PERSEPSI PEGAWAI TERHADAP IMPLEMENTASI CROSS-FUNCTION (STUDI KASUS BUDAYA KERJA ORGANISASI, MOTIVASI KERJA, DAN KETERIKATAN DI LINGKUNGAN DIREKTORAT JENDERAL PAJAK)

Abstract

This research aims to analyze employees' perceptions of the implementation of the cross-functional program at the Ministry of Finance, specifically within the Directorate General of Taxes (DJP). The study focuses on its impact on organizational work culture, work motivation, and employee engagements to both the originating and target organizational units, using the stimuli- organism-response (S-O-R) framework. This analysis is pivotal for evaluating the implications of cross-functional policies from the perspective of employees which are directly affected. According to the S-O-R framework, as articulated by Mehrabian and Russell (as cited in Hasan et al., 2020), environmental stimuli—in this context, the implementation of the cross- functional program—can elicit emotional responses among employees. These responses are reflected in shifts in perceptions of organizational work culture, which subsequently influence employees' attitudes and behaviors in the performance of their duties. The findings from this study are intended to provide the organization with insights for reassessing its policies, ranging from recruitment processes to the reintegration of employees into their original units after completing their assignments. Data were collected through an online questionnaire administered to 108 Civil Servants assigned to the cross-functional program at the Ministry of Finance, particularly within the DJP. Quantitative data were analyzed using SPSS Statistics, while qualitative data were interpreted through a thematic approach to enrich the discussion and substantiate the quantitative findings. The results of this study reveal significant changes and differences in perceptions between employees transitioning into and out of the DJP concerning the variable of Organizational Work Culture. Additionally, noteworthy differences were identified in the variables of Work Motivation and Employee Engagement between participants in the Cross-Function program directed towards the DJP and those whose program aimed at exiting the DJP.