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"Penelitian ini bertujuan untuk mengetahui tingkat kesadaran pegawai tentang sistemwhistleblowing, kode etik serta nilai-nilai yang dianut Direktorat Jenderal Pajak (DJP),penilaian pegawai terhadap sistem perlindungan terhadap pelapor dan keluarganya dantindak lanjut pelaporan tersebut, bentuk penghargaan yang dipilih pelapor sertapendapat pegawai DJP atas keberadaan sistem whistleblowing yang diterapkan di DJP diIndonesia. Penelitian ini melibatkan responden yang merupakan pegawai DJP, yangbekerja di Kantor Wilayah, dan Kantor Pelayanan Pajak.Data yang diperoleh melalui kuesioner dianalisa dan dibarengi dengan penelitiankepustakaan dengan metode kualitatif. Penelitian kepustakaan berupa penelaahanliteratur sebagai dasar pembuatan data kuesioner, penarikan kesimpulan sertapenelitian lebih lanjut tentang sistem pelaporan pelanggaran di DJP. Penelitian inimenyimpulkan bahwa responden memiliki kesadaran yang tinggi terhadap sistemwhistleblowing. Eksistensi dari sistem whistleblowing di DJP ini dipandang olehresponden akan memberikan efek yang positif di masa yang akan datang, namundemikian perlunya pemahaman yang lebih lanjut bahwa dasar penilaian perilakupegawai adalah kode etik dan nilai-nilai kementerian keuangan serta rendahnyakeyakinan responden terhadap perlindungan untuk pelapor dalam sistem whistleblowing di DJP. Terhadap hal tersebut, beberapa temuan dari studi ini dibahas dibagian akhir penelitian ini."

"Balance scorecard merupakan salah satu alat yang digunakan oleh perusahaan untuk mengukur performa atau kinerja dari setiap pegawainya apakah telah sesuai dengan strategi objektif dari perusahaan tersebut. Tesis ini membahas proses pembuatan hingga penerapan balance scorecard di sebuah kantor akuntan publik dan apakah balance scorecard tersebut sesuai dengan objektif yang ingin dicapai oleh perusahaan tersebut sehinggan balance scorecard tersebut bisa menjadi tolak ukur yang paling efisien dan efektif dalam mengukur performa dari setiap pegawainya.

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Balance Scorecard is one of the most efficient tools used by the company to measure the performance of its employees. This Thesis discussed about the process up to the implementation of the balance scorecard in public accounting firm and whether the balance scorecard is corresponding with the objectives that the company want to achieve. Therefore, the balance scorecard could be used effectively in that company."

"ABSTRAKPerson-job fit memiliki pengaruh terhadap kinerja pegawai secara langsung diKelompok Wilayah I Direktorat Jenderal Pajak. Dengan menggunakan analisisstrategi causal step yang dikembangkan oleh Baron dan Kenny (1986) terhadapdata 438 responden yang dikumpulkan pada bulan Oktober 2012, penelitian inimenemukan bahwa kepuasan kerja bukan merupakan variabel mediator padapengaruh person-job fit terhadap kinerja pegawai di Kelompok Wilayah IDirektorat Jenderal Pajak. Kondisi ini terjadi karena adanya ketidakpuasan terkaitkebijakan punishment yang sangat tinggi dibandingkan dengan reward sertabelum terintegrasinya sistem kepuasan kerja dan penilaian kinerja pegawai diDirektorat Jenderal Pajak.

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ABSTRACTPerson-job fit has an effects on employee performance at Region I DirectorateGeneral of Taxes directly. By using causal step strategy analysis that developedby Baron and Kenny (1986) of the data from 438 respondents which collected inOctober 2012, the study found that job satisfaction is not a mediator variable inthe effects of person-job fit on employee performance at Region I DirectorateGeneral of Taxes. It occurs because of employee’s dissatisfaction withpunishment policies which is very high compared to the reward policies anddisintegration between job satisfaction and performance appraisal systems atDirectorate General of Taxes."

"Penelitian ini dilakukan untuk menganalisis dan menguji pengaruh servant leadership dan symmetrical communication terhadap employee advocacy dengan mempertimbangkan faktor mediasi oleh employee empowerment dan organizational citizenship behavior pada Pegawai Negeri Sipil di Direktorat Jenderal Pajak. Pengumpulan data dilakukan melalui kuesioner online dan dikumpulkan sejumlah 418 responden dari jenjang jabatan tertentu. Aplikasi SPSS dan metode Structural Equation Modelling dengan aplikasi LISREL digunakan dalam analisis statistik data penelitian. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dan positif dari employee empowerment dan organizational citizenship behavior dalam memediasi pengaruh servant leadership dan symmetrical communication terhadap employee advocacy. Organisasi disarankan untuk meningkatkan pengembangan servant leadership dan mempertahankan komunikasi yang efektif dalam membangun aktivasi employee advocacy yang positif dan terlaksana oleh seluruh pegawai. Kemudian, implikasi manajerial dalam penelitian ini menggarisbawahi pentingnya peningkatan servant leadership dan symmetrical communication dalam meningkatkan dan memfasilitasi employee advocacy melalui peningkatan peran employee empowerment dan organizational citizenship behavior.

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This research was conducted to analyze and test the effect of servant leadership and symmetrical communication on employee advocacy by considering the mediating factors by employee empowerment and organizational citizenship behavior of the Civil Servants at the Directorate General of Taxes. Data collection was carried out through online questionnaires and managed to collect as many as 418 respondents from certain positions. The SPSS application and the Structural Equation Modeling method with the LISREL application are used in the statistical analysis of research data. The results of the study show that there is a significant and positive effect of employee empowerment and organizational citizenship behavior in mediating the effect of servant leadership and symmetrical communication on employee advocacy. Organizations are advised to improve servant leadership development and maintain effective communication in building positive employee advocacy activation and carried out by all employees. Then, the managerial implications in this study underscore the importance of increasing servant leadership and symmetrical communication in enhancing and facilitating employee advocacy through increasing the role of employee empowerment and organizational citizenship behavior."

"Employee engagement merupakan faktor penting yang harus diperhatikan oleh Direktorat Jenderal Pajak khususnya Kantor Pelayanan Pajak Wajib Pajak Besar dan Jakarta Khusus. Employee engagement dapat dipengaruhi salah satunya melalui keterlibatan pegawai dengan dukungan penuh dari atasan. Penelitian ini dilakukan di Kantor Pelayanan Pajak Wajib Pajak Besar dan Jakarta Khusus dengan responden berjumlah 192 yang berasal dari 4 Kantor Pelayanan Pajak dengan kriteria kinerja tertinggi dan terendah. Gaya kepemimpinan diukur menggunakan Multifactor Leadership Questionnaire (MLQ) Form 5X dari Bass dan Avolio (1995), keterlibatan pegawai diukur menggunakan instrumen penelitian yang dikembangkan oleh Vandenberg et. al. (1999 dalam Richardson dan Vandenberg, 2005), sedangkan employee engagement diukur menggunakan Utrecht Work Engagement Scale (UWES) dari Schaufeli dan Bakker (2003). Hasil penelitian ini membuktikan bahwa keterlibatan pegawai merupakan mediator bagi pengaruh kepemimpinan transformasional terhadap employee engagement. Ini menunjukkan bahwa pemimpin yang peduli dan mendukung bawahannya dapat mengakomodir pegawai untuk terlibat di dalam pekerjaannya sehingga pegawai menjadi lebih bersemangat, antusias, fokus, dan bangga terhadap pekerjaan dan organisasinya.

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Employee engagement is an important factor that must be considered by Directorate General of Taxes especially in the Large Tax Offices and Jakarta Special Tax Offices. Employee engagement can be influenced through employee involvement with full support from the leaders. This research was conducted at the Large Tax Office and Jakarta Special Tax Office with 192 respondents from 4 Tax Offices with the highest and lowest performance.

Leadership styles were measured using Multifactor Leadership Questionnaire (MLQ) Form 5X from Bass and Avolio (1995), employee involvement was measured using a research instrument developed by Vandenberg et. al. (1999 in Richardson and Vandenberg, 2005), while employee engagement was measured using Utrecht Work Engagement Scale (UWES) from Schaufeli and Bakker (2003).

This research found that employee engagement is a mediator for the effects of transformational leadership on employee engagement. It shows that leaders who care and support subordinates can accommodate employee involvement process so that employees become more power, enthusiastic, focused, and proud of the work and organization."

"Pemulihan ekonomi negara melalui peneriman perpajakan menjadi sangat penting untuk mencegah adanya krisis dan mengembalikan kondisi perekonomian. Kinerja Direktorat Jenderal Pajak mengalami peningkatan selama dua tahun terakhir dalam hal penerimaan negara, namun dengan adanya pandemi Covid-19 yang mengakibatkan adanya disrupsi tatanan baru dalam bekerja, terdapat fenomena baru seperti faktor work-life balance, meningkatnya job stress, menurunnya job satisfaction, burnout dan dampaknya terhadap job performance pegawai Direktorat Jenderal Pajak. Penelitian ini bertujuan untuk melihat dampak dari disrupsi yang ada pada masa transisi setelah pandemi Covid-19 kepada pegawai sektor publik, khususnya Direktorat Jenderal Pajak melalui kuesioner secara daring kemudian diolah dan dianalisis menggunakan Structural Equation Modelling (SEM). Hasil penelitian memberikan gambaran bahwa work-life balance tidak berpengaruh terhadap job performance, sedangkan job stress, dan job satisfaction memiliki pengaruh positif, sementara burnout memiliki pengaruh negatif terhadap job performance. Selain itu, job satisfactiondan burnout mampu menjadi variabel mediasi yang memperkuat hubungan variabel penelitian job stress dan job performance, namun tidak memiliki efek yang signifikan pada hubungan antara work-life balance dan job performance.

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The performance of the Directorate General of Taxes has increased over the last two years in terms of state revenues, but with the Covid-19 pandemic which resulted in the disruption of the new work order, there are new phenomena such as increased stress, decreased job satisfaction, burnout, and its impact on the job performance of the Directorate General of Taxes employees. This study aims to see the impact of disruption during the transition period after the Covid-19 pandemic on public sector employees, especially the Directorate General of Taxes through online questionnaires which are then processed and analyzed using Structural Equation Modeling (SEM). The results of the study provide an illustration that work-life balance, does not affect job performance, while job stress, job satisfaction and burnout have a significant influence, both positively and negatively on job performance. In addition, job satisfaction and burnout can become mediating variables that strengthen the relationship between job stress and job performance, while they have little to no effect in relationship between work-life balance and job performance."

"ABSTRAKFraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism."

"ABSTRAKWhistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a behavior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess selfconfidence and strong intention to conduct whistleblowing."

"Persepsi karyawan terhadap penerapan program K3 adalah pandangan karyawan terhadap apa yang diberikan perusahaan yang bertujuan agar karyawan terjamin keselamatan dan kesehatan kerjanya. Tujuan utama dari penelitian ini adalah untuk mengetahui dan menggali persepsi karyawan terhadap program Keselamatan dan Kesehatan Kerja di Peternakan Ayam Broiler PT XYZ Wilayah Tangerang. PT XYZ merupakan perusahaan poultry atau peternakan ayam yang memiliki tingkat bahaya dan resiko yang cukup tinggi bagi karyawan yang bekerja di lapangan. Jumlah responden yang terlibat dalam penelitian ini sebanyak 56 orang. Penelitian ini dilakukan dengan dua metode yaitu menggunakan kuesioner persepsi (kuantitatif) dan wawancara yang ditujukan kepada karyawan dan manajemen perusahaan (kualitatif). Program K3 yang diterapkan di PT XYZ antara lain pelatihan K3, Standar Operasional Prosedur (SOP), Alat Pelindung Diri (APD), Sarana dan prasarana, Jaminan K3, Beban kerja dan Jam kerja. Hasil penelitian menunjukkan bahwa persepsi secara umum responden terhadap program K3 di PT XYZ masih kurang baik. Dari hasil kuosioner didapatkan gambaran mengenai persepsi karyawan terhadap program K3 antara lain : Persepsi karyawan berdasarkan Pengetahuan K3 yg berkategori baik sebanyak 29 atau 51,8 % dan yang berkategori kurang baik sebanyak 27 atau 48,2 % responden, sedangkan persepsi karyawan berdasarkan sikap yang berkategori baik sebanyak 23 responden atau 41,1 % dan yang berkategori kurang baik sebanyak 33 responden atau 58,9 %.

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Employee perceptions of program implementation Ocupational safety and health is a view of what is given to the employee that the company aims to secure the safety and health of employees work. The primary objective of this study is to investigate and explore employee perceptions of safety and health programs in Poultry Broiler XYZ Tangerang region. XYZ is a company of poultry or poultry that has the level of hazard and high risk for employees who work in the field. The number of respondents involved in this study were 56 people.

This research was conducted by two methods: using perception questionnaire (quantitative) and interviews addressed to employees and company management (qualitative). Ocupational safety and health program implemented in PT XYZ including training Ocupational safety and health, Standard Operating Procedures (SOP), Personal Protective Equipment, facilities and infrastructure, Security Ocupational Safety and Health , workload and working hours.

The results showed that the general perception of respondents to the Ocupational Safety and Health program in PT XYZ is still not good. From the results obtained questionnaire overview of employee perceptions of Ocupational Safety and Health program are: perception of employees based knowledge Ocupational Safety and Health which categorized either by 29 or 51.8% were categorized as poor and as much as 27 or 48.2% of respondents, while the perception of employees categorized by attitude well as much as 23 respondents or 41.1% were categorized as poor and a total of 33 respondents, or 58.9%."