Abstract :

 This study aims to analyze the effect of transfer, employee performance appraisal, and talent management on employee engagement, with job satisfaction as a mediating variable. The phenomenon of resignation requests or transfer of employees to other institutions is an issue frequently faced by various organizations, this is also the case at vertical units at the Regional Office of the Directorate General of Taxes in the Special Region of Yogyakarta. The research focused on the variables of transfers, performance appraisal, and talent management in the public sector which is rarely conducted. The researcher intends to examine employee engagement within organizations relate to Human Resource Management (HRM) policies. This research is quantitative, using questionnaires as the data collection method. The population in this study consisted of 381 employees from five tax offices. A purposive sampling method was used. From the 76 questionnaires collected, the data were then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that: (1) Talent Management has a positive and significant effect on job satisfaction, (2) Employee Performance Appraisal has a positive and significant effect on employee engagement, (3) Job Satisfaction has a positive and significant effect on employee engagement, (4) Talent Management has a positive and significant effect on employee engagement mediated by job satisfaction. This study will strengthen existing knowledge that HRM practices should be context-specific rather than universal, in order to better accommodate the unique human resource conditions at the Directorate General of Taxes.

---

Keywords :

Employee Engagement, Employee Performance Appraisal, Job Satisfaction, talent management, Transfers

---

References :

1. Ali-Yafei, A. M. S. (2024). The relationship between job rotation and work engagement: The mediating role of job satisfaction [Doctoral thesis, University of Central Lancashire]
2. Armstrong, M. (2014). Armstrong’s Handbook of Human Resource Management Practice (13th ed.). Kogan Page Limited.
3. Anwar, G., & Abdullah, N. N. (2021). The Impact of Human Resource Management Practice on Organizational Performance. International Journal of Engineering, Business and Management (IJEBM), 5, 35-47.
   https://doi.org/10.22161/ijebm.5.1.4
4. Azwar, S. (2019). Reliabilitas dan validitas (Edisi ke-4). Yogyakarta: Pustaka Pelajar
5. Bass, B. M., Avolio, B. J., Jung, D. I., & Berson, Y. (2003). Predicting unit performance by assessing transformational and transactional leadership. Journal of Applied Psychology, 88(2), 207–218. https://doi.org/10.1037/0021-9010.88.2.207
6. Bernardin, H. J., & Russell, J. E. A. (1992). Human resource management: An experiential approach (Series in Management). McGraw-Hill.
7. Bhatnagar, J. (2007). Talent management strategy of employee engagement in Indian ITES employees: Key to retention. Employee Relations, 29(6), 640–663. https://doi.org/10.1108/01425450710826122
8. Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). Lawrence Erlbaum Associates Publishers.
9. Collings, D. G., & Mellahi, K. (2009). Strategic talent management: A review and research agenda. Human Resource Management Review, 19(4), 304–313.
10. Dessler, G. (2020). Human Resource Management (16th ed.). Pearson
11. Direktorat Jenderal Pajak. (2021). Peraturan Direktur Jenderal Pajak Nomor PER-25/PJ/2021 Tentang Manajemen Karier di Lingkungan Direktorat Jenderal Pajak. Jakarta: Direktorat Jenderal Pajak.
12. Dzimbiri, George L., Molefi, M. Alex “Model of talent management for registered nurses in Malawian public hospitals” SA Journal of Industrial Psychology 48 (2022)
13. Frank Nana Kweku Otoo, 2024. “The mediating role of employee performance in the relationship between human resource management (HRM) practices and police service effectiveness,” IIM Ranchi Journal of Management Studies, Emerald Group Publishing Limited, vol. 3(2), pages 108-141, February
14. Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23 (Edisi ke-8). Semarang: Badan Penerbit Universitas Diponegoro
15. Gile, P. P., van de Klundert, J., & Buljac-Samardzic, M. (2022). Strategic human resource management and performance in public hospitals in Ethiopia
16. Iyigün, O., & Tays, A. (2023). The Relationship Between Employee Engagement and Job Satisfaction: A Study on Moroccan Companies. International Journal Of Commerce And Finance, 9(1), 68-87. Retrieved from https://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/327/258
17. Judge, T. A., Thoresen, C. J., Bono, J. E., & Patton, G. K. (2001). The job satisfaction-job performance relationship: A qualitative and quantitative review. Psychological Bulletin, 127(3), 376–407.
18. Kadarisman, M. (2012). Analysis on factors that influence job satisfaction of government employees. Journal of Administrative Science & Organization, 19(1)
19. Kahn, W. A. (1990). Psychological conditions of personal engagement and disengagement at work. Academy of Management Journal, 33(4), 692–724. https://doi.org/10.2307/256287
20. (2017). Manajemen sumber daya manusia (4th ed.). PT RajaGrafindo Persada.
21. Kementerian Keuangan Republik Indonesia. (2014). Keputusan Menteri Keuangan Republik Indonesia Nomor 467/KMK.01/2014 tentang Pengelolaan Kinerja di Lingkungan Kementerian Keuangan (1 Oktober 2014)
22. Kementerian Keuangan Republik Indonesia. (2016). Peraturan Menteri Keuangan Republik Indonesia Nomor 60/PMK.01/2016 tentang Manajemen Talenta Kementerian Keuangan (11 April 2016).
23. Kementerian Keuangan Republik Indonesia. (2020). Peraturan Menteri Keuangan Republik Indonesia Nomor 224/PMK.01/2020 tentang Manajemen Karier di Lingkungan Kementerian Keuangan (30 Desember 2020)
24. Khairina, F., Donard Games, & Yulihasri. (2022). The Influence of Talent Management Practices on Employee Performance : The Mediating Role of Employee Engagement and Employee Job Satisfaction. (Case Study at PT Bank Negara Indonesia (Persero) Tbk Regional Office 02). Enrichment : Journal of Management, 12(4), 2879-2892. https://doi.org/10.35335/enrichment.v12i4.748
25. Kreitner, R., & Kinicki, A. (2008). Organizational behavior: Key concepts, skills & best practices (8th ed.). McGraw-Hill.
26. Lewis, R. E., & Heckman, R. J. (2006). Talent management: A critical review. Human Resource Management Review, 16(2), 139–154
27. Locke, E. (1978) The Motivation to Work: What We Know. Advances in Motivation and Achievement, 10, 375-412
28. Luthans, F. (2010) Organizational Behaviour. McGraw-Hill, New Delhi.
29. Mathis, R. L., & Jackson, J. H. (2006). Human Resource Management. Thomson/South-Western
30. Pandey, A. (2024). Analysing the connections between employee engagement and performance appraisal reactions. International Journal of Research Publication and Reviews
31. Raja, R., Bobou, O., & Romanowska, I. (2021). Three hundred years of Palmyrene history: Unlocking archaeological data for studying past societal transformations. PLoS ONE, 16(11), e0256081.
32. Robbins, S. P., & Judge, T. A. (2008). Organizational behavior (15th ed.). Pearson Prentice Hall.
33. Rotea, C. C., Ploscaru, A. N., Bocean, C. G., Vărzaru, A. A., Mangra, M. G., & Mangra, G. I. (2023). The link between HRM practices and performance in healthcare: The mediating role of the organizational change process. Healthcare (Switzerland), 11(9), 1236
34. Sadeli, J. (2012) ‘The influence of leadership, talent management, organizational culture and organizational support on employee engagement’, International Research Journal of Business Studies, 5(3), pp. 1–21. https://doi: 10.21632/irjbs.5.3.30-50.
35. Saks, A. M. (2006). Antecedents and consequences of employee engagement. Journal of Managerial Psychology, 21(7), 600–619.
36. Salanova, M., Agut, S., & Peiró, J. M. (2005). Linking organizational resources and work engagement to employee performance and customer loyalty: The mediation of service climate. Journal of Applied Psychology, 90(6), 1217–1227.
37. Salim, I. R., Rahma, F. A., Laksana, K. A., Silalahi, G. A., & Sasmita, A. M. (2023). The effect of employee performance assessment on job satisfaction at private university with work motivation as a mediator
38. Schaufeli, W. B., & Bakker, A. B. (2022). Work Engagement: A Critical Assessment of the Concept and Its Measurements. In W. Ruch, A. Bakker, L. Tay, & F. Gander (Eds.), Handbook of Positive Psychology Assessment (pp. 273-295).
39. Schuler, R. S., Jackson, S. E., & Tarique, I. (2011). Global Talent Management and Global Talent Challenges: Strategic Opportunities for IHRM. Journal of World Business, 46, 506-516.
    https://doi.org/10.1016/j.jwb.2010.10.011
40. Sekaran, U., & Bougie, R. (2013). Research methods for business: A skill building approach (6th ed.). John Wiley & Sons.
41. Silverthorne, C. (2004). The impact of organizational culture and person‐organization fit on organizational commitment and job satisfaction in Taiwan. Leadership & Organization Development Journal, 25(7), 592–599.
42. Taiwo, Akeem A and Ezekiel, Evelyn (2023) Impact of Performance Appraisal on Employees Engagement: case of Academic Staff of Federal Polytechnic,
43. Undang-Undang Republik Indonesia Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 6. Jakarta: Sekretariat Negara