Garuda - Garba Rujukan Digital

PENGARUH PENILAIAN KINERJA, PENGEMBANGAN SDM, KOMPETENSI, DAN KOMITMEN ORGANISASIONAL TERHADAP PRODUKTIVITAS KERJA (Survei pada Auditor di Badan Pemeriksa Keuangan Republik Indonesia) Sumardjo, Mahendro
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 11, No 1 (2011): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v11i1.1096

Badan Pemeriksa Keuangan Repubik Indonesia (BPK-RI) diharapkan mampu menghasilkan produktivitas kerja yang tinggi berkenaan dengan pemeriksaan atas pengelolaan dan tanggung jawab keuangan negara. Dalam hal ini para auditor di BPK-RI harus mampu menghasilkan produktivitas laporan pemeriksaan secara optimal. Tujuan penelitian ini adalah untuk menganalisis dan mengetahui pengaruh penilaian kinerja, pengembangan SDM, kompetensi, dan komitmen organisasional terhadap produktivitas kerja auditor di BPK-RI, baik secara parsial maupun simultan. Metode penelitian yang digunakan descriptive dan explanatory survey terhadap unit sampel sebesar 350 auditor. Pengujian hipotesis penelitian menggunakan analisis jalur (path analysis), untuk pengolahan data hasil penyebaran kuesioner digunakan program komputer SPSS Versi 13.0 for Windows. Hasil pengujian hipotesis pertama menunjukkan terdapat pengaruh yang positif dan signifikan dari penilaian kinerja yang meliputi relevansi, akseptabilitas, keandalan, kepraktisan, dan kepekaan terhadap produktivitas kerja auditor di BPK-RI. Hasil pengujian hipotesis ke-dua menunjukkan terdapat pengaruh yang positif dan signifikan dari pengembangan SDM yang mencakup pembelajaran, pelatihan, pengembangan karir, pendidikan, dan pengalaman terhadap produktivitas kerja auditor di BPK-RI. Hasil pengujian hipotesis ke-tiga menunjukkan terdapat pengaruh yang positif dan signifikan dari kompetensi auditor yang mencakup kompetensi intelektual, kompetensi emosional, dan kompetensi sosial terhadap produktivitas kerja auditor di BPK-RI. Hasil pengujian hipotesis ke-empat menunjukkan terdapat pengaruh yang positif dan signifikan dari komitmen organisasional yang mencakup komitmen afektif, komitmen kontinu, dan komitmen normatif terhadap produktivitas kerja auditor di BPK-RI. Hasil pengujian hipotesis ke-lima menunjukkan terdapat pengaruh yang positif dan signifikan dari penilaian kinerja, pengembangan SDM, kompetensi, dan komitmen organisasional terhadap produktivitas kerja auditor di BPK-RI, baik secara parsial maupun simultan.

Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Alawiyah, Tina Tuti; Sumardjo, Mahendro; Darmastuti, Dewi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK DAN PANDEMI COVID 19 TERHADAP AUDITOR SWITCHING Ramadan, Wahyu Rizky; Sumardjo, Mahendro; Aswar, Khoirul
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4827

This study is a quantitative study with the aim of knowing and testing the effect of audit opinion, the reputation of a public accounting firm and the COVID-19 pandemic on auditor switching. This study uses annual financial report data on infrastructure, technology and transportation and logistics sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Determination of the sample in this study using purposive sampling method in order to obtain 235 objects of observation or samples from 59 infrastructure, technology and transportation and logistics companies that meet the research criteria. Testing the hypothesis of this study using logistic regression analysis with SPSS 26 program with a significance level of 5% (0.05). The results of the testing of this study state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching 3) the covid 19 pandemic variable has no effect and has a negative value on auditor switching and does not affect the company's condition to continue its business (going concern). Keywords: Auditor Switching; Audit Opinion; Covid 19 Pandemic; KAP Reputation AbstrakPenelitian ini merupakan penelitian kuantitatif yang meliliki tujuan untuk mengetahui dan menguji pengaruh opini audit, reputasi kantor akuntan publik dan pandemi covid 19 terhadap auditor switching. Penelitian ini menggunakan data laporan keuangan tahunan pada perusahaan sektor infrastruktur, teknologi dan transportasi dan logistik yang telah terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2020. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 235 objek pengamatan atau sampel dari 59 perusahaan infrastruktur, teknologi dan transportasi dan logistik yang memenuhi kriteria penelitian. Pengujian hipotesis penelitian ini menggunakan analisis regresi logistik dengan program SPSS 26 dengan tingkat signifikansi sebesar 5% (0,05). Hasil dari pengujian penelitian ini menyatakan bahwa secara parsial 1) variabel opini audit tdak berpengaruh dan bernilai negatif terhadap auditor switching; 2) variabel reputasi kantor akuntan publik tidak berpengaruh tetapi memiliki nilai positif terhadap auditor switching 3) variabel pandemi covid 19 tidak berpengaruh dan memiliki nilai negatif terhadap auditor switching dan tidak memengaruhi kondisi perusahaan untuk tetap melangsungkan usahanya (going concern). Kata Kunci: Auditor Switching; Opini Audit; Pandemi Covid 19; Reputasi KAP

PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASIONAL, DAN JOB INSECURITY TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) (STUDI PADA PEGAWAI NON-PNS KEMENTERIAN SOSIAL RI) Priyadi, Dhisa Tania; Sumardjo, Mahendro; Iman Mulyono, Santosa
Jurnal Ilmu Manajemen Terapan Vol. 2 No. 1 (2020): Jurnal Ilmu Manajemen Terapan (September 2020)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v2i1.282

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh kepuasan kerja, komitmen organisasional, dan job insecurity terhadap Organizational Citizenship Behaviour (OCB). Populasi dalam penelitian ini adalah pegawai honorer Direktorat Jenderal Perlindungan dan Jaminan Sosial, Kementerian Sosial Republik Indonesia. Sampel yang digunakan sebesar 75 responden dengan menggunakan teknik probability sampling, khususnya simple random sampling. Teknik pengumpulan data dalam penelitian ini ialah dengan menggunakan kuesioner. Teknik analisis data yang digunakan ialah metode analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: 1) Kepuasan Kerja berpengaruh signifikan terhadap Organizational Citizenship Behavior (OCB) dengan nilai koefisien jalur sebesar 0.259; 2) Komitmen Organisasional berpengaruh signifikan terhadap Organizational Citizenship Behavior (OCB) dengan nilai koefisien jalur sebesar 0.777; dan 3) Job Insecurity menunjukkan pengaruh yang tidak signifikan dan memiliki hubungan negatif terhadap Organizational Citizenship Behavior (OCB) dengan nilai koefisien jalur sebesar -0.071.

FACTORS AFFECTING ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON THE ENVIRONMENT OF COMMUNITY ORGANIZATIONS IN INDONESIA Navis, Maolan Wildan; Widiastuti, Ni Putu Eka; Sumardjo, Mahendro
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.05

The objective of this research is to analyze the influence of all the exogenous variables on organizational citizenship behavior through the organizational culture. This research uses primary data that were obtained by giving the questionnaires directly to the participants of this research as well as using google form. The total number of participants of this research is 75 samples which include people with different positions ranging from syuriah level to MWC level. The method of the research used in this research is multivariate analysis with SEM. The results of this research showed that transformational leadership significantly influenced organizational culture, Transformational Leadership to Organizational citizenship behavior had no significant impact, HR Reposition significantly impacted Organization culture, HR Reposition had a positive and significant influence on organizational citizenship behavior, Spiritual Quotient had a significant effect on Organizational Culture, Spiritual Quotient had a negative and significant effect on organizational citizenship behavior and Organizational citizenship behavior had a positive and significant influence on Organization Culture. For future research, it is advised to take the research time range from 6 to 12 months to get a more complete analysis. And since the scope of research is only PCNU, it is also advised that for further research to do different objects such as PWNU or even PBNU so that the research can result in a distinctive and unique finding that can be compared to the findings of this research.

Efektivitas Whistleblowing System Dalam Pemenuhan Nilai-Nilai Dasar BPK RI Putri, Rahmita Syania; Sumardjo, Mahendro; Sumilir, Sumilir
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini berfokus untuk mengetahui tingkat keefektivitasan penerapan whistleblowing system dalam pemenuhan nilai-nilai dasar Badan Pemeriksaan Keuangan Republik Indonesia serta mengetahui tingkat pelanggaran yang dilakukan oleh pelaksana dan auditor BPK RI. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan paradigma interpretif dan pendekatan fenomenologi. Teknik analisis data yang digunakan pada saat pengumpulan data berupa wawancara, observasi, dan dokumentasi kepada informan kunci serta informan pendukung. Hasil dari penelitian ini adalah bahwa Badan Pemeriksa Keuangan sudah melakukan upaya yang cukup baik dalam meningkatkan keeftivitasan whistleblowing system dengan berbagai macam cara serta sudah dengan giat mengupayakan agar tingkat pelanggaran yang dilakukan oleh pelaksana BPK menurun. Whistleblowing system yang dibangun oleh BPK sejak tahun 2012-2013 merupakan salah satu bentuk upaya implementasi untuk meningkatkan kepatuhan dan integritas pada Badan pemeriksa Keuangan. Penerapan whistleblowing system di BPK sudah terlaksanakan dengan baik namun belum optimal antaranya dikarenakan kurangnya tenaga di whistleblowing itu tersendiri dan masih ada keenganan pegawai BPK untuk melakukan pengaduan melalui whistleblowing system. Oleh karena itu BPK masih dapat melakukan peningkatan secara kualitas terhadap whistleblowing system yang sudah dimiliki.

MANAGEMENT STRATEGY IN THE PROCESS OF DEVELOPING HUMAN RESOURCES IN THE COVID-19 PANDEMIC (CASE STUDY: PT. PAN BROTHERS, TBK) Seven Purba, Yuni Tanti; Ariani, Nani; Sumardjo, Mahendro
Dinasti International Journal of Education Management And Social Science Vol. 2 No. 4 (2021): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i4.832

This study contains the company management strategy of PT Pan Brothers, Tbk in the process of developing human resources during the COVID-19 pandemic. The process of developing human resources during a pandemic is carried out by the company thats like recruitment, training, controlling, performance appraisal and evaluation without layoffs. This research method uses qualitative research methods with a case study approach. This study uses primary data obtained directly from informants namely assistant company managers, company labor unions and HR consultants. The results showed that implementation of the human resource development process carried out by companies during the pandemic was not much different from the development of human resources before the pandemic, only the process mechanism was different. The company provides applications or systems to facilitate the process of developing human resources during the COVID-19 pandemic by utilizing technology in the industrial revolution 4.0. Researchers also found that during the pandemic, employee loyalty was needed as mentioned by Malayu and Armstrong so that an integrated relationship was created between the company and employees in the process of developing human resources.

The Influence of Competence, Training, and Efficacy on the Development Expectations of Widyaiswara with Affective Commitment as a Moderating Variable in Agencies Implementing Talent Management Tunsiah, Siti; Sumardjo, Mahendro; Marzuki, Faisal
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7213

This research explores how competence, training, and self-efficacy influence the growth expectations of widyaiswara, with affective commitment serving as a moderating variable in institutions that have adopted talent management practices. Data were collected via Google Forms containing statements related to each of the studied variables. The sample consisted of 100 widyaiswara respondents. Data analysis was conducted using SmartPLS 4.0, employing the PLS method for hypothesis testing, which involved two stages: evaluation of the outer model and the inner model. The findings indicate that competence does not have a significant effect on growth expectations. In contrast, both training and self-efficacy show a significant positive impact. Additionally, the moderating role of affective commitment does not influence the relationship between competence and growth expectations, but it significantly strengthens the effect of training on growth expectations.

The Influence of the Ability to Manage Job Stress, Person Job Fit, and Work Relations on Employee Loyalty and Job Satisfaction as a Moderation Variable in Employees PT. Sreeya Sewu Indonesia Tbk Slaughterhouse Division Hutabarat, Junita; Marzuki, Faisal; Sumardjo, Mahendro; Setiadi, Iwan Kresna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7611

This research is conducted to examine the effect of several key organizational factors on employee loyalty, specifically focusing on the ability to manage work stress, person-job fit, and the quality of work relationships. Additionally, this study investigates the role of job satisfaction as a moderating variable that may strengthen or weaken the relationship between these factors and employee loyalty. The study is centered on employees working at PT. Sreeya Sewu Indonesia Tbk, specifically within the Slaughterhouse Division. A quantitative research method is employed to ensure objectivity and statistical validity. The sample for this research consists of 100 employees, selected through a simple random sampling technique to represent the larger employee population fairly. Data collection was carried out through a structured questionnaire distributed digitally using Google Forms, allowing for efficient and widespread distribution. To analyze the data, this research utilizes the Partial Least Squares (PLS) method with the assistance of SmartPLS version 4 software. The use of PLS is appropriate for testing complex relationships between latent variables and for predictive modeling. Through this approach, the research aims to provide valuable insights into how stress management capabilities, job fit, and interpersonal dynamics contribute to fostering loyalty among employees, moderated by the level of job satisfaction.

Efektivitas Whistleblowing System Dalam Pemenuhan Nilai-Nilai Dasar BPK RI Putri, Rahmita Syania; Sumardjo, Mahendro; Sumilir, Sumilir
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini berfokus untuk mengetahui tingkat keefektivitasan penerapan whistleblowing system dalam pemenuhan nilai-nilai dasar Badan Pemeriksaan Keuangan Republik Indonesia serta mengetahui tingkat pelanggaran yang dilakukan oleh pelaksana dan auditor BPK RI. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan paradigma interpretif dan pendekatan fenomenologi. Teknik analisis data yang digunakan pada saat pengumpulan data berupa wawancara, observasi, dan dokumentasi kepada informan kunci serta informan pendukung. Hasil dari penelitian ini adalah bahwa Badan Pemeriksa Keuangan sudah melakukan upaya yang cukup baik dalam meningkatkan keeftivitasan whistleblowing system dengan berbagai macam cara serta sudah dengan giat mengupayakan agar tingkat pelanggaran yang dilakukan oleh pelaksana BPK menurun. Whistleblowing system yang dibangun oleh BPK sejak tahun 2012-2013 merupakan salah satu bentuk upaya implementasi untuk meningkatkan kepatuhan dan integritas pada Badan pemeriksa Keuangan. Penerapan whistleblowing system di BPK sudah terlaksanakan dengan baik namun belum optimal antaranya dikarenakan kurangnya tenaga di whistleblowing itu tersendiri dan masih ada keenganan pegawai BPK untuk melakukan pengaduan melalui whistleblowing system. Oleh karena itu BPK masih dapat melakukan peningkatan secara kualitas terhadap whistleblowing system yang sudah dimiliki.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search