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All Journal Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY International Journal of Environmental, Sustainability, and Social Science Solusi: Jurnal Kajian Ekonomi dan Bisnis JSAP : Journal Syariah and Accounting Public Jurnal Kolaboratif Sains Golden Ratio of Data in Summary JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Metta: Jurnal Penelitian Multidisiplin Ilmu Value Relevance: Jurnal Akuntansi
Marten PUYO
Universitas Ichsan Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017 Marten Puyo; Ika Makherta Sutadji; Nina Indriastuty
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.341-360

Abstract

The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals
The Impact of Transformational Leadership on Employee Performance: Mediating Role of Meaningful Work Icha Nursafitri Hafisrawati Suwandi; M. Musafir; Marten Puyo
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1869

Abstract

Leadership plays a crucial role in shaping employees' perceptions of work and performance, particularly in public sector organizations. However, empirical findings on the relationship between transformational leadership and employee performance remain inconclusive, indicating the need to examine underlying psychological mechanisms. This study aims to analyze the effect of transformational leadership on employee performance, both directly and indirectly through meaningful work as a mediating variable. This study employs a quantitative explanatory approach using a survey method. Data were collected from employees of the Gorontalo Provincial Secretariat Office and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The measurement model was evaluated through validity and reliability testing. In contrast, the structural model was assessed using path coefficients, coefficient of determination (R²), and significance testing to examine both direct and indirect effects. The results indicate that transformational leadership has a positive and significant direct effect on employee performance (β = 0.624; p < 0.001). In addition, transformational leadership positively and significantly influences meaningful work (β = 0.965; p < 0.001), and meaningful work has a positive and significant effect on employee performance (β = 0.359; p = 0.047). Meaningful work significantly mediates the relationship between transformational leadership and employee performance (β = 0.346; p = 0.046), indicating that leadership effectiveness is strengthened when employees perceive their work as meaningful. These findings demonstrate that transformational leadership enhances employee performance not only through direct influence but also by fostering meaningful work as a psychological mechanism. The study highlights the importance of integrating leadership practices with efforts to strengthen employees' sense of purpose and intrinsic motivation to achieve sustainable performance improvement in public sector organizations.
Strategi Peningkatan Kinerja Petugas Pelayanan Administrasi Terpadu Kecamatan (PATEN) Di Kecamatan Una- Una Kabupaten Tojo Una- Una : Strategy for Improving the Performance of Integrated Sub-district Administrative Service Officers (PATEN) in Una-Una Sub-district, Tojo Una-Una Regency Asmaul; Darnawati; Marten Puyo
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.10444

Abstract

Penelitian ini bertujuan untuk untuk menganalisis dan memahami kendala, dampak, serta peran keterlibatan masyarakat dalam meningkatkan kinerja petugas pelayanan administrasi terpadu kecamatan (PATEN) di Kecamatan Una-Una, dengan harapan untuk merumuskan strategi yang efektif dalam memperbaiki kualitas pelayanan publik. Fenomena pelayanan administrasi terpadu kecamatan (PATEN) di Kecamatan Una-Una, Kabupaten Tojo Una-Una, menunjukkan kinerja petugas yang cukup baik dalam prosedur dan disiplin, tetapi terhambat oleh keterlambatan pengesahan dokumen dari kabupaten serta fasilitas yang kurang memadai. Penelitian ini bersifat deskriptif kualitatif dengan orientasi strategi pengembangan, menggabungkan elemen fenomenologi untuk menangkap lived experience petugas dan masyarakat terhadap kinerja PATEN, serta grounded theory elements untuk merumuskan strategi baru dari data empiris. Metode pengumpulan data primer yang dirancang bersifat 100% kualitatif melalui triangulasi sumber-metode memastikan validitas dan kedalaman analisis fenomena pelayanan administrasi terpadu (PATEN) di Kecamatan Una-Una. Teknik ini melibatkan 32 informan kunci yang dipilih secara purposive dengan kriteria pengalaman minimal 2 tahun, mencakup Camat, 4 kepala bidang, 8 petugas PATEN, dan 20 tokoh masyarakat. Hasil penelitian tentang Pelayanan Administrasi Terpadu Kecamatan (PATEN) di Kecamatan Una-Una mengidentifikasi kendala sistemik, strategi perbaikan NPM, dan peran masyarakat sebagai co-producer layanan publik. mengidentifikasi strategi NPM inklusif untuk meningkatkan kualitas petugas PATEN di Kecamatan Una-Una, dengan fokus pada optimalisasi SDM, digitalisasi, dan sinergi lintas pihak.
Co-Authors Arifin Asmaul Aulia Fuad Rahman Darnawati, Darnawati Erwin Saraswati Hidayah, Fitriah Nurul Icha Nursafitri Hafisrawati Suwandi Ika Makherta Sutadji Indriastuty, Nina Karnila Ramadhani Tuharea M. Musafir Mursalam Salim Nina Indriastuty Said, Miranti Ar Sakir, Moch Sako, Inggred Raliandy Septyana Prasetyaningrum Sukma Muliana Sutadji, Ika Makherta Sutrisno T Usman, Nur’adin Feriyanto