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Copyright (c) 2025 Moehammad Reza Arfiansyah, Achmad Ushuluddin (Author)

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Spirituality in the Theory of Planned Behavior: Explaining Civil Servant Compliance
Corresponding Author(s) : Moehammad Reza Arfiansyah
Jurnal Minds: Manajemen Ide dan Inspirasi,
Vol. 12 No. 2 (2025): December
Abstract
This study examines how spirituality influences work behavior among civil servants in the Regional Offices of Indonesia’s Ministry of Religious Affairs by applying the Theory of Planned Behavior (TPB). The study’s novel contribution lies in extending TPB by conceptualizing spirituality as a moral–evaluative belief that shapes compliance intention within a value-based bureaucratic context. Using a quantitative survey design, data were collected from civil servants across several organizational units. Work behavior is assessed through the Ministry’s Five Core Work Values: integrity, professionalism, innovation, responsibility, and exemplary conduct. The findings reveal that spirituality does not directly influence work behavior; its effect operates entirely through compliance intention as a mediating mechanism. These results demonstrate that spiritually grounded beliefs function as an antecedent of intentional compliance rather than immediate behavioral action. Strengthening employees’ spiritual meaning-making therefore becomes a strategic pathway for public institutions to reinforce ethical commitment and sustain value-consistent performance among civil servants.
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- Afdalia, N., Pontoh, G. T., & Kartini. (2014). Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 [Theory of planned behavior and readiness for change in predicting the intention to implement Government Regulation No. 71 of 2010]. Jurnal Akuntansi dan Auditing Indonesia, 18(2), 110–123. https://doi.org/10.20885/jaai.vol18.iss2.art3
- Afif, A. Z., & Astuti, R. D. (2009). The addition of spiritual dimension on customer value to investigate the relationship of customer value, customer satisfaction and behavior intention on Islamic banks saving products in Indonesia. Asean Marketing Journal, 1(1), 13–24. https://doi.org/10.21002/amj.v1i1.1978
- Ahmed, A., Arshad, M. A., Mahmood, A., & Akhtar, S. (2019). The influence of spiritual values on employee’s helping behavior: The moderating role of Islamic work ethic. Journal of Management, Spirituality & Religion, 16(3), 235–263. https://doi.org/10.1080/14766086.2019.1572529
- Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
- Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32, 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
- Ajzen, I., & Fishbein, M. (1970). The prediction of behavior from attitudinal and normative variables. Journal of Experimental Social Psychology, 6(4), 466–487. https://doi.org/10.1016/0022-1031(70)90057-0
- Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Prentice Hall.
- Appah, E., & Wosowei, E. (2016). Tax compliance intentions and the behavior of taxpayers in Nigeria. Research Journal of Finance and Accounting, 7(13), 1–10.
- Chen, C. Y., Yang, C. F., & Li, C. I. (2019). Spiritual leadership, follower mediators, and organizational outcomes: Evidence from the banking industry. Journal of Business Ethics, 145(2), 425–441. https://doi.org/10.1007/s10551-015-2903-3
- Christian, C., & Alm, J. (2014). Empathy, faith, and tax compliance. Journal of Economic Psychology, 40, 62–82. https://doi.org/10.1016/j.joep.2012.10.001
- Coetzer, G., Biberman, J., & Tischler, L. (2008). Transcending belief: A non-theistic model for operationalizing spiritual values, practices and states and their relationship to workplace behavior. Interbeing, 2(1), 19–31.
- Darley, J. M., Messick, D. M., & Tyler, T. R. (2001). Social influences on ethical behavior in organizations. Erlbaum.
- Elkins, D. N., Hedstrom, L. J., Hughes, L. L., Leaf, J. A., & Saunders, C. (1988). Toward a humanistic–phenomenological spirituality: Definition, description, and measurement. Journal of Humanistic Psychology, 28(4), 5–18. https://doi.org/10.1177/0022167888284002
- Farah, M., Elias, R., De Clercy, C., & Rowe, W. (2017). Leadership and workplace spirituality: A systematic review. Journal of Management, Spirituality & Religion, 14(3), 221–242. https://doi.org/10.1080/14766086.2017.1297260
- Ferdinand, A. (2006). Metode penelitian manajemen: Pedoman penelitian untuk penulisan skripsi, tesis dan disertasi ilmu manajemen [Management research methods: Guidelines for writing undergraduate theses, master’s theses, and dissertations in management science]. Badan Penerbit Universitas Diponegoro.
- Fuller, R. C. (2001). Spiritual but not religious: Understanding unchurched America. Oxford University Press.
- Graham, J., Haidt, J., & Nosek, B. A. (2009). Liberals and conservatives rely on different sets of moral foundations. Journal of Personality and Social Psychology, 96(5), 1029–1046. https://doi.org/10.1037/a0015141
- Grossoehme, D. H., Fitchett, G., & Bormann, J. (2012). Spirituality in clinical care: Assessment and intervention. Journal of Religion and Health, 51(2), 560–572. https://doi.org/10.1007/s10943-010-9352-9
- Guerin, R. J., Toland, M. D., Okun, A. H., Rojas-Guyler, L., & Bernard, A. L. (2018). Using a modified theory of planned behavior to examine adolescents’ workplace safety and health knowledge, perceptions, and behavioral intention: A structural equation modeling approach. Journal of Youth and Adolescence, 47, 1595–1610. https://doi.org/10.1007/s10964-018-0847-0
- Hartoni, I. G. P. O., & Riana, I. G. (2015). Sikap, norma subjektif, dan kontrol perilaku pada implementasi keselamatan kerja: Dampaknya terhadap intention to comply (Studi pada pekerja kontraktor PT Hutama Karya Kantor Wilayah IV Bali, NTB, NTT) [Attitudes, subjective norms, and behavioral control in the implementation of occupational safety: Their impact on intention to comply]. Jurnal Ekonomi dan Bisnis Universitas Udayana, 4(4), 243–264.
- Hill, P. C., Pargament, K. I., Hood, R. W., McCullough, M. E., Swyers, J. P., Larson, D. B., & Zinnbauer, B. J. (2000). Conceptualizing religion and spirituality: Points of commonality and difference. Journal for the Theory of Social Behaviour, 30(1), 51–77. https://doi.org/10.1111/1468-5914.00119
- Indrawijaya, A. I. (2002). Perilaku organisasi [Organizational behavior]. Sinar Baru Algensindo.
- Keputusan Menteri Agama Republik Indonesia Nomor 582 Tahun 2017 tentang perubahan atas Keputusan Menteri Agama Nomor 447 Tahun 2015 tentang Road Map Reformasi Birokrasi Kementerian Agama Tahun 2015–2019 [Ministerial Decree of the Ministry of Religious Affairs of the Republic of Indonesia No. 582 of 2017 concerning the amendment of Ministerial Decree No. 447 of 2015 on the Bureaucratic Reform Road Map of the Ministry of Religious Affairs 2015–2019].
- Kreitner, R., & Kinicki, A. (2008). Organizational behavior (8th ed.). McGraw-Hill.
- Mahmud, M., & Yusof, S. M. (2018). The influence of workplace spirituality on safety behavior. Safety Science, 103, 206–214. https://doi.org/10.1016/j.ssci.2017.11.020
- Martin, R., Thomas, G., Charles, K., Epitropaki, O., & McNamara, R. (2010). Leader–member exchange (LMX) and organizational citizenship behavior: A meta-analysis. Journal of Organizational Behavior, 31(5), 739–760. https://doi.org/10.1002/job.639
- Meng, C. L., Othman, J., & D’Silva, J. L. (2014). Ethical decision making in academic dishonesty with application of modified theory of planned behavior: A review. International Education Studies, 7(3), 126–139.
- Mujib, M., Kurniasih, D., & Rokhman, A. (2016). Peningkatan kinerja pelayanan publik melalui peningkatan motivasi spiritual [Improving public service performance through strengthening spiritual motivation]. Masyarakat, Kebudayaan dan Politik, 29(4), 204–211. https://doi.org/10.20473/mkp.V29I42016.204-211
- Nawawi, H., & Martini, M. (1994). Kebijakan pendidikan nasional [National education policy]. Gadjah Mada University Press.
- Notoatmodjo, S. (2003). Pendidikan dan perilaku kesehatan [Health education and behavior]. Rineka Cipta.
- Pio, R. J., & Tampi, J. R. E. (2015). The influence of spiritual leadership on employee performance. Journal of Management Development, 34(8), 1001–1015. https://doi.org/10.1108/JMD-07-2014-0067
- Razak, N. A., & Sabri, M. F. (2017). Pro-environmental behavior and the theory of planned behavior: Evidence from Malaysian households. International Journal of Environmental Research, 11(2), 195–208. https://doi.org/10.1007/s41742-017-0022-7
- Reich, K. H. (1996). The role of belief in God in religious development. International Journal for the Psychology of Religion, 6(4), 215–234. https://doi.org/10.1207/s15327582ijpr0604_1
- Robbins, S. P. (2006). Organizational behavior (11th ed.). Pearson Prentice Hall.
- Rosidin. (2015). Spiritual religius dan kinerja pegawai pemerintah kotamadya Jakarta Barat Daerah Khusus Ibukota Jakarta [Religious spirituality and the performance of civil servants in West Jakarta Municipality, Special Capital Region of Jakarta] (Doctoral dissertation, UIN Sunan Kalijaga).
- Rosyad, I., Narulita, S., & Hadiyanto, A. (2015). Upaya optimalisasi kinerja pegawai melalui penerapan nilai-nilai spiritualitas Islam (Studi kasus di PT Pandu Siwi Sentosa) [Optimizing employee performance through the implementation of Islamic spiritual values]. Jurnal Studi Al-Qur’an, 11(2), 145–156. https://doi.org/10.21009/JSQ.011.2.04
- Sekaran, U., & Bougie, R. (2017). Research methods for business: A skill-building approach (7th ed.). Wiley.
- Selvam, S. G. (2013). Spirituality and religiosity: A conceptual analysis. Journal of Dharma, 38(4), 411–426.
- Shao, R., Aquino, K., & Freeman, D. (2008). Beyond moral reasoning: A review of moral identity research and its implications for business ethics. Journal of Business Ethics, 84(3), 299–314. https://doi.org/10.1007/s10551-008-9708-7
- Sinamo, J. (2016). 8 etos kerja profesional [Eight professional work ethics]. Institut Dharma Mahardika.
- Taylor, D., Bury, M., Campling, N., Carter, S., Garfield, S., Newbould, J., & Rennie, T. (2006). A review of the use of the Health Belief Model (HBM), the Theory of Reasoned Action (TRA), the Theory of Planned Behaviour (TPB), and the Trans-Theoretical Model (TTM) to study and predict health related behaviour change. NICE.
- Thontowi, Z. S. (2016). Implementasi lima nilai budaya kerja Kementerian Agama di Kantor Kementerian Agama Kabupaten Banyumas [Implementation of the five work culture values of the Ministry of Religious Affairs in the Banyumas Regency Office of the Ministry of Religious Affairs] (Undergraduate thesis, UIN Sunan Kalijaga).
- Triguno. (1997). Budaya kerja [Work culture]. PT Golden Terayon Press.
- Underwood, L. G., & Teresi, J. A. (2002). The Daily Spiritual Experience Scale: Development, theoretical description, reliability, exploratory factor analysis, and preliminary construct validity using health-related data. Annals of Behavioral Medicine, 24(1), 22–33. https://doi.org/10.1207/S15324796ABM2401_04
- Widuri, R., Mangoting, Y., & Tjondro, E. (2017). Integrative approach: Psychology and spirituality as prediction of taxpayer compliance behavior. International Conference on Finance, Management and Business, 1–24.
- Widyaningtyas, A. (2010). Pengaruh faktor internal terhadap kepatuhan organisasi [The influence of internal factors on organizational compliance]. Jurnal Administrasi Publik, 7(2), 45–56.
- Wong, K., & Lee, S. (2016). Predicting safety compliance using the theory of planned behavior. Safety Science, 84, 165–172. https://doi.org/10.1016/j.ssci.2015.12.012
- Yami, A. A. M. (2015). Using the theory of planned behaviour to explore the intentions of a multicultural nursing workforce to comply with policies and procedures in the Prince Sultan Military Medical City (PSMMC) (Doctoral dissertation, University of Southampton).
- Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan [Ethical values based on local wisdom and tax compliance behavior]. Jurnal Ekonomi dan Bisnis, 22(2), 361–390. https://doi.org/10.24914/jeb.v22i2.2527
- Zainuri, A. (2017). Strategi penerapan lima budaya kerja di Kementerian Agama menuju pelayanan prima [Strategy for implementing the five work culture values in the Ministry of Religious Affairs toward excellent service]. Medina: Jurnal Studi Islam, 12(1), 1–14. https://doi.org/10.19109/medinate.v12i1.1142
References
Afdalia, N., Pontoh, G. T., & Kartini. (2014). Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 [Theory of planned behavior and readiness for change in predicting the intention to implement Government Regulation No. 71 of 2010]. Jurnal Akuntansi dan Auditing Indonesia, 18(2), 110–123. https://doi.org/10.20885/jaai.vol18.iss2.art3
Afif, A. Z., & Astuti, R. D. (2009). The addition of spiritual dimension on customer value to investigate the relationship of customer value, customer satisfaction and behavior intention on Islamic banks saving products in Indonesia. Asean Marketing Journal, 1(1), 13–24. https://doi.org/10.21002/amj.v1i1.1978
Ahmed, A., Arshad, M. A., Mahmood, A., & Akhtar, S. (2019). The influence of spiritual values on employee’s helping behavior: The moderating role of Islamic work ethic. Journal of Management, Spirituality & Religion, 16(3), 235–263. https://doi.org/10.1080/14766086.2019.1572529
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32, 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ajzen, I., & Fishbein, M. (1970). The prediction of behavior from attitudinal and normative variables. Journal of Experimental Social Psychology, 6(4), 466–487. https://doi.org/10.1016/0022-1031(70)90057-0
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Prentice Hall.
Appah, E., & Wosowei, E. (2016). Tax compliance intentions and the behavior of taxpayers in Nigeria. Research Journal of Finance and Accounting, 7(13), 1–10.
Chen, C. Y., Yang, C. F., & Li, C. I. (2019). Spiritual leadership, follower mediators, and organizational outcomes: Evidence from the banking industry. Journal of Business Ethics, 145(2), 425–441. https://doi.org/10.1007/s10551-015-2903-3
Christian, C., & Alm, J. (2014). Empathy, faith, and tax compliance. Journal of Economic Psychology, 40, 62–82. https://doi.org/10.1016/j.joep.2012.10.001
Coetzer, G., Biberman, J., & Tischler, L. (2008). Transcending belief: A non-theistic model for operationalizing spiritual values, practices and states and their relationship to workplace behavior. Interbeing, 2(1), 19–31.
Darley, J. M., Messick, D. M., & Tyler, T. R. (2001). Social influences on ethical behavior in organizations. Erlbaum.
Elkins, D. N., Hedstrom, L. J., Hughes, L. L., Leaf, J. A., & Saunders, C. (1988). Toward a humanistic–phenomenological spirituality: Definition, description, and measurement. Journal of Humanistic Psychology, 28(4), 5–18. https://doi.org/10.1177/0022167888284002
Farah, M., Elias, R., De Clercy, C., & Rowe, W. (2017). Leadership and workplace spirituality: A systematic review. Journal of Management, Spirituality & Religion, 14(3), 221–242. https://doi.org/10.1080/14766086.2017.1297260
Ferdinand, A. (2006). Metode penelitian manajemen: Pedoman penelitian untuk penulisan skripsi, tesis dan disertasi ilmu manajemen [Management research methods: Guidelines for writing undergraduate theses, master’s theses, and dissertations in management science]. Badan Penerbit Universitas Diponegoro.
Fuller, R. C. (2001). Spiritual but not religious: Understanding unchurched America. Oxford University Press.
Graham, J., Haidt, J., & Nosek, B. A. (2009). Liberals and conservatives rely on different sets of moral foundations. Journal of Personality and Social Psychology, 96(5), 1029–1046. https://doi.org/10.1037/a0015141
Grossoehme, D. H., Fitchett, G., & Bormann, J. (2012). Spirituality in clinical care: Assessment and intervention. Journal of Religion and Health, 51(2), 560–572. https://doi.org/10.1007/s10943-010-9352-9
Guerin, R. J., Toland, M. D., Okun, A. H., Rojas-Guyler, L., & Bernard, A. L. (2018). Using a modified theory of planned behavior to examine adolescents’ workplace safety and health knowledge, perceptions, and behavioral intention: A structural equation modeling approach. Journal of Youth and Adolescence, 47, 1595–1610. https://doi.org/10.1007/s10964-018-0847-0
Hartoni, I. G. P. O., & Riana, I. G. (2015). Sikap, norma subjektif, dan kontrol perilaku pada implementasi keselamatan kerja: Dampaknya terhadap intention to comply (Studi pada pekerja kontraktor PT Hutama Karya Kantor Wilayah IV Bali, NTB, NTT) [Attitudes, subjective norms, and behavioral control in the implementation of occupational safety: Their impact on intention to comply]. Jurnal Ekonomi dan Bisnis Universitas Udayana, 4(4), 243–264.
Hill, P. C., Pargament, K. I., Hood, R. W., McCullough, M. E., Swyers, J. P., Larson, D. B., & Zinnbauer, B. J. (2000). Conceptualizing religion and spirituality: Points of commonality and difference. Journal for the Theory of Social Behaviour, 30(1), 51–77. https://doi.org/10.1111/1468-5914.00119
Indrawijaya, A. I. (2002). Perilaku organisasi [Organizational behavior]. Sinar Baru Algensindo.
Keputusan Menteri Agama Republik Indonesia Nomor 582 Tahun 2017 tentang perubahan atas Keputusan Menteri Agama Nomor 447 Tahun 2015 tentang Road Map Reformasi Birokrasi Kementerian Agama Tahun 2015–2019 [Ministerial Decree of the Ministry of Religious Affairs of the Republic of Indonesia No. 582 of 2017 concerning the amendment of Ministerial Decree No. 447 of 2015 on the Bureaucratic Reform Road Map of the Ministry of Religious Affairs 2015–2019].
Kreitner, R., & Kinicki, A. (2008). Organizational behavior (8th ed.). McGraw-Hill.
Mahmud, M., & Yusof, S. M. (2018). The influence of workplace spirituality on safety behavior. Safety Science, 103, 206–214. https://doi.org/10.1016/j.ssci.2017.11.020
Martin, R., Thomas, G., Charles, K., Epitropaki, O., & McNamara, R. (2010). Leader–member exchange (LMX) and organizational citizenship behavior: A meta-analysis. Journal of Organizational Behavior, 31(5), 739–760. https://doi.org/10.1002/job.639
Meng, C. L., Othman, J., & D’Silva, J. L. (2014). Ethical decision making in academic dishonesty with application of modified theory of planned behavior: A review. International Education Studies, 7(3), 126–139.
Mujib, M., Kurniasih, D., & Rokhman, A. (2016). Peningkatan kinerja pelayanan publik melalui peningkatan motivasi spiritual [Improving public service performance through strengthening spiritual motivation]. Masyarakat, Kebudayaan dan Politik, 29(4), 204–211. https://doi.org/10.20473/mkp.V29I42016.204-211
Nawawi, H., & Martini, M. (1994). Kebijakan pendidikan nasional [National education policy]. Gadjah Mada University Press.
Notoatmodjo, S. (2003). Pendidikan dan perilaku kesehatan [Health education and behavior]. Rineka Cipta.
Pio, R. J., & Tampi, J. R. E. (2015). The influence of spiritual leadership on employee performance. Journal of Management Development, 34(8), 1001–1015. https://doi.org/10.1108/JMD-07-2014-0067
Razak, N. A., & Sabri, M. F. (2017). Pro-environmental behavior and the theory of planned behavior: Evidence from Malaysian households. International Journal of Environmental Research, 11(2), 195–208. https://doi.org/10.1007/s41742-017-0022-7
Reich, K. H. (1996). The role of belief in God in religious development. International Journal for the Psychology of Religion, 6(4), 215–234. https://doi.org/10.1207/s15327582ijpr0604_1
Robbins, S. P. (2006). Organizational behavior (11th ed.). Pearson Prentice Hall.
Rosidin. (2015). Spiritual religius dan kinerja pegawai pemerintah kotamadya Jakarta Barat Daerah Khusus Ibukota Jakarta [Religious spirituality and the performance of civil servants in West Jakarta Municipality, Special Capital Region of Jakarta] (Doctoral dissertation, UIN Sunan Kalijaga).
Rosyad, I., Narulita, S., & Hadiyanto, A. (2015). Upaya optimalisasi kinerja pegawai melalui penerapan nilai-nilai spiritualitas Islam (Studi kasus di PT Pandu Siwi Sentosa) [Optimizing employee performance through the implementation of Islamic spiritual values]. Jurnal Studi Al-Qur’an, 11(2), 145–156. https://doi.org/10.21009/JSQ.011.2.04
Sekaran, U., & Bougie, R. (2017). Research methods for business: A skill-building approach (7th ed.). Wiley.
Selvam, S. G. (2013). Spirituality and religiosity: A conceptual analysis. Journal of Dharma, 38(4), 411–426.
Shao, R., Aquino, K., & Freeman, D. (2008). Beyond moral reasoning: A review of moral identity research and its implications for business ethics. Journal of Business Ethics, 84(3), 299–314. https://doi.org/10.1007/s10551-008-9708-7
Sinamo, J. (2016). 8 etos kerja profesional [Eight professional work ethics]. Institut Dharma Mahardika.
Taylor, D., Bury, M., Campling, N., Carter, S., Garfield, S., Newbould, J., & Rennie, T. (2006). A review of the use of the Health Belief Model (HBM), the Theory of Reasoned Action (TRA), the Theory of Planned Behaviour (TPB), and the Trans-Theoretical Model (TTM) to study and predict health related behaviour change. NICE.
Thontowi, Z. S. (2016). Implementasi lima nilai budaya kerja Kementerian Agama di Kantor Kementerian Agama Kabupaten Banyumas [Implementation of the five work culture values of the Ministry of Religious Affairs in the Banyumas Regency Office of the Ministry of Religious Affairs] (Undergraduate thesis, UIN Sunan Kalijaga).
Triguno. (1997). Budaya kerja [Work culture]. PT Golden Terayon Press.
Underwood, L. G., & Teresi, J. A. (2002). The Daily Spiritual Experience Scale: Development, theoretical description, reliability, exploratory factor analysis, and preliminary construct validity using health-related data. Annals of Behavioral Medicine, 24(1), 22–33. https://doi.org/10.1207/S15324796ABM2401_04
Widuri, R., Mangoting, Y., & Tjondro, E. (2017). Integrative approach: Psychology and spirituality as prediction of taxpayer compliance behavior. International Conference on Finance, Management and Business, 1–24.
Widyaningtyas, A. (2010). Pengaruh faktor internal terhadap kepatuhan organisasi [The influence of internal factors on organizational compliance]. Jurnal Administrasi Publik, 7(2), 45–56.
Wong, K., & Lee, S. (2016). Predicting safety compliance using the theory of planned behavior. Safety Science, 84, 165–172. https://doi.org/10.1016/j.ssci.2015.12.012
Yami, A. A. M. (2015). Using the theory of planned behaviour to explore the intentions of a multicultural nursing workforce to comply with policies and procedures in the Prince Sultan Military Medical City (PSMMC) (Doctoral dissertation, University of Southampton).
Yasa, I. N. P., & Prayudi, M. A. (2019). Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan [Ethical values based on local wisdom and tax compliance behavior]. Jurnal Ekonomi dan Bisnis, 22(2), 361–390. https://doi.org/10.24914/jeb.v22i2.2527
Zainuri, A. (2017). Strategi penerapan lima budaya kerja di Kementerian Agama menuju pelayanan prima [Strategy for implementing the five work culture values in the Ministry of Religious Affairs toward excellent service]. Medina: Jurnal Studi Islam, 12(1), 1–14. https://doi.org/10.19109/medinate.v12i1.1142