pdf Internalization of Organizational Ethical Values and its Implications for Employee Performance
Keywords:
Code of Conduct, AKHLAK Values, Ethical Culture, Employee PerformanceAbstract
Research Objectives - This study aims to analyze the implementation of a code of conduct based on AKHLAK core values in improving employee performance.
Method - This research employed a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which consists of data condensation, data display, and conclusion drawing.
Research Findings - The findings indicate that the internalization of the value of Amanah strengthens work discipline and integrity through compliance with standard operating procedures (SOPs) and supervisory systems. The values of Competent and Adaptive enhance work quality and reliability through continuous training and the utilization of digital technology. Meanwhile, the values of Harmony, Loyalty, and Collaborative foster a supportive work culture that increases commitment and team effectiveness
Theory and Practical Implications - Theoretically, these findings affirm that organizational ethical culture functions as a strategic mechanism in shaping work behavior and individual performance. Practically, organizations should strengthen the integration of ethical values into performance evaluation systems and ensure the sustainability of digital transformation initiatives.
Novelty - This study offers an integrative perspective linking state-owned enterprise (SOE) ethical values with technology-driven performance enhancement within the operational context of organizations.
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References
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Copyright (c) 2026 Andi Farisnah Anwar, Hikmacahyani (Author)

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