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"Penelitian ini bertujuan untuk mengevaluasi peran lini kedua dalam mendukung efektivitas pengendalian internal berdasarkan prinsip pengendalian internal dan mengevaluasi efektivitas peraturan dan strategi yang dirumuskan oleh lini kedua dalam menginternalisasi budaya organisasi. Unit Kepatuhan Internal (UKI) merupakan second line of defense di Direktorat Jenderal Pajak (DJP). Penelitian ini dilakukan pada Subdirektorat Kepatuhan Internal yang merupakan UKI setingkat Eselon I di DJP. Penelitian kualitatif deskriptif dengan pendekatan deduktif dan dengan metode studi kasus dilakukan untuk menjawab permasalahan penelitian. Kriteria yang digunakan untuk mengevaluasi peran lini kedua atas efektivitas pengendalian internal mengacu pada publikasi Committee of Sponsoring Organization of Treadway Commission (COSO) bekerja sama dengan Institute of Internal Auditors (IIA) pada Juli 2015 berjudul “Leveraging COSO Across Three Lines of Defense”. Sementara itu, kriteria yang digunakan untuk mengevaluasi peran UKI dalam internalisasi budaya organisasi mengacu pada kriteria evaluasi kebijakan yang dirumuskan oleh Dunn (2014), yaitu: efektivitas, efisiensi, kecukupan, perataan, responsivitas, dan akurasi. Hasil penelitian menunjukkan bahwa UKI berperan cukup baik dalam mendukung efektivitas pengendalian internal. Namun terdapat beberapa prinsip yang belum dilaksanakan secara optimal oleh UKI. Selain itu, terlihat bahwa program Internalisasi Corporate Value (ICV) yang dirumuskan UKI sudah cukup efektif untuk internalisasi budaya organisasi. Beberapa aspek yang pelaksanaannya perlu ditingkatkan adalah penyederhanaan program, pengadaan alat untuk mengukur efisiensi penggunaan dana ICV, dan durasi program ICV.

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This study aims to evaluate the second line roles in supporting the effectiveness of internal control based on its principles and investigate the effectiveness of regulations and strategies formulated by the second line functions to internalize the organizational culture. In the Directorate General of Taxes (DGT), the Internal Compliance Unit (hereinafter referred to as UKI) serves as its second line of defense. The present study was conducted at the Internal Compliance Sub-directorate which is the UKI Echelon I level at DGT. A descriptive qualitative research applying a deductive approach with a case study method was carried out to answer the research problems. The criteria used to evaluate the second line roles on the effectiveness of internal control refer to the publication of the Committee of Sponsoring Organization of Treadway Commission (COSO) in collaboration with the Institute of Internal Auditors (IIA) in July 2015 entitled “Leveraging COSO Across the Three Lines of Defense”. Meanwhile, the criteria used to evaluate the role of UKI in internalizing organizational culture refer to the policy evaluation criteria formulated by Dunn (2014), namely: effectiveness, efficiency, adequacy, alignment, responsiveness, and accuracy. The results of the study shows that the operation of UKI in supporting the effectiveness of internal control is quite satisfactory. However, several principles have not been implemented optimally. In addition, it can be seen that the Internalization of Corporate Value (ICV) program prepared by UKI has been quite effective for the internalization of organizational culture. Some aspects whose implementation needs improvement are program simplification, procurement of tools to measure the efficient use of ICV fund, and duration of the ICV program."

"[ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Budaya Organisasi dan Keberadaan Seksi Kepatuhan Internal terhadap Komitmen Perubahan (Commitment to Change) dengan metode General Linier Model (GLM) terhadap 301 orang responden yang bertugas di Kantor Pelayanan Pajak Pratama di Wilayah Jakarta Selatan. Budaya Organisasi diukur dengan instrumen yang dikembangkan oleh Daniel R. Denison dan Aneil K. Mishra, yang terdiri atas sub variabel involvement, consistency, adaptability, dan mission. Sementara Keberadaan Seksi Kepatuhan Internal diukur dengan merujuk pada Surat Direktur Jenderal Pajak Nomor S-637/PJ/2013 Tanggal 31 Desember 2013 tentang Perangkat Pemantauan Kepatuhan terhadap Kode Etik dan Disiplin Pegawai. Sedangkan Komitmen Perubahan (Commitment to Change) diukur oleh instrumen yang dikembangkan oleh Herscovitch dan Meyer yang terdiri atas sub variabel affective commitment, continuance commitment dan normative commitment. Penelitian ini membuktikan bahwa sub variabel Budaya Organisasi (involvement dan mission) berpengaruh positif dan signifikan terhadap Komitmen Perubahan Afektif (affective commitment) dan Komitmen Perubahan Normatif (normative commitment). Sementara variabel Keberadaan Seksi Kepatuhan Internal tidak berpengaruh secara signifikan terhadap Komitmen Perubahan (Commitment to Change). Penelitian ini juga membahas tentang implikasi (saran) dan keterbatasan penelitian.;

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ABSTRACTThis study is to analyze the effect of organizational culture and the existence of Internal Control and Compliance Division on Commitment to Change using General Linier Model (GLM) towards 301 respondents who worked at Directorate General of Taxes. Organizational culture was measured with an instrument developed by Daniel R. Denison and Aneil K. Mishra, which consists of sub-variables involvement, consistency, adaptability and mission. The existence of Internal Control and Compliance Division was measured with an instrument The Letter of the Director General of Taxation Number S-637/PJ/2013 dated December, 31, 2013. While Commitment to Change was measured with an instrument developed by Herscovitch dan Meyer, which consists of sub-variables affective commitment, continuance commitment and normative commitment. The result of this study indicate that sub variables Organizational Culture (involvement and mission) have positive and significant impact on affective commitment to change and normative commitment to change. While the variables existence of Internal Control and Compliance Division don?t have influence on all sub variables of commitment to change. This study also discusses the implications (suggestion) and the limitations of the study., This study is to analyze the effect of organizational culture and the existence of Internal Control and Compliance Division on Commitment to Change using General Linier Model (GLM) towards 301 respondents who worked at Directorate General of Taxes. Organizational culture was measured with an instrument developed by Daniel R. Denison and Aneil K. Mishra, which consists of sub-variables involvement, consistency, adaptability and mission. The existence of Internal Control and Compliance Division was measured with an instrument The Letter of the Director General of Taxation Number S-637/PJ/2013 dated December, 31, 2013. While Commitment to Change was measured with an instrument developed by Herscovitch dan Meyer, which consists of sub-variables affective commitment, continuance commitment and normative commitment. The result of this study indicate that sub variables Organizational Culture (involvement and mission) have positive and significant impact on affective commitment to change and normative commitment to change. While the variables existence of Internal Control and Compliance Division don’t have influence on all sub variables of commitment to change. This study also discusses the implications (suggestion) and the limitations of the study.]"

"Pengendalian internal yang baik dapat memberikan keyakinan bahwa suatu organisasi dapat mencapai tujuannya dengan tindakan yang beretika. Fenomena yang terjadi saat ini memperlihatkan bahwa budaya organisasi merupakan faktor utama penyebab timbulnya skandal besar yang menimpa suatu organisasi yang dapat menghalangi organisasi mencapai tujuannya. Risiko pada budaya terjadi ketika perilaku anggota organisasi tidak sejalan dengan perilaku yang ingin ditanamkan oleh organisasi sehingga menyebabkan timbul perilaku tidak etis yang dapat menghambat pencapaian tujuan dan mempengaruhi pengendalian internal organisasi. Salah satu elemen dari risiko budaya yaitu peran pimpinan (tone from the top) yang berperan terhadap terbentuknya suatu budaya di dalam unit organisasi.Penelitian ini dilakukan untuk menilai bagaimana peran pemimpin dalam membentuk budaya organisasi dapat memberikan dampak pada pengendalian internal yang ada di organisasi. Penelitian dilakukan dengan melakukan survei OCAI dan wawancara untuk dapat menjawab tujuan tersebut. Karakter dan gaya kepemimpinan dari pimpinan turut serta membentuk budaya di dalam organisasi yang ternyata disesuaikan dengan kebutuhan dari organisasi. Budaya organisasi yang terbentuk tersebut ternyata ikut berperan dalam bagaimana implementasi pengendalian internal di dalam unit organisasi.

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ABSTRACTGood internal control can provide confidence that an organization can achieve its goals with ethical actions. The phenomenon that occurs at this time shows that organizational culture is the main factor causing the emergence of massive scandals that afflict an organization that can prevent the organization from achieving its objectives. Risk in culture occurs when the behavior of members of an organization is not in line with the behavior that the organization wants to instill, causing unethical behavior that can hinder the achievement of goals and influence internal control of the organization. One element of risk culture is the role of the leader (tone from the top), which plays a role in the formation of a culture within the organizational unit.This research was conducted to assess how the role of leaders in shaping organizational culture can have an impact on internal controls in the organization. The study was conducted by conducting OCAI surveys and interviews to be able to answer these objectives. The character and leadership style of the leadership also shapes the culture in the organization, which turns out is based on the needs of the organization. The organizational culture that was formed turned out to play a role in how the implementation of internal controls within organizational units."

"Skripsi ini menganalisis pengaruh budaya organisasi, strategi persaingan, dan perilaku peran terhadap kinerja organisasi pada sektor usaha kecil dan menengah di DKI Jakarta. Pada penelitian ini peneliti menggunakan dua dari empat karakteristik budaya organisasi, yaitu budaya Apollo dan Athena, dua dari empat karakteristik strategi persaingan, yaitu Defender dan Prospector, dan perilaku Entrepreneur dan Conservative. Keenam variabel bebas tersebut dianalisis untuk melihat pengaruhnya terhadap variabel terikat, kinerja organisasi. Sebanyak 70 total kuesioner survei dari para responden yang kebetulan tengah melakukan pameran hasil produksi usaha mereka dan yang juga para pelaku usaha bertempat tinggal di sekitar tempat tinggal peneliti telah berhasil diproses dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa budaya organisasi Apollo, perilaku Conservative, dan perilaku Entrepreneur secara signifikan mempengaruhi kinerja organisasi sektor usaha kecil dan menengah, namun tidak demikian halnya dengan budaya Athena dan strategi persaingan, baik strategi Defender maupun strategi Prospector.

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This paper analyses an organizational culture, competitive strategy, and role behavior, and its impact on organizational performance in the Small and Medium Enterprises located in Jakarta. In this research, the researcher used two of four characteristics of organizational culture, Apollo and Athena culture, and in addition, used two of four characteristics of competitive strategy, Defender and Prospector. Those four independent variables were analyzed along with the other two independent variables, Entrepreneur and Conservative behaviors, to see its impact on organizational performance as dependent variable.

Researcher has successfully processed the total of 70 questionnaires from respondents who were participated in the exhibition held in Jakarta, as well as those who lived in Tebet, South Jakarta area. Using multiple regression analyses, the result shows that Apollo culture and two type of role behavior, Entrepreneur and Conservative, have significantly impacted organizational performance in the Small and Medium Enterprises; however, Athena culture and two types of competitive strategies, Defender and Prospector, did not have any impact towards the organizational performance in the Small and Medium Enterprises located in DKI Jakarta."

"The empirical research confirms that organizational culture has its positive impacts on the performance in business administration. The literature, however, revealed that the impact of organization culture in public administration remains limited, most study has been conducted outside Indonesia, and there is a challenge to public administration community to integrate values into structure, process and system of public organization. This dissertation examines to what extent do the organization cultural values impacts on the taxpayers service quality. By applying instrumental and terminal values theorized by Rockeah and Jones and service quality theorized by Zetihaml et al., Bergman and Kelfsjo, and by using quantitive approach which apply factor analysis, the research reveals 9 factors as dominant organization cultural values on Large Taxpayer Regional Office (LTRO) that is taxpayer Service quality, responsive, intelligent, obey to the superordinate, economy, learning, innovative, efficient and pluralism. Based on focus group discussion, the most dominant value is responsive at first level, follows by intelligent, obey to the superordinate, economy, learning, pluralism and taxpayer service quality at the second level and innovative and efficient at the third level. These level of values is regarded as a value system.By applying regression analysis, the research reveal that there is a positive impact between efficient, innovative and responsive on the taxpayer service quality, while a negative impact between obey to the superordinate on taxpayer service quality. As in the focus group discussion the informants confirm that the values system has been used in the climate of organization especially in decision making process and reward punishment system on LTRO, this research concluded that LTRO becomes a value driven organization.Findings of this research is that LTRO as a public organization has integrated values in the system and processes in the organization life, which is a theoretical implication of this research. lt is the advisable that the LTRO will maintain the value system by making it viable, balance, congruence and authenticity."

"Penelitian ini dilakukan untuk mengkaji pengaruh budaya organisasi, motivasi kerja terhadap kepuasan kerja personel Satuan Sabhara Polres Metro Bekasi. Kepuasan kerja personel sangat penting untuk memberikan pelayanan masyarakat di bidang keamanan dan ketertiban terutama dalam menghadapi berbagai bentuk permasalahan yang ada di masyarakat khususnya di wilayah hukum Polres Metro Bekasi. Penelitian ini menggunakan metode kuantitatif teknik random sampling untuk sampel terhadap 60 personel Satuan Sabhara Polres Metro Bekasi. Pengumpulan data budaya organisasi, motivasi kerja dan kepuasan kerja menggunakan kuesioner skala likert 5 poin. Analisis data menggunakan SEM untuk menjawab pertanyaan dan tujuan penelitian yang telah dirumuskan. Hasil uji terhadap koefisien parameter antara budaya organisasi terhadap kepuasan kerja menunjukkan terdapat pengaruh langsung sebesar 44,0%, sedangkan untuk pengaruh tidak langsung budaya organisasi terhadap kepuasan kerja melalui motivasi kerja didapat dengan mengalikan koefisien jalur (budaya organisasimotivasi kerja) dengan koefisien jalur (motivasi kerja kepuasan kerja ) sebesar 17,9% . Demikian juga untuk variabel motivasi kerja menunjukkan berpengaruh secara langsung dan tidak langsung terhadap kepuasan kerja. Hasil uji terhadap koefisien parameter antara motivasi kerja terhadap kepuasan kerja menunjukkan terdapat pengaruh langsung sebesar 24.1% terhadap kepuasan kerja, sedangkan untuk pengaruh tidak langsung motivasi kerja terhadap kepuasan kerja melalui budaya organisasi tidak terdapat pengaruh atau bernilai 0%. Sehingga nilai dari masing-masing pengaruh langsung variabel laten independent tersebut apabila secara bersama-sama menunjukkan kesesuaian dengan dengan Nilai R Square atau dengan kata lain hal ini menyatakan bahwa variabel budaya organisasi dan motivasi kerja mampu menjelaskan variabel kepuasan kerja sebesar (44,0%+24,1%) = 68,1%. Dapat disimpulkan bahwa budaya organisasi sebagai variabel yang memiliki pengaruh paling kuat terhadap peningkatan kepuasan kerja dengan dimensi terbesar pembentuk budaya organisasi adalah dimensi kerjasama. Oleh karena itu untuk memperoleh kepuasan kerja personel yang tinggi maka dimensi kerjasama merupakan hal penting yang harus diperhatikan.

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This study was conducted to examine the effect of organizational culture, work motivation on job satisfaction personnel of the Metro Bekasi Police Sabhara Unit. Job satisfaction of personnel is very important to provide community service in the field of security and order, especially in dealing with various forms of problems that exist in the community, especially in the jurisdiction of Metro Bekasi Police. This study uses a quantitative method of random sampling technique for a sample of 60 personnel from the Metro Bekasi Police Sabhara Unit. Data collection on organizational culture, work motivation and job satisfaction using the Likert scale 5-point questionnaire. Data analysis uses SEM to answer questions and research objectives that have been formulated. The test results on the parameter coefficient between organizational culture and job satisfaction showed that there was a direct effect of 44.0%, whereas for the indirect influence of organizational culture on job satisfaction through work motivation was obtained by multiplying the path coefficient (organizational culture → work motivation) with the path coefficient ( work motivation → job satisfaction) of 17.9%. Likewise for the work motivation variable shows a direct and indirect effect on job satisfaction. The test results on the parameter coefficient between work motivation and job satisfaction showed that there was a direct effect of 24.1% on job satisfaction, whereas for indirect effects of work motivation on job satisfaction through organizational culture there was no effect or worth 0%. So that the value of each of the direct effects of the independent latent variable when jointly shows conformity with Value R Square or in other words this states that the variable organizational culture and work motivation is able to explain the variable job satisfaction by (44.0% + 24.1%) = 68.1%. It can be concluded that organizational culture as a variable that has the strongest influence on increasing job satisfaction with the biggest dimensions forming organizational culture is a dimension of cooperation. Therefore, to get high job satisfaction, the dimensions of cooperation are important things that must be considered."

"Fenomena terkait budaya organisasi dan efektivitas organisasi sudah beredar di dalam dunia organisasi, dimana ada beberapa penemuan bahwa budaya organisasi mempengaruhi kinerja dari organisasi tersebut, dan kemudian dari penelitian yang berhubungan dengan efektivitas organisasi, ada beberapa penelitian yang memiliki kesimpulan bahwa salah satu faktor yang mempengaruhi efektivitas organisasi adalah budaya organisasi. Permasalahan yang dialami oleh sucofindo pada saat ini adalah dituntut nya peningkatan kinerja dari sucofindo dan serta adanya permasalahan terhadap budaya regulasi yang dibentuk oleh sucofindo sendiri, tujuan dari penelitian ini adalah untuk menemukan apakah adanya hubungan budaya organisasi terhadap efektivitas organisasi, dan temuan sementara ini yang dapat dipaparkan adalah penerapan budaya organisasi di sucofindo tinggi, dan efektivitas organisasi sucofindo juga tinggi, tetapi hubungan antara kedua variabel ini tidak ada.

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Phenomena related to organizational culture and organizational effectiveness are already circulating in the organizational world, where there are several findings that organizational culture affects the performance of the organization, and then from research related to organizational effectiveness, there are several studies that have concluded that one of the factors influencing an effectiveness organization is organizational culture. The problems experienced by sucofindo at the moment are the demands to improve the performance of sucofindo and the problems with the regulatory culture formed by sucofindo itself, the purpose of this study is to find out whether there is an organizational culture relationship to organizational effectiveness, and this interim findings can be explained that the application of organizational culture in sucofindo is high, and the effectiveness of sucofindo organizations is also high, but the relationship between these two variables does not exist. "

"Turnover menjadi suatu permasalahan yang sering dihadapi oleh manajemen di beberapa perusahaan. Employer attractiveness dapat menjadi strategi yang tepat untuk mengurangi turnover intention karyawan. Selain itu, organizational commitment sebagi faktor siginifikan yang dapat mempengaruhi turnover intention diajukan sebagai variabel mediasi pada penelitian ini. Penelitian ini bertujuan untuk menganlisis peran organizational commitment dalam memediasi pengaruh employer attractiveness terhadap turnover intention karyawan tetap head office PT Bintang Toedjoe. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan teknik pengumpulan data melalui survei, menyebarkan kuesioner pada 120 responden sesuai kriteria sampel. Teknik penarikan sampel yang digunakan adalah total sampling.Hasil penelitian memperlihatkan terdapat hubungan yang negatif signfikan antara employer attractivenessterhadap turnover intention, dan organizational commitment terhadap turnover intention, serta hubungan yang positif signifikan antara employer attractiveness terhadap organizational commitment. Lebih lanjut, hasil penelitian juga menunjukan bahwa organizational commitment memediasi secara penuh pengaruh employer attractivenessterhadap turnover intention karyawan tetap head office PT Bintang Toedjoe

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Turnover has been a problem that faced by management in several companies. Employer attractiveness can be the right strategy to reduce employee turnover intention. In addition, organizational commitment as a significant factor that can influence turnover intention is proposed as a mediating variable in this study. This study aims to analyze the role of organizational commitment in mediating the effects of employer attractiveness on turnover intention study on PT Bintang Toedjoe head office permanent employees. Researcher use quantitative approach and collect the data through surveys by distributing questionnaires to 120 respondents according to the sample criteria. The sampling technique of this study is total sampling.The results show that there are a significantly negative effects of employer attractiveness on turnover intention and organizational commitment on turnover intention, and also there is a significantly positive effects of employer attractiveness on organizational commitment. Furthermore, the result also shows that organizational commitment fully mediates the effects of employer attractiveness on turnover intention of PT Bintang Toedjoe head office's permanent employees."

"ABSTRAKTujuan dari penelitian ini adalah untuk menguji peran perceived insider statusdalam memediasi pengaruh antara participative decision making serta perceived organizational support dengan organizational citizenship behavior. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Pengumpulan data menggunakan kuesioner yang diberikan kepada 179 orang karyawan dari PT XYZ, sebuah perusahaan yang bergerak di industri kimia yang berlokasi di Banten, Indonesia. Setelah mengkonfirmasikan reliabilitas dan validitas alat ukur, pemodelan persamaan struktural dilakukan untuk memeriksa pengaruh yang dihipotesiskan. Temuan utama dalam penelitian ini adalah: perceived organizational support memediasi parsial pengaruh participative decision makingterhadap perceived insider status, perceived insider status memediasi parsial pengaruh participative decision making serta memediasi penuh pengaruh perceived organizational support terhadap organizational citizenship behavior, danparticipative decision making memiliki pengaruh positif serta perceived organizational support tidak memiliki pengaruh signifikan terhadap organizational citizenship behavior. Studi ini memperkuat pada literatur yang sudah ada tentang bagaimana mekanisme internalisasi partisipasi dalam pengambilan keputusan terhadap perilaku kerja.

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ABSTRACT The purpose of this study is to examine the roles of perceived insider status in mediating the relationship between participative decision making, perceived organizational support, and organizational citizenship behavior. Data were collected with survey questionnaires that were self administered to a sample of 179 employees from chemical industry company in Banten, Indonesia. After confirming the reliability and validity of the measurements, we conducted structural equation modeling to examine the hypothesized relationships. The main finding were perceived organizational support partially mediate the positive relationship between participative decision making and perceived insider status, perceived insider status partially mediate the relationship between participative decision making and organizational citizenship behavior, and perceived insider status fully mediate the relationship between perceived organizational support and organizational citizenship behavior. This study adds to the existing literature by showing the mechanism of how participative decision making will relate to discretionary behavior."

"ABSTRAKKegiatan Code of Conduct merupakan suatu program peningkatan budaya organisasi yang bertujuan untuk menumbuhkan budaya organisasi dengan tiga konsep utama sebagai pedoman perilaku PLN yang berupa Prinsip (Belief), Pikiran (Values) dan Perbuatan (Behavior). Kehadiran teknologi Code of Conduct berbasis aplikasi Komando pada organisasi PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Barat menggantikan bentuk Code of Conduct Manual. Praktis, seluruh pegawai wajib mengimplementasikan Code of Conduct berbasis aplikasi ini. Namun pada penerapannya, tidak semua pegawai memahami fitur aplikasi Komando. Melalui pendekatan budaya organisasi dan adopsi inovasi, penelitian ini bertujuan untuk menggali informasi dan menganalisis bagaimana implementasi dari pelaksanaan Code of Conduct melalui penggunaan aplikasi Komando. Penelitian ini menggunakan metode kualitatif dengan menggunakan metode in-depth interview dan observasi langsung pada pelaksanaan Code of Conduct maupun pada pegawai dan pengelola fungsi Sumber Daya Manusia PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Barat. Hasil penelitian menunjukkan bahwa penimplementasian budaya organisasi melalui aplikasi Komando tidak serta merta menjadi media dalam penguatan budaya organisasi. Hal ini dikarenakan dalam praktiknya banyak kegiatan Code of Conduct yang masih bersifat normatif, dimana pegawai menggunakan aplikasi ini sebagai suatu tanggung jawab dan kewajiban moral sebagai pegawai. Bukan karena kesadaran diri dalam mendukung penguatan identitas organisasi.

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ABSTRACTThe Code of Conduct activity is an organizational culture improvement program that aims to foster organizational culture with three main concepts as guidelines for PLN behavior in the form of principles (Belief), Thoughts (Values) and Actions (Behavior). The presence of Code of Conduct technology based on Komando application in the PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Barat replace the Manual Code of Conduct. Practically, all employees must implement this application-based Code of Conduct. But in reality, not all employees understand Komando application features. Through the approach of organizational culture and adoption of innovation, this research aims to explore information and analyze how the implementation of the Code of Conduct through the use of the Komando application. This study uses a qualitative method using the method of in-depth interviews and direct observation on the implementation of the Code of Conduct as well as on employees and managers of the Human Resources function of PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Barat. The results showed that the implementation of organizational culture through the application of Komando did not necessarily become the only media in strengthening organizational culture. This is happened because in practice many employees though that Code of Conduct activities are just normative, where employees use this application as a moral responsibility and obligation as an employee. Not because of self-awareness in supporting the strengthening of organizational identity."