CULTURAL AND BEHAVIORAL TRANFORMATION: THE ROLE OF LEADERSHIP, COMPENSATION, WORK ENVIRONMENT CORPORATE VALUE ON EMPLOYEE PERFORMANCE

This study examines the relationship between corporate values, leadership, compensation, and work environment in influencing employee performance, emphasizing the integration of corporate value as a moderating factor. Using the AKHLAK core values adopted by Indonesian State-Owned Enterprises (BUMN) as a foundation, the research highlights the significance of shared cultural principles in fostering alignment, ethical behavior, and organizational success. The study underscores the importance of transformational leadership, equitable compensation, and a supportive work environment in improving performance while moderated by corporate value. The AKHLAK framework, launched in 2020, aims to standardize behaviors across BUMN and foster collaboration, innovation, and adaptability. Employing a qualitative literature review, this study proposes a conceptual model to guide policymakers in integrating spirituality into corporate culture, enhancing employee motivation and engagement, and driving sustainable organizational transformation in a competitive and dynamic environment