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All Journal Benefit : Journal of Bussiness, Economics, and Finance
Anne Putri
Institut Teknologi dan Bisnis Haji Agus Salim, Bukittinggi
Economics, Econometrics & Finance Education

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Pengaruh Kompensasi Finansial Dan Non Finansial Terhadap Kinerja Pengurus Dan Pegawai Bumdesma Se Kabupaten Tanah Datar Yang Di Mediasi Motivasi Kerja Zulli Rustam; Anne Putri; Imran Imran
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 3 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i3.1831

Abstract

Compensation is one of the key factors in human resource management, as it can influence the level of employee motivation and performance. This study aims to analyze the effect of financial and non-financial compensation on the performance of managers and employees of BUMDESMA in Tanah Datar Regency, with work motivation as a mediating variable. The object of this study includes all managers and employees of BUMDESMA (Joint Village-Owned Enterprises) in Tanah Datar Regency, totaling 60 individuals, who were also used as the research sample. This study employs the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results indicate that financial compensation has a negative and significant effect on the performance of managers and employees of BUMDESMA. Meanwhile, non-financial compensation has a positive and significant effect on performance. Work motivation is also found to have a positive and significant effect on the performance of managers and employees. In addition, both financial and non-financial compensation have a positive and significant effect on work motivation. The findings further reveal that work motivation is able to mediate the effect of both financial and non-financial compensation on the performance of managers and employees of BUMDESMA in Tanah Datar Regency.
Implikasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Dalam Penatausahaan Anggaran Operasional Pada Kantor Kementerian Agama Kota Bukittinggi Fauzi Fauzi; Anne Putri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1272

Abstract

Penelitian ini bertujuan untuk menganalisis implikasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam penatausahaan anggaran operasional di Kantor Kementerian Agama Kota Bukittinggi. SAKTI sebagai sistem keuangan digital terintegrasi menggantikan berbagai aplikasi sebelumnya dan mencakup perencanaan, pelaksanaan, hingga pertanggungjawaban anggaran. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan telaah dokumen. Hasilnya menunjukkan bahwa SAKTI meningkatkan efisiensi dan akuntabilitas, mempermudah pelaporan keuangan, mempercepat proses, serta mendorong transparansi melalui fitur audit trail dan akses berbasis peran. Aplikasi ini juga memperkuat kapasitas SDM dan mencegah penyimpangan anggaran. Namun, tantangan yang dihadapi mencakup beban server tinggi dan keterbatasan kompetensi operator. Pelatihan teknis dan dukungan manajerial menjadi faktor penting dalam keberhasilan implementasi. Secara keseluruhan, SAKTI mendukung tata kelola keuangan yang lebih efisien dan transparan dalam transformasi digital sektor pemerintahan.
Co-Authors Fauzi Fauzi Imran Imran Zulli Rustam