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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Kompetitif
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PERAN MANAGEMENT CONTROL SYSTEM DAN TATA KELOLA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI farwitawati, reni; Fithrie, Souvya; Masirun
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 1 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v22i1.25706

Abstract

Management Control System (MCS) mendorong manajemen universitas untuk fokus pada pencapaian kinerja yang diharapkan. Sayangnya penelitian tentang MCS di sektor publik, masih sangat terbatas terutama di universitas. Telah dikatakan bahwa MCS mempengaruhi Kinerja Perguruan Tinggi meskipun dengan cara yang lemah. Namun, ada variabel lain yang mempengaruhi peran MCS terhadap kinerja perguruan tinggi. Tata kelola universitas yang baik adalah salah satunya. Kim (2008) menyatakan bahwa faktor tata kelola universitas menentukan keberhasilan manajemen, kontrol kualitas dan kinerja organisasi. Penelitian ini berusaha untuk menguji peran tata kelola universitas di bawah pengaruh MCS terhadap Kinerja. Penelitian dilakukan terhadap 2 Perguruan Tinggi Negeri di Pekanbaru. Data dianalisa menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS). Melalui analisis regresi berganda ditemukan bahwa terdapat pengaruh MCS terhadap kinerja perguruan tinggi. Selanjutnya tata kelola memoderasi pengaruh MCS terhadap kinerja perguruan tinggi
DUKUNGAN MANAJEMEN PUNCAK MEMODERASI PENGARUH KAPASITAS STAFF TERHADAP KINERJA ORGANISASI Dwika Lodia Putri; Farwitawati, Reni; Masirun
Jurnal Daya Saing Vol. 11 No. 2 (2025): Jurnal Daya Saing (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2148

Abstract

This study examines the effect of staff capacity on the performance of higher education institutions (HEIs) in Riau, with a focus on the moderating role of top management support. In the context of higher education, staff capacity, which includes adequate knowledge, skills, and experience, is expected to improve operational effectiveness, especially in the areas of teaching, research, and services. However, the effect of staff capacity cannot always be realized without adequate support from top management. Therefore, this study uses Resource Dependency Theory (RDT) to examine the role of top management support in moderating the relationship between staff capacity and HEI performance. This study collected data from 382 lecturers at universities in Riau using simple random sampling technique. The results showed that staff capacity has a significant positive influence on HEI performance, with top management support serving as a moderator that strengthens the relationship. The findings indicate the importance of synergy between staff capacity and top management support in improving university performance. This study contributes to the education management literature by providing empirical evidence on the influence of staff capacity and top management support on organizational performance in the higher education sector
OPTIMALISASI TATA KELOLA KEUANGAN PADA KELOMPOK USAHA KULINER MERPATI SAKTI Farwitawati, Reni; Masirun; Fithrie, Souvya; Nanda, Satria Tri
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2002

Abstract

Usaha Mikro Kecil Menengah (UMKM) memainkan peran penting dalam perekonomian, terutama di Indonesia, di mana mereka berkontribusi signifikan terhadap penciptaan lapangan kerja dan pertumbuhan ekonomi. Salah satu UMKM yang menjadi fokus Tim PKM adalah kelompok usaha kuliner MerpatiSakti di Kelurahan Binawidya, Kecamatan Tampan. Meskipun mengalami pertumbuhan, pengelolaan keuangan mereka masih belum optimal. Oleh karena itu, pelatihan tata kelola keuangan diperlukan untuk meningkatkan kapasitassumber daya manusia dan memperbaiki tata kelola usaha. Dengan meningkatnya digitalisasi, UMKM dituntut untuk beradaptasi dan memanfaatkan teknologi dalam pemasaran dan manajemen keuangan. Namun, banyak pelaku usaha kuliner menghadapi tantangan dalam manajemen biaya, pengelolaan kas, manajemen risiko, dan optimalisasi pendapatan. Pelatihan tata kelola keuangan akan membantu mereka memahami akuntansi, analisis finansial, dan strategi pengelolaan yang efektif. Permasalahan utama yang dihadapi mitra adalah kurangnya kemampuan dalam melakukan tata kelola keuangan yang benar. Oleh karena itu, solusi yang ditawarkan adalah memberikan pelatihan agar pelaku UMKM dapat memahami dan menyusun tata kelola keuangan yang baik. Target dari program ini adalah peningkatan pengetahuan mitra mengenai pengelolaan keuangan yang efektif. Metode pelaksanaan kegiatan ini adalah dengan cara sosialisasi dan pelatihan penyusunan laporan keuangan sederhana menggunakan akuntansi. Target jumlah peserta adalah semua anggota kelompok Usaha Kuliner Merpati Sakti. Kegiatan PKM ini berjalan dengan lancar. Semua peserta antusia mengikuti acara hingga selesai dan merasakan manfaatnya bagi usaha mereka. Hasil dari kegiatan ini adalah meningkatnya pemahaman dan keterampilan peserta dalam pengelolaan keuangan usaha.
BUDAYA PEMBELAJARAN ORGANISASI DAN PROSES PEMBELAJARAN ORGANISASI SERTA PENGARUHNYA TERHADAP KINERJA ORGANISASI DAN KINERJA BERKELANJUTAN DI PERGURUAN TINGGI Arini, Arini; Masirun; Dwika Lodia Putri; Farwitawati, Reni
Jurnal Daya Saing Vol. 11 No. 3 (2025): Jurnal Daya Saing (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2397

Abstract

This study aims to analyze the influence of organizational learning culture on organizational performance and sustainable performance, with the organizational learning process as a mediating variable. A quantitative approach was employed by conducting a survey of lecturers at universities in Riau Province, and the data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The findings reveal that the organizational learning culture has a significant effect on the organizational learning process, which in turn enhances both organizational performance and sustainable performance. Furthermore, the organizational learning process is proven to mediate the relationship between organizational learning culture and organizational performance. These results support the Natural Resource-Based View (NRBV) theory, which positions organizational learning as a strategic resource that is difficult to imitate and serves as a source of long-term competitive advantage. This study is limited by its sample, which only covered universities in Riau Province, its cross-sectional design, and the restricted scope of variables. Future research is suggested to expand the sample coverage, employ longitudinal designs, and include additional variables such as transformational leadership, innovation, and the adoption of digital technologies. Theoretically, this study contributes to the enrichment of organizational learning literature in higher education, while practically it provides implications for university leaders to foster a learning culture that promotes openness, collaboration, and knowledge management in order to improve academic quality, governance, and organizational sustainability
Enhancing HEI’s Performance: The Strategic Role of Accreditation and Motivation farwitawati, Reni; Masirun; Fithrie, Souvya
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to analyze the effect of accreditation on higher education institutions (HEI’s) performance with motivation as a mediating variable. The main research question addresses how accreditation contributes to improving HEI’s performance, both directly and through enhancing lecturers’ motivation. The research employed a quantitative approach using Partial Least Square Structural Equation Modeling (PLS-SEM) based on data collected from 342 lecturers under LLDIKTI 17. The findings indicate that accreditation has a positive and significant effect on both HEI’s performance and lecturers’ motivation, while motivation also significantly influences HEI’s performance. Furthermore, motivation was found to mediate the relationship between accreditation and performance, highlighting the psychological role of academic staff in implementing institutional quality standards. The results suggest that efforts to improve accreditation quality should be accompanied by strategies to strengthen motivation in order to achieve sustainable institutional performance excellence. This study contributes theoretically to the development of performance models grounded in the Resource-Based View (RBV) framework and offers practical implications for higher education management in designing effective quality assurance and incentive policies
Co-Authors Arini Arini Dwika Lodia Putri Fithrie, Souvya Reni Farwitawati, Reni satria tri nanda, satria tri