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All Journal Potensio IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA YUME : Journal of Management Jurnal Ilmu Manajemen dan Akuntansi Terapan EconBank : Journal Economics and Banking JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Coopetition : Jurnal Ilmiah Manajemen Journal of Economics and Business UBS GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan PREDIKSI : Jurnal Administrasi dan Kebijakan Jurnal Manajemen dan Pemasaran Jasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Sustainable Business Journal Riwayat: Educational Journal of History and Humanities Tematik
Wardoyo, Paulus
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Institutional Logic Conflict in Performance-Based Budget Reform: A Qualitative Study of Private University Governance Indudewi, Dian; Nafasati, Febrina; Wardoyo, Paulus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4842

Abstract

This study is motivated by the increasing demand for financial accountability and discipline in private non-profit universities that primarily rely on student-derived funding, particularly amid leadership transitions and budgeting reforms. The research aims to examine the practical challenges of implementing performance-based budgeting within the management control system at PTS X in Semarang. A qualitative single-case study design was employed. Data were collected through in-depth interviews with 11 key managerial actors, including vice rectors, deans, bureau heads, and work unit leaders directly involved in budget allocation. The data were analyzed using NVIVO to identify key managerial issues and coordination challenges during the budgeting process. The findings reveal that the adoption of the money follows program approach and the use of Key Performance Indicators (KPIs) enhanced budget structure and accountability. However, its effectiveness was constrained by an uneven understanding of KPIs at the operational level and frequent budget adjustments. The study concludes that strengthening internal communication, deepening KPI internalization, and ensuring policy consistency are essential to optimizing the full management control system cycle.
Hubungan Kompetensi dan Budaya Organisasi terhadap Kinerja Karyawan: Tinjauan Peran Moderasi Teknologi Informasi (Studi pada Rumah Sakit Cepoko Gunungpati Semarang) Haryo, Raden Risang; Widjajanti, Kesi; Wardoyo, Paulus
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/dfhkvr29

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam peran teknologi informasi sebagai variabel moderasi dalam hubungan antara kompetensi dan budaya organisasi terhadap kinerja karyawan pada sebuah rumah sakit swasta. Penelitian ini menggunakan pendekatan explanatory research dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 103 karyawan di Rumah Sakit Cepoko Gunungpati Semarang. Metode pengambilan sampel yang diterapkan adalah non-probability sampling dengan teknik sensus, sehingga seluruh populasi dijadikan sebagai responden. Analisis data dilakukan menggunakan pendekatan Moderated Regression Analysis (MRA) untuk menguji hubungan antar variabel sekaligus peran moderasi teknologi informasi. Hasil penelitian menunjukkan bahwa kompetensi karyawan berpengaruh signifikan terhadap kinerja, di mana pengaruh tersebut semakin kuat dengan adanya dukungan teknologi informasi. Di sisi lain, budaya organisasi juga memiliki pengaruh yang signifikan, namun menunjukkan arah negatif terhadap kinerja ketika dimoderasi oleh teknologi informasi. Selain itu, nilai Adjusted R Square sebesar 0,930 menunjukkan bahwa kombinasi variabel kompetensi, budaya organisasi, dan teknologi informasi mampu menjelaskan sebesar 93,0% variasi kinerja karyawan, sementara sisanya sebesar 7,0% dipengaruhi oleh faktor lain yang tidak termasuk dalam model penelitian ini.
Co-Authors Abdullah Abdullah Arifanto, Bangun Atria Noviani, Nindy Devita, Rina Gusma Dian Indudewi Djoko Santoso Febrianto, Hendra Haryo, Raden Risang Heri Prabowo Indarto Indarto Kartika Yudha, Prasetya Panji Kesi Widjajanti Khoirulloh, Hamid Kuswardani, Dc Kuswardhani, DC Nafasati, Febrina Nugroho, Andika Yuliana Esti Prabowo, Nunki Adhi Prasetyaningrum, Septi Indah Purwantini, Sri Purwanto, Joko None Putra, Narendra Bayu Rachman, Fausan Nur Romadhona, Jesa Arinda Rusdianti, Endang Saddewisasi, Wyati Sarastri, Linggar Sari, Tiara Nira Savitri, Fania Mutiara Septianto, Mahardika Ferry Setyo Nugroho Setyoninsih, Sulis Sudarmaji, Arip Sujito Sujito utaminingsih, adijati Yuli Budiati