Analysis of Organizing Functions to Improve The Delivery Time of Apbdes Reports at The Community and Village Empowerment Office of Gunungsitoli City
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Abstract
This study aims to analyze the role of organizing functions in improving the timeliness of Village Revenue and Expenditure Budget (APBDes) report submission at the Community and Village Empowerment Office (PMD) of Gunungsitoli City. A descriptive qualitative method was employed, using in-depth interviews with five key informants, consisting of structural officials and technical staff in village administration and finance. The findings reveal that the organizing function covering task division, delegation of authority, coordination, and supervision has not been effectively implemented. Work overload, centralized delegation of authority, weak interdepartmental coordination, and lack of strict sanctions in supervision contribute to delays in report submission. Internal organizational challenges and limited village capacity further exacerbate these issues. Improvement strategies include digitalization, technical training, and workflow restructuring, though their implementation remains partial. This research highlights the importance of optimizing organizing functions to enhance timeliness in administrative reporting. The study provides practical insights for strengthening public organizational management and village financial accountability.
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How to Cite
Lase, A., Lahagu, P., Hulu, F., & Zega, Y. (2025). Analysis of Organizing Functions to Improve The Delivery Time of Apbdes Reports at The Community and Village Empowerment Office of Gunungsitoli City. ProBisnis : Jurnal Manajemen, 16(5), 1145–1151. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1142
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Waruwu, E. (2024). the Global Workforce: Challenges and Opportunities in International Human Resource Management. Journal of Management : Small and Medium Enterprises (SMEs), 17(2), 391–401. https://doi.org/10.35508/jom.v17i2.15085
Al-Samhan, M. A. (2023). Factors Affect the Social Responsibility among Universities in Saudi Arabia: The Role of Government Support. WSEAS Transactions on Business and Economics, 20, 61–69. https://doi.org/10.37394/23207.2023.20.7
Aprelyani, S. (2025). Determinasi Kepuasan Kerja: Motivasi Kerja, dan Lingkungan Kerja (Literature Review Manajemen Sumber Daya Manusia). Dinasti Health and Pharmacy Science, 2(1), 25–30. https://doi.org/10.38035/dhps.v2i1.1798
Arsawan, I. W. E., Kariati, N. M., Shchokina, Y., Prayustika, P. A., Rustiarini, N. W., & Koval, V. (2022). INVIGORATING-EMPLOYEES-INNOVATIVE-WORK-BEHAVIOR-EXPLORING-THE-SEQUENTIAL-MEDIATING-ROLE-OF-ORGANIZATIONAL-COMMITMENT-AND-KNOWLEDGE-SHARING_2022_Vilnius-Gediminas-Technical-University.pdf. 23(1), 117–130.
Coffie, R. B., Boateng, K. A., & Alhassan, A. U. (2023). Knowledge Management Practices for Enhanced Organisational Performance: Can Leadership Style be a Moderator? Electronic Journal of Knowledge Management, 21(1), 13–28. https://doi.org/10.34190/EJKM.21.1.2771
Curado, C., Jerónimo, H. M., Henriques, P. L., & Tavares, M. (2022). Commitment in an organizational context: a SET-theoretic approach that provides management tools. Evidence-Based HRM, 10(1), 53–70. https://doi.org/10.1108/EBHRM-02-2021-0028
Halawa, F., Anggraini, E. N., Yulianti, P., Airlangga, U., & Timur, J. (2023). THE ANTECEDENTS AND CONSEQUENCES OF WORK ENGAGEMENT ON TEACHER: A SYSTEMATIC LITERATURE REVIEW. Maker: Jurnal Manajemen, 9(1), 27–38.
Halawa, F., Sridadi, A. R., Hardiana, Y., Sundari, A., Zain, I. A. S., & Ramadhan, M. N. (2023). The Importance of Innovative Work Behavior in Era Industrial Revolution 4.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 13(1), 38. https://doi.org/10.30588/jmp.v13i1.1493
Harefa, M., Waruwu, E., Mendrofa, Y., & Hulu, P. F. (2024). Analisis Model Pengawasan Badan Permusyawaratan Desa Terhadap Program Dana Desa (Studi Kasus di Desa Sisobahili Kecamatan Namohalu Esiwa). Management Perspective: Jurnal Penelitian Manajemen, 1(2), 82–90. https://doi.org/10.62138/management.v1i2.48
Lase, D., Absah, Y., Lumbanraja, P., Waruwu, E., & Gulo, F. (2025). Peran Infrastruktur dalam Mendorong Efektivitas Kerja Hibrida. Management Perspective: Jurnal Penelitian Manajemen, 2(2), 65–79. https://doi.org/10.62138/management.v2i2.132
Ndruru, Y., Halawa, F., Laia, A., & Laia, H. (2025). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan. KETIK : Jurnal Informatika Publisher : Faatuatua Media Karya, 02(06), 8–14.
Ntseke, T., Mitonga-Monga, J., & Hoole, C. (2022). Transformational leadership influences on work engagement and turnover intention in an engineering organisation. SA Journal of Human Resource Management, 20, 1–11. https://doi.org/10.4102/sajhrm.v20i0.2013
Pamungkas, I. B., & Praditya, A. (2024). Tinjauan Pustaka: Dampak Teknologi Informasi Dan Komunikasi (Tik) Pada Praktik Manajemen Sumber Daya Manusia Di Era Digital. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 7(3), 610–624. https://doi.org/10.37481/sjr.v7i3.904
Permata, I., Lombu, S., Zebua, A. I., Lase, N., & Harefa, K. A. (2025). Motivasi , Kepemimpinan dan Kinerja Pegawai : Sintesis Literatur. Tuhenori: Jurnal Ilmiah Multidisiplin, 3, 103–110.
Prabhu, H. M., & Srivastava, A. K. (2023). CEO Transformational Leadership, Supply Chain Agility and Firm Performance: A TISM Modeling among SMEs. Global Journal of Flexible Systems Management, 24(1), 51–65. https://doi.org/10.1007/s40171-022-00323-y
Rizaludin, D., & Astuti, D. (2025). Literature Review : Efisiensi Sumber Daya Manusia untuk Meningkatkan Produktivitas dan Profitabilitas di Sektor Industri. Journal of Business Economics and Management, 01(04), 990–994.
Salman, S. M., Hamed, S. A., & Faisal, M. Z. (2023). LEADERSHIP AND INTERNAL COMMUNICATION STRATEGIES IN PUBLIC ORGANIZATIONS : ANALYTICAL RESEARCH Article history : Keywords : Internal Communication ; Public Organizations ; Charismatic Leadership ; Transformational Leadership ; Salman , S . M ., Hamed , S. International Journal Of Profesional Business Review, 8(4), 1–14.
Sari, A. T. T. (2025). Faktor-Faktor yang Mempengaruhi Strategi Peningkatan Kinerja Perusahaan: Analisis Inovasi Produk, Pemasaran Digital dan Sumber Daya Manusia (Literature Review Manajemen Strategik). Jurnal Greenation Ilmu Teknik, 3(2), 48–57. https://doi.org/10.38035/jgit.v3i2.302
Sciences, M. (2022). Leadership styles and effectiveness in the workplace: A perspective of the millennial generation | Easton | South African Journal of Economic and Management Sciences. 1–10. https://sajems.org/index.php/sajems/article/view/4541/2597
Setyaningrum, R. P., & Muafi, M. (2023). Managing job burnout from workplace telepressure: A three way interaction. SA Journal of Human Resource Management, 21, 1–9. https://doi.org/10.4102/sajhrm.v21i0.2151
Sobari, M., & Tussoleha Rony, Z. (2025). Sistem Rekrutmen, Seleksi, Kompetensi dan Pelatihan Dalam Manajemen Sumber Daya Manusia untuk Mencapai Keunggulan Kompetitif (Systemic Literature Review). Jurnal Manajemen Dan Pemasaran Digital, 3(1), 10–20. https://doi.org/10.38035/jmpd.v3i1.288
Stollberger, J., Ali Al-Atwi, A., & De Cremer, D. (2023). Untangling the team social capital–team innovation link: The role of proportional task conflict as well as group- and differentiated individual-focused transformational leadership. Human Relations, 76(6), 871–900. https://doi.org/10.1177/00187267221080995
Waruwu, E. (2024). the Global Workforce: Challenges and Opportunities in International Human Resource Management. Journal of Management : Small and Medium Enterprises (SMEs), 17(2), 391–401. https://doi.org/10.35508/jom.v17i2.15085