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"The Implementation of Learning Organization at Service Tax Office of Jakarta Kramat JatiIn this more competitive world, one of the keys for an efficient organization to stay firm and to be able to reach its aim is learning. Service Tax Office of Jakarta Kramat Jati, as part of the Directorate General of Tax has a vision: 'Becoming a society service model which is world class, trusted and prided upon society.It is not easy to achieve that vision and to have a good quality of government organization. There are many requirements to be fulfill, one of them is how to create and to build organizational learning.Learning organization might be happened if only individual learns even though individual learning doesn't guarantee the existence of organizational learning.This research's aim is to explain and to know the level of the implementation of learning organization at Service Tax Office of Jakarta Kramat Jati.A design that has been used in this research is explanation-descriptive level of research and methodology that has been used is case study by taking and object in the Service Tax Office of Jakarta Kramat Jati.The population in this research is the entire officer at the Service Tax Office of Jakarta Kramat Jati. The sample is taken by census that all population reach to 102 respondents.The instrument that has been used in this research is Learning Organization Profile (LOP) that is taken from the book Building The Learning Organization' written by Prof. Michael Marquardt. This instrument will be used to measure the variable level of implementation learning organization. Questioner is compiled based on the grille of a systematic instrument of research.In this research, research variable, measured component, subcomponent, and instrument can be related among each other. From the result of data analyzing, we are able to know that the level of the implementation of learning organization in Service Tax Office of Jakarta Kramat Jati is fair to good (between fair and good) with average value 20,67 ( Compared with the range result that is introduced by Marquardt ).In the dynamics learning, officer at The Service Tax Office of Jakarta Kramat Jati individually is already good enough but does not already have a methodology to accelerate the teaming. On the level of a team, it is also already good enough, but it needs training improvement on how to work and learn together.In this transformation of organization, vision's transformation has already at good level, and so does the structure's transformation, however there is no culture to give appreciation to the individual who are willing to learn.In the human power engineering, there is no planning or strategy to produce knowledge and skill, to give opportunity to taxpayer, tax consultant, special entrepreneur associations, and to entangle learning partner from education institute/university.In management of knowledge, there is no innovation of service compared with other government organization. Implementation of technology is generally good.The conclusion of this research is that the level of the implantation of learning organization at the service Tax Office of Jakarta Kramat Jati is between fair and good ( fair to good ) and still below the standard that has been tested by Marquardt. Dynamic subsystem of knowledge is still below the average result of Marquardt's research. In the subsystem the implementation of technology is above the average result of Marquardt's research.From the description of the conclusion, leader and the officer of Service Tax Office of Jakarta Kramat Jati are suggested to improve a training on how to work and to learn together, to have a culture of giving appreciation to individual who is willing to learn to have planning/strategy to produce knowledge and skill, to give opportunity to taxpayer, tax consultant, special entrepreneur association, and to entangle learning partner from education institute/university, and the last is to innovate the service by comparing with other government organization."

"Organisasi sebagai sebuah entitas sosial akan selalu dihadapkan pada lingkungan yang selalu berubah. Implikasi dari adanya perubahan tersebut adalah organisasi harus melakukan penyesuaian diri untuk dapat mempertahankan keberlangsungan hidupnya. Upaya penyesuaian diri tersebut dilakukan dengan mengimplementasikan perubahan di dalam organisasi. Upaya mengimplementasikan perubahan di dalam organisasi rentan mengalami kegagalan dikarenakan kurangnya komitmen dan dukungan orang-orang yang ada di dalam organisasi. Tesis ini membahas faktor-faktor yang mempengaruhi behavioural support for change. Dalam penelitian ini terdapat tiga variabel bebas yaitu Change Leadership, Change Communication, dan Person-Organization Fit dengan variabel terikat yaitu Behavioural Support for Change, serta menggunakan dua variabel moderator yaitu Employee Participation dan Affective Commitment to Change. Penelitian ini dilakukan di Komisi Pemberantasan Korupsi yang tengah mengalami perubahan organisasi sehubungan dengan terjadinya revisi undang-undang KPK pada tahun 2019. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel Total Sampling yang selanjutnya dilakukan pengumpulan data dengan cara menyebarkan kuesioner secara online kepada seluruh pegawai KPK dengan masa kerja minimal 1 tahun. Kuesioner yang berhasil dikumpulkan mencapai 235 buah dari jumlah total pegawai KPK sebanyak 1.551 orang. Selanjutnya data diolah dengan menggunakan software SmartPLS versi 3.0. Hasil pengujian statistik mennunjukkan bahwa Behavioural Support for Change dipengaruhi secara bersama-sama oleh Employee Participation dan Affective Commitment to Change. Adapun Affective Commitment to Change dipengaruhi secara signifikan oleh Change Communiation dan Person-Organization Fit. Hasil lain yang terungkap dalam penelitian ini adalah Employee Participation dipengaruhi secara signifikan oleh Change Communication, sementara itu Change Leadership tidak berpengaruh secara signifikan baik terhadap Employee Participation maupun Affective Commitment to Change. Adapun fungsi mediasi Employee Participation terbukti berlaku pada Change Communication terhadap Behavioural Support for Change, sementara fungsi mediasi Affective Commitment to Change berlaku pada Change Communication dan Person-Organization Fit terhadap Behavioural Support for Change.

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Organizations as social entities will always be faced with an ever-changing environment. The implication of these changes is that organizations must make adjustments to be able to maintain their survival. The adjustment effort is carried out by implementing changes within the organization. Efforts to implement change within the organization are prone to failure due to a lack of commitment and support from people within the organization. This thesis discusses the factors that influence behavioral support for change. In this study, there are three independent variables, namely Change Leadership, Change Communication, and Person-Organization Fit with the dependent variable is Behavioural Support for Change, and using two moderating variables, namely Employee Participation and Affective Commitment to Change. This research was conducted at the Corruption Eradication Commission which is undergoing organizational changes in connection with the revision of the KPK law in 2019. This study uses a quantitative method with the Total Sampling sampling technique which is then collected by distributing online questionnaires to all KPK employees with a minimum of 1 year of service. The questionnaires that were collected reached 235 out of the total number of KPK employees as many as 1,551 people. Furthermore, the data is processed using the SmartPLS version 3.0 software. The results of statistical testing show that Behavioural Support for Change is jointly influenced by Employee Participation and Affective Commitment to Change. The Affective Commitment to Change is significantly influenced by Change Communication and Person-Organization Fit. Another result revealed in this study is that Employee Participation is significantly influenced by Change Communication, while Change Leadership has no significant effect on both Employee Participation and Affective Commitment to Change. The Employee Participation mediation function has been proven to apply to Change Communication for Behavioral Support for Change, while the Affective Commitment to Change mediation function applies to Change Communication and Person-Organization Fit to Behavioral Support for Change."

"Modernisasi yang dilakukan KPP Pratama Jakarta Gambir Dua merupakan upaya untuk terus mengembangkan dirinya menjadi kantor pelayanan pajak masa depan yang lebih baik, yang dapat dipandang sebagai learning organization. Namun penerapan learning organization terutama di organisasi publik bukanlah suatu hal mudah. Terdapat beberapa hambatan yang perlu diantisipasi yakni hambatan pada level organisasi dan level individu.Tujuan penelitian adalah untuk mengetahui dan membahas penerapan Learning Organization, serta faktor-faktor yang mendorong dan menghambat Learning Organization di KPP Pratama Jakarta Gambir Dua. Berdasarkan program-program modernisasi yang diaplikasikan KPP Pratama Jakarta Gambir Dua, maka penelitian ini menggunakan dasar teori yang relevan dengan aplikasi koseptual dari Learning Organization menurut M.J. Marquardt (1996).Metode penelitian yang digunakan adalah metode kuantitatif yang bersifat deskriptif, dengan survei menggunakan instrument learning organization profile dan perhitungan menurut skor M.J. Marquardt. Hasil penelitian selanjutnya dievaluasi dengan membandingkan terhadap nilai rata-rata organisasi didunia menurut hasil penelitian M.J. Marquardt. Analisis hasil penelitian dilihat dari 2 sisi, yaitu persepsi seluruh karyawan sebagai responden serta persepsi 3 kelompok responden secara proposional berdasarkan kategori jabatan yaitu Pimpinan, Account Representatif/Fungsional dan Pelaksana.Populasi penelitian adalah seluruh karyawan KPP Pratama Jakarta Gambir Dua, dengan jumlah responden yang menjawab kuesioner secara lengkap telah memenuhi syarat minimum tabel Krejcie.Hasil analisis dengan metode kuantitatif sebelumnya kemudian dilakukan pembahasan melalui Focus Group Discussion dengan para pimpinan, petugas AR dan pelaksana di KPP Pratama Jakarta Gambir Dua. Tujuan dilakukan FGD adalah untuk memperkuat validitas hasil penelitian mengenai kenyataan tingkat LO, faktor-faktor yang mempengaruhi, serta saran-saran yang diberikan untuk lebih meningkatkan penerapan LO di KPP Pratama Jakarta Gambir Dua.Hasil penelitian berdasarkan jawaban seluruh responden adalah bahwa tingkat penerapan aspek dinamika pembelajaran diperoleh nilai rata-rata 22,51, aspek transformasi organisasi 23,26, dan aspek teknologi diperoleh 23,71. ehingga nilai ratarata ketiga aspek tersebut berada didalam range nilai rata-rata organisasi dunia menurut hasil penelitian Marquardt. Sedangkan nilai rata-rata kedua aspek lain yaitu aspek pemberdayaan manusia adalah 21,01, dan aspek pengelolaan pengetahuan adalah 19,89, yang keduanya berada dibawah range nilai rata-rata penelitian Marquardt. Secara keseluruhan, kelima aspek LO telah diterapkan cukup baik di KPP Pratama Jakarta Gambir Dua. Tingkat penerapan Learning Organization di KPP Pratama Jakarta Gambir Dua berdasarkan hasil analisis jawaban 3 level jabatan yaitu pimpinan, AR/Fungsional dan Pelaksana, adalah bahwa dilevel pimpinan, tingkat penerapan kelima aspek LO telah baik diterapkan dan tidak ada hambatan yang berarti. Dilevel AR/Fungsional diperoleh hasil bahwa hanya aspek pengelolaan pengetahuan dan pemberdayaan manusia dikategorikan cukup, sedangkan ketiga aspek LO lainnya dikategorikan telah baik diterapkan. Sedikit hambatan pada aspek pemberdayaan manusia ditunjukkan pada kurangnya reward system, dan pada aspek pengelolaan pengetahuan ditunjukkan pada kurang terselenggara acquisition knowledge akibat fungsi seksi PDI belum berjalan dengan baik, serta transfer and utilization knowledge yang terhambat akibat kurangnya koordinasi antar AR dengan fungsional pemeriksa.Hal yang perlu mendapat perhatian pada penelitian ini yaitu berdasarkan hasil persepsi responden di level pelaksana diketahui bahwa tingkat penerapan kelima aspek LO berada dibawah nilai rata-rata. Dan berdasarkan klasifikasi Marquardt hanya aspek transformasi organisasi dan teknologi yang cukup diterapkan, sedangkan ketiga aspek lainnya dikategorikan buruk. Kenyataan dilapangan dapat dilihat dari tingkat pengetahuan dan keahlian pegawai yang belum merata, kurangnya motivasi dalam bentuk reward system, kurangnya keseimbangan antara kebutuhan individu dan organisasi, sistem promosi dan mutasi yang kurang memotivasi, kurangnya scanning imperative, kurang kesesuaian antara diklat yang diadakan dengan keahlian yang dibutuhkan, serta kurangnya peran pimpinan sebagai transformational leader.Faktor-faktor yang mendorong KPP Pratama Jakarta Gambir Dua sebagai LO dari sisi organisasional yaitu modernisasi yang dilakukan dalam bentuk perubahan struktur menjadi lebih fleksibel dan sesuai fungsi, adanya jabatan AR dengan SDM yang berkualitas, perubahan remuneration system yang memotivasi, penerapan kode etik yang mendukung budaya perbaikan citra aparat, serta pengaplikasian SI DJP dengan teknologi tinggi. Sedangkan dari sisi individual adalah tacit yang mendukung pembelajaran, keinginan untuk mengembangkan kapasitas diri serta adanya sikap mau bekerjasama secara tim.Kesimpulan hasil penelitian adalah bahwa KPP Pratama Jakarta Gambir Dua sebagai Learning Organization telah cukup baik menerapkan kelima aspek LO, meskipun di sisi pemberdayaan manusia masih belum diterapkan reward system yang baik, dan di sisi pengelolaan pengetahuan belum terselenggara acquisition serta transfer and utilization knowledge dengan baik. Sedangkan untuk tingkat pelaksana, penerapan LO masih dirasakan kurang dari ketiga aspek selain aspek transformasi organisasi dan teknologi. Sehingga diperlukan perbaikan-perbaikan agar KPP Pratama Jakarta Gambir Dua sebagai Learning Organization mampu mencapai tujuan organisasi yaitu pelayanan yang optimal, peningkatan kinerja serta peningkatan penerimaan pajak, serta dapat mewujudkan visi untuk menjadi public service yang berstandar internasional, baik dari sisi kualitas aparat maupun manajemennya.

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Modernization in Small Tax Office of Jakarta Gambir Two (STO of Jakarta Gambir Two) is a sustainable effort to develop and become better tax office service in the future, that will be perceived as a learning organization. However, to implement learning organization particularly in public organization is not an easy effort. There are several obstacles to encounter, obstacles in the organization level and in the individual level.The research purpose is to know and to explain the implementation of Learning Organization, the factors those encourage as well as inhibit Learning Organization in Small Tax Office of Jakarta Gambir Two. Based on modernization programs application in Small Tax Office of Jakarta Gambir Two, therefore this research is applying relevant basic theory and concept of Learning Organization according to M.J.Marquardt (1996).The research method is descriptive quantitative method, which the survey is using instrument learning organization profile and calculation score according to M.J.Marquardt. This research result further will be evaluated by comparing with the average value of organizations worldwide according to M.J.Marquardt research result itself. Analysis of research result will be identified from 2 sides, perception of the whole employees as the respondent and perception of 3 groups of respondent proportionally based on occupation category i.e. the Leader (manager level), Account Representative/Functional level and lower level of employee. Research population is the entire staffs of Small Tax Office of Jakarta Gambir Two, with the number of respondent answering questionnaires completely has qualified the minimum requirement of Krejcie Table.Furthermore, the analysis result from the previous quantitative method will be discussed in a Focus Group Discussion (FGD) consist of the leader, AR/Functional Officer, and the lower level employee in Small Tax Office of Jakarta Gambir Two. FGD purpose is to strengthen the research result validity regarding LO level, determinant factor, and recommendation in order to enhance the implementation of LO in Small Tax Office of Jakarta Gambir Two. Research result indicated that implementation level of learning dynamic aspect has the mean score 22.51, organization transformation aspect 23,26 and technology aspect 23.71. Therefore the mean scores of those three aspects are within the range of the mean scores of organizations worldwide according to Marquardt research result.However, the mean scores of the other two aspects i.e. people empowerment aspect 21.01 and knowledge management aspect 19.89 are below the range of Marquardt research?s mean scores. However the entire five aspects of L O have been implemented quite well in Small Tax Office of Jakarta Gambir Two.The Implementation level of Learning Organization in Small Tax Office of Jakarta Gambir Two based on analysis result of the answers of 3 level respondent, is on the Leader level, implementation level of learning dynamic aspect, organization transformation aspect and people empowerment aspect, are above the average level, however, knowledge management aspect and technology aspect are on the average level. Those are indicating that the Leader level of perception toward five aspects of LO is implemented well without any significant obstacle. However on AR/Functional level, it was found that only knowledge management and people empowerment aspect is on the average value of organizations worldwide, the other three LO aspects are above the average value. A little bit obstacles are indicating by not sufficient in reward system from people empowerment aspect, and not sufficiently implementing the acquisition, transfer and utilization of knowledge from knowledge management aspect.The factor to be highlighted in this research that based on respondent perception result on the lower level employee, the implementation of entire five aspects of LO are below the average value and based on Marquardt classification, only organization transformation aspect and technology aspect are sufficiently implemented (fair), the three other aspects are categorized as poor. The fact that knowledge level and employee skill are not equally distributed, lack of motivation due to the reward system, lack of balance between organization need and individual need, promotion and transfer system that is not encouraging motivation, lack of scanning imperative, not match between the employee training and the skill required, and lack of leader role as a transformation leader.The factors that are encouraging Small Tax Office of Jakarta Gambir Two as Learning Organization from the organizational perspective are modernization that performed in the changing structural form to become more flexible and functional, AR position with highly qualified human resources, remuneration system change to encourage motivation, code of ethics implementation(code of conduct in working) which will increase public image, and the implementation of high technology information system (Information System of Directorate General of Taxation). Besides, from individual perspectives are tacit (individual knowledge) which is motivated learning process, self development and better team work attitude.Finally, to conclude that Small Tax Office of Jakarta Gambir Two as a Learning Organization has quite well implemented five aspects of Learning Organization, however from people empowerment aspect, not sufficiently implementing good reward system, and from knowledge management aspect, not sufficiently implementing the acquisition, transfer and utilization of knowledge. Regarding the lower level employee, LO implementation is not sufficient on the three aspects instead of organization transformation and technology aspect. Therefore, Small Tax Office of Jakarta Gambir Two as a Learning Organization needs some improvement in order to achieve its organization goal i.e. optimum service, performance increase and tax revenue increase, and also in order to realize its vision to become internationally standard public service agency, whether its fiscus quality as well as its management quality."

"Perubahan secara harfiah ditakrifkan sebagai sebuah gerakan untuk memantapkan agenda dan posisi perusahaan. Organisasi pelayanan jasa kini berada dalam berbagai tekanan, baik sosial, politik, ekonomi dan teknologi untuk memberikan yang terbaik sesuai ekspektasi-ekspektasi pasar. Dengan kata lain, muara dari perubahan adalah menghasilkan kapabilitas baru, spesifikasi baru (spesialis, subspesialis), segmentasi dan subsegmentasi baru, sehingga pada akhirnya menjadi kompetitor baru di pasar (Bainbridge, 1996). Ini merupakan bagian tak terpisahkan dari perubahan (change) lingkungan bisnis yang semakin memepengaruhi proses pengambilan keputusan di berbagai level organisasi jasa."

"Pemanfaatan kapasitas produksi adalah hal sangat penting dalam sistem manufaktur terutama pada sistem manufaktur tipe make to order untuk mengukur pencapaian produksi terbaiknya. Parameter pencapaian produksi terbaiknya dapat diukur pada pencapaian terhadap break event point, yaitu titik dimana biaya sama dengan pendapatannya. Tingkat pencapaian pemanfatan kapasitas produksi yang tinggi merupakan sumber keunggulan kompetitif suatu perusahaan. PT Wijaya Karya Komponen Beton adalah sebuah perusahan yang bergerak pada bidang industri beton pracetak dengan tingkat persaingan yang sangat tinggi sehingga menuntut tingkat pemanfaatan kapasitas produksinya yang tinggi. Pada penelitian ini dilakukan analisis pemanfaatan kapasitas produksi di PT Wijaya Karya Komponen beton untuk meninjau strategi perusahaan saat ini dengan tujuan memberikan usulan formulasi strategi perusahaan ke manajemen.Metode yang di gunakan pada penelitian ini  adalah penelitian deskriptif kuantitatif dengan analisis statistik uji beda untuk analisis pemanfaatan kapasitas produksi, dan metode analisis deskriptif kualitatif untuk tinjauan strategi perusahaan. Rentang periode penelitian ini adalah dari tahun 2015 sampai dengan tahun 2026.  Pada analisis ditemukan bahwa tingkat pemanfaatan kapasitas produksi tahun 2016, 2017 dan prognosa tahun 2023 melebihi break event point, namun pada tahun 2024 sampai dengan tahun 2026, hasil tingkat pemanfaatan kapasitas produksinya dibawah break even point, sehingga perlu dilakukan tinjauan formulasi strategi agar kinerja tidak mengalami kerugian. Setelah dilakukan analisis VRIO dan analisis PESTEL dilanjutkan dengan analisis SWOT serta matrik TOWS maka didapatkan beberapa usulan formulasi strategi perusahaan, diantaranya adalah diversifikasi strategi unit bisnis ke bidang konstruksi, sinergi holding company, partnership dengan mitra strategis, dan penetrasi pasar.

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Capacity utilization production is very important in the manufacturing system, especially in the make to order tipe manufacturing system to measure the achievement of the best production. The best production achievement parameter can be calculated from break even point achievement, namely the point where costs equal income. Achieving a high level capacity utilization production is a source of competitive advantage for a company. PT Wijaya Karya Komponen Beton is a company engaged in the precast concrete industry with a high competition level that demands a high capacity utilization level of production. In this research, an analysis of capacity utilization production at PT Wijaya Karya Komponen Beton was carried out to review the company's current strategy to provide company strategy formulation proposals to management.

The method used in this research is quantitative descriptive research with statistical analysis of different tests for the analysis of capacity utilization production and qualitative descriptive analysis method for review corporate strategy. The range of this research periods is from 2015 to 2026. In this analysis, it was found that the rate of capacity utilization production in 2016, 2017 and the prognosis for 2023 exceeds the break even point from 2024 until 2026, the results level  of capacity utilization production below the break even point, so it is necessary to review the formulation of the strategy so that performance does not suffer losses. After VRIO analysis and PESTEL analysis were carried out, followed by SWOT analysis and TOWS matrix, several corporate strategy formulation proposals were obtained, including diversification of business unit strategies into the construction sector, holding company synergies, partnerships with strategic partners, and market penetration."