PERAN CORE VALUE “AKHLAK” DALAM MENINGKATKAN KINERJA KARYAWAN PT KAI (PERSERO) DAOP 4 SEMARANG
DOI:
https://doi.org/10.31959/jm.v15i1.3533Abstract
Introductions: When faced with challenges in the transportation industry and the high demands of public services, PT KAI (Persero) applies the core values of "AKHLAK" as the foundation of its work culture. However, the effectiveness of internalizing these values in employee performance still requires empirical research to demonstrate it. This study aims to determine the influence of the AKHLAK principles (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative) on the performance of PT KAI (Persero) Daop 4 Semarang employees.
Method: This study uses a quantitative approach, employing a survey. Primary data were collected through a Likert-scale questionnaire 1–5 distributed using physical paper to 149 respondents. The sampling technique used was saturated sampling, according to the criteria of being 21–60 years old, having a minimum education of high school or bachelor’s degree, having a work experience of 1 to 5 years, and having permanent employee status. Data analysis was carried out using multiple linear regression in SPSS.
Result: The study indicates that the values of Trustworthy, Competent, Harmonious, and Adaptive have a positive and significant influence. However, two variables, Loyalty and Collaborative, were insignificant. This study contributes to strengthening literacy in values-based human resources in the state-owned enterprise sector and offers practical implications for optimizing a productive and sustainable work culture.
Keywords: Attitude Toward Behavior, Behavioral Control, Perceived Stock Investment Intention, Subjective Norms
References
Absari, D. U. A. (2025). Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada Klinik Pratama Polres Malang. Analisa: Jurnal Manajemen dan Akuntansi, 13(1), 47–54. https://doi.org/10.62734/analisa.v13i1.585
Ahmad, Y., Tewal, B., & Taroreh, R. N. (2019). Pengaruh Stres Kerja, Beban Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Pt. Fif Group Manado. Jurnal EMBA, 7(3), 2811–2820.
Azzahra, S. F., Imadduddin, I., & Hidayat, T. (2024). Pengaruh Core Values AKHLAK Terhadap Kinerja Karyawan PT Angkasa Pura I Bandara Syamsudin Noor Banjarmasin. SERUMPUN : Journal of Education, Politic, and Social Humaniora, 2(2), 123. https://doi.org/10.61590/srp.v2i2.155
Bayuna, G. R., Darmawan, N. A. S., & Atmadja, A. T. (2024). Implementasi Core Values AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaftif, dan Kolaboratif) Dalam Mencegah Gratifikasi Studi Kasus (PT. Bank Rakyat Indonesia Tbk. Kantor Cabang Singaraja). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(03), 652–663. https://doi.org/10.23887/jimat.v15i03.76751
CENDEKIA Jaya, P. J., & Kusumah, A. I. (2021). Analisis Komitmen Organisasi Terhadap Kinerja Karyawan Pada Pt. Kereta Api Indonesia (Kai) Daop 3 Cirebon. CENDEKIA Jaya, 3(1), 29–38. https://doi.org/10.47685/cendekia-jaya.v3i1.125
Dewi, T. K., Silvianita, A., Rubiyanti, N., & Widodo, A. (2024). Kerangka Konseptual: Peran Core Values Akhlak Dalam Meningkatkan Kinerja Karyawan. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 11(2), 1519–1529. https://doi.org/10.35794/jmbi.v11i2.55488
Ekonomi, J., Bisnis, M., & Sosial, D. (2025). Pengaruh Kemampuan Kerja, Disiplin dan Motivasi Terhadap Kinerja Karyawan Pada PT. BPR Lestari Bali, 5(2), 98–110. https://embiss.com/index.php/embiss/article/view/354
Firmansya, R., Ronal Aprianto, & Fitria. (2022). Pengaruh Kepemimpinan dan Kompetensi Terhadap Kinerja Pegawai Melalui Motivasi Sebagai Variabel Intervening. MAMEN: Jurnal Manajemen, 1(4), 466–475. https://doi.org/10.55123/mamen.v1i4.1020
Harahap, M. N., Daga, R., & Anshar, M. A. (2024). Pengaruh Budaya Akhlak Terhadap Kinerja Pegawai Melalui Employee Engagement Pada Pt. Jasa Raharja Cabang Maluku. JEMMA (Journal of Economic, Management and Accounting), 7(2), 166–177.
Hersusetiyati, H., Febrianti, W., Sari, R. D., & Yanshah, A. P. (2024). Analisis Kinerja Karyawan Melalui Penerapan Key Performance Indicator (KPI) di PT Jasa dan Kepariwisataan Jawa Barat (Perseroda). Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis (DImmensi), 4(1), 14. https://doi.org/10.32897/dimmensi.v4i1.3411
Hutomo, W., Kistyanto, A., & Witjaksono, A. D. (2024). Pengaruh Teamwork dan Perilaku Inovatif Terhadap Kinerja Pegawai Pada Puskesmas Perak Timur Kota Surabaya dengan Kompetensi sebagai Variabel Moderasi. Edunomika, 08(03), 1–14.
Imam Ghozali. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Kereta, P. T., & Indonesia, A. (2025). “ CULTURE PROGRAM .”
Lutfiah Intani, L., & Pujianto, W. E. (2024). Pengaruh Company Policy Dan Core Value Terhadap Produktivitas Dan Kinerja Karyawan Pada Biro Perso PT. Jasuindo Tiga Perkasa, Tbk. Jambura, 6(3), 1277. http://ejurnal.ung.ac.id/index.php/JIMB
Menteri Badan Usaha Milik Negara RI. (2020). Se-7/Mbu/07/2020. Jaringan Dokumentasi dan Informasi Hukum Kementerian BUMN, 13, 1–3. https://jdih.bumn.go.id/unduh/SE-7/MBU/07/2020.pdf
Muslimat, A. (2020). Pengaruh Kompetensi Terhadap Kinerja Karyawan Pada Pt. Gramedia Di Jakarta. Jurnal Ekonomi Efektif, 2(4), 586. https://doi.org/10.32493/jee.v2i4.10691
Natanel, I. D. (2023). Evaluation Of AKHLAK Core Values Implementation At PT XYZ Imada Darel Natanel. Jurnal Ilmiah Wahana Pendidikan, 9(17), 366–377.
Pangaribuan, D., & Pardomuan Robinson Sihombing. (2022). The Effect of Competence on Employee Performance Mediated on Job Satisfaction (Case Study; Ministry of Finance PPSDM Employee). Economit Journal: Scientific Journal of Accountancy, Management and Finance, 1(4), 203–211. https://doi.org/10.33258/economit.v1i4.586
Pangarso, A., Saragih, R., & Nuriz, W. A. (2021). Transformative Leadership and Organizational Culture Effect on Employee Performance: Evidence From the Indonesia Logistics Bureau. Jurnal Manajemen dan Kewirausahaan, 23(2), 148–158. https://doi.org/10.9744/jmk.23.2.148-158
Prasasti, I. (2022). Prosiding Seminar Nasional Manajemen. Prosiding Seminar Nasional Manajemen, 1(2), 72–76. 38+Amelia+Intan+Prasasti+Hal+723-726
Rajagukguk, J., Panjaitan, M., Lumbantobing, A., & Halawa, R. L. (2024). Indonesia Area Thamrin Plaza Medan. Jurnal Ilmu Sosial Dan Politik, 4(1), 102–119. https://ejournal.uhn.ac.id/index.php/sosialpolitik
Ratnasari, S. D., Bunyamin, B., Bagyo, Y., Mauludin, H., Liana, Y., & Taufan, S. I. (2024). Budaya Organisasi “Akhlak” dan Lingkungan Kerja Mampu Meningkatkan Kepuasan Kerja dan Kinerja (“Akhlak” Organizational Culture and Work Environment Increase Job Satisfaction and Performance). Akuntansi Bisnis & Manajemen ( ABM ), 31(1). https://doi.org/10.35606/jabm.v31i1.1389
Rendra Dio Rahmanda, T. Y. (2024). The Influence Of Trust, Competence, Harmony On Employee Motivation Of PT Waskita Karya (Persero) Tbk. Management Studies and Entrepreneurship Journal, 5(2), 4616–4623. http://journal.yrpipku.com/index.php/msej
Rohman, H., Helpiastuti, S. B., & Khasanah, F. (2024). Transformasi Budaya Organisasi melalui Internalisasi Core Values AKHLAK di PT TASPEN Kantor Cabang Jember. Contemporary Public Administration Review, 2(1), 66–81. https://doi.org/10.26593/copar.v2i1.8327.66-81
Ronzon, T., Gurria, P., Carus, M., Cingiz, K., El-Meligi, A., Hark, N., Iost, S., M’barek, R., Philippidis, G., van Leeuwen, M., Wesseler, J., Medina-Lozano, I., Grimplet, J., Díaz, A., Tejedor-Calvo, E., Marco, P., Fischer, M., Creydt, M., Sánchez-Hernández, E., … Miras Ávalos, J. M. (2025). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Sustainability (Switzerland), 11(1), 1–14. https://doi.org/10.31933/JIMT
Simbolon, S., & Si, M. (2023). Analisis Pengaruh Kepemimpinan Transformasional, Budaya Organisasi Dan Loyalitas Kerja Terhadap Kinerja Karyawan Pada Pt. Hotel Citi Inn Medan. Jurnal Ilmu Ekonomi dan Bisnis, 1(1), 2023.
Susanto, D. M., & Cahyono, K. E. (2021). Pengaruh Citra Merek, Kualitas Produk, Dan Harga Terhadap Keputusan Pembelian Iphone (Studi Pada Mahasiswa di Surabaya) Krido Eko Cahyono Sekolah Tinggi Ilmu Ekonomi
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ahmad Nur Kalinggar, Febrianur Ibnu Fitroh Sukono Putra, Artha Febriana Elia Resha Fatmawati

This work is licensed under a Creative Commons Attribution 4.0 International License.
Access and Licensing
All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.
To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.
Copyright Policy
Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.
Authors are also encouraged to:
- Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
- Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.








