Dinda Ninengah Sandra
Universitas Swadaya Gunung Jati

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Pengaruh Kompetensi SDM dan Smart Working Terhadap Perilaku Kinerja SDM Penggerak Pembangunan Desa Kertayasa Dinda Ninengah Sandra; Anna Suzana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 3 (2026): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i3.11687

Abstract

This study aims to examine the effect of human resource competence and smart working on the performance behavior of human resources involved in village development. A quantitative associative design was employed, with data collected through questionnaires distributed to 125 respondents selected using simple random sampling from a population of 182 village development actors. The data were analyzed using multiple linear regression with SPSS. The findings reveal that human resource competence significantly affects performance behavior (t = 5.691; sig = 0.000), while smart working also has a significant positive effect (t = 3.249; sig = 0.001). Simultaneously, both variables significantly influence performance behavior, with a coefficient of determination of 48.9%. This study contributes to the literature on human resource management by integrating human resource competence and smart working as determinants of performance behavior, particularly in the context of village development. The results highlight the importance of strengthening HR training and implementing smart working practices to support sustainable village development.