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Strategic management accounting: teknologi informasi dan kinerja perguruan tinggi Yuniarti, Rina; Junaidi, Ahmad; Riswandi, Pedi; Bahrun, Khairul
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1204

Abstract

Perguruan tinggi berperan dalam menciptakan sumber daya manusia yang handal dan mampu bersaing skala nasional maupun internasional. Sumber daya manusia yang menunjang kemajuan suatu bangsa dibidang ekonomi, sosial dan budaya, sehingga perguruan tinggi sangat berkonstribusi terciptanya sumber daya manusia handal dan berdaya saing regional dan global. Tujuan penelitian ini adalah menguji pengaruh teknologi informasi terhadap kinerja perguruan tinggi dimediasi strategic management accounting. Variabel dependen dalam penelitian ini adalah kinerja perguruan tinggi, variabel mediasi adalah strategic management accounting dan variabel independen adalah teknologi informasi. Jenis data dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan secara online. Populasi dalam penelitian berjumlah 84 dan Sampel penelitian berjumlah 60 responden dengan teknik pengambilan sampel menggunakan sampel jenuh. Teknik analisis data menggunakan SEM PLS diolah dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja perguruan tinggi, teknologi informasi berpengaruh positif signifikan terhadap strategic management accounting dan strategic management accounting memediasi penuh pengaruh teknologi informasi terhadap kinerja perguruan tinggi.
Kinerja Pegawai: Kecerdasan Emosional dan Sikap Kerja Subandrio, Subandrio; AP, M Galy Njoman; Bahrun, Khairul
Solusi Vol. 22 No. 4 (2024): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i4.10797

Abstract

The quality and competence of human resources are key aspects that influence organizational success and a company's ability to design strategies to compete in an increasingly competitive market. The purpose of this study is to determine whether emotional intelligence and work attitude affect employee performance at the Secretariat of the Regional House of Representatives (DPRD) of Seluma Regency. This study is categorized as quantitative research, with a population encompassing all employees at the Secretariat of DPRD Seluma Regency, totaling 50 employees. A sample of 48 individuals was used, selected through a saturated sampling approach. Two independent variables (X) were used: emotional intelligence and work attitude, while the dependent variable (Y) was employee performance. The data was collected as primary data through directly distributed questionnaires. The data analysis technique employed was multiple linear regression, processed using SPSS version 26, which included validity testing, reliability testing, classical assumption testing, and hypothesis testing. The research results indicate that emotional intelligence has a positive and significant effect on employee performance, meaning that the better employees manage their emotional intelligence, the higher their performance. Additionally, work attitude also has a positive and significant impact on performance, showing that an increase in emotional intelligence and work attitude among employees will enhance their performance.