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Jerat 30 Persen Belanja Pegawai dan Mutu Layanan Daerah Baren Sipayung; Agus Prasetyo
Indonesian Journal of Law and Justice Vol. 3 No. 1 (2026): Indonesian Journal of Law and Justice
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/gsnez581

Abstract

This article analyzes the legal and institutional implications of the 30 percent cap on regional employee spending in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. This policy was originally formulated to improve the quality of regional spending, expand the fiscal space for public services, and reduce the tendency for the Regional Budget (APBD) to be absorbed by bureaucratic costs. However, at the implementation level, the cap, read narrowly as a numerical target, can create tensions with the legal obligations of regional governments as employers, particularly in fulfilling the financial rights of state civil servants, including Government Employees with Employment Contracts. Using a normative juridical approach enriched by document studies and case illustrations of complaints from PPPK (Regional Employee Compensation Officers) in Tarakan City, this article demonstrates that late payment of Employee Income Supplements is not merely an administrative issue but can develop into a public service risk, accrual accounting risk, audit risk, and risk to the legitimacy of regional government. The study's findings emphasize the need for an adaptive implementation model: employee spending control remains in place, but must be accompanied by ASN needs planning, data validation, obligation recognition, and service performance measurement. This article recommends that the 30 percent limit not be used as an excuse to delay the rights of civil servants, but rather be positioned as an entry point for organizational reform, performance-based remuneration, and strengthening regional fiscal accountability.
The Influence Of Cross-Functional Collaboration, Top Management Support And Employee Digital Competence On Digital Innovation Capability In Multinational Service Companies Yanuar Latief; Haris Karyadi; Kushariyadi Kushariyadi; Iwan Henri Kusnadi; Baren Sipayung; Hakim Hakim
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.888

Abstract

This study aims to explore the influence of Cross-Functional Collaboration, Top Management Support and Employee Digital Competence on Digital Innovation Capability in a global service business. This study integrates quantitative research methodologies and survey methods by giving questionnaires to 210 workers and managers of a worldwide service firm by employing purposive sample approach. The prerequisites of respondents were that they had been working for at least two years, were active in the use of digital technology in their professional activities and had experienced the use of digital technology in the context of innovation or digital transformation efforts. The data analysis method was multiple linear regression Prior to the study, the data were tested for validity, reliability, normalcy, heteroscedasticity, and multicollinearity, as well as classical assumption tests. The results indicated that Cross-Functional Collaboration, Top Management Support, and Employee Digital Competence had a partial and simultaneous positive and significant effect on Digital Innovation Capability. The findings of the research reveal that an organization’s digital innovation skills may be strengthened by strengthening cross-functional collaboration, active support from top management and developing digital competencies of workers.