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PEMETAAN DAN PERBAIKAN TATA KELOLA KEUANGAN DESA MENGGUNAKAN PRAKARSA AKUNTABILITAS DAN TRANSPARANSI Jopinus Saragih; Hendri Mayanta; Joel Fernando Sirait
Nusantara Hasana Journal Vol. 4 No. 7 (2024): Nusantara Hasana Journal, December 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i7.1999

Abstract

This Community Service (PkM) activity focuses on mapping and improving village financial management through accountability and transparency initiatives. Common issues include inconsistencies in planning, implementation, and administrative documents; delayed reporting; incomplete transaction records; unclear role definitions; and limited publication of information regarding the Village Budget (APBDes) and its implementation. The program is implemented through document compliance assessments, mapping of current processes, identification of risk gaps, development of improvement plans (SOPs, checklists, role matrices), strengthening of public transparency mechanisms (village information media, APBDes summary formats), and implementation support. Outputs include a village financial management process map, a package of SOPs and document checklists, a summary report template for the public, and an accountability indicator dashboard.
Kepemimpinan Empatik dan Kesehatan Mental Karyawan dalam Mewujudkan Good Corporate Governance (GCG) di Perusahaan Industri di Indonesia Jopinus Saragih; Hendri Mayanta; Joel Fernando Sirait
Jurnal Pariwisata Tawangmangu Vol 2 No 3 (2024): Desember 2024
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juparita.v2i3.1003

Abstract

This study aims to analyze the role of empathetic leadership and employees’ mental health in realizing Good Corporate Governance (GCG) in industrial companies in Indonesia. In the context of high job demands in the industry and the challenges of globalization and the Industrial Revolution 4.0, productivity needs to be balanced with good governance that prioritizes employee well-being. Using a quantitative approach with an explanatory survey method, the research involved 250 permanent employees from 10 industrial companies in West Java, East Java, and Banten. The variables were measured using scales for Empathetic Leadership, Employees’ Mental Health, and GCG Implementation, with data analysis including validity and reliability tests, multiple regression, path analysis, and the Sobel test to examine mediation effects. The findings show that empathetic leadership is at a high level (mean = 3.85), employees’ mental health is at a moderate level (mean = 3.45), and GCG implementation is at a moderate-to-high level (mean = 3.60). Empathetic leadership has a positive and significant effect on employees’ mental health (coefficient = 0.542; p < 0.001) and also a positive and significant effect on GCG implementation (coefficient = 0.321; p < 0.001). Employees’ mental health further shows a positive and significant influence on GCG implementation (coefficient = 0.487; p < 0.001). In addition, employees’ mental health partially mediates the relationship between empathetic leadership and GCG implementation (mediation effect = 0.264; p < 0.001). These results highlight the importance of a more holistic GCG approach that considers human and psychological factors affecting employees.