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All Journal Amkop Management Accounting Review (AMAR)
Palindungan Lahagu
Program Studi Manajemen, Universitas Nias, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Influence Of Organizational Culture And Organizational Commitment On Employee Performance At The Office Of Population And Civil Registration Of North Nias Regency Indra Gunawan Zega; Palindungan Lahagu
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3572

Abstract

This research examines the influence of organizational culture and organizational commitment on employee performance at the Office of Population and Civil Registration of North Nias Regency. Using a quantitative approach, data were collected from 30 civil servants through questionnaires employing a Likert scale. Statistical analysis included validity and reliability tests, classical assumption tests, and hypothesis testing using t-test (partial) and F-test (simultaneous). Results indicate significant positive influences: organizational culture on employee performance (t-value=16.134 > t-table=2.048) and organizational commitment on employee performance (t-value=11.786 > t-table=2.048). Simultaneous test reveals both variables jointly influence employee performance (F-value=125.729 > F-table=3.328) with a coefficient of determination of 89%, indicating that 89% of employee performance variance is explained by organizational culture and organizational commitment, while 11% is influenced by other factors. The research identifies critical issues including inadequate implementation of service culture principles (smile, greeting, courtesy), declining responsiveness in civil document processing, and insufficient inter-employee collaboration. These findings emphasize the necessity for strengthening organizational culture practices and enhancing organizational commitment to improve service quality and employee performance in public sector institutions.
Analysis Of Employee Attitudes And Behavior In Waste Management At The Environmental Services Department Of Gunungsitoli City Demas Agatha Ley; Yamolala Zega; Eliagus Telaumbanua; Palindungan Lahagu
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3576

Abstract

This research examines employee attitudes and behavior in waste management at the Environmental Agency of Gunungsitoli City. Using a qualitative approach, data were collected from four key informants through in-depth interviews, observation, and documentation. The informants included the Head of the Environmental Agency, Head of Waste Management Division, Head of General Affairs and Personnel Sub-division, and Environmental Impact Controller. Data analysis employed the Miles and Huberman model, encompassing data collection, data reduction, data presentation, and conclusion drawing. Results indicate that employee attitudes in waste management are generally positive, characterized by strong commitment to compliance with regulations, emphasis on integrity and transparency, and implementation of systematic educational programs and strict supervision. Employee behavior demonstrates high performance through proper task execution, enhanced social relationships among employees through work group activities, comprehensive training programs, transparent performance evaluations, and motivation initiatives to increase employee confidence. However, several challenges persist, including minimal public awareness of environmental cleanliness, limited facilities and infrastructure such as insufficient waste transport trucks and inadequate final disposal sites (TPA), lack of clear standard operating procedures for waste management, and insufficient coordination among relevant parties. These findings emphasize the necessity for strengthening waste management practices through enhanced public education, infrastructure improvements, establishment of clear operational procedures, and improved inter-agency coordination to achieve sustainable waste management in Gunungsitoli City.
Analysis of SISKEUDES Utilization in Realizing Good Governance in Balohli Botomuzoi Village Botomuzoi District Nias Regency Cianto Waruwu; Fatolosa Hulu; Palindungan Lahagu
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3590

Abstract

Transparent and accountable village financial management is one of the important pillars in realizing good governance. This study aims to analyze the utilization of the Village Financial System (SISKEUDES) application in village financial management, the implementation of good governance principles, and SISKEUDES’s contribution in realizing good governance in Balohli Botomuzoi Village, Botomuzoi District, Nias Regency. This research uses a qualitative approach with descriptive methods. Data collection techniques were conducted through in-depth interviews with five key informants consisting of the Village Head, Village Secretary, Village Treasurer, Acting Head of Government Section, and Community Leader, supported by observation and documentation study. The research results show that the utilization of SISKEUDES in Balohli Botomuzoi Village has been implemented in accordance with the provisions of Ministry of Home Affairs Regulation Number 20 of 2018, covering all stages of village financial management from planning to accountability. However, the implementation of good governance principles has not been optimal, particularly in aspects of substantive transparency, horizontal accountability to the community, and community participation in oversight. SISKEUDES’s contribution to realizing good governance is still limited to fulfilling administrative obligations and has not been maximally integrated with good governance values. The main inhibiting factors include limited human resource capacity, minimal information technology infrastructure, and low community understanding of village financial oversight mechanisms. In conclusion, although SISKEUDES has improved village financial administration, strengthening apparatus capacity, providing technological infrastructure, and increasing community literacy are needed so that good governance can be optimally and sustainably realized.
Implementation Of Occupational Safety And Health (OSH) In Enhancing Employee Performance Contribution at CV. Serikat Maju Terus Gunungsitoli City Selfin Murni Zalukhu; Eduar Baene; Palindungan Lahagu
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3591

Abstract

Occupational Safety and Health is a fundamental aspect in improving employee performance and company productivity. This research aims to analyze the implementation of Occupational Safety and Health, identify its influence on employee performance, and evaluate the constraining factors in implementing Occupational Safety and Health at CV. Serikat Maju Terus Gunungsitoli City. The research uses a qualitative approach with descriptive methods where data is obtained through in-depth interviews with informants and supported by direct observation and documentation studies. The research results show that the implementation of Occupational Safety and Health is carried out comprehensively through the provision of complete Personal Protective Equipment (PPE), periodic socialization and training, as well as compliance monitoring through routine inspections and CCTV monitoring technology. The implementation of Occupational Safety and Health has a significant positive influence on employee performance with a productivity increase of 15-20%, a decrease in workplace accident rates, reduction in lost workdays, increased job satisfaction and motivation, as well as improved work quality. The constraints faced include budget limitations, suboptimal PPE maintenance, employee awareness needs to be improved, and monitoring consistency is disrupted by operational busyness. Stronger commitment from management is needed in increasing budget allocation, strengthening PPE maintenance systems, building a safety culture, and implementing continuous education programs so that the implementation of Occupational Safety and Health is optimal and sustainable.
Co-Authors Cianto Waruwu Demas Agatha Ley Eduar Baene Eliagus Telaumbanua Fatolosa Hulu Indra Gunawan Zega Selfin Murni Zalukhu Yamolala Zega