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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.

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