Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025

The Effect of Implementing Akhlak BUMN core values Work Discipline at Mandiri Group Corporate

Authors
Fitriani Adil1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: adilf24a@student.unhas.ac.id
Corresponding Author
Fitriani Adil
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_131How to use a DOI?
Keywords
AKHLAK; Work Discipline; StateOwned Enterprises; Mandiri Group Employee Engagement
Abstract

This study aims to describe and analyze the impact of implementing Akhlak core values (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative) on employee work discipline at Mandiri Group Corporate. This study aims to understand how the internalization of Akhlak values impacts employee work discipline. Akhlak is a work culture established by the Ministry of StateOwned Enterprises as the basis for the behavior of all employees in the stateowned enterprise environment, including Mandiri Group. This study uses a qualitative descriptive approach, with data collection techniques through observation and a semistructured online survey with employees regarding work discipline policies. The results of the study show that the application of Akhak values (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative) has generally been internalized in employee work behavior. These values contribute positively to shaping employee awareness of the importance of compliance with rules and job responsibilities. However, routine monitoring and variations in understanding regarding the implementation of Akhlak values will continue to be carried out. The conclusion of this study is that the application of Akhlak core values has a significant influence on improving work discipline. AKHLAK values have become the main foundation in shaping a positive, disciplined, productive work culture that is in line with organizational goals.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_131How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Fitriani Adil
PY  - 2026
DA  - 2026/06/20
TI  - The Effect of Implementing Akhlak BUMN core values Work Discipline at Mandiri Group Corporate
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1883
EP  - 1897
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_131
DO  - 10.2991/978-94-6239-709-5_131
ID  - Adil2026
ER  -