Garuda - Garba Rujukan Digital

PENGARUH MOTIVASI EKSTRINSIK, INTRINSIK DAN KOMUNIKASI INTERNAL TERHADAP KINERJA PEGAWAI HONORER MELALUI KEPUASAN KERJA PADA UNIT PELAKSANA TEKNIS DINAS PEKERJAAN UUMUM KECAMATAN PENAJAM KABUPATEN PENAJAM PASER UTARA Eka Setiawati Mappuji; St. Rukaiyah; Hasniaty
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh motivasi ekstrinsik, motivasi intrinsik, komunikasi internal terhadap kepuasan kerja. Motivasi ekstrinsik, motivasi intrinsik, komunikasi internal, kepuasan kerja terhadap kinerja pegawai. Motivasi ekstrinsik terhadap kinerja melalui kepuasan kerja, motivasi intrinsik terhadap kinerja melalui kepuasan kerja, komunikasi internal terhadap kinerja melalui kepuasan kerja pegawai honorer pada UPT PU Kecamatan Penajam Kabupaten Penajam Paser Utara. Metodologi penelitian menggunakan metode kuantitatif dan analisis statistik, peneliti menentukan apakah ada hubungan positif, negatif, atau tidak ada hubungan antara varibel. Analisis data menggunakan statistik deskriptif dan regresi linear berganda dengan menggunakan program SPSS. Teknik pengujian menggunakan analisis jalur (Path Analysis). Persamaan Hubungan variabel Motivasi Ekstrinsik, Motivasi Intrinsik dan Komunikasi Internal Terhadap Kepuasan kerja dapat dituliskan sebagai berikut : Y = 11,656 + 0,286x1 + 0,284x2 + 0,232x3 + e, pengaruh total variabel Motivasi Ekstrinsik, Motivasi Intrinsik dan Komunikasi Internal Terhadap Kinerja melalui Kepuasan kerja dapat dituliskan sebagai berikut : Z = 9,151 + 0,340x1 + 0,338x2 + 0,276x3 + e. Hasil penelitian menunjukkan bahwa 1) motivasi ekstrinsik berpengaruh positif dan signifikan terhadap kepuasan kerja; 2) motivasi intrinsik berpengaruh positif dan signifikan terhadap kepuasan kerja; 3) komunikasi internal berpengaruh positif dan signifikan terhadap kepuasan kerja; 4) motivasi ekstrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai; 5) motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai; 6) komunikasi internal berpengaruh positif dan signifikan terhadap kinerja pegawai; 7) kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai; 8) motivasi ekstrinsik berpengaruh positif dan signifikan terhadap kinerja melalui kepuasan kerja; 9) motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja melalui kepuasan kerja; 10) komunikasi internal berpengaruh positif dan signifikan terhadap kinerja melalui kepuasan kerja pegawai honorer pada UPT PU Kecamatan Penajam Kabupaten Penajam Paser Utara.

Application of Information Technology for Enhancing Accounting Effectiveness in the Regional Finance and Assets Agency Sudarti, Sudarti; Abd. Samad; Hasniaty
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gk2hzw63

Purpose: This study aims to evaluate the effectiveness of the Regional Government Information System (SIPD) in improving efficiency, transparency, and accountability in regional financial management, with a focus on identifying the factors that hinder its optimal implementation at the Regional Financial and Asset Agency (BKAD) of Paniai Regency. Design/Methodology/Approach: A qualitative research design was employed using in-depth interviews and document analysis. Informants included one division head, three financial staff members, and two IT personnel at BKAD. Data were analyzed using thematic analysis to identify major challenges and recurring themes related to SIPD implementation. Findings: The study reveals that SIPD implementation is constrained by several challenges, including limited internet connectivity in remote areas, inadequate technological infrastructure, and insufficient human resources with the necessary technical expertise. Additionally, poor synchronization between BKAD and other regional government agencies (OPDs) in financial reporting contributes to delays in the preparation of financial statements. Practical Implications: The findings suggest that enhancing technological infrastructure, procuring compatible devices, and providing targeted training programs are crucial to improving system performance. Furthermore, strengthening regulations and policies is necessary to ensure compliance and inter-agency coordination. Originality/Value: This study contributes to the literature by offering empirical insights into SIPD implementation challenges in an under-researched region, providing actionable recommendations for policymakers and practitioners to enhance financial transparency and accountability.

Strategies For Enhancing Human Resource Capacity To Support Digital Transformation In Pejala Village, Penajam District, Penajam Paser Utara Regency, East Kalimantan Irmayani; Hasniaty; Sadly Abdul Jabbar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/66sq6g33

This study aims to describe strategies for enhancing human resource (HR) capacity in supporting digital transformation, as well as to identify the obstacles and challenges encountered in its implementation in Pejala Village, Penajam District, Penajam Paser Utara Regency. The research was conducted at the Pejala Village Office using a descriptive qualitative approach. Data were collected through interviews, observation, and documentation, and were then analyzed thematically to obtain an in-depth understanding of the phenomenon under study. The findings reveal that strategies to enhance HR capacity were carried out through training, technical guidance, performance evaluation, utilization of digital applications, and support from the Department of Communication and Informatics. These efforts not only strengthened the skills of local officials but also encouraged the integration of digital-based public service systems that are faster, more efficient, and more accurate. However, several challenges remain, including limited competence of officials in operating technology, unstable internet networks, limited digital devices, low digital literacy among the community, and restricted village office budgets. These findings indicate that although digital transformation in Pejala Village has begun to progress well, the process still requires more targeted policy strengthening, adequate technological infrastructure provision, and continuous training based on the needs of local officials. Thus, digital transformation at the village level has the potential to support the improvement of public service quality to be more responsive, transparent, and accountable.

Analysis of The Influence of Workload, Incentives, and Leadership Style on Employee Performance at the Class I Tpi Immigration Office Makassar Indah Safriani Putri; Hasniaty; Nasir Hamzah
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5tpjj084

The purpose of this study is to examine the influence of workload, incentives, and leadership style, both partially and simultaneously, on improving employee performance at the Class I TPI Immigration Office Makassar. This research was conducted at the Class I TPI Immigration Office Makassar. Data were collected through observation, interviews, and documentation, and analyzed using quantitative descriptive analysis with multiple linear regression methods. Organizational management needs to formulate strategies for workload management, incentive provision, and the application of effective leadership styles. These strategies should include planning, implementation, and continuous policy control with the aim of achieving performance targets, maintaining a balance between productivity, job satisfaction, and employee loyalty, thereby enhancing the quality of public services provided by the Class I TPI Immigration Office Makassar. The findings of this study indicate that the three independent variables Workload (X₁), Incentives (X₂), and Leadership Style (X₃) have different effects on the dependent variable, Employee Performance (Y). Workload has a significant negative effect on employee performance, while incentives and leadership style have a significant positive effect. Incentives and leadership style contribute the most positively to employee performance, whereas excessive workload decreases performance.

The Influence of Technology Access, Socialization, and Social Preferences on the Use of the PLN Mobile Application at PT. PLN (Persero) Serui Customer Service Unit A. Zulkifli; Hasniaty; Sadly Abdul Jabbar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/hjk17844

This study aims to determine: 1) the influence of technology access on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 2) the influence of socialization on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, 3) the influence of social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit, and 4) the influence of technology access, socialization, and social preferences on the use of the PLN Mobile application at PT. PLN (Persero) Serui Customer Service Unit. This study used a quantitative survey method to analyze the factors influencing the use of the PLN Mobile application at the Serui ULP. A sample of 100 respondents was selected using purposive sampling techniques and the Slovin formula. Data were collected through a Likert questionnaire, observation, and documentation, then analyzed using descriptive statistics, validity, reliability, normality, linearity, t-test, F-test, multiple linear regression, and coefficient of determination using SPSS. The results indicate that technology access, socialization, and social preference have a positive and significant influence, both individually and simultaneously, on the use of the PLN Mobile application at PT PLN (Persero) ULP Serui. Technology adaptation is the most dominant factor driving application utilization, followed by socialization and social preference. Based on these findings, it is recommended that PLN improve technology training, expand outreach campaigns, and develop community-based promotions and recommendation programs to strengthen sustainable application use.

Peranan Dinas Kepemudaan dan Olahraga Pemerintah Daerah Kabupaten Toraja Utara Dalam Pembinaan Kegiatan Olahraga Sejak Usia Pelajar Hawidyah; ST. Rukaiyah; Hasniaty
Movere Journal Vol. 8 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v8i1.667

Peran Dinas Pemuda dan Olahraga Pemerintah Daerah Kabupaten Toraja Utara dalam Pengembangan Aktivitas Olahraga Sejak Usia Sekolah. Studi ini meneliti peran Dinas Pemuda dan Olahraga (Dispora) Kabupaten Toraja Utara dalam membina olahraga rekreasi dan mengembangkan atlet usia dini. Dispora berfungsi sebagai regulator dengan merumuskan kebijakan strategis untuk melestarikan budaya lokal melalui festival dan kompetisi seni; sebagai dinamizer dengan mendorong partisipasi masyarakat dalam kegiatan olahraga dan budaya; sebagai fasilitator dengan memanfaatkan media sosial untuk mempromosikan budaya lokal; dan sebagai katalis dengan mempercepat pengembangan budaya melalui integrasi teknologi. Namun, penggunaan teknologi digital masih terbatas, sehingga diperlukan pengembangan lebih lanjut arsip digital, aplikasi interaktif, dan kolaborasi lintas sektor untuk program yang berkelanjutan. Pengembangan atlet usia dini membutuhkan pelatihan jangka panjang, bertahap, dan berkelanjutan selama 8–10 tahun untuk mencapai performa puncak. Pendekatan ini menekankan kesenangan anak, konsistensi, pelatihan sistematis dan terintegrasi, serta pengembangan bakat untuk mencapai kesuksesan regional, nasional, dan internasional. Temuan menunjukkan komitmen Diaspora terhadap pengembangan olahraga dan budaya, sekaligus menyoroti perlunya inovasi dan kolaborasi multi-sektor untuk memaksimalkan manfaat berkelanjutan.

Administrative Digitalization and Performance Efficiency: The Moderating Role of Accountability in Public Sector Organizations in Nunukan Regency Elda Apritia Puspita Dwi; Abdul Majid; Hasniaty
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k6t4kq34

Public sector organizations increasingly adopt administrative digitalization to improve governance efficiency; however, empirical evidence regarding how digital transformation enhances performance efficiency and the role of accountability mechanisms remains limited, particularly in local government institutions. This study aimed to examine the effect of administrative digitalization on performance efficiency and to analyze the moderating role of accountability in public sector organizations in Nunukan Regency. The research employed a quantitative explanatory design using primary data collected through structured questionnaires distributed to employees of the Department of Social Affairs, Women’s Empowerment, and Child Protection in Nunukan Regency. A total sampling technique was applied, resulting in 50 respondents. Data were analyzed using SmartPLS with structural equation modeling to test direct and moderating relationships among variables. The results indicated that administrative digitalization had a positive and significant effect on performance efficiency, suggesting that the adoption of digital administrative systems improves operational processes and decision-making effectiveness. Accountability also showed a significant direct influence on performance efficiency. However, the interaction analysis revealed that accountability weakened the relationship between administrative digitalization and performance efficiency, indicating that additional accountability procedures may introduce administrative complexity that reduces the efficiency gains from digital transformation. These findings contribute to the literature on digital governance by highlighting the conditional role of accountability in shaping the effectiveness of digitalization initiatives. Practically, the study suggests that public sector organizations should balance digital transformation with streamlined accountability mechanisms to maximize efficiency improvements in administrative services.

Strategy to Accelerate the Resolution of Village Boundary Determination and Confirmation in Nunukan Regency Eradias Elias; Hasniaty; Muhammad Ridwan Arif
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.474

This study aims to formulate the most recommended strategy for the Community and Village Empowerment Office of Nunukan Regency in an effort to accelerate the completion of Village Boundary Determination and Confirmation (PPBDes) in Nunukan Regency to achieve the target of 100% of 232 villages and 8 sub-districts. This study uses a mixed method with an exploratory design variant of the instrument development model. This model is to develop and implement quantitative instruments (IFE, EFE and QSPM) based on previous qualitative findings (SWOT). Data collection in this study was carried out through interviews, observations, questionnaires and online data collection. The results of this study found internal and external factors that influence the implementation of PPBDes in Nunukan Regency. Furthermore, based on the results of the IFE and EFE questionnaires, it was found that the weakness factor had the highest score with a score of 3.86, followed by the strength factor with a score of 3.76, then the opportunity factor with a score of 3.67 and finally the threat factor with a score of 3.62. Based on internal and external factors, a SWOT analysis was conducted to formulate strategies that could be taken to accelerate the completion of PPBDes in Nunukan Regency, then continued by using the QSPM analysis instrument to determine which strategy was most recommended or prioritized for implementation in an effort to accelerate the completion of PPBDes in Nunukan Regency.

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