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All Journal Balance : Jurnal Akuntansi dan Manajemen Journal of Management, Economic, and Accounting
Malian, Iskandar
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Transformasi Peran Sumber Daya Manusia Di Era Digital: Pengaruh Kompetensi Digital Dan Budaya Organisasi Yang Adaptif Terhadap Kinerja Manajer Sumber Daya Manusia Pahlan, M.; Malian, Iskandar; Kesuma, Darwin; Fitriadi, Heri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.953

Abstract

Era digital telah mengubah fungsi Sumber Daya Manusia (SDM) secara fundamental, menuntut pergeseran dari peran administratif menjadi mitra strategis. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi digital dan budaya organisasi yang adaptif terhadap kinerja manajer SDM di Sumatera Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 95 manajer SDM dari berbagai perusahaan di Sumatera Selatan yang dipilih secara purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kompetensi digital berpengaruh positif signifikan terhadap kinerja manajer SDM. Selain itu, budaya organisasi yang adaptif juga terbukti memiliki pengaruh positif yang signifikan terhadap kinerja mereka. Temuan ini menyoroti urgensi bagi organisasi untuk berinvestasi dalam mengembangkan keterampilan digital para profesional SDM dan untuk menumbuhkan budaya organisasi yang fleksibel dan responsif terhadap perubahan untuk mengoptimalkan kinerja SDM dan kontribusinya terhadap bisnis.   The digital era has fundamentally transformed the function of Human Resources (HR), demanding a shift from administrative roles to strategic partners. This study aims to analyze the influence of digital competence and adaptive organizational culture on the performance of HR managers in South Sumatra. This research employs a quantitative method with a survey approach. Data was collected through questionnaires distributed to 95 HR managers from various companies in South Sumatra, selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results show that digital competence has a significant positive effect on the performance of HR managers. Furthermore, an adaptive organizational culture also proves to have a significant positive influence on their performance. These findings highlight the urgency for organizations to invest in developing the digital skills of HR professionals and to cultivate an organizational culture that is flexible and responsive to change to optimize HR performance and its contribution to the business.  
The Effect Of Cash Turnover And Profitability On Financial Performance At PT.Golden Great Borneo Lahat Branch Saputra, Fauzan Luthfi; Malian, Iskandar; Hayani, Hayani
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1132

Abstract

The objectives of this research include: to determine the effect of cash turnover on financial performance at PT.Golden Great Borneo Lahat Branch,to determine the effect of profitability on financial performance at PT.Golden Great Borneo Lahat Branch and to determine the effect of cash turnover and profitability on financial performance at PT.Golden Great Borneo Lahat Branch. The sample of this research is PT Golden Great Borneo Lahat Branch with a period of 5 years from 2020-2024. This research uses qualitative research, using data sources including: primary data, secondary data, population and samples. Data collection methods used are: observation, interviews and distribution of questionnaires to a number of respondents. As well as using validity and reliability measuring tools, analysis prerequisite tests,then using data analysis methods using multiple regression analysis, hypothesis testing in the form of t-tests and F-tests. As well as correlation coefficients and determination coefficients. Data analysis in this study uses SPSS 23.0. From the results of the study,it is seen partially with the t test that the cash turnover variable with t count> from t table or 4.440>2.571 or sig t <0.03 then Ho is rejected and Hi is accepted,this shows that there is a significant influence between the cash turnover variable on the financial performance variable at PT Golden Great Borneo Lahat Branch and probability with t count> from t table or 6.909>2.571 or sig t <0.01 then Ho is rejected and Hi is accepted, this shows that there is a significant influence between the profitability variable on the financial performance variable at PT Golden Great Borneo Lahat Branch. From the test results, the F count value is greater than F table (15.492>9.01).This shows that the cash turnover variable and the profitability variable simultaneously have a significant effect on the financial performance variable. The test was carried out with a 95% confidence level. The simultaneous linear relationship between cash turnover and profitability variables and financial performance variables at PT Golden Great Borneo,Lahat Branch,is significant.
Co-Authors Darwin Kesuma, Darwin Hayani Hayani Heri Fitriadi Pahlan, M. Saputra, Fauzan Luthfi