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All Journal Cendekia Inovatif Dan Berbudaya : Jurnal Ilmu Sosial Dan Humaniora Cross-Border Journal of Business Management
Zulkan
Universitas Sultan Muhammad Syafiuddin Sambas
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENGARUH K3 DAN LINGKUNGAN TERHADAP PERSEPSI KARYAWAN SERTA DAMPAKNYA PADA KEPUASAN KERJA DI PT PLN (PERSERO) ULP SAMBAS Dina Ilham Nurjanah; Sri Deti; Zulkan
Cross-Border Journal of Business Management Vol. 6 No. 1 (2026): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

This study aims to examine employees’ perceptions of the implementation of Occupational Safety and Health (OSH) and the work environment, as well as their effects on job satisfaction at PT PLN (Persero) Unit Layanan Pelanggan (ULP) Sambas. This research is motivated by the importance of implementing OSH and creating a safe and comfortable work environment to support employee job satisfaction, particularly in the electricity sector, which is characterized by relatively high occupational risks. This study employs a quantitative approach with a descriptive design and multiple linear regression analysis. The research data were collected through questionnaires distributed to 50 respondents consisting of permanent employees and employees of subsidiary companies at PT PLN (Persero) ULP Sambas. The data analysis techniques include validity testing, reliability testing, partial testing (t-test), simultaneous testing (F-test), and coefficient of determination analysis. The results indicate that employees’ perceptions of OSH implementation and the work environment are in the good category. The partial test results show that perceptions of OSH implementation and the work environment each have a positive and significant effect on job satisfaction, with significance values of 0.001 for OSH and 0.003 for the work environment, both of which are less than 0.05. The simultaneous test results indicate that both variables jointly have a significant effect on employee job satisfaction, with a significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.280 indicates that 28% of the variation in employee job satisfaction can be explained by employees’ perceptions of OSH implementation and the work environment, while the remaining percentage is influenced by other variables not examined in this study
Intervensi Kebijakan Pusat dan Efisiensi Alokasi Dana Desa: Analisis Kebijakan dalam Perspektif Akuntansi Sektor Publik Zulkan
Cendekia Inovatif Dan Berbudaya Vol. 3 No. 4 (2026): Cendekia Inovatif dan Berbudaya : Jurnal Ilmu Sosial dan Humaniora
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/cendib.v3i4.1227

Abstract

Village Fund management faces the challenge of balancing central government policy direction with the need to preserve village governments’ fiscal discretion. This study aims to analyze the implications of central government policy intervention for fiscal space, administrative burden, and the allocation efficiency of Village Funds from a public sector accounting perspective. The study employs a qualitative approach using policy and document analysis of Village Fund regulations, particularly Minister of Finance Regulation (PMK) No. 108 of 2024, PMK No. 81 of 2025, and PMK No. 7 of 2026, as well as relevant official documents and government publications. The analysis was conducted through identification, classification, interpretation, and synthesis, using Agency Theory and the Value for Money concept as analytical perspectives. The findings indicate that the development of Village Fund regulations reflects an increasing specification of central government direction through designated uses, disbursement requirements, and allocation adjustments, which may potentially narrow village fiscal discretion. Regulatory dynamics may also increase the administrative adjustment burden, while compliance pressures and implementation deadlines may create a risk of shifting the focus from development outcomes toward procedural compliance. This study argues that the effectiveness of Village Fund governance is determined not only by regulatory compliance but also by the capacity of policy design to balance central control, local flexibility, administrative capacity, and the achievement of economy, efficiency, and effectiveness in the use of public resources.
Co-Authors Dina Ilham Nurjanah Sri Deti