Dampak Transformasi Digital dan Budaya Organisasi terhadap Perilaku Tata Kelola dalam Pengelolaan Barang Milik Negara
DOI:
https://doi.org/10.69836/ncrcs-sinesia.v1i2.118Keywords:
Transformasi Digital, Budaya Organisasi, Efektivitas Pengendalian Internal, Perilaku Tata KelolaAbstract
Penelitian ini menganalisis pengaruh transformasi digital dan budaya organisasi terhadap perilaku tata kelola dalam pengelolaan Barang Milik Negara (BMN), dengan Efektivitas Pengendalian Internal sebagai variabel mediasi pada pegawai DJKN Kanwil Aceh. Penelitian menggunakan pendekatan kuantitatif dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dan melibatkan 180 responden yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa transformasi digital dan budaya organisasi berpengaruh positif dan signifikan terhadap efektivitas pengendalian internal. Kedua variabel juga terbukti berpengaruh langsung terhadap perilaku tata kelola. Selain itu, efektivitas pengendalian internal berperan sebagai mediator yang signifikan dalam hubungan antara transformasi digital dan budaya organisasi terhadap perilaku tata kelola. Temuan ini mengindikasikan bahwa perilaku tata kelola akan semakin kuat apabila teknologi digital, budaya kerja yang adaptif, dan sistem pengendalian internal berjalan secara sinergis. Penelitian menyimpulkan bahwa integrasi digitalisasi, penguatan budaya organisasi, dan peningkatan kualitas pengendalian internal merupakan kunci untuk mewujudkan pengelolaan BMN yang transparan dan akuntabel. Penelitian ini menyarankan DJKN untuk memperkuat infrastruktur digital, meningkatkan kompetensi pegawai di bidang teknologi, serta mengoptimalkan implementasi pengendalian internal guna mendukung kinerja tata kelola aset negara.
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Copyright (c) 2025 Al Imam Assauqi, Prof. Dr. Mukhlis, S.E, MS. (Author)
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