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Employees at the Wajo Regency Youth, Sports, and Tourism Office are part of the public bureaucracy at the district/city level who have important responsibilities in carrying out service functions to the public. Based on initial observations, it appears that the implementation of management functions and employee work creativity are still not optimal. This is primarily related to the implementation of management functions in creating a dynamic work atmosphere and in terms of making the best use of time. Effective management is essential to ensure that public organizations can achieve their goals efficiently and innovatively. This study aims to determine the effect of the implementation of management functions on employee work creativity at the Wajo Regency Youth, Sports, and Tourism Office. The study population was all employees at the office, using a survey method and an associative quantitative approach. This technique was chosen to obtain an objective picture of the relationship between management variables and work creativity. The results show that the management functions variable, based on respondents' responses, is in the very good category. Meanwhile, the employee work creativity variable is in the good category. The findings indicate that the proper application of management functions can significantly foster employee creativity. Based on statistical testing, the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. Thus, it can be concluded that the implementation of management functions has a positive and significant impact on employee creativity at the Wajo Regency Youth, Sports, and Tourism Office. This research provides practical implications: public organizations need to strengthen the implementation of management functions, such as planning, organizing, directing, and controlling, to continuously improve employee creativity. This research highlights the importance of integrating managerial functions with innovative practices in the public sector.

This study aims to analyze the influence of employee performance and public service quality on public satisfaction at the Banjar Tanggul Village Office, Pungging District, Mojokerto Regency. The background of this study is based on the understanding that village employees are the spearhead of public services, so good performance is a crucial factor in building public trust. In addition, professional public service quality is also a key component in creating public satisfaction. Good public service quality is a fundamental requirement for increasing citizens' trust in government institutions. The research method used is quantitative with an associative approach. The research sample consisted of 38 respondents determined using a purposive sampling technique. Data collection was carried out through questionnaires, then analyzed using multiple linear regression methods to test the effect of independent variables on the dependent variable. The results showed that employee performance has a positive and significant effect on public satisfaction. Similarly, the quality of public services has a significant positive effect on the level of public satisfaction. Simultaneously, these two variables have been proven to play an important role in increasing public satisfaction with village government services. The conclusion of this study is that the better the employee performance and the higher the quality of public services, the higher the public satisfaction. Therefore, village governments are advised to continuously improve their staff performance and service systems. Continuous improvement is key to achieving professional and satisfying public services. The implications of this research emphasize that employee professionalism, public service quality, and good village governance are crucial for building public satisfaction and trust.

In an organization, human resources are the main asset that plays an important role in achieving organizational goals. One of the factors that affect the effectiveness of employees' work is organizational culture. Organizational culture reflects the values, norms, and habits that are embraced by the same and serves as a code of behavior for all members of the organization. A strong and positive culture can create a conducive work environment, improve work morale, as well as encouraging employee loyalty and productivity. Conversely, a culture that is not aligned with organizational goals can lower motivation and negatively impact performance. Therefore, it is important to understand the extent to which organizational culture affects employee performance. In general, this study aims to analyze the extent to which organizational work culture affects employee performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency The purpose of this study is to assess how good the Organizational Culture is to Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency, as well as to measure the influence of Organizational Culture on Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency. The research method applied is quantitative associative. The research sample involved 19 respondents. Data was collected through questionnaires or questionnaires and data analysis was carried out using quantitative descriptive analysis techniques, associative analysis, and simple linear regression analysis. The findings in the study stated that Organizational Culture has a positive and significant influence on Employee Performance at the Wiringpalennae Village Office, Tempe District, Wajo Regency. The analysis also shows that the Organizational Culture at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the good category, and the Performance of Employees at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the very good category.

Service quality is a vital element that must be prioritized to achieve excellence in public service delivery. It serves as the cornerstone for any institution, directly influencing public satisfaction. Such satisfaction can only be realized when services are delivered effectively, efficiently, and in alignment with the community’s needs. This study aims to assess the quality of public services at the Plampang Village Office and identify factors that hinder its enhancement in 2022. Using a descriptive method with a qualitative approach, the research explores and analyzes various phenomena, events, social activities, attitudes, beliefs, perceptions, and community perspectives, both on an individual and collective level. The findings reveal that the assurance dimension of service quality received favorable feedback from service users. However, other dimensions still exhibit notable deficiencies, such as the public’s limited awareness of service standards, the small size of service spaces, and inadequate facilities, such as computers and laptops, which often experience technical issues, leading to delays in service completion.

Carpal Tunnel Syndrome (CTS) is one of the most common musculoskeletal disorders experienced by office workers. This condition generally arises from repetitive wrist activities, such as prolonged typing or intensive mouse use, which cause pressure on the median nerve. Symptoms of CTS include pain, tingling, weakness, and decreased hand function, which can interfere with work productivity. Various conservative interventions have been developed, one of which is nerve gliding exercises, which mobilize the median nerve to reduce pressure, improve blood flow, and facilitate nerve movement within the carpal canal. This study aims to narratively review the effectiveness of nerve gliding exercises in improving the functional abilities of CTS patients, particularly in office workers. The method used was a systematic literature review of 16 international articles published between 2016 and 2024, using randomized controlled trial (RCT) and quasi-experimental designs. Articles were selected based on inclusion criteria, which included the primary intervention of nerve gliding exercise in CTS patients, measurement of hand function using the Boston Carpal Tunnel Questionnaire (BCTQ), and parameters of grip strength and range of motion. The analysis showed that nerve gliding exercise consistently resulted in significant improvements in grip strength, wrist range of motion, and reduced disability scores on the BCTQ. Several studies also reported reduced pain complaints and improved quality of life in patients after 4–8 weeks of regular intervention. Furthermore, the combination of nerve gliding exercise with other modalities, such as ultrasound therapy, low-level laser therapy (LLLT), or the use of wrist splints, has been shown to produce more optimal effects than either intervention alone. These findings support the belief that nerve gliding exercise is an effective, simple, inexpensive, and easily applicable therapeutic strategy for CTS patients, particularly high-risk office workers.

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

This study aims to examine the influence of competence, job placement, and work discipline on employee performance at the Samsat Office of Bima Regency. The research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 civil servants selected using purposive sampling. The data analysis techniques include validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that competence, placement, and work discipline each have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination indicates that 45.2% of the variance in performance is explained by the three variables. These findings suggest that improving employee competence through training, placing staff according to their skills, and consistently enforcing work discipline can enhance employee effectiveness and productivity. The study has important implications for human resource management in public institutions, particularly in improving service quality through better employee performance.

This study aims to explain and analyze the quality of public services at the Leihitu Barat District Office. Quality public service is a key indicator in assessing the performance of local governments, particularly at the sub-district level, which directly provides services to the community. This research uses a descriptive method with a qualitative approach to gain an in-depth understanding of the current service conditions. The informants in this study totaled 10 people, consisting of district officials and community members who use the services. Data were collected through in-depth interviews, observations of service activities at the sub-district office, and documentation of relevant supporting documents. The collected data were analyzed using descriptive qualitative analysis with a case study approach, providing a comprehensive picture of existing problems and potentials. The assessment of service quality is based on Zeithaml’s theory, which includes five main dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research findings indicate that the quality of public services at the Leihitu Barat District Office has not yet met optimal standards. In terms of tangibles, it was found that physical facilities such as waiting areas, service desks, and supporting equipment are still very limited. The reliability dimension is also not well fulfilled, as the service processes are often inconsistent and not timely. The assurance dimension reflects a lack of professional ability and attitudes among officials in providing a sense of security and trust to the public. However, the dimensions of responsiveness and empathy show relatively positive developments. Some officials have demonstrated responsive and empathetic attitudes in addressing the needs and complaints of the public. Nonetheless, comprehensive improvements are still necessary. These include enhancing the quality of human resources, increasing the availability of physical infrastructure, and improving service management systems. By addressing these areas, public services at the Leihitu Barat District Office can become more effective and better aligned with community expectations.

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Komitmen dan Kecerdasan Spiritual terhadap Service Quality. Disamping itu, penelitian ini juga bertujuan untuk menguji pengaruh variabel intervening Organizational Citizenship Behaviour (OCB) pada hubungan antara Komitmen dan Kecerdasan Spiritual terhadap Service Quality. Penelitian dilakukan dengan metode survey dengan cara menyebarkan kuesioner kepada 145 anggota Satgas Covid-19 Kecamatan Bodeh Kabupaten Pemalang. Pengambilan sampel penelitian menggunakan dengan teknik sensus sampling. Penelitian ini memberikan hasil bahwa: Komitmen tidak berpengaruh signifikan terhadap service quality; kecerdasan spiritual berpengaruh positif terhadap service quality; Organizational Citizenship Behaviour memiliki pengaruh positif dan signifikan terhadap service quality; OCB tidak memiliki pengaruh memediasi hubungan antara komitmen terhadap service qualitysecara; OCB tidak memiliki pengaruh memdiasi hubungan antara kecerdasan spiritual terhadap service quality.

Penelitian ini merupakan studi pengaruh motivasi kerja dan kepemimpinan melalui kepuasan kerja terhadap kinerja pada karyawan koperasi simpan pinjam masa pandemi Covid–19 di Brebes. Populasi penelitian ini adalah beberapa pegawai Koperasi Simpan Pinjam Arta Graha Mandiri, Buana Arta Prima dan Anugrah Tani Makmur Kantor Cabang Utama Brebes yang berjumlah  250 orang. Metode pengumpulan data yang digunakan adalah kuesioner. Uji instrument penelitian ini menggunakan uji validitas dan uji reliabilitas. Teknik analisis menggunakan analisis regresi berganda. Hasil uji analisis berganda adalah motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi  kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Kepemimpinan berpengaruh positif dan signifikan terhadap kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. bahwa kepuasan kerja dapat memediasi atau memperkuat pengaruh variabel motivasi kerja terhadap kinerja karyawan. Kepuasan kerja dapat memediasi atau memperkuat pengaruh variabel kepemimpinan terhadap kinerja karyawan pada koperasi simpan pinjam di Brebes.

This study aims to analyze the influence of intrinsic motivation and transformational leadership on organizational commitment. In addition, this study also aims to analyze the influence of the mediating variable of organizational commitment on the relationship between intrinsic motivation and transformational leadership on organizational citizenship behavior. The population used was all Assistant Managers of Goods at the Education and Culture Office of Demak Regency, Jl. Sultan Trenggono No. 89, Demak, totaling 478 employees. The sample taken was 118 employees. The types of data used were primary and secondary data. The data collection method used was a questionnaire. The analysis technique used was Path Analysis. The results of the study showed that: 1). Intrinsic motivation has a positive and significant effect on organizational commitment. 2). Transformational leadership has a positive and significant effect on organizational commitment. 3). Organizational commitment has a positive and significant effect on organizational citizenship behavior. 4). Intrinsic motivation has a positive and significant effect on organizational citizenship behavior. 5). Transformational leadership has a positive and significant effect on organizational citizenship behavior. 6). Intrinsic motivation has an effect on organizational citizenship behavior with organizational commitment as an intervening variable. 7). Transformational leadership influences organizational citizenship behavior with organizational commitment as an intervening variable.

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi berprestasi dan pembelajaran organisasi terhadap kinerja pegawai baik secara langsung maupun tidak langsung melalui perilaku kerja inovatif pada pegawai Kecamatan Pemalang. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai yang bekerja di Kecamatan Pemalang yang berjumlah 93 pegawai. Dengan teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh, jumlah sampel yang digunakan sebanyak 93 responden. Sumber data yang digunakan adalah data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah Partial Least Square. Hasil penelitian menunjukkan bahwa motivasi berprestasi berpengaruh positif dan signifikan terhadap kinerja pegawai, pembelajaran organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Motivasi berprestasi berpengaruh positif dan signifikan terhadap perilaku kerja inovatif, pembelajaran organisasi berpengaruh positif dan signifikan terhadap perilaku kerja inovatif. Perilaku kerja inovatif berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil uji mediasi menunjukkan bahwa perilaku kerja inovatif dapat memediasi pengaruh motivasi berprestasi terhadap kinerja pegawai, dan perilaku kerja inovatif dapat memediasi pengaruh pembelajaran organisasi terhadap kinerja pegawai.  

The implementation of Smart Public Management (SPM) in village governance aims to enhance efficiency, transparency, and public participation in administrative services. This study analyzes the optimization strategy of SPM at the Pasie Laweh Lubuk Alung Village Head Office to support sustainable development. A qualitative descriptive approach was employed, using in-depth interviews, observations, documentation, and questionnaires with village officials and service users. The findings reveal several challenges in implementing SPM, including limited technological infrastructure, low digital literacy among officials, and limited community participation in tech-based services. To address these issues, strategies such as improving human resource capacity through digital training, strengthening infrastructure, and promoting the benefits of digital services to the public are necessary. Collaboration with educational institutions and the private sector is also essential to support the development of an optimal digital system. With the right strategies, the Pasie Laweh Lubuk Alung Village Head Office is expected to improve the effectiveness of digital public services, enhance governance transparency, and foster active community involvement. Optimizing Smart Public Management can serve as a model for other village governments in building a modern, efficient, and sustainable administrative system.

Public satisfaction is the result of comparing their expectations of the services received with the quality of performance or service provided. The method used in this study is descriptive quantitative. The aim is to determine the effect of public service quality on public satisfaction, identify obstacles that arise during service delivery, and provide solutions to overcome these obstacles at the Slorok Village Office, Garum District, Blitar Regency. This study indicates that public service quality has an effect on public satisfaction with a value of 0.204 or 20.4%, while the remaining 79.6% is influenced by other variables outside this study.

Beji District Office is 1 of 11 districts in the city of Depok which has the task of assisting the Mayor in coordinating the implementation of general government affairs, government affairs in the field of community empowerment and sub-districts as well as the delegation of some government affairs in other fields.The sample in the study was 38 respondents using saturated sampling techniques, all populations in this study were used as research samples. The data collection technique uses a questionnaire method with a Likert scale. Based on the results of this study, the variable Work Environment (X1) has a positive and significant influence on Employee Performance (Y) obtained from the calculation of the calculation of the ttable > (4.217 > 1.690) with a significance level of 0.001 < 0.05. The Work Discipline Variable (X2) has a positive and significant influence on Employee Performance (Y). This is shown from the results of the calculation of the tcount > ttable (5.176 > 1.690) with a significant level of 0.001<0.05. Simultaneously, the variables of Work Environment (X1) and the variables of Employee Performance (X2) have a positive and significant influence on Employee Performance (Y). This was obtained from the results of the calculation of Fcount of 171.585 with a significant level of 0.001 < 0.05 and Fcal > Ftabel (171.585 > 3.27). The results of the analysis of the determination coefficient (R2) obtained R Square of 0.907 or 90.7% were influenced by the variables of Work Environment (X1) and the variable of Work Discipline (X2) while the remaining 9.3% were influenced by other independent variables that were not studied in this study.   Keywords: ,, 

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.