using survey methods was employed, supported by qualitative data from in-depth interviews with five key informants. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that HR competencies have a significant effect on employee productivity, while transformational leadership does not have a direct or indirect influence through motivation. This finding is reinforced by qualitative data, revealing that the current leadership style lacks transformational attributes such as empowerment, inspiration, and individualized consideration. Instead, productivity improvements are primarily driven by individual capability gained through work experience and personal initiative. The study concludes that strengthening HR competencies is critical to improving productivity, while leadership roles must be reformulated to serve as a catalyst for motivation and performance. This research provides a foundation for more structured managerial interventions in the future.

SITUATIONAL AND INTERACTIONIST LEADERSHIP THEORIES

Purpose Systematic research on leadership began in the 20th century, though its influence has permeated human history for thousands of years. It is unrealistic to anticipate a unanimous consensus among leadership scholars regarding the most effective behavior and leadership styles. Drawing on social learning theory and social exchange theory, this empirical study aims to compare the effects of transformational and servant leadership on employees’ service recovery performance in the context of the Vietnamese aviation service industry. Design/methodology/approach The study employed a paper-based questionnaire to collect data from 371 valid respondents. Three proposed hypotheses were tested using partial least squares structural equation modeling (PLS–SEM). Findings The study revealed that servant leadership and transformational leadership are strongly associated with employees’ service recovery performance, though the degree to which each leadership style exerts its influence varies. It is evident that the service recovery performance of employees benefits more from transformational leadership than from servant leadership. Originality/value This research analyzes two leadership styles and gives theoretical and practical insights for academics and practitioners, by looking at a structural model with three constructs: servant leadership, transformational leadership and employee service recovery performance. This research helps us better understand which leadership style is connected to employee service recovery performance and how exactly this occurs.

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.

PurposeThe purpose of this paper is to analyze the influence of factors that affect human resource competency (HRC) 4.0, employee readiness for transformational change as well as analyzing the mediating and moderating factors that influence the relationship of factors such as soft skills training and individual characteristics on employee readiness for transformational change and HRC 4.0.Design/methodology/approachThis research is a quantitative research with descriptive statistics. The analytical tool used is a structural equation model of partial least squares (PLS). This research was conducted at five Bank Indonesia Offices in Aceh and North Sumatra Provinces. Using a proportional random sampling technique, 200 respondents of employees were selected.FindingsThe results of this study are as follows: (1) both soft skill training and individual characteristics have a significant effect on HRC 4.0; (2) HRC 4.0, soft skill training and individual characteristic have a significant on employee readiness for transformational change; (3) soft skill training has significant effect on employee readiness for transformational change through HRC 4.0; (4) individual characteristic has a significant effect on employee readiness for transformational change through HRC 4.0; (5) the effect of HRC 4.0 on employee readiness for transformational change moderates by transformational leadership; (6) the effect of HRC 4.0 on employee readiness for transformational change moderates by employee commitment to change.Originality/valueThis research contains valuable novelty, which is a new concept of HRC 4.0 that is linked to soft skill training and individual characteristics variables, and employee readiness for transformational change. Furthermore, transformational leadership and employee commitment variables have significant effect in moderating the influence off HRC 4.0 on employee readiness for transformational change.

This study attempts to explain how leadership behavior can advance follower organizational citizenship behavior (OCB). Several hypotheses were developed and tested, aiming to examine the potential mediators and moderators that could explain and influence the link between leadership behavior and OCB. This study was conducted among 711 full-time employees working in the top 45 high-performing companies listed on the Indonesian Stock Exchange (IDX). Of the various theories of leadership, transformational leadership and servant leadership were this study’s interest. Therefore two conceptual models (i.e., the Transformational Leadership-OCB Model and Servant Leadership-OCB Model) were examined to investigate the relationship. One hundred and twenty-three leader-follower dyads participated in the surveys. In the first model, the relationship between transformational leadership and OCB mediated by paternalism was examined. In addition, in-group and institutional collectivism orientations were hypothesized to moderate the relationship between transformational leadership and paternalism. Results suggested that transformational leadership influenced OCB through paternalism, and that collectivism orientations moderated the link between transformational leadership and paternalism. The second model hypothesized and examined the relationship between servant leadership and OCB directed toward the individual (OCBI) and the organization (OCBO) as mediated by climate regarding ethics, and moderated by cultural orientations. Results of tested structural models suggested that climate regarding ethics mediated the influence that servant leaders have on followers’ OCBI and OCBO. This study also revealed that the effects of servant leadership on OCBI and OCBO were moderated by power distance orientation. Additional contextual data and descriptive analyses were also presented. In-depth interviews with fifteen executives revealed expected behavior of highly effective leaders. Inspirational, visionary, performance orientation, people orientation, role modeling, and personal integrity were key features of effective leadership in the context of Indonesia. In addition, drawing on sample of 450 full-time subordinates who participated in the self-reported surveys, data implied that (a) transformational and servant leadership might be generalizable to the context, and (b) variations on cultural orientations existed among surveyed organizations. In summary, this study addressed the gaps in the leadership and OCB literatures by revealing additional mediational mechanisms that would link transformational leadership and OCB as well as servant leadership and OCB. This study has joined earlier studies in recognizing that the relationship between leadership behavior and follower OCB could be indirect. It also has advanced the examination of transformational leadership and servant leadership theories to broader contexts, as recommended by the literature. The theoretical and managerial implications of the study findings for research on leadership and OCB domain, and future research directions are discussed in the general discussion chapter.

This study investigates the role of instructors’ leadership styles in fostering rapport and enhancing educational satisfaction among MZ generation cadets at military-related special-purpose universities in South Korea, within an AI-driven educational landscape. Integrating transformational, fun, and servant leadership, the research examines how rapport mediates the relationship between these styles and educational satisfaction, assessing their effectiveness in AI-enhanced settings. A survey of 280 cadets from three military academies and ROTC programs was conducted, with data analyzed using SPSS version 25.0 through exploratory factor analysis, multiple regressions, and mediation analysis. Findings reveal that all leadership styles significantly influence rapport, with fun leadership showing the strongest effect (β = 0.404), followed by servant (β = 0.240) and transformational leadership (β = 0.145). Rapport significantly enhances educational satisfaction (R² = .729) and partially mediates the leadership-satisfaction relationship, with transformational leadership exhibiting the greatest total effect (0.797). Notably, while fun leadership effectively engages MZ learners through AI tools like ramified learning modules, its influence on satisfaction via rapport is weaker compared to transformational and servant leadership. These results underscore the need for a diversified leadership approach that balances AI technologies with human-centered engagement to align with generational characteristics. Instructors are encouraged to adopt flexible leadership strategies to maximize educational satisfaction in AI-enhanced military education.

This study explores the effect of different leadership styles on employee motivation and satisfaction in selected healthcare institutions in Rivers State, Nigeria. The research examines eight leadership styles: transformational, democratic, autocratic, laissez-faire, transactional, coaching, servant, and bureaucratic leadership. Using a cross-sectional research design, data was collected from healthcare professionals, including doctors, nurses, and administrative staff, through a structured questionnaire. The study employed stratified random sampling to ensure representation from various roles across the institutions. The data was analyzed using both descriptive and inferential statistics, including regression and correlation analyses. The findings reveal that transformational, democratic, coaching, and servant leadership styles have a strong positive impact on both employee motivation and satisfaction. These leadership approaches foster environments of trust, empowerment, and personal growth, contributing to higher levels of employee engagement and morale. In contrast, autocratic, laissez-faire, and bureaucratic leadership styles negatively affect employee motivation and satisfaction, with bureaucratic leadership showing the weakest negative impact. Transactional leadership, while useful for achieving short-term goals, was found to have limited effects on long-term employee motivation and satisfaction. Based on these findings, the study recommends that healthcare institutions focus on cultivating transformational, democratic, coaching, and servant leadership qualities to improve employee outcomes. It also suggests minimizing the use of autocratic, laissez-faire, and bureaucratic leadership approaches, except in specific contexts that require them. The results highlight the importance of adaptive, people-centered leadership in enhancing employee satisfaction, motivation, and overall organizational performance in the healthcare sector. Keywords: Leadership style, Employee motivation, Employee satisfaction, Healthcare institutions, Transformational leadership.

This study examines and analyzes the influence of leadership and internal control on company performance with human resources competence as a mediating variable at Perumda Delta Sari Sidoarjo. The instrument in the data collection technique was a questionnaire with a Likert Scale. The questionnaires were distributed online to the 65 respondents. They consisted of Structural and functional officers. The data analysis technique used was Structural Equation Modeling – Partial Least Squares (SEM-PLS). The result shows that internal control has a positive and significant effect on human resources competence and company performance. However, leadership has an insignificant effect on human resource competence and company performance. Additionally, human resource competence is proven to mediate significantly the effect of internal control on company performance. Unfortunately, it does not significantly mediate the relationship between leadership and a company performance. The findings indicate that within a public service-based organization such as Perumda Delta Sari Sidoarjo, a strong internal control system that runs effectively has more roles than the effect of leadership style in supporting the improvement of human resources competence, and finally the company performance. Therefore, strengthening in the internal system and developing human resources structurally becomes an essential strategy to improve organizational performance sustainability.

A company can achieve its vision and mission with qualified and competent human resources who are honest in acting and are responsible for the work that has become their job description. HR is also meant to include leaders who are in charge of the entire company. One of the existing and influential leadership styles is the transformational leadership style. Besides leadership style, communication also has an important role in coordinating between divisions with one another, including with leaders and/or divisions under them. Communication that runs face to face and/or directly from the sender of the message and the recipient of the message is called interpersonal communication. Knowing the effect of transformational leadership style on employee performance. Leadership style and communication are two things that influence employee performance. The purpose of this study was to determine the effect of transformational leadership style and interpersonal communication on employee performance. The respondents of this study were 100 lecturers and the data collection method was by distributing electronic questionnaires to the lecturers. Data analysis in this study used SEM (Structural Equation Model) program LISREL version 8.70. The results of the analysis and proc essing of research data show that leadership, transactional and authoritarian styles at medical colleges in Central Java have a positive and significant effect on lecturer performance, while transformational and authentic leadership styles have no significant effect on lecturer performance. Another journal explains that the research was conducted at MAN 2 Jalan Willem Iskandar No. 7a Medan from January to March 2019. This research is a quantitative study, the population and sample size are the same, namely 68 people, using the Totally Sampling method. There is a positive and significant effect of interpersonal communication on teacher performance. by 29.3%. There is a positive and significant influence of organizational culture on teacher performance of 71.0%. There is a positive and significant influence of leadership style on teacher performance of 70.9%. There is a positive and significant influence between interpersonal communication, organizational culture, leadership style together on teacher performance by 78.9%.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This research aims to test the influence of directly and indirectly the independent variables of the application of the system financial accounting areas, application of government accounting standards, competencies of human resources, dependent variable quality of local government financial reports with variable mediation internal control system the government. The data used in this research is the primary data that comes from the dissemination of questionnaires to officials administering finance in a work unit (SKPD) area of the device in the city of Pekanbaru, Kampar and Rokan Hilir. The SEM analysis approach through partial least square (PLS). The results showed that implementation of the Government's accounting standards, and the competence of the human resources of the positive and significant effect, either directly or indirectly to the quality of the financial report of local government through the intervening variables, the system internal control of the Government. While the variable the application of the system financial accounting areas does not affect the of the financial reports of local government.

Internal control and competence of human resources are related to financial reporting. Weak internal controls will lead to poor quality of financial reporting. Another factor that also affects financial reporting is the competence of human resources, it is important to establish and build the best competence of human resources in managing financial reporting. This study aims to find out how much influence internal control and competence of human resources has on financial reporting. The population in this study is staff or employees who work in a company located in Indonesia using a type of research that is Explanatory research. Sampling techniques in this study is nonprobability sampling with purposive sampling methods, this research sample is 70 staff of operational / financial department working in companies in Indonesia. This study uses primary data and the data obtained in this study will be processed using SPSS program. This study uses multiple linear regression analysis techniques to test the influence of internal control and competence of human resources on financial reporting. The results of this study showed that internal control and competence of human resources positively affect financial reporting. Keywords: Internal Control, Human Resource, and Financial Reporting

This study investigates the influence of Human Resource (HR) competence, Internal Control Systems (ICS), Information Technology (IT) utilization, and organizational behavior on the quality of financial statements in local governments, with public accountability as a mediating variable. It aims to understand how these factors enhance transparency and compliance in financial reporting. A quantitative approach was employed, using a survey of 200 local government officials, selected via purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS), testing direct and mediated effects of the variables on financial statement quality. HR competence, ICS, IT utilization, and organizational behavior significantly improve financial statement quality. Public accountability directly enhances quality and mediates the effects of HR competence, ICS, IT utilization, and organizational behavior, all with p < 0.05, confirming all hypotheses. The findings advance Agency Theory and related frameworks by highlighting public accountability’s mediating role. Practically, local governments can improve financial reporting by enhancing HR training, strengthening ICS, adopting IT systems, and fostering transparent cultures, offering a model for improved governance and public trust.