The quality of employee skills and job commitments, measured based on their retention, is essential in the current rapidly changing technological world. This study aimed to identify the influences of corporate governance (CG), internal control (IC), and corporate reputation (CR) on employee engagement (EE) with democratic leadership style as the moderating variable. Data from 276 companies with 606 respondents were collected using a Google form questionnaire sent to logistics companies that are members of the Indonesian Logistics and Forwarders Association (ILFA) and analyzed using the Partial Least Square–Structural Equation Modeling (PLS–SEM) with the help of SmartPLS 4.0.7.8 software. The results showed that corporate governance, reputation, and internal control positively influence employee engagement. Furthermore, the democratic leadership style does not strengthen the effects of corporate governance, internal control, and corporate reputation on employee engagement. This implies that leaders of the Indonesian logistics and forwarders industry should find a more suitable leadership style for their respective organizations because democratic leadership may not always be the best choice.

Indonesia has a lower employee engagement rate than other nations in Southeast Asia, and this phenomenon applies to all industries, including the logistics sector. The logistics industry generally contributes a critical portion of a nation's economy, so further study of the management effectiveness in logistics companies is essential. Any company requires a reliable workforce to function at its best. This research investigates some variables influencing employee engagement in the Indonesian logistics industry. The first variable is corporate governance; the second variable is internal control; corporate reputation is the third, where all these three are set as independent variables. The research also examines whether leadership style moderates the influences of the three independent variables on employee engagement. This study collected data research by distributing questionnaires to 742 respondents from 353 logistics firms. Statistical results came from the Partial Least Square-Structural Equation Modelling (PLS-SEM) method used in this study. The findings revealed that the three independent variables positively and significantly impacted employee engagement. The leadership style functioned as the moderating role in corporate governance’s impact and the corporate reputation’s effect proven in this research; in contrast, it did not apply to internal control’s impact. These results suggest that logistics companies in Indonesia can improve employee engagement by ensuring exemplary implementation of the three independent variables while adopting a leadership style that supports these efforts.

Effective internal control is crucial for optimizing the logistics process and mitigating potential financial and operational losses associated with various risks, including inventory discrepancies, delayed deliveries, and lost goods. This study examines internal control's role in minimizing logistics risks and costs within the retail sector. This research uses a qualitative approach and a descriptive method, and the findings reveal that internal control is vital for the retail industry, particularly in decreasing operational risks and managing high logistics costs. By implementing standardized procedures, companies can enhance the efficiency of inventory management, distribution, and storage, thereby reducing the likelihood of loss or inaccuracies in stock data. Furthermore, the segregation of duties safeguards against fraud and improves overall accuracy. Internal control also fosters cost-efficiency by optimizing inventory management, employing technology for real-time monitoring of shipments and distribution, and better overseeing transportation budgets. Additionally, it ensures adherence to relevant regulations and legal standards, promotes transparency and accountability within the logistics process, and bolsters the organization's integrity. Thus, internal control significantly contributes to effective risk management, cost efficiency, and the sustainability of businesses in the retail sector.

Perubahan lingkungan menuntut organisasi untuk selalu berubah mengikuti perkembangan tersebut agar dapat tetap bersaing. Proses adaptasi tersebut didukung oleh kesediaan karyawan untuk beradaptasi yang dipengaruhi oleh self-efficacy, yaitu keyakinan karyawan akan kemampuan dirinya. Tujuan penelitian ini adalah untuk mengamati pengaruh persepsi karyawan tentang penerapan pengendalian intern di perusahaan dan juga self-efficacy terhadap kinerja karyawan pada masa bekerja dari rumah. Penelitian ini dilakukan dengan design survei cross-sectional. Data yang telah masuk tabulasi kemudian diolah dengan model persamaan struktural. Berdasarkan hasil pengolahan statistik, ditemukan bahwa lingkungan pengendalian perusahaan berpengaruh positif terhadap komponen penilaian risiko, aktivitas pengendalian serta informasi dan komunikasi dan juga berpengaruh positif terhadap self-efficacy karyawan perusahaan. Komponen pemantauan pada pengendalian intern perusahaan berpengaruh positif terhadap komponen pengendalian intern lainnya. Penilaian risiko, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh positif terhadap kinerja karyawan. Dan self-efficacy berpengaruh terhadap kepatuhan karyawan.

Employee Engagement (EE) has become a crucial element for the success of any organization. While psychology has conducted extensive research on EE, accounting has yet to give it the attention it deserves. This systematic literature review (SLR) was conducted to explore the linkage between corporate governance (CG) practices and factors that drive employee engagement (EED) in greater detail. The review identified several key factors influencing EED: board composition, audit committees, top leadership expertise, network power, other stakeholders’ supervision, and above-board application. In particular, the study revealed that effective CG practices have positive EE consequences, such as increased staff morale, job satisfaction, and productivity, and decreased employee turnover rates. The study underlined the importance of an employee-centric culture that encourages empowerment and fosters a sense of belonging in achieving maximum business success. It suggests that companies must create a work environment that promotes EE, provides opportunities for growth and development, recognizes employee contributions, and fosters open communication and collaboration. By leveraging these insights, companies can enhance their business operations and achieve maximum success by fostering a culture of EE and empowerment. The study concludes that businesses prioritizing EE as a core value can create a sustainable competitive advantage, increase their reputation, and attract and retain top talent.