The Effect of High Targets in The Development of Infrastructure and Organizational Culture on Organizational Commitments to Employees and Performance

This study provides evidence that achieving performance at high targets in infrastructure development requires an OCE and organizational culture. This study is driven by the high target for infrastructure development in Indonesia from 2015 to 2020 as a strategic policy to help support economic growth and fair distribution of social welfare. Multigroup Analysis assesses the moderating effects of the high target in infrastructure development and organizational culture. This result suggests that OCE has a positive impact on motivation, which subsequently has a significant impact on performance. Moreover, motivation has been shown to moderate the relationship between high targets and OCE. On the other hand, this finding shows that achieving high infrastructure development targets requires a strong organizational culture that will impact performance positively and significantly through increased motivation.


I. INTRODUCTION
Several studies on targets point out the important role of targets in performance evaluation, as their achievement or exceedance is often associated with the purpose of incentives [1]- [4].In almost all organizations, targets play an important role as one of the elements of management control [5], [6].Targets also serve as decision aids in planning, coordination, and resource allocation [7]- [9].The organization's commitment to its employees is evident in its focus on employee satisfaction, satisfaction of work, equity and compensation, and investing in skills and rewards [10].Standard incentive plans award bonuses when performance reaches target levels.Bonuses typically increase if performance exceeds this target [11], [12].These aspects of OCE are important in enabling employees to achieve their targets best [9].
Resource-based theory indicates that organizations require internal capability structures that adapt to external environmental conditions to achieve targets according to previously established targets.OCE helps in achieving effective organizational performance.They create social climate as a key resource by building corporate culture as a key competency.Many researchers consider culture the established behaviours, values, beliefs, and perceptions employees share about an organization [13]- [15].
Achieving organizational goals requires the target of hiring employees who are dedicated to achieving peak organizational performance.Management control in almost all organizations includes using existing targets [6], [16].Target setting is especially important when evaluating performance because achieving or exceeding targets often involves incentives [4].The targets also guide making decisions, harmonizing plans, and allocating resources [8], [9].Recent contributions of the resource-based view frame the social environment within the firm as important things in capability development [17].Studies have shown that companies that promote a culture of education and participation in their employees tend to become more loyal, committed, and innovative while also creating 'community-building' environments [10], [18].Many companies believe that corporate culture is a culture that has a significant impact on organizational performance [13].Culture can cause significant differences in people's perceptions of the world and how they manage their businesses.Company culture shapes how employees perceive the world.Different environmental changes are believed to be different for workers with different national cultures, professional cultures, sectors, and subcultures because what is seen varies by location [19], [20].
This study examines the effectiveness of OCE in contributing to organizational performance by improving work motivation.Furthermore, this study also investigates how organizational culture contributes to performance.Previous HR studies have only investigated direct relationships between HRM practice variables, but this study first investigates whether a company's corporate culture is strong or weak.The reason for choosing a strong and weak culture in this study is that a strong culture strongly influences employee behaviour.A strong sense of common ground and deep-rooted values marks strong cultures.More and more members of organizations are embracing core values and becoming more engaged in member behaviour.High levels of cohesion and intimacy create an environment of high internal behavioural control.A tangible effect of a strong culture is lower employee turnover.A strong culture shows employees a commitment to the organization's ideals [21].More specifically, this study investigates his OCE's contribution to achieving high targets in infrastructure policy development and organizational culture to achieve performance.For this purpose, we classify the targets into high and flexible targets in infrastructure development.

II. LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
The commitment of an organization to its employees is defined as being demonstrated in a variety of ways, such as the general degree of care given to the mental and physical health of its workforce, the concern for intrinsic job satisfaction and employee development, the alignment of financial compensation with job satisfaction, and the readiness to share exceptional financial returns with employees across all levels [13], [18], [22], [23].OCE perception increased employees' awareness or concern about fulfilling their tasks, according to research by Eisenberger et al. [18] and Moorman et al. [22].OCE also combines a sense of connection to the company [24] with more initiative and innovation on the part of employees, even without direct compensation.OCE's sense of community and involvement is the primary reason for the impact on organizations mentioned above [11].OCE has a positive impact on performance.Community and dedication are key factors in creating strong bonds.People are more likely to cooperate, work more quickly, and produce better work with a strong love bond [18].Motivated personnel will boost organizational productivity, leading to better profitability [25].They also will be less inclined to be involved in things that could harm the organisation because they have a high sense of dedication [26].

H1: The Organization's Commitment to Employees contributes to performance positively by increasing work motivation
If high targets adhere to the time, quality, and quantity guidelines specified in the prior planning, they will be successful [9].Aspects of OCE will help identify employees' best efforts in meeting targets [9], [11].Commitment from the organisation is required to achieve the targeted plan according to predetermined standards.Standard incentive schemes offer bonuses if performance exceeds the intended amount.Generally, if the performance surpasses this objective, the bonus will increase proportionally [12].OCE has the biggest potential to boost productivity in businesses with ambitious targets.Setting high targets is important to attain optimal performance and high revenues.Through an experimental study, Webb et al. [27] discovered that while difficulty targets were a negative factor, encouraging participants to work harder resulted in motivation to reach higher productivity.Targets are frequently associated with monetary incentives.Monetary incentives, like the aim, motivate the business's direction, duration, and intensity [28].Therefore, the effects of motivation from targets and financial incentives complement each other when economic conditions do not change.
H2: A high target in the development of infrastructure moderates the contribution of the Organization's Commitment to Employees (OCE) on performance through work motivation The essence of corporate culture emerges from how organisations conduct business, how customers and employees are treated, autonomy or freedom in the workplace, and the level of loyalty displayed by their employees to the company.There is no single culture that is optimal for human resource development.The culture at Mac McDonald's differs from that of Wendy's.Culture can be strong or weak [29], [30], with firms with values that are strongly held by the majority of employees being said to have a strong culture [31].In Japan, Sony, Honda, and Toyota are often identified as companies with a strong culture, while in the United States, they are IBM, 3 M, and Merck.Culture can affect the behaviour, productivity and expectations of workers.He provides guidelines (benchmarks) for standard performance for workers.When returning to their country, most expatriates from America, if the business is not running well, tend to blame the local population, calling it irresponsible, unmotivated, and having low honesty.This accusation is not true (pointless) because most of the problems are problems of cultural differences that deeply affect how people view the world and operate their businesses [32].In Korea, Confucian work ethics emphasizes the value of contributions to society, work groups and corporations [11].Still, the relationship of a company or company with workers takes place according to paternalism.Leaders are anticipated to assume responsibility for inferiors' development and well-being [11].Korean business ethics and Confucian paternalism combine to produce a climate where companies forcefully commit to their workers and admit great fidelity from workers [33].Culture in an ideal association is a strong culture [32].Murphy et al. [34] argue that artistic strength influences the intensity of geste.Culture in an ideal association is a strong culture.H3: Organizational Commitment to Employees (OCE) is a high target in infrastructure development, and organizational culture fit indirectly contributes significantly to improved performance.

III. METHODS
In 2015, the Indonesian government began implementing strategic policies focused on infrastructure development, with ambitious targets for 2020.It is demonstrated by infrastructure spending amounting to IDR420 trillion.This number has increased by 157% since 2014.That is, IDR is only 163 trillion.Respondents were managers/field leaders from BUMN (State-Owned Enterprise) contractors and private contractors directly or indirectly involved in infrastructure projects scattered in several regions.Data is collected through interviews, telephone, and correspondence.The number of questionnaires that were re-analyzed and worth analyzing were 204 respondents who participated in several positions: Managing Director (8.3%), Director of Planning and Development (10.3%), Director of Infrastructure (11.3%),EPC and Foreign Director (3.4%), Finance Director (8.8%), Project Operations Director (13.7%),Human Resources Director (12.7%),Investment and System Director (9.3%), Supervisor (22.2%).Data on respondents was obtained from the Public Works Department.In addition to data from respondents, data on the physical achievements of infrastructure development that have been built are also used as performance indicator data to confirm performance achievements.

A. Operational Definition of Variables 1. Organization's Commitment to Employees (OCE)
OCE focuses on employees' emotional and physical health at all levels, employee satisfaction and development in the workplace, the appropriateness and fairness of financial rewards, and the It is related to the desire to share profits with employees.The OCE are compensation welfare, job satisfaction, and profit sharing, assessed using a 5-point Likert scale suggested by Eisenberger et al. [35].Number 1 represents "the leaders strongly disagree with certain policies towards employees", and number 5 represents "the leader strongly agrees with the policy towards the employee".Second, investments made by companies in training and education, welfare benefits, and pension funds are assessed using a 5-point Likert scale filled out by senior leaders or managers.Number 1 represents "less" in education development investment, employee competency, and total compensation investment compared to major competitors, number 3 represents "equal", and number 5 represents "more".

Target Setting
Target is an objective to be achieved.Targets are a vital part of management control in almost every organization, and they also serve as supplementary information for planning, coordination, or resource allocation decisions [5], [8], [9].A high target level means that goals can only be adjusted if these targets become less difficult or too easy to achieve after economic conditions change [36].However, some companies do not adjust their target.Researchers developed a seven-item target-setting concept based on Arnold and Artz [9].Respondents use lofty targets and choose flexible targets using a 5-point Likert scale.Respondent ratings ranged from 1 = "totally disagree" to 5 = "totally agree".

Organizational Culture
Culture refers to how people in an area develop behaviour and how they do things at the time [32].Sometimes, corporate culture is also defined as an organizational culture, namely outlining the right behaviour, binding and motivating individuals and emphasizing the solution when there is doubt.Culture regulates how companies process information, internal relationships, and values [37].We use Cascio's [31] instrument to assess corporate culture using a 7-point Likert scale.Rating: Respondents move from "strongly disagree" (1) to "strongly agree" (7).The cultural variables used are derived from Schein's organizational theory and Cascio's theory of ten cultural categories commonly represented by Ivancevich [31] and Robbin [38].The 10 major classifications also help managers assess different cultures and systematically test their employees.According to Cascio [32], some ideas about HR practices outlined in a systematic study are 1) sense of self and space, 2) clothing and appearance, 3) food and eating habits, 4) communication and language, 5) time and time perception, 6) interpersonal relationships, 7) values and norms, 8) beliefs and attitudes, 9) work motivation and practices, 10) mental processes and learning.

Work Motivation
According to Vroom, most behaviours are considered under people's control, and, therefore, it is motivated.Work motivation variables are measuring instruments developed by Nadler and Lawler [39].From the instrument developed by Nadler and Lawler [39], work motivation refers to the expectation paradigm, which is derived in three parts: the first part contains 11 questions that relate to what someone expects if they have done something well ([E → P] expectancy), the second part contains 11 questions related to how important the expectations are desired ([P → O] expectancy), the third part contains 3 questions related to desired expectations when someone has worked hard (valence), where E = effort, P =perfomance, and O = outcomes.Each part of the work motivation instrument in its measurement uses a seven-point scale with a low score (point 1) showing low motivation, while a high score (point 7) shows high motivation.

Performance
Company performance is continuously leveraging human resources to achieve desired results.Using a seven-point Likert scale, Becker and Gerhart's performance measurement [40] includes productivity, profit, quality, organizational survival, customer complaint, scrap rate, growth, and market share.Respondents' assessment moves from 1 = "strongly disagree" to 7 = "strongly agree".

Uncertainty
We controlled for this in all analyses since market changes and uncertainty affect firm performance.Uncertainty was measured using Miller's five-point Likert scale with five anchors [40].This measure assessed product obsolescence rates, the frequency of changes in industry marketing practices and technology, and the predictability of competitor activity and customer demand.

B. Descriptive Statistic
Descriptive statistical results for each variable regarding respondents' perceptions are presented in Table I.The theoretical range is nearly the same as the actual one, with an average of 21.63 and a standard deviation 5.723.It means that the data distribution has small gaps.The sentiment given by the respondents in response to the questionnaire showed a standard deviation of 5.723.It shows that the organization's commitment to employees is adequate.The work motivation variables were obtained from calculations using the Vroom formula.Its calculated with [E→P] x [(P→O)(V)].Besides, this variable has an average value of 205.01 with 60.352 of standard deviation, showing the impact of being sufficiently motivated to work.
The descriptive statistical test of the target variable indicates that the actual range of 7 to 37 is within the theoretical range of 4 to 28, with a mean of 26.03 and a standard deviation of 3.36.It reflects that responses are scattered, and gaps in the data are small.Respondents' perceptions of the questionnaire showed an average of 3.521 on a seven-point Likert scale.It indicates respondents' tendency to make adequate choices (mid-range).The mean of 36.54 and standard deviation of 10.542 indicate small data gaps for different organizational cultures.It means that the respondents' answers are spread and relatively small.From Table I, it appears that the respondents consisting of decision makers/managers gave a positive and sufficient value to the culture in the company, which means that it is one of the basic capital for management to develop human resources in a company based on culture which is considered good enough for people.However, the company must keep looking for which side of the company needs improvement.
The descriptive results of the performance variable show a mean of 40.19 and a standard deviation of 9.061.It is interpreted that the distribution of the data and the differences are quite small.At the same time, respondents' perception of the performance variable showed an average score of 40.19 on a 7-point scale, which indicates that performance tends to be quite good.The variation in uncertainty indicates that the actual range is akin to the theoretical range, with incredibly broad and extreme responses.All businesses are uncertain when they have extreme values-the mean value of 18.19 with a standard deviation 5.011, indicating low dispersion in the data.Respondents who experience uncertainty often remain content with what they currently have.

C. Analysis Technique
This study employs multivariate structural equation modelling techniques with a multigroup analysis to investigate the presence of moderating effects.The multigroup analysis approach that uses is suggested by Bagozzi [41] and Kenny [42].Before evaluating the general structural model, the main assumptions of SEM must be tested, including 1) the normality of data, particularly at the multivariate level, 2) The variance of errors is not significant, 3) There are no singularities or multicollinearity present, 4) No anomalies have been detected.Hence, Kenny [42] recommended testing all groups before multigroup analysis to ensure the relationships between variables are consistent and that the models are fit.
As presented in Table II, the preliminary fit criteria are met, and an overall adequate structural model is assessed.A new multigroup analysis can be implemented after determining that the structural model for all groups matches the data and meets the required assumptions.Structural equations are displayed as follows: Table II reveals that the data fits with the specific structural model.Reviewing and interpreting the standardized regression weights between variables is necessary when the structural model has been validated.Table III demonstrates the results of parameter estimation and variable determination.The outcomes indicate that OCE positively and significantly impacts work motivation, while work motivation also impacts performance.Uncertainty variables are control variables with a minor but negative effect on performance.

D. Multigroup Analysis
This study determines and measures the moderating influence of target setting with four steps that should be followed.Divide the sample into two groups: high target settings and flexible target settings.Cluster analysis yielded sample groups with difficulty targets (average 4.1 of seven scales) up to 87 and sample groups with flexible targets (average 2.03 of seven scales) up to 117.The number of members in each sample group consistently met the minimum sample threshold for data analysis in SEM ≥ 50 or more, and multivariate normality requirements accommodated even the difficult and flexible target.
The second step involves estimating the models for both groups simultaneously, using the χ2 values and df.The χ2 value is 371.325 with df = 324.TLI (NNFI) is 0.915 or above the threshold of 0.90.TLI (NNFI) determines the goodness of fit model with multigroup analysis.We divided the sample into two groups.Multigroup context analyses that use χ2 to assess overall model fit are more reliable because χ2 is highly sensitive to the sample size of each group and can vary widely.The Tucker-Lewis index (TLI), also known as the non-normalized fit index or NNFI, is recommended because it has a significant degree of independence from sample size effects.Furthermore, there is a constrained path between the work motivation variable and firm performance, which means that the structural path from the two variables remains consistent across both sample groups.The constrained model is then estimated again.The χ2 result for the constrained model is 377.324(df = 365) with TLI (NNFI) = 0.933 (> 0.90).
The third stage involves comparing the constrained and unconstrained models, using their respective values for χ2.This comparison gives a deviation χ2 (df 2) = 6.012, but the chi-square table value for α = 0.05 at df 2 is 5.821.It indicates a moderating role of target identification variables.Essentially, the presence or absence of a target determines the impact of work motivation on performance.The final step is to assess the parameters between target difficulty and flexibility, as shown in Tables IV and V, since the target setting can affect motivation and performance.However, Table VI demonstrates that the OCE, organizational culture and targets are in sync to drive performance improvement, which can be considered an indirect effect.

IV. RESULTS AND DISCUSSION
The resulting OCE parameter estimate for motivation was 0.454, while motivation to perform was 0.234.OCE indirectly affected performance through motivation, which was 0.101, while the direct effect was 0.126.These results support H1.It means that OCE affects motivation and promotes work performance positively and significantly.
Then, comparing the unconstrained and the χ2 constrained models yields a difference χ2 (df 2) = 6.012.The chi-square table is 5.821, and this value is at α = 0.05 with df 2. So, H2 is supported.These findings suggest the moderating effect of target setting on the relationship between OCE and company performance through work motivation.The estimated result parameters between sample group variables tending to have high OCE on work motivation have a significant positive effect (0.567).
At the same time, in a group with flexible targets, OCE on work motivation has a positive impact (0.304) and is important for company performance.In the high-target group, performance-oriented work motivation had a significant positive effect (0.358).Something to consider for sample groups that tend to have flexible targets is performance-oriented work motivation, which has a positive (0.024) but insignificant effect on firm work performance.
The indirect effect results show that the quality of the OCE effect on performance through work motivation in the group with the high target is 0.0189.On the other hand, in the flexibility target group, it is 0.068.At the same time, the impact of OCE on performance through work motivation in the sample group with a strong organizational culture is 0.199, while in the sample group with a weak organizational culture, it is 0.0390.This result supports H3.It shows that with its strong organizational culture and difficulty focusing, OCE will greatly contribute to performance through work motivation.However, from this result, we can infer that the influence of work motivation on business performance is greater for the high-target group than for the sample group with flexibility targets.A group with a strong organizational culture will be larger than a sample group with a weak organizational culture, so we can know the compatibility in determining targets and the organizational culture to be built.
Through work motivation, OCE has a significant and advantageous effect on performance.When properly addressed to employees, OCE can provide motivational benefits such as a close-knit community, good working relationships, employee loyalty and dedication, and dedication to work.This effort ultimately improves the company's performance.In this study, the focus on organizational target setting and culture practices should be emphasized to comprehend the impact of motivation on organization performance fully.Work motivation positively and significantly impacts business performance in the sample group with a high tendency to apply target.
In contrast, work motivation was positive in the lower target orientation sample group but did not significantly impact business performance.Combining OCE, strong organizational culture, and high targets contributes indirectly to organizational performance through work motivation.The results of this study show that companies with a high target and a strong culture perform better than companies with just a high target setting.The results of this study suggest that sample groups with a high propensity to set targets are less likely to adhere to them when using a weak organizational culture.

V. CONCLUSION
Scholars in strategic management have been around for a long time and pay attention to achieving high/difficult targets by implementing an effective corporate culture.The response to the problems that arise is generally to conclude that corporate culture requires appropriate structures and processes to achieve good results in the market [11].This study concludes that another factor -human and cultural aspects -may be important in effectively implementing the target [9].In particular, companies that strive to form closer emotional bonds with their employees by being more open and contributing to employee well-being can achieve similar financial rewards.Motivation, dedication, and collaboration that then arise among employees can produce valuable competitive resources.Of course, these traits are part of a competitive advantage that competitors will find difficult to imitate [17].
However, OCE has the greatest potential to improve performance in companies with high targets.High targets in the development of infrastructures are needed to achieve maximum profit.Execution will be most effective if something is promised and the substance to be executed.This study concludes that the analysis of corporate culture and resource-based views are related to targets [9], [11] in practice can be complementary.Assetspecific internal resources such as a motivated and loyal workforce can help achieve high targets.The findings also suggest that serious interests must be considered to ensure that indiscriminate employment or wages do not harm public beliefs and tastes.The belief in community and the sense born of a company's commitment to its employees can be one of the company's strongest resources.However, this tends to build gradually; It will be difficult to find again if lost.
The researcher must remind the reader that this study was conducted in Indonesia.The study results might differ in America, Europe, or other Asian countries.In Korea, companies adhere to communal culture and expectations of paternalism.Confucianism became the dominant ethic, and thus, groups were believed to be more important than individuals [11], [44]- [46].So, employees are willing to go the extra mile to help the company support them and envision their existence for many years.For example, existing case studies of Korean companies have shown how companies with a strong commitment to their employees experience reciprocal employee dedication in the face of uncertainty [33], [47].In communal culture, profits from OCE can be enlarged.So, it is too early to generalize this study's results with countries with more individualistic or transactional ethics.However, commitment to employees and employee perceptions of commitment has been proven to manifest dedication and initiative [18], [22], [23].These responses will make human resources especially valuable where targets are difficult to achieve.In short, this study's findings should apply to other cultures.

TABLE III .
RESULTS OF OCE PARAMETER ANALYSIS AND INTERPRETATION

TABLE IV .
PARAMETRIC ANALYSIS RESULTS FOR HIGH TARGETS IN INFRASTRUCTURE DEVELOPMENT