Mendorong Corporate Social Responsibility: Bagaimana HPWS, Transformational Leadership, dan Organizational Culture Membentuk Praktik Organisasi

Syavira Rasulia, Bona Nathanael Gatot, Tiara Puspa

Abstract


Dalam era globalisasi, organisasi tidak hanya dituntut mencapai kinerja finansial, tetapi juga menjalankan Corporate Social Responsibility (CSR) sebagai bentuk tanggung jawab sosial perusahaan. Di Indonesia, CSR telah menjadi kewajiban di instansi pemerintah termasuk di Direktorat Jenderal Perbendaharaan (DJPb) yang merupakan unit eselon I di bawah Kementerian Keuangan yang memiliki peran strategis dalam pengelolaan keuangan negara. Melalui fungsi pelaksanaan dan pengelolaan anggaran, DJPb berkontribusi dalam program sosial pemerintah. Namun, implementasinya masih belum terstruktur, sehingga diperlukan penguatan melalui human resources management. Penelitian ini menggunakan Transformational Leadership Theory dan AMO Theory untuk menganalisis pengaruh transformational leadership, organizational culture, dan high performance work system (HPWS) terhadap CSR. Data dikumpulkan dari 205 pegawai DJPb yang berasal dari 8 direktorat di lingkup kantor pusat di Jakarta dengan menggunakan teknik sampling. Selanjutnya, data dianalisis menggunakan perangkat lunak SPSS dan AMOS untuk menguji hubungan antarvariabel dalam penelitian. Hasil penelitian menunjukkan bahwa ketiga v variable yakni transformational leadership, organizational culture dan high performance work system berhubungan kuat dengan implementasi CSR. Oleh sebab itu, organisasi perlu mengintegrasikan ketiga faktor tersebut ke dalam strategi pengelolaan sumber daya manusia untuk memperkuat CSR yang berkelanjutan.

Keywords


CSR, Public Sector, Organizational Behavior, Human Resources Management, Government

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DOI: https://doi.org/10.33373/dms.v15i2.9211

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