<![CDATA[ This study aims to analyze the implementation of the managerial function of Luther Gullick's theory, namely POSDCORB and its relationship with the achievement of organizational performance based on SAKIP and LKjIP data at the South Tangerang City Youth and Sports Office. The methodology applied is a qualitative approach with descriptive methods using interview techniques, observation and document analysis. The research findings show that the majority of POSDCORB functions have been implemented efficiently. The planning and reporting functions are evident in the achievement of SAKIP scores that received an A predicate, while the budget function shows a level of efficiency with budget realization reaching 94.19%. The organizing and directing functions provide support for achieving youth participation and sports achievement targets. However, there are several challenges in the ASN staff placement function due to gaps in competence and dependence on PPPK, as well as in the coordination function that is not yet fully effective involving the private sector and the community. A new aspect of this study lies in a comprehensive analysis between the traditional POSDCORB management function and modern performance indicators to evaluate managerial effectiveness in local government agencies]]>
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