MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi

Analysis of the Work Environment in Efforts to Improve the Quality and Effectiveness of Human Resources at PT ATI Talenta Sembilan South Jakarta

2026-05-25T13:46:15+00:00

This study aims to analyze the role of the work environment in improving the quality and effectiveness of human resources at . The study employed a qualitative descriptive approach to understand workplace conditions, employee perceptions, and organizational efforts in creating a conducive work environment. Data were collected through observations, interviews, and documentation involving company management and employees. The findings indicate that both physical and non-physical work environments significantly influence employee comfort, productivity, communication, and organizational effectiveness. Supportive workplace facilities, positive interpersonal relationships, and continuous employee development programs contribute positively to improving human resource quality within the organization. However, several challenges were identified, particularly related to technological infrastructure limitations, workload management, and communication effectiveness. The SWOT analysis further revealed that the company is positioned in a favorable strategic condition, indicating strong organizational potential for growth and development through the optimization of workplace quality and employee competency enhancement. The study concludes that organizations operating in technology-based industries must continuously improve workplace conditions, strengthen organizational communication, and invest in employee development programs in order to maintain long-term organizational effectiveness and competitiveness

Analysis of the Influence of Influencer Marketing and Content Quality on Purchasing Decisions for Skintific Skincare Products (A Case Study of Gen Z TikTok Shop Users in Pamekasan)

2026-06-02T04:57:19+00:00

This study aims to examine and analyze the influence of influencer marketing and content quality on the purchasing decisions of Skintific skincare products among Generation Z TikTok Shop users in Pamekasan. The increasing use of TikTok as a dominant social media platform among Generation Z, along with the widespread promotion of skincare products through TikTok Shop, has created significant opportunities for interactive marketing. The researchers observed that the interactive marketing strategies implemented by Skintific through TikTok Shop features have a substantial impact on brand awareness and consumers' purchasing decisions in Pamekasan. Therefore, this study seeks to determine the effect of Skintific’s interactive marketing through TikTok Shop features on brand awareness and its impact on consumers’ purchasing decisions. This research employed a quantitative approach, with data collected through questionnaires distributed to Generation Z TikTok Shop users in Pamekasan. The sampling technique used was purposive sampling, involving 100 respondents. Data processing and analysis were conducted using IBM SPSS software. The results indicate that influencer marketing and content quality partially have a positive and significant effect on purchasing decisions. Furthermore, both variables simultaneously exert a significant influence on the purchasing decisions of Skintific skincare products. These findings suggest that the higher the credibility of influencers and the more attractive and informative the content presented, the greater the likelihood that consumers will make a purchase.

Analysis of Factors Influencing QRIS Usage Decisions among Generation Z in Sekadau Regency

2026-05-21T13:14:19+00:00

Study This aim For analyze factors that influence decision QRIS usage among Generation Z in the Regency Sekadau . Research motivated by the increasing use digital payments in Indonesia, especially QRIS, but Still there is difference level use and acceptance technology in society area. Research This use approach quantitative with design study associative . Data collected through distribution questionnaire to 150 respondents Generation Z who ever using QRIS in the Regency Sekadau . Technique of taking sample use purposive sampling . Variables study covering perception benefits , perceptions convenience use , influence social and security transaction to decision QRIS usage . Data analysis was carried out use method Structural Equation Modeling – Partial Least Square (SEM-PLS) with SmartPLS 4 software assistance . Research results show that perception benefits , perceptions convenience use , influence social and security transaction influential positive and significant to decision QRIS usage in Generation Z. Perception benefit become the most dominant variable in influence decision QRIS usage . Findings This show that Generation Z tends to using QRIS because considered practical , efficient , easy used , as well as own system secure transactions . In addition , the influence environment social also participates push use of QRIS as part from style digital life of modern society . Research This give contribution theoretical in development of acceptance models technology based on TAM and UTAUT in context digital payments in the region developing . In practical , results study can become material consideration for government , banking , and providers service digital payments in increase literacy digital finance , quality services and security QRIS transactions in the community , especially Generation Z.

Analysis of the Influence of Digital Marketing and Consumer Trust on Shopee Purchase Decisions in Medan City

2026-05-20T16:57:18+00:00

This study aims to analyze the influence of Digital Marketing and Consumer Trust on Purchase Decisions of Shopee users in Medan City. The development of information technology has shifted public consumption patterns to digital-based, requiring e-commerce platforms to optimize marketing strategies and build credibility. The research method used is causal associative quantitative with a sample of 100 respondents selected through non-probability sampling techniques in the Medan City area. The data analysis technique used multiple linear regression with the help of statistical software. The results showed that partially, Digital Marketing has a positive and significant effect on Purchase Decisions. Likewise, Consumer Trust is proven to have a positive and significant influence on Purchase Decisions. Simultaneously, both independent variables significantly influence Purchase Decisions with a coefficient of determination (R²) value of 68%. These results indicate that the integration between interactive digital marketing strategies and a secure platform reputation is a key factor in driving consumer transactions in the Medan digital market.

The Influence of Selling Capability on Moderate Firm Value Relative Strategic Emphasis, Market Volatility and Technology Volatility

2026-06-26T12:21:27+00:00

The company's ability to create sales and strategies to create selling value to consumers are factors that investors pay attention to so that they can influence the value of the company. This research aims to examine the influence of selling capability on firm value which is moderated by relative strategic emphasis, market volatility and technology volatility. Research was conducted on all companies that had IPOs in Indonesia in the 2014-2023 period. The analysis was carried out quantitatively using panel data regression analysis techniques using Stata, as well as data envelopment analysis (DEA) in measuring the selling capability variable. The research results show that selling capability does not significantly influence firm value, apart from that relative strategic emphasis and technology volatility are also unable to moderate the influence of selling capability on firm value. However, market volatility can significantly moderate the influence of selling capability on firm value.

The Influence of Inflation, Interest Rates, and Exchange Rates on Stock Prices of Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange During 2020–2024

2026-06-03T14:14:42+00:00

This study examines how inflation, interest rates, and exchange rates affect the stock prices of consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This research is important because macroeconomic factors can have a significant impact on stock price fluctuations, especially in the consumer goods industry, which is relatively stable but still vulnerable to economic changes. This study uses a descriptive-associative research design with a quantitative approach. Secondary data were obtained from the official websites of Statistics Indonesia, Bank Indonesia, and the Indonesia Stock Exchange (IDX). The data used in this study are time series data covering five years. The sample consists of five companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression with SPSS software. The analysis includes classical assumption tests, t-test, F-test, and coefficient of determination. The results show that inflation, interest rates, and exchange rates have a positive and significant effect on stock prices. Simultaneously, these three variables also have a significant effect on stock prices. The adjusted R-Square value is 0.187, which means that inflation, interest rates, and exchange rates explain 18.7% of the variation in stock prices, while the remaining percentage is influenced by other factors outside this study.

Fixed Asset Management in the Perspective of Auditing and Accounting Standards: a Study at the Tarakan City Transportation Office

2026-06-04T16:31:35+00:00

Fixed assets are a vital component of government financial statements, holding significant value and strategic roles in supporting organizational operations. The complexity of their recording, valuation, and presentation makes fixed assets a central concern in public sector accounting practices. This study aims to analyze the accounting treatment of fixed assets at the Department of Transportation of Tarakan City based on Government Accounting Standards Statement (PSAP) No. 07. This research employs a qualitative approach using literature review and document analysis techniques. The results show that although the Department of Transportation has implemented most provisions of PSAP No. 07, several issues remain, such as inconsistent asset recording and inadequate asset valuation practices. These findings highlight the need to improve fixed asset management systems to enhance the transparency and accountability of regional financial management.

The Influence of Management Capability, Staff Competence, and Waiting Time on Revisit Intention at Dental Clinic X with Patient Satisfaction as a Mediating Variable

2026-07-08T07:51:26+00:00

This study examines the effects of management capability, staff competence, and waiting time on patient revisit intention at Dental Clinic X, with patient satisfaction as a mediating variable. A quantitative explanatory design was applied using a structured questionnaire distributed to patients who had visited the clinic more than once. A total of 213 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that management capability and staff competence have positive and significant effects on patient satisfaction. Patient satisfaction also has a positive and significant effect on revisit intention. Management capability has a direct positive effect on revisit intention, while staff competence and waiting time do not have significant direct effects. The mediation test indicates that patient satisfaction mediates the effects of management capability and staff competence on revisit intention, but does not mediate the effect of waiting time. These findings highlight the importance of managerial quality and staff competence in strengthening patient satisfaction and encouraging revisit intention in dental health services.

The Impact of Fintech-Based Digital Payments and Saving Intention on Consumptive Behavior: the Moderating Role of Financial Literacy Among Economics Students

2026-07-14T01:36:34+00:00

This study investigates the influence of fintech-based digital payment usage and saving intention on the consumptive behavior of students at the Faculty of Economics, Universitas 17 Agustus 1945 Banyuwangi. It also examines whether financial literacy strengthens or weakens the relationship between these variables and consumptive behavior. A quantitative explanatory research design was employed, with primary data collected through questionnaires distributed to undergraduate students from the 2022–2025 cohorts. Using a purposive sampling technique, 99 valid responses were obtained for analysis. The proposed research model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that the use of fintech-based digital payment services does not significantly influence students’ consumptive behavior. Likewise, saving intention does not show a direct and significant effect on consumptive behavior. Furthermore, financial literacy does not significantly moderate the relationship between fintech-based digital payment usage and consumptive behavior. In contrast, financial literacy significantly strengthens the relationship between saving intention and consumptive behavior. These results suggest that students primarily use digital payment services as a practical transaction method rather than as a factor that encourages excessive consumption. Moreover, a higher level of financial literacy appears to reinforce the positive influence of saving intention in reducing consumptive behavior. The study highlights the importance of improving financial literacy as an essential strategy for promoting responsible financial decision-making among university students.

Access to Mudharabah and Musyarakah Financing and MSME Growth: the Mediating Role of Capital Management Effectiveness in Deli Serdang Regency

2026-07-16T08:39:12+00:00

Micro, small, and medium enterprise (MSME) growth depends greatly on entrepreneurs’ ability to access appropriate financing and manage capital efficiently. Within the Islamic economic framework, mudharabah and musyarakah financing offer partnership-based funding mechanisms founded on fairness, transparency, and profit-sharing agreements. These instruments are particularly relevant to MSMEs because they provide capital while promoting a more balanced relationship between business owners and Islamic financial institutions.This study aims to examine the effects of access to mudharabah and musyarakah financing on MSME growth, with capital management effectiveness serving as a mediating variable in Deli Serdang Regency. A quantitative associative design will be applied to MSME owners or managers who currently use or have previously used Islamic financing. Respondents will be selected through purposive sampling, while primary data will be collected using structured questionnaires.The proposed analysis will employ Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships among the variables. Financing access will be measured through ease of access, suitability of requirements, contract clarity, affordability of profit-sharing arrangements, and institutional support. Capital management effectiveness will cover planning, utilization, control, and evaluation. MSME growth over time will be reflected in sales, profit, assets, customer base, and sustainable operational capacity.

The Effect of Financial Literacy, Financial Attitudes, and Financial Inclusion on the Financial Performance of MSMEs Tanete Riattang Bone Regency

2026-06-04T16:30:33+00:00

This study aims to examine the influence of financial literacy, financial attitudes, and financial inclusion on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.The population in this study includes all Micro, Small, and Medium Enterprises (MSMEs) actors in Tanete Riattang District, Bone Regency, with a total of 1,958 MSME actors. In determining the sample, the researcher used the Slovin formula so that as many as 100 respondents were obtained by simple random sampling technique. This study uses a quantitative approach with a survey method. The data used is primary data obtained through the distribution of a questionnaire with a Likert scale to the respondents. The data analysis method used was multiple linear regression analysis with the help of the SPSS program. The results of the study show that: 1) Financial literacy has a positive and significant effect on the financial performance of MSMEs, 2) Financial attitudes have a positive and significant effect on the financial performance of MSMEs, and 3) Financial inclusion has a positive and significant effect on the financial performance of MSMEs. In addition, simultaneously financial literacy, financial attitudes, and financial inclusion have a significant effect on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.

The Effect of Corporate Social Responsibility and Capital Structure on the Financial Performance of Mining Companies Listed on the Indonesian Stock Exchange (IDX)

2026-06-04T16:31:09+00:00

This study aims to analyze the effects of corporate social responsibility (CSR) and capital structure on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using purposive sampling. From a population of 67 companies, 6 companies were selected as the research sample. The data were analyzed using multiple linear regression with the aid of IBM SPSS. The results indicate that CSR and capital structure have a positive and significant effect on financial performance. These findings suggest that enhancing CSR implementation and optimizing capital structure management can support improvements in a company’s financial performance.

The Influence of Public Accountability and Transparency on the Effectiveness of Community Development Activity Budget Management: An Empirical Study in Sudirejo-I Urban Village, Medan City District, Indonesia

2026-07-21T04:37:33+00:00

This study aims to examine the effect of public accountability on the effectiveness of community activity budget management in Sudirejo-I Urban Village, Medan Kota District, Indonesia. Public accountability is a fundamental principle of good governance that promotes transparency, responsibility, and efficient utilization of public funds. This research employed a quantitative approach using an associative research design. Data were collected through questionnaires distributed to 109 respondents, including village officials, neighborhood heads, community leaders, and local residents. The collected data were analyzed using descriptive statistics, validity and reliability tests, simple linear regression, t-test, and coefficient of determination (R²) with SPSS Statistics. The findings reveal that public accountability was perceived to be at a good level (mean = 4.14), while the effectiveness of community activity budget management was categorized as effective (mean = 4.15). Regression analysis produced the equation Y = 12.318 + 0.731X, indicating a positive relationship between public accountability and budget management effectiveness. The hypothesis testing results showed a significant positive effect of public accountability on budget management effectiveness (t = 8.962, p < 0.001). Furthermore, the coefficient of determination (R² = 0.581) indicates that public accountability explains 58.1% of the variance in the effectiveness of community activity budget management. These findings suggest that strengthening transparency, compliance with regulations, information disclosure, and community participation can significantly improve financial governance and budget management effectiveness at the village government level.

Determinants of the Financial Performance of MSMEs Assisted by the Rakyat Sejahtera Abadi Credit Union Cooperative in Bekasi City: The Influence of Financial Literacy, Cooperative Capital Facilitation, and Fintech Adoption Moderated by Regulatory Support

2026-06-26T12:21:00+00:00

Micro, Small, and Medium Enterprises (MSMEs) constitute a major pillar of Indonesia's economy; however, many cooperative-assisted MSMEs continue to experience difficulties in achieving sustainable financial performance due to limited financial capability, restricted access to capital, and uneven adoption of digital financial technologies. Despite the strategic role of cooperatives in supporting MSME development, empirical evidence integrating financial literacy, cooperative capital facilitation, fintech adoption, and institutional support within a single analytical framework remains limited. This study aims to examine the effects of financial literacy, cooperative capital facilitation, and fintech adoption on the financial performance of MSMEs assisted by the Rakyat Sejahtera Abadi Credit Union Cooperative in Bekasi City. Furthermore, it investigates the moderating role of regulatory support in strengthening these relationships. A quantitative explanatory approach was employed using survey data collected from 138 MSME owners. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that financial literacy, cooperative capital facilitation, and fintech adoption positively and significantly influence MSME financial performance, with fintech adoption emerging as the strongest predictor. Regulatory support also significantly strengthens the effects of all three determinants on financial performance, highlighting the importance of a supportive institutional environment in enhancing the effectiveness of financial capability, cooperative financing, and digital technology adoption. This study contributes to the MSME literature by integrating financial, technological, and institutional perspectives into a comprehensive analytical framework, while providing practical implications for policymakers, cooperatives, and MSME owners in designing more effective strategies to improve business sustainability and competitiveness.

Digital Tax Avoidance in the Era of Core Tax Administration: Exploring Technical Loopholes and the Illusion of Compliance in Indonesia

2026-07-01T17:14:04+00:00

The digital transformation of tax administration is expected to improve administrative efficiency, transparency, and voluntary taxpayer compliance. Nevertheless, the implementation of Indonesia's Core Tax Administration System (CoreTax) has also introduced technological vulnerabilities that may create new opportunities for tax avoidance. This study aims to identify the technical loopholes emerging during CoreTax implementation and examine how these vulnerabilities influence taxpayer behavior in the digital tax environment. An instrumental qualitative case study approach was employed, using semi-structured interviews with 17 participants comprising tax officials, tax consultants, corporate taxpayers, and taxation academics, complemented by document analysis. The findings reveal four major technical loopholes: data migration gaps, validation delays, algorithmic blind spots, and authentication weaknesses. These vulnerabilities encourage three adaptive tax avoidance strategies, data omission, timing exploitation, and transaction shifting, while simultaneously fostering an illusion of compliance, whereby taxpayers perceive successful system validation as evidence of substantive compliance. Based on these findings, this study proposes the concept of Digital Tax Avoidance, extending Tax Compliance Theory and Information Asymmetry Theory by incorporating technological vulnerabilities into taxpayer behavior. The study concludes that digital tax transformation should be accompanied by continuous system refinement, stronger real-time validation, enhanced authentication mechanisms, and adaptive risk-based monitoring to minimize digital tax avoidance and strengthen the integrity of modern tax administration.

The Influence of Digital Marketing Capability and Talent Development on Business Performance: The Mediating Role of Innovation Capability among Creative Industry Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency, Indonesia

2026-07-01T17:14:30+00:00

This study investigates the influence of Digital Marketing Capability and Talent Development on Business Performance, with Innovation Capability as a mediating variable among creative-industry Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency, Indonesia. A quantitative approach was employed using a structured questionnaire distributed to MSME owners and managers. Of the 120 questionnaires distributed, 100 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results reveal that Digital Marketing Capability and Talent Development have positive and significant effects on Innovation Capability. However, Digital Marketing Capability, Talent Development, and Innovation Capability do not significantly influence Business Performance. Furthermore, Innovation Capability does not mediate the relationships between Digital Marketing Capability, Talent Development, and Business Performance. These findings suggest that strengthening digital capability and human resource development alone is insufficient to improve business performance without complementary organizational and environmental factors. This study contributes to the Resource-Based View and Dynamic Capability Theory by highlighting the importance of innovation capability development while emphasizing the need for integrated strategies to achieve sustainable business performance among creative-industry MSMEs.

Economic Potential and Business Development Strategy of Oil Palm Frond Waste Utilization in Rokan Hilir Regency, Indonesia

2026-07-27T07:03:57+00:00

This study evaluates the economic potential and strategic options for utilizing oil palm frond waste as an additional source of income for farmers and communities living around the plantation. The research was conducted from June to August 2026 at the Sei Meranti Estate of PT Perkebunan Nusantara IV, Meranti Makmur Village, Rokan Hilir Regency, Riau Province. A descriptive mixed-methods design was employed. The study involved 65 respondents, selected using the Slovin formula and proportionate stratified random sampling, together with eight key informants chosen through purposive sampling. Data were collected through observation, questionnaires, interviews, documentation, and a literature review. The analytical procedures included descriptive analysis, cost and revenue analysis, income analysis, the revenue–cost ratio, income contribution analysis, and SWOT analysis using the IFAS and EFAS matrices. The findings indicate that 60% of respondents reported that oil palm fronds were still arranged between planting rows and had not yet been processed into commercial products. Fermented animal feed emerged as the most promising alternative, generating a net income of IDR 4,500,000 per month, an R/C ratio of 1.75, and an income contribution of 8.57%. The SWOT analysis positioned the business development strategy in Quadrant I. The priority strategies include establishing a group-based business unit, providing processing training, procuring shredding machinery, standardizing production processes, conducting market trials, and strengthening collaboration among the company, the Village-Owned Enterprise (BUMDes), the village government, and local livestock farmers.

Digital Payments, Social Media, and Mental Accounting: Determinants of Generation Z’s Consumption Behavior

2026-07-13T09:04:46+00:00

Advances in financial technology and the penetration of social media have transformed the consumption patterns of Generation Z, a group of digital natives in Indonesia. This study aims to analyze the influence of payment digitization, mental accounting, and social media lifestyle exposure on the consumption behavior of Generation Z, as well as to examine the role of financial self-efficacy as a moderating variable in these three relationships. The study employed a quantitative approach using a survey of 109 Generation Z respondents aged 17–28 in Makassar, selected through purposive sampling. Data were collected via an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the assistance of SmartPLS. The results indicate that payment digitalization, mental accounting, and exposure to social media lifestyles have a positive and significant effect on Generation Z’s consumer behavior. Financial self-efficacy was found to significantly weaken the influence of payment digitalization and mental accounting on consumer behavior; however, it failed to weaken the influence of exposure to social media lifestyles, as lifestyle factors proved to be more dominant than an individual’s capacity to manage finances. These findings have important implications for the development of digital financial literacy strategies that target psychological and social aspects not merely the improvement of financial knowledge in order to protect the younger generation from the risks of excessive digital consumerism.

The Halalness of Affiliate Commissions on AI-Based Product Promotions from the Perspective of DSN-MUI Fatwa No. 112/DSN-MUI/IX/2017 on Ijarah

2026-07-20T15:00:09+00:00

Advances in digital technology are driving the use of artificial intelligence (AI) in affiliate marketing for the creation, management, and distribution of promotional content. The use of AI in product visualization and marketing personalization raises questions regarding the halal status of affiliate commissions when promotions may contain manipulative elements that influence consumer perception. This study aims to analyze the halal status of affiliate commissions in AI-based product promotions based on DSN-MUI Fatwa No. 112/DSN-MUI/IX/2017 regarding the ijarah contract. The study employs a qualitative method with a normative legal approach through the analysis of fatwas, muamalah fiqh literature, and various scientific studies related to affiliate marketing and AI technology, as well as AI-based analysis of affiliate promotional content and consumer comments. The results indicate that affiliate commissions are halal provided that promotions are conducted honestly, transparently, and in accordance with the actual conditions of the product, while fulfilling the principles of clarity regarding the subject matter (ma'qud 'alaih) and compensation (ujrah). Commissions may be considered dubious (syubhat) if the promotion contains hyperbole, visual manipulation, or unclear information that gives rise to gharar and tadlis. The use of AI is permitted as long as it does not mislead consumers and remains consistent with Sharia principles in digital marketing activities.

An Integrative Model of Organizational Communication and Values-Based Work Culture for Enhancing Employee Engagement and Organizational Performance in a Catholic Higher Education Institution

2026-08-05T05:09:21+00:00

The transformation of higher education governance requires universities to develop management systems that not only focus on organizational performance but also foster employee engagement through effective organizational communication and a values-based work culture. This study aims to develop and empirically test an integrative model examining the effects of organizational communication and values-based work culture on organizational performance through employee engagement at Universitas Katolik Santo Thomas. A quantitative explanatory research design was employed. Data were collected from 150 respondents, comprising permanent academic staff and administrative personnel, selected using purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings indicate that organizational communication does not have a significant effect on employee engagement but has a positive and significant direct effect on organizational performance. In contrast, a values-based work culture has positive and significant effects on both employee engagement and organizational performance. Furthermore, employee engagement positively influences organizational performance and partially mediates the relationship between values-based work culture and organizational performance, while it does not mediate the relationship between organizational communication and organizational performance. The proposed model explains 55.6% of the variance in organizational performance. This study proposes an integrative model that links structural, values-based cultural, and psychological dimensions in enhancing organizational performance within a values-based higher education institution. The findings extend Social Exchange Theory and contribute to the growing body of knowledge on organizational management in values-based higher education institutions.