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All Journal Krisna: Kumpulan Riset Akuntansi
Komang Krisna Heryanda
Program Studi Ilmu Manajemen (S2), Universitas Pendidikan Ganesha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Praktik Strategi Penghematan Biaya dan Dampaknya terhadap Kinerja Sumber Daya Manusia : Perspektif Pegawai Kontrak di BPKPD Kabupaten Buleleng Putu Ventha Agustha; Komang Krisna Heryanda; M.Rudi Irwansyah
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.53-60

Abstract

Abstract This study aims to understand the implementation of cost-saving strategies at the Regional Finance and Revenue Management Agency (BPKPD) of Buleleng Regency and how such strategies are perceived by contract employees in relation to their performance. In the context of government budget efficiency, contract workers are often assumed to be the most affected group. Using a descriptive qualitative approach, the study employed in-depth interviews with several contract employees who had experienced the budget-saving measures directly. The findings reveal that although there were cost-saving measures such as benefit reduction and limited overtime, these did not significantly affect the performance of contract employees. Many maintained their performance standards due to strong work commitment, a sense of responsibility, and the expectation of contract renewal. These findings highlight the importance of psychological and motivational factors in maintaining performance, even in financially constrained environments. Keywords: cost-saving strategy, employee performance, contract workers, human resource management, BPKPD
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI NON PNS UNIVERSITAS PENDIDIKAN GANESHA Luh Wiwin Yuni Andarini; Komang Krisna Heryanda
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.67-74

Abstract

Abstract This study aims to analyze the impact of motivation, work environment, and compensation on the performance of non-Civil Servant (PNS) employees at Ganesha University of Education. This research uses a quantitative approach with a survey method, involving 189 respondents. The data analysis results indicate that motivation has a positive impact on employee performance, while the work environment has a negative impact, and compensation has a positive impact on performance. The implications of these findings are important for the management of Ganesha University of Education to enhance the performance of non-PNS employees by paying attention to motivation, work environment, and fair compensation in line with employees' contributions.. Keywords: Motivation, Work environment, Compensation
Implementasi Akuntansi Manajemen Berbasis Digital sebagai Alat Pengukuran Kinerja Sumber Daya Manusia pada UMKM di Kabupaten Buleleng Luh Seriadnyani; Komang Krisna Heryanda
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.61-66

Abstract

Abstract This study aims to analyze the implementation of digital-based management accounting as a tool for measuring human resource (HR) performance in Micro, Small, and Medium Enterprises (MSMEs) in Buleleng Regency. Digital transformation has significantly influenced financial recording systems and management control practices, including within small and medium-sized enterprises. However, the utilization of digital accounting systems as instruments for HR performance evaluation remains underexplored, particularly in regional MSME contexts. This research adopts a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation from selected MSMEs that have implemented digital accounting systems. Data analysis employed the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing, with validity ensured through source and method triangulation. The findings indicate that the implementation of digital-based management accounting enhances financial transparency, facilitates employee productivity monitoring, and supports performance evaluation based on quantitative indicators such as sales target achievement and labor cost efficiency. Nevertheless, challenges include limited digital literacy and resistance to changes in work systems. This study contributes theoretically by enriching the discourse on digital management accounting within MSME contexts and practically by offering recommendations to optimize digital systems for improving HR performance. Keywords: Digital Management Accounting, Human Resource Performance, MSMEs, Digital Transformation, Case Study
Co-Authors Luh Seriadnyani Luh Wiwin Yuni Andarini M.Rudi Irwansyah Putu Ventha Agustha