Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Syarifudin Syarifudin
Badan Riset dan Inovasi Daerah Provinsi Sulawesi Tengah
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Evaluasi Internalisasi Core Values BerAKHLAK pada ASN Pemerintah Provinsi Sulawesi Tengah: Bukti Empiris dari Program “Rumah BRIDA” Muhammad Ichsan; Meity Ferdiana Paskual; Husnah Husnah; Niluh Putu Evy Rossanty; Andi Chairil Furqan; Adiani Purwa Utari; Syarifudin Syarifudin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2522

Abstract

This study aims to describe the level of behavioral compliance of State Civil Apparatus (ASN) with the BerAKHLAK Core Values through “Rumah BRIDA-Berani Riset dan Inovesi Daerah Program” in Central Sulawesi. The study employs a descriptive quantitative approach, utilizing primary data collected via an anonymous online survey. The research sample consists of 20,392 valid observations derived from 51 OPDs. The results indicate that the behavioral compliance of ASN with the BerAKHLAK Core Values falls into the high to very high categories. The loyalty dimension obtained the highest index score, while the accountability dimension recorded the lowest score, albeit remaining in the high category. These findings suggest that ASN employees have internalized the BerAKHLAK values adequately; however, the reinforcement of a culture of accountability, transparency, and performance responsibility still requires improvement. Theoretically, this study reinforces the value-based performance management approach, asserting that organizational values play a pivotal role in shaping the behavior of public officials. Practically, the findings serve as a foundation for formulating policies to strengthen the ASN work culture, particularly regarding accountability and competency development. This research is limited to the scope of the Central Sulawesi Provincial Government and does not encompass the dynamics of regency or municipal governments.
Co-Authors Adiani Purwa Utari Andi Chairil Furqan Husnah Husnah Muhammad Ichsan Niluh Putu Evy Rossanty Paskual, Meity Ferdiana