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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Dinamika Akuntansi Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi dan Bisnis Indonesia Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Riset Akuntansi dan Keuangan Indonesia
Suryo Pratolo
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Dampak Peran Komitmen Organisasional, Teknologi Informasi, Sistem Penghargaan dan Hukuman terhadap Pengukuran Kinerja Organisasional Pratolo, Suryo; Sofyani, Hafiez; Mukti, Arifin Hamsyah
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4782

Abstract

AbstractThe study aims to investigate the influence of organizational commitment, information technology, and justice of reward and punishment system on organizational performance measurement system. The population in this study was private universities registered in LLDikti region 6 Central Java. The samples were selected using convenience sampling method. Data collection was carried out by survey method using a questionnaire, and processed using SPSS. This study found that information technology and justice of reward punishment system have a significant positive effect on organizational performance measurement system. Meanwhile, organizational commitment has no significant positive effect on organizational performance measurement system. This study makes a theoretical contribution by confirming goal setting theory in its implementation in higher education. In practical terms, the results of this study can be used as input for higher education management to be able to improve the internal performance of study programs in universities.Keywords: Information technology; Justice of rewards & punishment system; Organizational commitment; Organizational performance measurement. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasional, teknologi informasi, serta sistem penghargaan dan hukuman terhadap sistem pengukuran kinerja organisasional. Populasi dalam penelitian ini adalah PTS yang terdaftar di LLDikti wilayah 6 di Jawa Tengah. Pemilihan sampel dilakukan dengan metode covenience sampling. Teknik pengumpulan data dilakukan dengan metode survey menggunakan kuisioner, serta diolah menggunakan SPSS. Hasil penelitian menemukan bahwa teknologi informasi serta keadilan sistem penghargaan dan hukuman berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Sedangkan komitmen organisasional tidak berpengaruh positif signifikan terhadap sistem pengukuran kinerja organisasional. Penelitian ini memberikan kontribusi teroritis dengan mengkonfirmasi goal setting theory pada implementasinya di perguruan tinggi. Adapun secara praktis, hasil penelitian ini dapat dijadikan masukan bagi manajemen perguruan tinggi untuk bisa meningkatkan kinerja internal program studi yang ada di perguruan tinggi.Kata Kunci: Keadilan sistem penghargaan & hukuman; Komitmen organisasional; Pengukuran kinerja organisasional; Teknologi informasi.
The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems Utami, Tiyas Puji; Pratolo, Suryo
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a17

Abstract

This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage.
Enhancing organizational performance through performance management systems and managerial accountability: The role of managerial competence Thamrin, Dara Alifa Fajriati; Pratolo, Suryo
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27213

Abstract

Research aims: This study aims to explore whether performance management systems (PMS) and managerial accountability (MA) affect organizational performance. It also considers managerial competence (MC) as a key factor in private higher education institutions (PHEIs) in Indonesia.Design/Methodology/Approach: The survey design employed a quantitative approach, utilizing questionnaires to collect data from 270 higher-ups in PHEIs in Indonesia. The relationships between the factors were determined using structural equation modeling (SEM) analysis to test direct and indirect effects.Research findings: The results unveiled that MC had a substantial influence on PMS, yet it did not directly affect MA or organizational performance. PMS enhanced both MA and organizational performance, and MA further improved performance. A serial mediation demonstrated that PMS and MA worked together to affect organizational performance, indicating that competence improved performance indirectly through better PMS and stronger accountability.Theoretical contribution/Originality: The current research proposes an extensive integration of theories, utilizing concepts from the resource-based view, goal setting, stewardship, resource orchestration, and equity theories, to examine how management capability influences organizational performance through PMS and MA.Practitioner/Policy implication: The study only considered PHEIs within Indonesia. Future studies could broaden their focus to include public universities or employ qualitative techniques to explore the causal processes underlying the observed patterns more thoroughly.Research limitation/Implication: The study only covers Indonesian companies; thus, future research should expand or add qualitative perspectives to acquire deeper insights.
Adaptability, Digital Transformation, and Financial Performance: The Moderating Role of Transformational Leadership in Private Higher Education Lathifah, Fidela Alby; Pratolo, Suryo; Utami, Tiyas Puji
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.15697

Abstract

The study aims to examine the impact of adaptability and digital transformation on the financial performance of Private Higher Education Institutions (HEIs) in Indonesia, with transformational leadership as a moderator variable. Motivated by the escalating competition within the higher education sector, this research posits that private institutions must enhance their adaptive capacities and strategically leverage digital transformation to achieve sustainable financial performance. The study was conducted through a survey of 281 senior leaders with financial decision-making authority from Private HEIs across Indonesia. Data analysis uses the Partial Least Squares method of Structural Equation Modeling. The results demonstrate that both adaptability and digital transformation positively affect financial performance. While transformational leadership functions as a pure moderator, it significantly strengthens the positive relationship between digital transformation and financial performance, but weakens the effect of adaptability on financial performance. This study offers a theoretical contribution to the literature on strategic management in HEIs, particularly in Private HEIs, and provides practical implications for leaders of private institutions seeking to foster transformational leadership and optimize digital technology integration to enhance financial performance.
Co-Authors Alfi Muthia Anjani Alfi Muthia Anjani Andi Nurcahya Andi Nurcahya Anwar, Misbahul Arifin Hamsyah Mukti Arifin Hamsyah Mukti Arifin Hamsyah Mukti Aristanti Widyaningsih Atmaja, Nandhika Ristyawardani Surya Bambang Jatmiko Bambang Jatmiko Binang Sukma Yudha, Binang Sukma Binary, Javanti Citra Rizki Amalia, Citra Rizki Dianingsih, Diah Hapsari Farida Ikhwandarti Febriana Diah Irmawati Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ilham Maulana Saud Ilham Maulana Saud Jabal Firdaus Arifin, Jabal Firdaus Karyanti Karyanti Kholifah Fil Ardhi Lathifah, Fidela Alby Misbahul Anwar Misbahul Anwar Misbahul Anwar Muchamad Imam Bintoro, Muchamad Imam Mukti, Arifin Hamsyah Nurcahya, Andi Rani, Ratih Hayu Ressy Amanda Noviyana Rudy Suryanto Sadjiman, Vidya Putri Spama, Diandra Talita Thamrin, Dara Alifa Fajriati Titi Laras Tiyas Puji Utami Tri Susilo Wahyu Aji Utami, Tiyas Puji Veni Soraya Dewi Vidya Putri Sadjiman