PENGARUH IMPLEMENTASI NILAI DASAR ASN TERHADAP OCB PEGAWAI (STUDI KASUS DI DIREKTORAT JENDERAL PAJAK-KEMENKEU)
Abstract
Penelitian ini bertujuan mengetahui pengaruh implementasi Nilai-nilai Dasar ASN BerAKHLAK terhadap Organizational Citizenship Behavior (OCB) pegawai sektor publik. Penelitian ini menggambarkan bagaimana perilaku pegawai dalam penerapan Nilai-nilai Dasar ASN BerAKHLAK untuk mewujudkan OCB yang lebih kuat dalam membantu orang lain dan organisasi. Pada beberapa penelitian, penggunaan variabel kontrol dapat membantu menjelaskan pengaruh suatu variabel, oleh sebab itu, jenis kelamin, usia dan lama kerja juga diuji pada penelitian ini untuk mengetahui pengaruhnya terhadap perilaku OCB pegawai. Metode penelitian ini adalah menggunakan analisis kuantitatif. Hasil yang diperoleh dari analisis kuantitatif yaitu Nilai Dasar ASN berpengaruh positif signifikan terhadap OCB pegawai Direktorat Jenderal Pajak Kemenkeu. Variabel kontrol yaitu jenis kelamin, usia dan lama kerja juga signifikan mempengaruhi OCB pegawai.
References
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Akinbode, G. A. 2011. Demographic and dispositional characteristics as predictors of organisational citizenship behaviour: An appraisal of OCB in a non-English culture workgroups. IFE Psychologia: An International Journal, 19(1), 375–403.
Atatsi, E. A. 2021. Work Tenure and Organizational Citizenship Behaviors A Study in Ghanaian Technical Universities. MDPI, Basel, Switzerland
Bassey, A.O., Ojua T.A, dan Archibong E.P. 2004. The impact of inter-union conflicts on industrial harmony: The case of tertiary health institutions in Cross River State, Nigeria. Malaysia Journal of Society and Space; 8(4): 33-9.
Beauregard, T. A. 2012. Perfectionism, self-efficacy and OCB: The moderating role of gender. Personnel Review, 41(5), 590-608.
Bengngu, A., Rolland, E. F. dan Tarsisius, T. 2019. The Influence of Organizational Culture on Organizational Citizenship Behavior Through Spirituality Workplace as Moderating Variable. Advances in Economics, Business and Management Research, volume 103 2
Blau, P. 1964. Exchange and Power in Social Life, New York: Wiley.
Cross, R., Reb R., dan Adam G. 2016. Collaborative Overload: Too much teamwork exhausts employees and saps productivity. Here’s how to avoid it. https://hbr.org/2016/01/collaborative-overload. Diakses 21 Februari 2024
de Geus, C. J. C., Alex I., Lars T., dan Sanjay K. Pandey. 2020. Organizational Citizenship Behavior in the Public Sector: A Systematic Literature Review and Future Research Agenda. Public Administration Review. Vol. 80, Iss. 2, pp. 259–270
Deal, T.E. dan Kennedy, A.A. 1982. Corporate Cultures: The Rites and Rituals of Corporate Life. Addison Wesley Publishing Company, Reading, 126.
Dewi, R. M., dan Perdhana M. S. 2016. Peran Gender Usia dan Tingkat Pendidikan terhadap Organizational Citizenship Behavior (OCB). Diponegoro Journal of Mamagement. Vol. 5, No 2, pp. 1-9
Egan, T. M., dan Lancaster, C. M. 2005. Comparing Appreciative Inquiry to Action Research: OD Practitioner Perspective. Organization Development Journal, 23(2), 29-49
Eisenberger, R., Huntington, R., Hutchison, S., and Sowa, D. 1986. Perceived Organizational Support. Journal of Applied Psychology, 71, pp. 500-507.
Gabriel, S., dan Gardner, W. L. 1999. Are there “his” and “hers” types of interdependence? The implications of gender differences in collective versus relational interdependence for affect, behavior, and cognition. Journal of Personality and Social Psychology, 77(3), 642-655.
Ghozali, I. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Badan Penerbit Universitas Diponegoro, Semarang.
Graham, J. W. 1989. Organizational Citizenship Behavior: Construct Redefinition Operationalization, and Validation. Unpublished Working Paper, Loyola University of Chicago, Chicago, IL.
Hayes, A. F. dan Cai, L. 2007. Using heteroskedasticity-consistent standard error estimators in OLS regression: An introduction and software implementation. Behavior Research Methods, 39 (4), 709-722
Hesketh, B., dan Neal, A. 1999. Technology and performance. In D.R. Ilgen & D.P. Pulakos (Eds.), The changing nature of performance: Implications for staffing, motivation and development (pp. 21–55). San Francisco: Jossey-Bass.
Hogue, M., Levashina, J., & Hang, H. 2013. Will I fake it? The interplay of gender, Machiavellianism, and self-monitoring on strategies for honesty in job interviews. Journal of Business Ethics, 117(2), 399-411.
Jafari, P., dan Bidarian, S. 2012. The Relationship Between Organizational Justice and Organizational Citizenship Behavior. Procedia - Social and Behavioral Sciences, 47, 1815–1820. http://doi.org/10.1016/ j.sbspro.2012.06.905
Jahja, U., dan Nisa, Y. F. 2020. Uji Validitas Konstruk dengan CFA dan Pelaporannya. Jurnal Pengukuran Psikologi dan Pendidikan Indonesia, 9(2), 1-11
Jo, S. J., dan Joo, B.-K. 2011. Knowledge Sharing: The Influences of Learning Organization Culture, Organizational Commitment, and Organizational Citizenship Behavior. Journal of Leadership & Organizational Studies, 18(3), 353-364. https://doi.org/10.1177/1548051811405208
Johnson, R. E., dan Saboe, K. N. 2011. Measuring implicit traits in organizational research: Development of an indirect measure of employee implicit self-concept. Organizational Research Methods, 14(3), 530-547.
Joireman, J., Kamdar, D., Daniels, D., dan Duell, B. 2006. Good Citizens to the End? It Depends: Empathy and Concern With Future Consequences Moderate the Impact of a Short-Term Time Horizon on Organizational Citizenship Behaviors. Journal of Applied Psychology, 91(6), 1307-1320.
Kadam RN. 2012. Dimensions of employee-management relations in India: some reflections. International Journal of Marketing and Technology. 2(8).
Kanfer, R., dan Ackerman, P.L. 2004. Aging, adult development, and work motivation. Academy of Management Review, 29, 440-458.
[Kemenkeu] Kementerian Keuangan RI. 2022. Keputusan Menteri Keuangan Republik Indonesia Nomor 429/KMK.01/2022 tentang Penguatan Budaya di Lingkungan Kementerian Keuangan.
[Kemenpan-RB] Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi RI. 2021. Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi tentang Implementasi Core Values dan Employer Branding Aparatur Sipil Negara.
Khatri, B., Arora S., dan Shrimali H. 2022. Impact of Organizational Culture on Organizational Citizenship Behavior in IT Sector of India: An Exploratory Study using PLS- SEM. Journal of Positive School Psychology. Vol. 6, No. 3, 2888–2899
Kidder, D.L. 2002. The influence of gender on the performance of organizational citizenship behaviors. Journal of Management, 28, 629-648.
Kim, S. 2004. Individual-Level Factors and Organizational Performance in Government Organizations. Journal of Public Administration Research and Theory 15(2): 245–61.
Kooij, D.T.A.M., de Lange, A.H., Jansen, P.G.W., Kanfer, R., dan Dikkers, J.S.E. 2010. Age and work-related motives: Results of a meta-analysis. Journal of Organizational Behavior, 32(2), 197-225.
Littooij, A.R. 2020. What effect does leadership style has on Organizational Citizenship Behaviour? The effect of Transformational Leadership on two dimensions of OCB. Social, Health and Organizational Psychology. Thesis. University of Utrecht
MacCallum, R.C., Browne, M.W., and Sugawara, H., M. 1996, Power Analysis and Determination of Sample Size for Covariance Structure Modeling, Psychological Methods, 1 (2), 130-49.
Mat Ali, N. A., Siti, A. P., dan Siti, K. Z. B. 2020. Impact of Work Values in Promoting Organizational Citizenship Behavior Among Academicians: The Mediating Roles of Job Satisfaction. Pertanika Journal Social Science & Hum. 28 (1): 617 - 632 (2020)
Mohanty, J. dan Rath, B. P. 2012. Infulence of Organizational Culture on Organizational Citizenship Behavior: A Three-Sector Study. Global Journal of Business Reserach, Volume 6, Number 1
Organ, D. W. 1977. A reappraisal and reinterpretation of the satisfaction-causes-performance hypothesis. Academy of management review 2(1), 46-53.
Organ, D. W. 1988. Organizational Citizenship Behavior: The good soldier syndrome. Lexington, MA: Lexington
Organ, D. W. 1997. Organizational Citizenship Behavior: It’s Construct Clean-up Time. Human Performance, 10(2), 85-97
Organ, D. W., dan Konovsky, M. 1989. Cognitive versus affective determinants of organizational citizenship behavior. Journal of applied psychology, 74(1), 157.
Peters, T. J., dan Waterman, R. H. 1982. In Search of Excellence. New York: Harper & Row.
Prasetya, N. J. E., Faizal, M., & Choirunnisak, C. 2021. Pengaruh Pelatihan Dan Motivasi Terhadap Kinerja Karyawan Pada Kopiloka 3.0 Palembang Tahun 2021. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 1(2), 145–152. https://doi.org/10.36908/jimpa.v1i2.28
Rahayu, D., & Wijaya, B. 2019. Kinerja tim dan kontribusi perilaku organisasi sukarela. Jurnal Riset Humaniora dan Bisnis, 5(2), 123–132.
Sari, M. K., dan Ika, H. 2015. Pengaruh Karakteristik Budaya Organisasi terhadap Organizational Citizenship Behavior: Studi Kasus Rumah Sakit Umum Citra Bunda Medical Centre Padang. Journal of Economic and Economic Education, Vol. 3, No. 2 (228-236)
Schein, E.H. 1990. Organisational culture. American Psychologist, 45 (2), pp. 109-119.
Sekiguchi, T., Burton, J. P., dan Sablynski, C. J. 2008. The role of job embeddedness of employee performance: the interactive effects with leader member exchange and organization-based self-esteem. Personnel Psychology, 61(4), 761–792.
Shore, L.M., Bommer, W.H., Rao, A.N., dan Seo, J. 2009. Social and economic exchange in the employment organization relationship: The moderating role of reciprocation wariness. Journal of Managerial Psychology, 24, 701-721.
Simon Fraser University. 2016. Lecture Chapter 8.
https://www.sfu.ca/~dsignori/buec333/lecture%2016.pdf
Diakses 10 Desember 2025
Siswondoa, S., Deny, S, Ade, S, Sandi, N.W. 2022. The Influence of Organizational Culture and Organizational Commitment on OCB (Organizational Citizenship Behavior) Employees. Journal of Humanities and Social Sciences Innovation, Vol. 2 No. 5
Swanson, R.A. dan Holton, E.F. 2009. Foundations of Human Resource Development. 2nd Edition, Berrett-Koehler, San Francisco.
Van Emmerik, H. dan Sanders, K. 2004. Social embeddedness and job performance of tenured and untenured professionals. Human Resources Management Journal. 41, 40–54.
van Loon, N. M. 2017. Does Context Matter for the Type of PerformanceRelated Behavior of Public Service Motivated Employees? Review of Public Personnel Administration 37(4): 405–29
Winarsih, S. dan Setyo, R. 2020. The Effect of Organizational Culture, Organizational Justice, and Organizational Commitment on Organizational Citizenship Behavior (OCB). International Journal of Management and Humanities (IJMH), Volume-5 Issue-1
Wiryateja, J., Michelle, Evangelyn G Cuangga., Eirene R Siahaan., Angelina C., dan Rianda E. 2024. Hubungan Antara Cultural Values Dengan Organizational Citizenship Behaviour Pada Karyawan Etnis Tionghoa. Jurnal Ilmu Multidisiplin. Jayapangus Press, Volume 4, Nomor 1.
Ye, J. 2012. The Impact of Organizational Values on Organizational Citizenship Behaviors. Public Personnel Management, 41: 35
Yukl, G., Carolyn C., dan Charles S. 2005. Assessing the construct validity and utility of two new influence tactics. Journal of Organizational Behavior, 26, 705-725.
Akhtar, H. 2019. Catatan Mengenai Uji Normalitas: Jangan Panik Jika Data Tidak Normal!. https://www.semestapsikometrika.com/2019/06/catatan-mengenai-uji-normalitas-jangan.html. Diakses 8 Desember 2025
Akinbode, G. A. 2011. Demographic and dispositional characteristics as predictors of organisational citizenship behaviour: An appraisal of OCB in a non-English culture workgroups. IFE Psychologia: An International Journal, 19(1), 375–403.
Atatsi, E. A. 2021. Work Tenure and Organizational Citizenship Behaviors A Study in Ghanaian Technical Universities. MDPI, Basel, Switzerland
Bassey, A.O., Ojua T.A, dan Archibong E.P. 2004. The impact of inter-union conflicts on industrial harmony: The case of tertiary health institutions in Cross River State, Nigeria. Malaysia Journal of Society and Space; 8(4): 33-9.
Beauregard, T. A. 2012. Perfectionism, self-efficacy and OCB: The moderating role of gender. Personnel Review, 41(5), 590-608.
Bengngu, A., Rolland, E. F. dan Tarsisius, T. 2019. The Influence of Organizational Culture on Organizational Citizenship Behavior Through Spirituality Workplace as Moderating Variable. Advances in Economics, Business and Management Research, volume 103 2
Blau, P. 1964. Exchange and Power in Social Life, New York: Wiley.
Cross, R., Reb R., dan Adam G. 2016. Collaborative Overload: Too much teamwork exhausts employees and saps productivity. Here’s how to avoid it. https://hbr.org/2016/01/collaborative-overload. Diakses 21 Februari 2024
de Geus, C. J. C., Alex I., Lars T., dan Sanjay K. Pandey. 2020. Organizational Citizenship Behavior in the Public Sector: A Systematic Literature Review and Future Research Agenda. Public Administration Review. Vol. 80, Iss. 2, pp. 259–270
Deal, T.E. dan Kennedy, A.A. 1982. Corporate Cultures: The Rites and Rituals of Corporate Life. Addison Wesley Publishing Company, Reading, 126.
Dewi, R. M., dan Perdhana M. S. 2016. Peran Gender Usia dan Tingkat Pendidikan terhadap Organizational Citizenship Behavior (OCB). Diponegoro Journal of Mamagement. Vol. 5, No 2, pp. 1-9
Egan, T. M., dan Lancaster, C. M. 2005. Comparing Appreciative Inquiry to Action Research: OD Practitioner Perspective. Organization Development Journal, 23(2), 29-49
Eisenberger, R., Huntington, R., Hutchison, S., and Sowa, D. 1986. Perceived Organizational Support. Journal of Applied Psychology, 71, pp. 500-507.
Gabriel, S., dan Gardner, W. L. 1999. Are there “his” and “hers” types of interdependence? The implications of gender differences in collective versus relational interdependence for affect, behavior, and cognition. Journal of Personality and Social Psychology, 77(3), 642-655.
Ghozali, I. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Badan Penerbit Universitas Diponegoro, Semarang.
Graham, J. W. 1989. Organizational Citizenship Behavior: Construct Redefinition Operationalization, and Validation. Unpublished Working Paper, Loyola University of Chicago, Chicago, IL.
Hayes, A. F. dan Cai, L. 2007. Using heteroskedasticity-consistent standard error estimators in OLS regression: An introduction and software implementation. Behavior Research Methods, 39 (4), 709-722
Hesketh, B., dan Neal, A. 1999. Technology and performance. In D.R. Ilgen & D.P. Pulakos (Eds.), The changing nature of performance: Implications for staffing, motivation and development (pp. 21–55). San Francisco: Jossey-Bass.
Hogue, M., Levashina, J., & Hang, H. 2013. Will I fake it? The interplay of gender, Machiavellianism, and self-monitoring on strategies for honesty in job interviews. Journal of Business Ethics, 117(2), 399-411.
Jafari, P., dan Bidarian, S. 2012. The Relationship Between Organizational Justice and Organizational Citizenship Behavior. Procedia - Social and Behavioral Sciences, 47, 1815–1820. http://doi.org/10.1016/ j.sbspro.2012.06.905
Jahja, U., dan Nisa, Y. F. 2020. Uji Validitas Konstruk dengan CFA dan Pelaporannya. Jurnal Pengukuran Psikologi dan Pendidikan Indonesia, 9(2), 1-11
Jo, S. J., dan Joo, B.-K. 2011. Knowledge Sharing: The Influences of Learning Organization Culture, Organizational Commitment, and Organizational Citizenship Behavior. Journal of Leadership & Organizational Studies, 18(3), 353-364. https://doi.org/10.1177/1548051811405208
Johnson, R. E., dan Saboe, K. N. 2011. Measuring implicit traits in organizational research: Development of an indirect measure of employee implicit self-concept. Organizational Research Methods, 14(3), 530-547.
Joireman, J., Kamdar, D., Daniels, D., dan Duell, B. 2006. Good Citizens to the End? It Depends: Empathy and Concern With Future Consequences Moderate the Impact of a Short-Term Time Horizon on Organizational Citizenship Behaviors. Journal of Applied Psychology, 91(6), 1307-1320.
Kadam RN. 2012. Dimensions of employee-management relations in India: some reflections. International Journal of Marketing and Technology. 2(8).
Kanfer, R., dan Ackerman, P.L. 2004. Aging, adult development, and work motivation. Academy of Management Review, 29, 440-458.
[Kemenkeu] Kementerian Keuangan RI. 2022. Keputusan Menteri Keuangan Republik Indonesia Nomor 429/KMK.01/2022 tentang Penguatan Budaya di Lingkungan Kementerian Keuangan.
[Kemenpan-RB] Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi RI. 2021. Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi tentang Implementasi Core Values dan Employer Branding Aparatur Sipil Negara.
Khatri, B., Arora S., dan Shrimali H. 2022. Impact of Organizational Culture on Organizational Citizenship Behavior in IT Sector of India: An Exploratory Study using PLS- SEM. Journal of Positive School Psychology. Vol. 6, No. 3, 2888–2899
Kidder, D.L. 2002. The influence of gender on the performance of organizational citizenship behaviors. Journal of Management, 28, 629-648.
Kim, S. 2004. Individual-Level Factors and Organizational Performance in Government Organizations. Journal of Public Administration Research and Theory 15(2): 245–61.
Kooij, D.T.A.M., de Lange, A.H., Jansen, P.G.W., Kanfer, R., dan Dikkers, J.S.E. 2010. Age and work-related motives: Results of a meta-analysis. Journal of Organizational Behavior, 32(2), 197-225.
Littooij, A.R. 2020. What effect does leadership style has on Organizational Citizenship Behaviour? The effect of Transformational Leadership on two dimensions of OCB. Social, Health and Organizational Psychology. Thesis. University of Utrecht
MacCallum, R.C., Browne, M.W., and Sugawara, H., M. 1996, Power Analysis and Determination of Sample Size for Covariance Structure Modeling, Psychological Methods, 1 (2), 130-49.
Mat Ali, N. A., Siti, A. P., dan Siti, K. Z. B. 2020. Impact of Work Values in Promoting Organizational Citizenship Behavior Among Academicians: The Mediating Roles of Job Satisfaction. Pertanika Journal Social Science & Hum. 28 (1): 617 - 632 (2020)
Mohanty, J. dan Rath, B. P. 2012. Infulence of Organizational Culture on Organizational Citizenship Behavior: A Three-Sector Study. Global Journal of Business Reserach, Volume 6, Number 1
Organ, D. W. 1977. A reappraisal and reinterpretation of the satisfaction-causes-performance hypothesis. Academy of management review 2(1), 46-53.
Organ, D. W. 1988. Organizational Citizenship Behavior: The good soldier syndrome. Lexington, MA: Lexington
Organ, D. W. 1997. Organizational Citizenship Behavior: It’s Construct Clean-up Time. Human Performance, 10(2), 85-97
Organ, D. W., dan Konovsky, M. 1989. Cognitive versus affective determinants of organizational citizenship behavior. Journal of applied psychology, 74(1), 157.
Peters, T. J., dan Waterman, R. H. 1982. In Search of Excellence. New York: Harper & Row.
Prasetya, N. J. E., Faizal, M., & Choirunnisak, C. 2021. Pengaruh Pelatihan Dan Motivasi Terhadap Kinerja Karyawan Pada Kopiloka 3.0 Palembang Tahun 2021. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 1(2), 145–152. https://doi.org/10.36908/jimpa.v1i2.28
Rahayu, D., & Wijaya, B. 2019. Kinerja tim dan kontribusi perilaku organisasi sukarela. Jurnal Riset Humaniora dan Bisnis, 5(2), 123–132.
Sari, M. K., dan Ika, H. 2015. Pengaruh Karakteristik Budaya Organisasi terhadap Organizational Citizenship Behavior: Studi Kasus Rumah Sakit Umum Citra Bunda Medical Centre Padang. Journal of Economic and Economic Education, Vol. 3, No. 2 (228-236)
Schein, E.H. 1990. Organisational culture. American Psychologist, 45 (2), pp. 109-119.
Sekiguchi, T., Burton, J. P., dan Sablynski, C. J. 2008. The role of job embeddedness of employee performance: the interactive effects with leader member exchange and organization-based self-esteem. Personnel Psychology, 61(4), 761–792.
Shore, L.M., Bommer, W.H., Rao, A.N., dan Seo, J. 2009. Social and economic exchange in the employment organization relationship: The moderating role of reciprocation wariness. Journal of Managerial Psychology, 24, 701-721.
Simon Fraser University. 2016. Lecture Chapter 8.
https://www.sfu.ca/~dsignori/buec333/lecture%2016.pdf
Diakses 10 Desember 2025
Siswondoa, S., Deny, S, Ade, S, Sandi, N.W. 2022. The Influence of Organizational Culture and Organizational Commitment on OCB (Organizational Citizenship Behavior) Employees. Journal of Humanities and Social Sciences Innovation, Vol. 2 No. 5
Swanson, R.A. dan Holton, E.F. 2009. Foundations of Human Resource Development. 2nd Edition, Berrett-Koehler, San Francisco.
Van Emmerik, H. dan Sanders, K. 2004. Social embeddedness and job performance of tenured and untenured professionals. Human Resources Management Journal. 41, 40–54.
van Loon, N. M. 2017. Does Context Matter for the Type of PerformanceRelated Behavior of Public Service Motivated Employees? Review of Public Personnel Administration 37(4): 405–29
Winarsih, S. dan Setyo, R. 2020. The Effect of Organizational Culture, Organizational Justice, and Organizational Commitment on Organizational Citizenship Behavior (OCB). International Journal of Management and Humanities (IJMH), Volume-5 Issue-1
Wiryateja, J., Michelle, Evangelyn G Cuangga., Eirene R Siahaan., Angelina C., dan Rianda E. 2024. Hubungan Antara Cultural Values Dengan Organizational Citizenship Behaviour Pada Karyawan Etnis Tionghoa. Jurnal Ilmu Multidisiplin. Jayapangus Press, Volume 4, Nomor 1.
Ye, J. 2012. The Impact of Organizational Values on Organizational Citizenship Behaviors. Public Personnel Management, 41: 35
Yukl, G., Carolyn C., dan Charles S. 2005. Assessing the construct validity and utility of two new influence tactics. Journal of Organizational Behavior, 26, 705-725.
Published
2026-01-06
How to Cite
Purnomo, B., & Widiatmanti, H. (2026). PENGARUH IMPLEMENTASI NILAI DASAR ASN TERHADAP OCB PEGAWAI (STUDI KASUS DI DIREKTORAT JENDERAL PAJAK-KEMENKEU). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(3), 3354-3375. https://doi.org/10.31955/mea.v9i3.6496
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