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All Journal Al Ishlah Jurnal Pendidikan Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan International Journal of Economics Development Research (IJEDR) Paulus Journal of Accounting (PJA) Devotion: Journal of Research and Community Service Interdisciplinary Social Studies Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Inkubis: Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Economic Review Jurnal Ekonomi Bisnis dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
OKTAVIANUS PASOLORAN
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ACCOUNT REPRESENTATIVE (AR) PERFORMANCE: SELF-DETERMINATION THEORY (SDT) PERSPECTIVE : (AN EMPIRICAL STUDY IN ALL PRIMARY TAX SERVICE OFFICES IN SOUTH SULAWESI) Muh. Iphan; Oktavianus Pasoloran; Fransiskus E. Daromes
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 2 (2025): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i2.1182

Abstract

Penelitian ini bertujuan untuk menguji model teoritik penelitian ini dalam perspektif Self Determination Theory yang menjelaskan bagaimana manusia memiliki tiga ‎kebutuhan psikologis, yaitu relatedness, effectance, and autonomy. Manusia pada dasarnya ‎termotivasi untuk menjalin hubungan dengan orang lain dalam lingkungan sosial (relatedness), ‎untuk berfungsi secara efektif dalam lingkungan (effectance), dan memiliki inisiatif sendiri untuk ‎melakukannya (autonomy).‎ Secara keseluruhan model penelitian adalah untuk menguji bagimana Human relation memengaruhi etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative. Penelitian dilakukan melalui metode survey online pada seluruh account representative yang ada pada Seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan yang dipilih dengan metode purposive sampaling. Analisis dan pengilahan data dilakukan dengan menggunakan regresi berganda dan analisis jalur dengan pengujian sobel. Hasil penelitian membuktikan bahwa human relation mempengaruhi secara siginfikan terhadap kerja sama tim maupun motivasi kerja account representative. Dan konfirmasi hasil pengujian sobel membuktikan bahwa human relation memengaruhi secara signifikan etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.
Performance-Based Structural Compensation Model for Structural Officials in Private Universities (A Case Study of Universitas Kristen Indonesia Toraja) Matasik, Ade Lisa; Pasoloran, Oktavianus
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.208

Abstract

Background: Remuneration systems in private universities often lack transparency and performance-based incentives, leading to perceived inequity among structural officials—those in formal academic and managerial leadership positions. At Universitas Kristen Indonesia Toraja (UKI Toraja), the existing compensation system is primarily determined by position classification and length of service, without systematically evaluating the actual complexity and responsibilities of each role. This administrative approach fails to reflect genuine contributions, thereby undermining motivation, internal equity, and institutional competitiveness. Objective: This study aims to develop a performance-based remuneration model for structural officials in private universities through a case study at Universitas Kristen Indonesia Toraja. Methods: A qualitative case study was conducted at Universitas Kristen Indonesia Toraja through document analysis, semi-structured interviews, and a limited confirmatory questionnaire. Data were analyzed using thematic analysis following Corbin and Strauss, with triangulation across interview, documentary, and questionnaire data sources to enhance validity. Results: The findings indicate that the application of the Factor Evaluation System (FES) is relevant for objectively assessing positions based on responsibilities and work complexity rather than personal attributes. The adaptation of the nine FES dimensions results in a more holistic assessment of academic and managerial roles in private universities. The nine-level scoring system (1–9) improves fairness, transparency, and accuracy in job grading and strengthens the linkage between performance and compensation. Conclusion: The adaptive FES model constitutes a strategic instrument for merit-based human resource governance in private universities. It offers a replicable framework for institutions seeking to align structural compensation with performance, responsibility, and institutional values.
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Alpius Pasulu Althon K. Pongtuluran Antoni Steven Sirande Bernadetta Wiwik Wahyuningsih Biringkanae, Astriwati Bottong, Yuliaus Chen Kelvin Cherly Thanamal Daud Kaluring Excel Limbunan F.E.Daromes Felicia Wuisan Felisitas Tandirau FIRDAUS ABDUL RAHMAN Fransiskus Eduardus Daromes Fransiskus Randa Fransiskus Randa Hans Lura Hartono Hartono Helba Rundupadang Kurniasari Wibisono, Lisa Lenny Kawandy Markus Deli Girik Allo Marsanda Delvi Marselinus Asri Mey Enggane Limbongan Monica Pratiwi Lukas Muh. Iphan Norbertus Domentris Bouk Palimbong, Frederik Victor Palimbong, Yuski Pasulu, Alpius Perdy Karuru Ramba, Dina Rannu Sanderan Ratu Resti Rista Upa Tikurante Rista Upa Tikurante Robert Jao Sampe, Ferdinandus Sita Yubelina Sabandar Suwandi Ng Tanamal, Cherly E. Tanamal, Cherly Elisabeth Theresyam Kabanga Topayung, Sri Eva Yohanny Yenny Salurerung