Explanation Of The Effectiveness Of Public Performance In The Implementation Of Work From Anywhere Through Operational Cost Management at Regional Office IV BKN Makassar

Main Article Content

Jaira Toding Rongko
Maiercherinra Daud

Abstract

Digital transformation has encouraged public sector organizations to adopt the Work From Anywhere (WFA) policy as a strategy to enhance work flexibility and organizational efficiency. However, empirical evidence regarding the mediating role of operational cost management in explaining the relationship between WFA implementation and public performance effectiveness remains limited. This study aims to examine the effect of WFA implementation on public performance effectiveness and to investigate the mediating role of operational cost management at the Regional Office IV of the National Civil Service Agency (BKN) Makassar. This study employed a quantitative approach with a cross-sectional design. Data were collected through questionnaires distributed to 55 employees selected using purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that WFA implementation has a positive and significant effect on public performance effectiveness (β = 0.548; p < 0.001) and operational cost management (β = 0.693; p < 0.001). Operational cost management also has a positive and significant effect on public performance effectiveness (β = 0.373; p = 0.002) and significantly mediates the relationship between WFA implementation and public performance effectiveness (β = 0.258; p = 0.004). The model explains 72.2% of the variance in public performance effectiveness. These findings suggest that the effectiveness of WFA implementation in the public sector depends not only on work flexibility but also on effective operational cost management, which contributes to improved organizational performance and public service quality.

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How to Cite
Rongko, J. T., & Daud, M. (2026). Explanation Of The Effectiveness Of Public Performance In The Implementation Of Work From Anywhere Through Operational Cost Management at Regional Office IV BKN Makassar. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 6(1), 1424–1440. https://doi.org/10.56799/ekoma.v6i1.21178
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Articles
Author Biography

Maiercherinra Daud, Universitas Kristen Indonesia Paulus

Maiercherinra Daud is a lecturer in Accounting at Universitas Kristen Indonesia Paulus. She is actively involved in teaching and academic activities in the field of accounting and contributes to the development of accounting education and research at the university.

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