Organizational performance improvement strategies: An empirical study in Indonesian universities

Authors

  • Bambang Moertono Setiawan Universitas Teknologi Yogyakarta
  • Briyan Efflin Syahputra Universitas Teknologi Yogyakarta
  • Delly Nofiani National Chengchi University

DOI:

https://doi.org/10.12928/fokus.v15i2.14289

Abstract

Bribery cases in Indonesian higher education institutions have raised serious public concern. University leaders must address this issue because bribery undermines institutional integrity and may compromise organizational performance. This study examines potential factors influencing organizational performance by focusing on the role of bribery prevention and organizational culture. It also investigates the empirical relationship between organizational culture and bribery prevention. Additionally, this current study discovers the influence of organizational culture on organizational performance through the variable of bribery prevention. The research employs quantitative research design, utilizing survey-structured questionnaires to collect data. Respondents consisted of 111 structural officials, including top-level and mid-level managers from private universities, and state universities with legal entity status, located in ten provinces across Indonesia. Data analysis employed Structural Equation Modeling through the Smart PLS. The results indicate that organizational culture has a positive impact on bribery prevention, and organizational performance. However, bribery prevention does not have a significant effect on organizational performance. Indeed, this study reveals that bribery prevention is not proven to mediate the relationship between organizational culture and organizational performance. These findings highlight the necessity of cultivating a strong organizational culture to enhance both bribery prevention measures and performance in higher education institutions.

References

Abbas, J., & Kumari, K. (2023). Examining the relationship between total quality management and knowledge management and their impact on organizational performance: A dimensional analysis. Journal of Economic and Administrative Sciences, 39(2), 426–452. https://doi.org/10.1108/JEAS-03-2021-0046

Abd-Elrahman, A. E. H., Kamel, M. A., & Said, S. M. (2025). Measuring and managing organizational performance based on organizational capitals, service quality and BSC performance outcomes. Management Research Review, 48(1), 121-145. https://doi.org/10.1108/MRR-11-2023-0875

Aboramadan, M., Albashiti, B., Alharazin, H., & Zaidoune, S. (2020). Organizational culture, innovation and performance: A study from a Non-Western context. Journal of Management Development, 39(4), 437–451. https://doi.org/10.1108/JMD-06-2019-0253

Achmad, T., Ghoazli, I., & Pamungkas, I. D. (2022). Hexagon fraud: Detection of Fraudulent financial reporting in state-owned enterprises Indonesia. Economies, 10(13), 1–16. https://doi.org/10.3390/economies10010013

Adhami, T., & Timur, T. (2025). High performance work systems and organizational performance: Modeling the mediating role of managers’ trust in employee representation systems in European Organizations. Employee Relations: The International Journal, 47(1), 78–103. https://doi.org/10.1108/ER-07-2023-0350

Aggarwal, S. (2024). Impact of dimension of organizational culture on employee satisfaction and performance level in select organizations. IIMB Magamenet Review, 36(3), 230–238. https://doi.org/10.1016/j.iimb.2024.07.001

Agustina, L., SeTin, S., & Debbianita, D. (2025). University mission statements and anti-fraud disclosures: public vs private universities in Indonesia. Journal of Financial Crime, 32(4), 790-803. https://doi.org/10.1108/JFC-06-2024-0185

Agwor, T. C. (2017). Fraud prevention and business performance in quoted manufacturing companies in Nigeria. European Journal of Accounting Auditing and Finance Research, 5(9), 71-80.

Ahmed, A., Ahmed, U., Ismail, A. I., Rasool, Y., & Soomro, M. A. (2025). Organizational performance in banking sector of Pakistan: Assessing the impacts of strategic orientation and organizational culture. Global Business Review, 26(4), 968-987. https://doi.org/10.1177/09721509211044307

Akkeren, J. V., & Buckby, S. (2017). Perceptions on the causes of individual and fraudulent co-offending: Views of forensic accountants. Journal of Business Ethics, 146(2), 383-404. https://doi.org/10.1007/s10551-015-2881-0

Akpa, V. O., Asikhia, O. U., & Nneji, N. E. (2021). Organizational culture and organizational performance: A review of literature. International journal of advances in engineering and management, 3(1), 361-372. https://doi.org/10.35629/5252-0301361372

Al‐Najjar, B., & Sarhan, A. A. (2024). Cash holdings and corruption prevention commitment: Evidence from the UK. International Journal of Finance & Economics, 29(3), 3738-3757. https://doi.org/10.1002/ijfe.2851

Al-Twal, A., Alawamleh, M., & Jarrar, D. M. (2024). An investigation of the role of Wasta social capital in enhancing employee loyalty and innovation in organizations. Journal of Innovation and Entrepreneurship, 13(1), 12. https://doi.org/10.1186/s13731‐024‐00372‐w

Alfian, A., Ritchi, H., & Adrianto, Z. (2023). Fraud analytics practices in public-sector transactions: A systematic review. Journal of Public Budgeting, Accounting & Financial Management, 35(5), 685-710. https://doi.org/10.1108/JPBAFM-11-2022-0175

AlTaweel, I. R., & Al-Hawary, S. I. (2021). The mediating role of innovation capability on the relationship between strategic agility and organizational performance. Sustainability, 13(14), 7564. https://doi.org/10.3390/su13147564

Amoa-Gyarteng, K., & Dhliwayo, S. (2024). Cultivating success: organizational culture’s influence on innovation and performance in SMEs. Cogent Business & Management, 11(1), 2397070. https://doi.org/10.1080/23311975.2024.2397070

Arghode, V., Lathan, A., Alagaraja, M., Rajaram, K., & McLean, G. N. (2022). Empathic organizational culture and leadership: conceptualizing the framework. European Journal of Training and Development, 46(1/2), 239-256. https://doi.org/10.1108/EJTD-09-2020-0139

Azeem, M., Ahmed, M., Haider, S., & Sajjad, M. (2021). Expanding competitive advantage through organizational culture, knowledge sharing and organizational innovation. Technology in Society, 66, 101635. https://doi.org/10.1016/j.techsoc.2021.101635

Boddy, C. R., Freeman, C., & Karpacheva-Hock, E. (2024). Fraud and corporate psychopaths: The proposition for reintroducing personality traits of the economic crime offender. Journal of Economic Criminology, 5, 100081. https://doi.org/10.1016/j.jeconc.2024.100081

Budur, T., Demirer, H., & Rashid, C. A. (2024). The effects of knowledge sharing on innovative behaviours of academicians; mediating effect of innovative organization culture and quality of work life. Journal of Applied Research in Higher Education, 16(2), 405-426. https://doi.org/10.1108/JARHE-08-2022-0257

Cahyadi, S., Lie, G., & Syailendra, M. R. (2023). A bankruptcy analysis of PT Jiwasraya causing losses to the country. Journal of Management Science (JMAS), 6(3), 540-545. https://doi.org/10.35335/jmas.v6i3.241

Cao, Z., Huo, B., Li, Y., & Zhao, X. (2015). The impact of organizational culture on supply chain integration: a contingency and configuration approach. Supply Chain Management: An International Journal, 20(1), 24-41. https://doi.org/10.1108/SCM-11-2013-0426

Cuthbertson, R. W., & Furseth, P. I. (2022). Digital services and competitive advantage: Strengthening the links between RBV, KBV, and innovation. Journal of Business Research, 152, 168-176. https://doi.org/10.1016/j.jbusres.2022.07.030

Derfler-Rozin, R., & Park, H. (2022). Ethics and honesty in organizations: Unique organizational challenges. Current Opinion in Psychology, 47, 101401. https://doi.org/10.1016/j.copsyc.2022.101401

Devi, R., Firoz, M., & Saravanan, R. (2025). Unveiling redundancy in environmental, social, and governance reporting framework in India: An exploratory study. Sustainability Accounting, Management and Policy Journal, 16(2), 551-582. https://doi.org/10.1108/SAMPJ-10-2023-0786

Fernando, Z. J., Pujiyono, P., Susetyo, H., Candra, S., & Putra, P. S. (2022). Preventing bribery in the private sector through legal reform based on Pancasila. Cogent Social Sciences, 8(1), 2138906. https://doi.org/10.1080/23311886.2022.2138906

Fridan, A. A. A., & Maamari, B. E. (2024). Impact of organizational positive and negative culture on employee performance. International Journal of Organizational Analysis, 32(9), 1850-1869. https://doi.org/10.1108/IJOA-05-2023-3778

Gandhar, A., Gupta, K., Pandey, A. K., & Raj, D. (2024). Fraud detection using machine learning and deep learning. SN Computer Science, 5(5), 453. https://doi.org/10.1007/s42979-024-02772-x

Ghozali, I., & Kusumadewi, K. A. (2023). Concepts, techniques and applications of partial least squares. Pratama Yoga.

Goestiawan, G., & Anastasia, N. (2025). The green effect: How brand positioning fuels sustainable purchasing. Property Management, 43(2), 305-321. https://doi.org/10.1108/PM-07-2024-0068

Gunawan, M. R., & Rachmawati, R. (2023). Mekanisme Pencegahan Fraud dalam Peningkatan Kinerja Organisasi. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 10(2), 295-307. https://doi.org/10.35838/jrap.2023.010.02.24

Hang, N. T. T., Hiep, N., Nguyen, N. P., & Hung, H. T. (2021). The relationship between organizational culture and firm performance: A study in Vietnam. Hue University Journal of Science: Economics and Development, 130(5B), 5-15. https://doi.org/10.26459/hueunijed.v129i5A.5961

Harahap, L., & Isgiyarta, J. (2023). Corruption and fraudulent activities in higher education: A study of literature. Jurnal Manajemen (Edisi Elektronik), 217-237. https://doi.org/10.32832/jm-uika.v14i1.11239

Hendri, H., Yuliantoro, Y., & Ama, M. K. (2020). Determinats of fraud prevention and financial performance as an intervening variable. International Journal of Economics and Financial Issues, 10(1), 19. https://doi.org/10.32479/ijefi.8955

Hien, P. H., & Tuan, T. T. (2023). Strengthening the link between organizational culture and employee loyalty: exploring the mediating effects of employee trust and job satisfaction. Global Business & Finance Review (GBFR), 28(3), 68-84. https://doi.org/10.17549/gbfr.2023.28.3.68

Iddrisu, I., & Mohammed, B. (2024). Investigating the influence of employee voice on public sector performance: The mediating dynamics of organizational trust and culture. Social Sciences & Humanities Open, 10, 101096. https://doi.org/10.1016/j.ssaho.2024.101096

Ijeoma, N., & Aronu, C. O. (2013). The impact of fraud management on organizational survival in Nigeria. American Journal of Economics, 3(6), 268-272. https://doi.org/10.5923/j.economics.20130306.04

Iqbal, J., & Parray, Z. A. (2025). Striking the balance: unraveling the influence of organizational culture on organization citizenship behavior with corporate social responsibility as the bridge. International Journal of Productivity and Performance Management, 74(6), 2091-2112. https://doi.org/10.1108/IJPPM-01-2024-0065

Joseph, C., Utami, I., Madi, N., Rahmat, M., Tunga Janang, J., & Omar, N. (2021). A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities. Management & Accounting Review (MAR), 20(2), 59-83.

Joseph, C., Omar, N. H., Janang, J. T., Rahmat, M., & Madi, N. (2021). Development of the university fraud prevention disclosure index. Journal of Financial Crime, 28(3), 883-891. https://doi.org/10.1108/JFC-10-2019-0127

Kassem, R. (2024). How fraud impacts individuals’ wellbeing–academic insights and gaps. Journal of Financial Crime, 31(5), 1261-1268. https://doi.org/10.1108/JFC-08-2023-0215

K Khusnah, H., & Soewarno, N. (2022). Mediation effects of moral reasoning and integrity in organizational ethical culture on accounting fraud prevention. Abac Journal, 42(4), 78-93. https://doi.org/10.14456/abacj.2022.54

Latan, H., Chiappetta Jabbour, C. J., Ali, M., Lopes de Sousa Jabbour, A. B., & Vo-Thanh, T. (2023). What makes you a whistleblower? A multi-country field study on the determinants of the intention to report wrongdoing. Journal of Business Ethics, 183(3), 885-905. https://doi.org/10.1007/s10551-022-05089-y

Lee, J. Y., Kim, S., Noh, S., Jang, S. H., & Lee, S. Y. (2024). Paradoxical organizational culture, authoritarian leadership, and international firm performance: evidence from international firms in China. Journal of International Management, 30(1), 101117. https://doi.org/10.1016/j.intman.2023.101117

Liozu, S. M., & Hinterhuber, A. (2013). The confidence factor in pricing: Driving firm performance. Journal of Business strategy, 34(4), 11-21. https://doi.org/10.1108/JBS-09-2012-0043

Mahdi, S. A., Djaelani, Y., Suwito, S., & Buamonabot, I. (2021). Determinants of fraud prevention with spiritual intelligence as moderator. Studies of Applied Economics, 39(12). https://doi.org/10.25115/eea.v39i12.6004

Mansyur, A., & Suhana. (2023). Peran budaya organisasi dan motivasi individu pada praktik berbagi pengetahuan. Jurnal Fokus Manajemen Bisnis, 13(1), 14–27. https://doi.org/10.12928/fokus.v13i1.7669

Maqdliyan, R., & Setiawan, D. (2023). Antecedents and consequences of public sector organizational innovation. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100042. https://doi.org/10.1016/j.joitmc.2023.100042

Martinez, E. A., Beaulieu, N., Gibbons, R., Pronovost, P., & Wang, T. (2015). Organizational culture and performance. American Economic Review, 105(5), 331-335. https://doi.org/10.1257/aer.p20151001

Memon, M. A., Ting, H., Cheah, J. H., Thurasamy, R., Chuah, F., & Cham, T. H. (2020). Sample size for survey research: Review and recommendations. Journal of Applied Structural Equation Modeling, 4(2), i-xx. https://doi.org/10.47263/JASEM.4(2)01

Mokhchy, J., Chen, G., Ahmad, S., Khan, Y. A., Zhang, J., & Ahmed, M. (2025). Dynamic impact of leadership style, knowledge-sharing, and organizational culture on organizational performance. Current Psychology, 44(6), 4097-4112. https://doi.org/10.1007/s12144-025-07411-z

Mudey, M. H., & Arshad, R. (2025). Corruption impedes good governance in Somalia’s public sector. Journal of Financial Crime, 32(3), 706-721. https://doi.org/10.1108/JFC-07-2024-0225

Nasution, Z., Angraeni, S., Zulaiha, A., Matan, H. M., Purbowati, P., Patimah, S., & Nagara, G. (2022). Education integrity survey: A suggested measurement of integrity in education sector. Integritas: Jurnal Antikorupsi, 8(2), 221-236.

Naveed, R. T., Alhaidan, H., Al Halbusi, H., & Al-Swidi, A. K. (2022). Do organizations really evolve? The critical link between organizational culture and organizational innovation toward organizational effectiveness: Pivotal role of organizational resistance. Journal of Innovation & Knowledge, 7(2), 100178. https://doi.org/10.1016/j.jik.2022.100178

Nguyen, N. P., Hang, N. T. T., Hiep, N., & Flynn, O. (2023). Does transformational leadership influence organisational culture and organisational performance: Empirical evidence from an emerging country. IIMB Management Review, 35(4), 382-392. https://doi.org/10.1016/j.iimb.2023.10.001

Nguyen, L. A., Dellaportas, S., Vesty, G. M., Pham, V. A. T., Jandug, L., & Tsahuridu, E. (2022). The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam. Accounting, Auditing & Accountability Journal, 35(2), 325-354. https://doi.org/10.1108/AAAJ-05-2020-4573

Nobanee, H., & Ellili, N. (2020). Anti-bribery information: extent and impact on banking performance of UAE Islamic and conventional banks. Journal of Financial Crime, 27(2), 683-695. https://doi.org/10.1108/JFC-11-2019-0144

Odumusor, C. J., Idor, R. M., & Otiala, P. B. (2023). Research article impact of fraud risk management on performance of selected non-governmental organizations (Ngos) in the Nigerian health sector. Himalayan Economics and Business Management, 4(4), 41-56. https://doi.org/10.47310/Hjebm.2023.v04i04.004

Ogunmokun, A. S., Balogun, E. D., & Ogunsola, K. O. (2022). A strategic fraud risk mitigation framework for corporate finance cost optimization and loss prevention. International Journal of Multidisciplinary Research and Growth Evaluation, 3(1), 783-790. https://doi.org/10.54660/.IJMRGE.2022.3.1.783-790

Olan, F., Arakpogun, E. O., Suklan, J., Nakpodia, F., Damij, N., & Jayawickrama, U. (2022). Artificial intelligence and knowledge sharing: Contributing factors to organizational performance. Journal of Business Research, 145, 605-615. https://doi.org/10.1016/j.jbusres.2022.03.008

Paais, M., & Pattiruhu, J. R. (2020). Effect of motivation, leadership, and organizational culture on satisfaction and employee performance. The Journal of Asian Finance, Economics and Business, 7(8), 577-588. https://doi.org/10.13106/jafeb.2020.vol7.no8.577

Parashakti, R. D., Rizki, M., & Saragih, L. (2016). Pengaruh kepemimpinan transformasional dan budaya organisasi terhadap perilaku inovatif karyawan (Studi kasus di PT. Bank Danamon Indonesia). Jurnal Manajemen Teori dan Terapan, 9(2), 81-96. https://doi.org/10.20473/jmtt.v9i2.3015

Peña, J., & Caruajulca, P. (2024). The mediating role of organizational culture between transformational leadership and organizational performance in SMEs. Academia Revista Latinoamericana de Administración, 37(2), 301-314. https://doi.org/10.1108/ARLA-10-2023-0172

Permana, S., & Setiawan, M. (2024). Corruption in the education sector in Indonesia: Reality, causes, and solutions. Integritas: Jurnal Antikorupsi, 10(2), 249-268. https://doi.org/10.32697/integritas.v10i2.1326

Rahayu, S., Yudi, S. R., & Jumaili, S. (2025). Enhancing good governance and fraud prevention for school performance. Cogent Business & Management, 12(1), 2534097. https://doi.org/10.1080/23311975.2025.2534097

Rahman, M. M., Bhuiyan, F., Samaduzzaman, M., Mia, P., & Mahmood, I. (2023). Corporate sustainability by combating bribery: The role of an organisation culture and its impact on the organisation’s performance. Sustainability, 15(8), 6557. https://doi.org/10.3390/su15086557

Rustandy, T., Sukmadilaga, C., & Irawady, C. (2020). Pencegahan fraud melalui budaya organisasi, good corporate governance dan pengendalian internal. Jurnal Pendidikan Akuntansi & Keuangan, 8(2), 232-247. https://doi.org/10.17509/jpak.v8i2.24125

Sahibzada, Y. A., Ali, M., Toru, N., Farooq Jan, M., & Ellahi, A. (2025). Exploitative leadership and green innovative behavior of hospitality employees: mediation of emotional exhaustion and moderation of perceived organization support. Journal of Hospitality and Tourism Insights, 8(5), 1847-1866. https://doi.org/10.1108/JHTI-02-2024-0161

Sarhan, A. A., & Cowton, C. J. (2025, August). Combatting bribery and corruption: Does corporate anti-corruption commitment lead to more or less audit effort?. Accounting Forum, 49(4), 754-777. https://doi.org/10.1080/01559982.2024.2327923

Sari, M. R. (2016). Pengaruh akuntabilitas, faktor organisasional, dan penggunaan sistem pengukuran kinerja terhadap kinerja organisasi. Jurnal Akuntansi dan Keuangan Indonesia, 13(2), 1. https://doi.org/10.21002/jaki.2016.07

Seidu, S., Opoku Mensah, A., Issau, K., & Amoah-Mensah, A. (2022). Does organisational culture determine performance differentials in the hospitality industry? Evidence from the hotel industry. Journal of Hospitality and Tourism Insights, 5(3), 535-552. https://doi.org/10.1108/JHTI-11-2020-0208

Serrano, J. J., Rodríguez, M. J. D., & Iglesias, I. R. (2025). Crime of misappropriation of assets in the business context. A systematic review. Accounting Research Journal, 38(1), 122-140. https://doi.org/10.1108/ARJ-06-2024-0237

Shahriari, M., & Allameh, S. M. (2020). Organizational culture and organizational learning: Does high performance work systems mediate?. Journal of Workplace Learning, 32(8), 583-597. https://doi.org/10.1108/JWL-03-2020-0047

Shea, T., Usman, S. A., Arivalagan, S., & Parayitam, S. (2023). “Knowledge management practices” as moderator in the relationship between organizational culture and performance in information technology companies in India. VINE Journal of Information and Knowledge Management Systems, 53(4), 719-747. https://doi.org/10.1108/VJIKMS-12-2020-0232

Shebeshe, E. N., & Sharma, D. (2025). Impact of sustainable supply chain management practices on competitive advantage and organizational performance in the manufacturing sector. International Journal of Productivity and Performance Management, 74(3), 995-1025. https://doi.org/10.1108/IJPPM-03-2024-0143

Silva, T. B. D. J., Dal Magro, C. B., Rocha, J. S. D., & Lavarda, C. E. F. (2025). Management control systems and dynamic capabilities as antecedents to financial performance. European Journal of Management Studies, 30(1), 57-74. https://doi.org/10.1108/EJMS-08-2023-0061

Soares, J., Baridwan, Z., & Hasim, R. (2023). The influence of organizational culture and the role of internal auditors on fraud prevention, with internal control systems as mediators: A case study on IGE. Journal of Digitainability, Realism & Mastery, 2(12), 1–24. https://doi.org/10.56982/dream.v2i12.165

Sofyani, H., Saleh, Z., & Hasan, H. A. (2021). Investigation on key factors promoting internal control implementation effectiveness in higher education institution: The case of Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 11(3), 483-495. https://doi.org/10.22219/jrak.v11i3.18637

Sow, A. N., Basiruddin, R., Mohammad, J., & Rasid, S. Z. A. (2018). Fraud prevention in malaysian small and medium enterprises (SMEs). Journal of Financial Crime, 25(2), 499–517. https://doi.org/10.1108/JFC-05-2017-0049

Stein, M. (2021). The lost good self: Why the whistleblower is hated and stigmatized. Organization Studies, 42(7), 1167-1186. https://doi.org/10.1177/0170840619880565

Suharto, S. (2020). The effect of organizational culture, leadership style, whistleblowing systems, and know your employee on fraud prevention in sharia banking. Asia Pacific Fraud Journal, 5(1), 108-117. https://doi.org/10.21532/apfjournal.v5i1.141

Sun, H., Bahizire, G. M., Pea-Assounga, J. B. B., & Chen, T. (2024). Enhancing employee green performance through green training: The mediating influence of organizational green culture and work ethic in the mining sector. Journal of Cleaner Production, 449, 141105. https://doi.org/10.1016/j.jclepro.2024.141105

Tangdenchai, C., & Chintakananda, A. (2024). Can money buy happiness? Bribery practices and ethical awareness in emerging markets. Society and Business Review, 19(3), 455-472. https://doi.org/10.1108/SBR-07-2022-0184

Tjeng, P. S. (2023). How does corporate governance influence fraud practices. International Journal of Economics, Business and Management Research, 7(03), 17-33. https://doi.org/10.51505/IJEBMR.2023.7302

Tulcanaza-Prieto, A. B., Aguilar-Rodríguez, I. E., & Artieda, C. (2021). Organizational culture and corporate performance in the ecuadorian environment. Administrative Sciences, 11(4), 132. https://doi.org/10.3390/admsci11040132

Urumsah, D., Wicaksono, A. P., & Hardinto, W. (2018). Pentingkah nilai religiusitas dan budaya organisasi untuk mengurangi kecurangan?. Jurnal Akuntansi Multiparadigma, 9(1), 156-172. https://doi.org/10.18202/jamal.2018.04.9010

Vian, T., Agnew, B., & McInnes, K. (2022). Whistleblowing as an anti-corruption strategy in health and pharmaceutical organizations in low-and middle-income countries: A scoping review. Global Health Action, 15(1), 2140494. https://doi.org/10.1080/16549716.2022.2140494

Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: A Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692-712. https://doi.org/10.1108/IMEFM-03-2019-0089

Wendry, B., Nimran, U., Utami, H. N., & Afrianty, T. W. (2023). The role of good corporate governance in mediating the effect of planning, coordination, supervision, and organizational culture on firm performance and firm sustainability. Environment, Development and Sustainability, 25(3), 2509-2521. https://doi.org/10.1007/s10668-022-02125-9

Widodo, S., & Wulandari, Y. (2020). Faktor-faktor yang mempengaruhi fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul). Journal of Business and Information Systems, 2(1), 12-20. https://doi.org/10.36067/jbis.v1i2.34

Xanthopoulou, P., Sahinidis, A., & Bakaki, Z. (2022). The impact of strong cultures on organisational performance in public organisations: The case of the Greek public administration. Social Sciences, 11(10), 486. https://doi.org/10.3390/socsci11100486

Xu, S., Wang, Y. C., & Ma, E. (2022). A workplace-driven model on the formation of OCB-C: Perspectives of social exchange theory and agency theory. International Journal of Contemporary Hospitality Management, 34(7), 2684-2703. https://doi.org/10.1108/IJCHM-11-2021-1409

Yepes-López, G. A., Camarena, J. L., Cruz-Pulido, J. M., Quintero-Campos, L. J., Lasio, V., Rodriguez, J., Zambrano-Vera, J., Torre, C. A. G. de la, Schwalb-Helguero, M. M., Prialé, M. Á., Solís-Sierra, J., Rossi-Undurraga, M., Carvajal-Ramos, R., & Victoria, P. J. M. (2023). Institutionalization of corporate bribery: A measurement proposal with evidence from a Latin American sample. Academia Revista Latinoamericana de Administración, 36(2), 217-244. https://doi.org/10.1108/ARLA-04-2022-0099

Yulianti, Y., Pratami, S. R., Widowati, Y. S., & Prapti, L. (2019). Influence of fraud pentagon toward fraudulent financial reporting in Indonesia an empirical study on financial sector listed in Indonesian stock exchange. International Journal of Scientific and Technology Research, 8(8), 237-242.

Zhang, J., Jehangir, F. N., Yang, L., Tahir, M. A., & Tabasum, S. (2025). Competitive advantage and firm performance: The role of organizational culture, organizational innovation, and knowledge sharing. Journal of the Knowledge Economy, 16(1), 3081-3107. https://doi.org/10.1007/s13132-024-01910-3

Zulvina, D., & Setiawan, D. (2022). Anti-bribery information and firm performance in ASEAN: The moderating role of women on boards. International Journal of Society Systems Science, 14(1), 33-53. https://doi.org/10.1504/IJSSS.2022.128100

Downloads

Published

2025-09-27

How to Cite

Setiawan, B. M., Syahputra, B. E., & Nofiani, D. (2025). Organizational performance improvement strategies: An empirical study in Indonesian universities. Jurnal Fokus Manajemen Bisnis, 15(2), 405–426. https://doi.org/10.12928/fokus.v15i2.14289

Issue

Vol. 15 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Bambang Moertono Setiawan, Briyan Efflin Syahputra, Delly Nofiani

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms: 

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).