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Nur Rizkianti Suryanto
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Pengaruh Sistem Informasi Manajemen Terhadap Kinerja Pegawai Dengan Kepuasan Pengguna Sistem Sebagai Variabel Intervening (Survei Pada Pengguna SIMDA di OPD Kota Palu): The Influence of Management Information Systems on Employee Performance with System User Satisfaction as an Intervening Variable (Survey of Simda Users In Opd Palu City) Nur Rizkianti Suryanto; Rasmi Nur Anggraeni
Jurnal Sinar Manajemen Vol. 10 No. 3: NOVEMBER 2023
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i3.4485

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem informasi manajemen terhadap kinerja karyawan dengan kepuasan pengguna sistem sebagai variabel intervening dengan teori Technology Acceptance Model (TAM). Data yang digunakan dalam penelitian ini menggunakan kuesioner. Populasi dalam penelitian ini adalah pengguna SIMDA di OPD Kota Palu dan jumlah sampel sebanyak 164 responden. Jenis penelitian ini adalah kuantitatif dan menggunakan Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa (1) sistem informasi manajemen berpengaruh positif dan signifikan terhadap kinerja pegawai; (2) sistem informasi manajemen berpengaruh positif dan signifikan terhadap kepuasan pengguna sistem; (3) kepuasan pengguna sistem berpengaruh positif dan signifikan terhadap kinerja pegawai; dan (4) kepuasan pengguna sistem memediasi pengaruh kualitas sistem informasi manajemen terhadap kinerja pegawai.
Human Capital Constrains in the implemetation of Pesantren Accounting Guidelines (PAP): Evidence from a modern Pesantren Al-Istiqamah Ngata Baru in Central Sulawesi Arnianti; Suwedy; Nur Rizkianti Suryanto; Muhammad Bashri Bas
Jurnal Sinar Manajemen Vol. 12 No. 2: July 2025
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.8676

Abstract

This study aims to analyze the human resource (HR) constraints in the implementation of the Pesantren Accounting Guidelines (PAP) at Pondok Pesantren Modern (PPM) Al-Istiqamah Ngata Baru, Central Sulawesi. Using a qualitative case study design, data were collected through in-depth interviews, direct observation, and analysis of the pesantren’s financial documents. The findings reveal that limited accounting competencies among staff, lack of PAP socialization and training, absence of professional accountant assistance, and multiple work responsibilities are the main barriers to implementation. In addition, low digital literacy and reliance on manual systems increase the risk of errors and reduce the quality of financial reporting. These limitations lead to low accountability, restricted access to funding, and declining stakeholder trust. The study highlights that human resources are the key determinant in the successful implementation of PAP. Recommendations include regular training, professional mentoring, the use of simple accounting applications, and institutional support from pesantren leaders, government, and professional accounting bodies. Keywords: Pesantren Accounting Guidelines, Human Resources, Accountability, Financial Reporting, Pesantren