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ANALISIS TUNJANGAN KINERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA ANGGOTA DITPAMOBVIT MELALUI MOTIVASI KERJA PADA POLDA SULAWESI SELATAN Herlina Marsylita Senen; Sukmawati Marjuni; Chahyono Chahyono
Indonesian Journal of Business and Management Vol. 5 No. 2 (2023): Indonesian Journal of Business and Management, Juni 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v5i2.2647

Penelitian ini bertujuan untuk menganalisis pengaruh tunjangan kinerja dan pengembangan karir terhadap motivasi kerja dan kinerja anggota Ditpamobvit, menganalisis pengaruh motivasi kerja terhadap kinerja anggota Ditpamobvit, serta untuk menganalisis pengaruh tunjangan kinerja dan pengembangan karir terhadap kinerja anggota Ditpamobvit melalui motivasi kerja pada Polda Sulawesi Selatan. Untuk mencapai tujuan tersebut maka digunakan teknik pengumpulan data melalui penyebaran kuesioner dengan teknik analisis data menggunakan analisis PLS. Hasil penelitian menunjukkan bahwa tunjangan kinerja berpengaruh positif dan signifikan terhadap motivasi kerja, pengembangan karir berpengaruh positif dan signifikan terhadap motivasi kerja. Tunjangan kinerja berpengaruh positif dan signifikan terhadap kinerja anggota, pengembangan karir berpengaruh positif dan signifikan terhadap kinerja anggota, motivasi berpengaruh positif dan signifikan terhadap kinerja anggota, hasil uji sobel test bahwa motivasi kerja dapat memediasi pengaruh tunjangan kinerja terhadap kinerja, hasil uji sobel test bahwa motivasi kerja dapat memediasi pengaruh pengembangan karir terhadap kinerja anggota Ditpamobvit Polda Sulawesi Selatan. This study aims to determine and analyze the effect of performance allowances and career development on work motivation and performance of Ditpamobvit members, determine and analyze the effect of work motivation on the performance of Ditpamobvit members, as well as determine and analyze the effect of performance allowances and career development on the performance of Ditpamobvit members through work motivation, at the South Sulawesi Regional Police. To achieve this goal, data collection techniques were used by distributing questionnaires with data analysis techniques using PLS analysis. The results showed that the performance allowance had a positive and significant effect on work motivation, and career development had a positive and significant effect on work motivation. Performance allowances have a positive and significant effect on member performance; career development has a positive and significant effect on member performance, and motivation has a positive and significant effect on member performance; Sobel test results show that work motivation can mediate the effect of performance allowances on performance, Sobel test results show that motivation work can mediate the effect of career development on the performance of members of the Ditpamobvit Polda South Sulawesi.

Pengaruh Manajemen Konflik Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Pendidikan Provinsi Sulawesi Selatan Nofiyanti Timang; Chahyono Chahyono; Miah Said
Journal of Economy Business Development Vol. 1 No. 1 (2023): Journal of Economy Business Development, April 2023
Publisher : Program Studi Manajemen Universitas Bosowa

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

Tujuan penelitian ini adalah untuk menjelaskan pengaruh manajemen konflik dan disiplin kerja terhadap kinerja pegawai pada Dinas Pendidikan Provinsi Sulawesi Selatan. Objek penelitian adalah Dinas Pendidikan Provinsi Sulawesi Selatan. Metode yang digunakan adalah analisis deskriptif dan analisis linier berganda. Teknik pengumpulan data dalam penelitian ini adalah kuesioner dengan Analisis Regresi Linier Berganda dengan bantuan software SPSS 25. Hasil penelitian ini menunjukkan bahwa manajemen konflik dan disiplin kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan dan diketahui kinerja karyawan berada pada kategori baik yaitu nilai rata-rata 3,86 dan nilai rata-rata manajemen konflik 3,74 dan disiplin kerja. dari 3,56. Secara parsial budaya organisasi dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai. The purpose of this study was to explain the effect of conflict management and work discipline on employee performance at the Education Office of South Sulawesi Province. The object of research is the Education Office of South Sulawesi Province. The method used is descriptive analysis and multiple linear analysis. The data collection technique in this study is a questionnaire with Multiple Linear Regression Analysis with the help of SPSS 25 software. The results of this study indicate that conflict management and work discipline simultaneously have a significant effect on employee performance and it is known that employee performance is in a good category, namely the average value of 3.86 and the average value of conflict management 3.74 and work discipline of 3.56. Partially, organizational culture and work discipline have a significant effect on employee performance.

ANALISIS WORK ENGAGEMENT DAN PERSON JOB FIT TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN ORGANISASI PADA DINAS PERTANIAN, PETERNAKAN DAN PERKEBUNAN KABUPATEN MAJENE SULAWESI BARAT Asrafah Asrafah; Sukmawati Mardjuni; Chahyono Chahyono
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.4591

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh work engagement dan person job fit terhadap komitmen organisasi dan kinerja pegawai. Pengaruh komitmen organisasi terhadap kinerja pegawai, pengaruh work engagement terhadap kinerja pegawai melalui komitmen organisasi, serta pengaruh person job fit terhadap kinerja pegawai melalui komitmen organisasi pada Dinas Pertanian, Peternakan dan Perkebunan Kabupaten Majene, Sulawesi Barat. Untuk mengaplikasikan tujuan tersebut maka jenis penelitian kuantitatif dengan mengambil populasi dalam penelitian ini adalah pegawai pada Dinas Pertanian, Peternakan dan Perkebunan Kabupaten Majene, Sulawesi Barat dengan rumus slovin maka diperoleh jumlah sampel sebanyak 177 responden. Teknik pengumpulan data melalui kuesioner, dengan teknik analisis data menggunakan metode Partial Least Square (PLS). Hasil pengamatan yang dilakukan maka diperoleh temuan bahwa work engagement dan person job fit berpengaruh terhadap komitmen organisasi dan kinerja pegawai. Komitmen organisasi berpengaruh terhadap kinerja pegawai. Komitmen organisasi dapat memediasi pengaruh work engagement dan person job fit terhadap kinerja pegawai pada Dinas Pertanian, Peternakan dan Perkebunan Kabupaten Majene, Sulawesi Barat. The aim of this research is to determine and analyze the influence of work engagement and person job fit on organizational commitment and employee performance. The influence of organizational commitment on employee performance, the influence of work engagement on employee performance through organizational commitment, and the influence of person job fit on employee performance through organizational commitment at the Department of Agriculture, Livestock and Plantation, Majene Regency, West Sulawesi. To apply this objective, this type of quantitative research took the population in this research as employees at the Department of Agriculture, Livestock and Plantation, Majene Regency, West Sulawesi using the Slovin formula, thus obtaining a sample size of 177 respondents. Data collection techniques are through questionnaires, with data analysis techniques using the Partial Least Square (PLS) method. As a result of the observations made, it was found that work engagement and person job fit influence organizational commitment and employee performance. Organizational commitment influences organizational commitment and employee performance. Organizational commitment can mediate the influence of work engagement and person job fit on employee performance at the Department of Agriculture, Livestock and Plantation, Majene Regency, West Sulawesi.

PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP CITRA BPJS KETENAGAKERJAAN CABANG TERNATE MELALUI KEPUASAN PELANGGAN Maulana Malik Ibrahim Umaternate; Haeruddin Saleh; Chahyono Chahyono
Indonesian Journal of Business and Management Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i1.5194

Tujuan penelitian menganalisis pengaruh kualitas pelayanan dan fasilitas terhadap kepuasan peserta dan citra BPJS Ketenagakerjaan, untuk menganalisis pengaruh kepuasan pelanggan terhadap citra BPJS Ketenagakerjaan. Kemudian untuk menganalisis pengaruh kualitas pelayanan dan fasilitas terhadap citra BPJS Ketenagakerjaan dimediasi oleh kepuasan peserta BPJS Ketenagakerjaan dimediasi oleh kepuasan pelanggan. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data-data melalui penyebaran kuesioner, sedangkan teknik analisis data menggunakan SmarthPls 4.0. Hasil penelitian menemukan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan peserta, fasilitas berpengaruh positif dan signifikan terhadap kepuasan peserta. Kualitas pelayanan berpengaruh positif dan signifikan terhadap citra BPJS Ketenagakerjaan, fasilitas berpengaruh positif dan signifikan terhadap citra BPJS Ketenagakerjaan. Kepuasan peserta berpengaruh positif dan signifikan terhadap citra BPJS Ketenagakerjaan. Berdasarkan hasil uji mediasi maka diperoleh temuan bahwa kepuasan peserta dapat memediasi pengaruh kualitas pelayanan terhadap citra BPJS Ketenagakerjaan, selain itu kepuasan peserta dapat memediasi pengaruh fasilitas terhadap citra BPJS Ketenagakerjaan Cabang Ternate. The purpose of the study was to analyze the effect of service quality and facilities on participant satisfaction and the image of Social Security Adminstrative for Employment (BPJS Ketenagakerjaan) to analyze the effect of customer satisfaction on the image of BPJS Ketenagakerjaan and to analyze the effect of service quality and facilities on the image of BPJS Ketenagakerjaan mediated by participant satisfaction BPJS Ketenagakerjaan mediated by customer satisfaction. This study uses a quantitative approach by collecting data through questionnaires, while the data analysis technique uses SmarthPls 4.0. The results of the study found that service quality has a positive and significant effect on participant satisfaction, facilities have a positive and significant effect on participant satisfaction. Service quality has a positive and significant effect on the image of BPJS Ketenagakerjaan, facilities have a positive and significant effect on the image of BPJS Ketenagakerjaan. Participant satisfaction has a positive and significant effect on the image of BPJS Ketenagakerjaan. Based the results of the mediation test, it was found that participant satisfaction can mediate the effect of service quality on the image of BPJS Ketenagakerjaan, in addition participant satisfaction can mediate the effect of facilities on the image of BPJS Ketenagakerjaan Branch of Ternate.

Pengaruh Profitabilitas, Solvabilitas, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan Sitty Aisyah; Chahyono Chahyono; Nur Fadhila Amri
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 4 No. 1 (2026): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2026
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v4i1.3462

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, solvabilitas, dan pertumbuhan perusahaan terhadap opini audit going concern pada perusahaan pertambangan. Pendekatan yang digunakan adalah kuantitatif dengan desain eksplanatori melalui analisis regresi linear berganda. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan selama periode pengamatan yang telah ditentukan, yang mencakup informasi mengenai laba, total aset, total kewajiban, serta pertumbuhan penjualan. Tahapan analisis dilakukan melalui pengujian asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas untuk memastikan kelayakan model regresi. Hasil penelitian menunjukkan bahwa profitabilitas tidak memiliki pengaruh signifikan terhadap opini audit going concern, sementara solvabilitas memiliki pengaruh signifikan terhadap opini tersebut. Pertumbuhan perusahaan tidak menunjukkan pengaruh yang signifikan secara parsial terhadap opini audit. Pengujian simultan menunjukkan bahwa ketiga variabel independen secara bersama-sama berpengaruh terhadap opini audit going concern. Temuan ini menunjukkan bahwa struktur keuangan perusahaan menjadi faktor utama dalam penilaian auditor, sedangkan indikator pertumbuhan dan profitabilitas belum sepenuhnya mencerminkan risiko keberlanjutan usaha. Implikasi penelitian ini menekankan pentingnya pengelolaan struktur modal dan pengendalian risiko keuangan dalam menjaga keberlangsungan perusahaan. This study aims to analyze the influence of profitability, solvency, and company growth on going concern audit opinions in mining companies. The research employs a quantitative approach with an explanatory design using multiple linear regression analysis. The data used are secondary data obtained from the company’s annual financial statements during the observation period, including information on profit, total assets, total liabilities, and sales growth. The analysis process involves classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. The results indicate that profitability does not have a significant effect on going concern audit opinions, while solvency has a significant effect on the opinion. Company growth does not show a significant partial effect on the audit opinion. Simultaneously, the three independent variables significantly influence going concern audit opinions. These findings indicate that the company’s financial structure is the main factor considered by auditors, while growth and profitability indicators do not fully reflect business sustainability risks. The study highlights the importance of managing capital structure and financial risk control to maintain business continuity.

Pengaruh Biaya Operasional Dan Pendapatan Terhadap Kinerja Keuangan Pada CV. Anato Group Di Kabupaten Pinrang Anugrah Tansi; Chahyono Chahyono; Indah Syamsuddin
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 4 No. 1 (2026): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2026
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v4i1.3514

Penelitian ini bertujuan untuk menganalisis pengaruh biaya operasional dan pendapatan terhadap kinerja keuangan pada CV. Anato Group di Kabupaten Pinrang. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori melalui analisis regresi linear berganda. Data yang digunakan berupa data sekunder laporan keuangan perusahaan periode 2016–2022 yang meliputi biaya operasional, pendapatan, laba, dan total aset. Data dianalisis melalui tahapan uji asumsi klasik yang mencakup normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa biaya operasional tidak berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA), sedangkan pendapatan memiliki pengaruh signifikan terhadap kinerja keuangan. Secara simultan, biaya operasional dan pendapatan berpengaruh signifikan terhadap kinerja keuangan perusahaan. Temuan ini menunjukkan bahwa peningkatan pendapatan menjadi faktor dominan dalam meningkatkan kinerja keuangan, sementara pengelolaan biaya operasional masih belum optimal dalam menciptakan efisiensi. Implikasi penelitian ini menekankan pentingnya strategi pengendalian biaya yang efektif dan peningkatan pendapatan secara berkelanjutan untuk mendukung kinerja keuangan perusahaan. This study aims to analyze the effect of operational costs and revenue on financial performance at CV. Anato Group in Pinrang Regency. The research employed a quantitative approach with an explanatory design using multiple linear regression analysis. The data used were secondary data derived from the company’s financial statements for the period 2016–2022, including operational costs, revenue, profit, and total assets. The analysis was conducted through classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity, to ensure the validity of the regression model. The results indicate that operational costs do not have a significant effect on financial performance measured by Return on Assets (ROA), while revenue has a significant effect on financial performance. Simultaneously, operational costs and revenue significantly influence the company’s financial performance. These findings highlight that revenue plays a dominant role in improving financial performance, whereas operational cost management has not yet achieved optimal efficiency. The study implies the importance of effective cost control strategies and sustainable revenue enhancement to support improved financial performance.

Pengaruh Sistem Informasi Manajemen Dan Kepemimpinan Terhadap Kinerja Pegawai Pada Kantor Kecamatan Messawa Kabupaten Mamasa Dwi Luwis Fuji Evandari; Chahyono Chahyono; Ahmad Jumarding
Journal of Economy Business Development Vol. 4 No. 1 (2026): Journal of Economy Business Development, April 2026
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v4i1.3160

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi manajemen dan kepemimpinan terhadap kinerja pegawai pada Kantor Kecamatan Messawa Kabupaten Mamasa. Perkembangan teknologi informasi pada organisasi pemerintahan mendorong instansi pelayanan publik untuk meningkatkan efektivitas pengelolaan administrasi dan kualitas pelayanan kepada masyarakat melalui penerapan sistem informasi yang terstruktur dan didukung oleh kepemimpinan yang efektif. Permasalahan penelitian menunjukkan bahwa kinerja pegawai masih dipengaruhi oleh keterbatasan penggunaan sistem informasi, efektivitas komunikasi organisasi, serta kemampuan pemimpin dalam mengarahkan pegawai selama pelaksanaan tugas pelayanan publik berlangsung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai pada Kantor Kecamatan Messawa Kabupaten Mamasa. Variabel penelitian terdiri atas sistem informasi manajemen dan kepemimpinan sebagai variabel independen serta kinerja pegawai sebagai variabel dependen. Teknik analisis data menggunakan regresi linear berganda dengan bantuan aplikasi Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa sistem informasi manajemen memiliki pengaruh positif dan signifikan terhadap kinerja pegawai karena penggunaan teknologi membantu pegawai meningkatkan efektivitas pengelolaan administrasi dan ketepatan pelayanan organisasi. Kepemimpinan juga memiliki pengaruh positif dan signifikan terhadap kinerja pegawai melalui penguatan motivasi kerja, koordinasi, dan pengawasan dalam lingkungan organisasi. Pengujian simultan memperlihatkan bahwa sistem informasi manajemen dan kepemimpinan memiliki hubungan terhadap peningkatan kualitas kinerja pegawai pada Kantor Kecamatan Messawa Kabupaten Mamasa. This study aims to analyze the effect of management information systems and leadership on employee performance at the Messawa District Office, Mamasa District. The development of information technology within government organizations encourages public service institutions to improve the effectiveness of administrative management and service quality through the implementation of structured information systems supported by effective leadership. The research problem indicates that employee performance is still influenced by limitations in the use of information systems, organizational communication effectiveness, and leadership ability in directing employees during the implementation of public service activities. This study employed a quantitative approach using a survey method through questionnaires distributed to employees at the Messawa District Office, Mamasa District. The research variables consisted of management information systems and leadership as independent variables, while employee performance acted as the dependent variable. Data analysis techniques used multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS). The results showed that management information systems had a positive and significant effect on employee performance because the use of technology helped employees improve the effectiveness of administrative management and organizational service accuracy. Leadership also had a positive and significant effect on employee performance through strengthening work motivation, coordination, and supervision within the organization. Simultaneous testing indicated that management information systems and leadership had a relationship with improving employee performance at the Messawa District Office, Mamasa District.

Agribusiness Development Model of Domestic Chicken Commodity as Smallholder Farming in South Sulawesi Province Hasanuddin Remmang; Herminawaty Abubakar; Tahmrin Abduh; Chahyono Chahyono
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.612

This study aims to obtain the results of a study on the behavior of domestic chicken agribusiness development in South Sulawesi province. The analysis model in this study uses a structural equation model to examine the relationship between variables in accordance with the proposed hypothesis. The variables studied in this study consist of exogenous variables including: production, marketing, and financial management capabilities; intermediate variables in this study are sales development; and variables of increasing business profits as endogenous variables. The three types of variables are built based on a theoretical approach that forms a constellation of relationships between variables, where each variable has dimensions and indicators. The respondents in this study were 250 managers of domestic chicken farms in Maros and Gowa districts. The results of the study found that generally respondents of domestic chicken farmers in Gowa and Maros districts have the ability of production, marketing, and financial management in increasing sales development and its impact on increasing profits. Based on the results of the study, it is expected that the chicken farming business in both districts can develop through the role of the government and related parties, so as to improve the standard of living of the community and increase the source of regional income

EFIKASI DIRI DAN TUNTUTAN KONTROL DIRI TERHADAP PROKRASTINASI PERAN PEMEDIASI PERILAKU PROAKTIF PADA USAHA BISNIS START-UP DIGITAL DI KOTA MAKASSAR Nurlifiana S Sudirman; Chahyono Chahyono; Muhlis Ruslan
Indonesian Journal of Business and Management Vol. 8 No. 2 (2026): Indonesian Journal of Business and Management, Juni 2026
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v8i2.6012

Penelitian ini bertujuan menganalisis pengaruh efikasi diri dan tuntutan kontrol diri terhadap prokrastinasi dengan perilaku proaktif sebagai mediator pada pengusaha start-up digital di Makassar. Data diperoleh dari 118 responden menggunakan kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan perangkat lunak WarpPLS 8.0. Hasil menunjukkan bahwa efikasi diri berpengaruh positif signifikan terhadap perilaku proaktif serta berpengaruh negatif terhadap prokrastinasi. Tuntutan kontrol diri juga berpengaruh positif terhadap perilaku proaktif, namun berkontribusi meningkatkan prokrastinasi akibat kelelahan psikologis. Perilaku proaktif berperan sebagai mediator yang mengurangi dampak negatif tuntutan kontrol diri terhadap prokrastinasi. Implikasi praktis penelitian ini menekankan pentingnya pengembangan efikasi diri dan perilaku proaktif untuk mengurangi prokrastinasi pada pengusaha start-up digital. Penelitian selanjutnya disarankan menggunakan pendekatan longitudinal guna mendalami dinamika variabel-variabel tersebut. This study also contributes to the literature on performance management and job satisfaction in the military organizational context. This study aims to analyze the influence of self-efficacy and self-control demands on procrastination, with proactive behavior as a mediator among digital start-up entrepreneurs based in Makassar. Data from 118 respondents were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 8.0. Results indicate that self-efficacy has a significant positive effect on proactive behavior and a significant negative effect on procrastination. Self-control demands also positively influence proactive behavior but contribute to increased procrastination due to psychological fatigue. Proactive behavior acts as a mediator mitigating the negative impact of self-control demands on procrastination. Practical implications highlight the importance of enhancing self-efficacy and proactive behavior to reduce procrastination among digital start-up entrepreneurs. Future research is recommended to adopt a longitudinal approach to deepen the understanding of these variable dynamics.

Analisis Penerapan Akuntansi Sumber Daya Manusia Dalam Menilai Kinerja Keuangan Pada PT Bank Sulselbar Cabang Utama Makassar Nur Elsyah Tri Ayu; Chahyono Chahyono; Indah Syamsuddin
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 3 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i3.3666

Akuntansi sumber daya manusia merupakan salah satu pendekatan akuntansi yang berupaya mengakomodasi peran strategis manusia dalam proses penciptaan nilai perusahaan. Praktik akuntansi konvensional masih cenderung memusatkan perhatian pada aset berwujud, sementara kontribusi sumber daya manusia sering kali belum tercermin secara memadai dalam laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi sumber daya manusia dalam menilai kinerja keuangan PT Bank Sulselbar Cabang Utama Makassar. Fokus penelitian diarahkan pada hubungan antara biaya pelatihan karyawan sebagai representasi investasi sumber daya manusia dengan kinerja keuangan yang diukur melalui laporan neraca dan laporan laba rugi. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan selama periode lima tahun. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana untuk mengidentifikasi arah dan kekuatan hubungan antarvariabel. Hasil penelitian menunjukkan bahwa biaya pelatihan karyawan memiliki keterkaitan dengan perubahan nilai neraca dan dinamika laba perusahaan. Investasi sumber daya manusia cenderung memberikan dampak secara bertahap dan bersifat jangka menengah hingga panjang. Temuan ini menunjukkan bahwa sumber daya manusia berperan penting dalam mendukung stabilitas keuangan dan pencapaian laba perusahaan. Penelitian ini memberikan kontribusi konseptual dalam memperkuat relevansi akuntansi sumber daya manusia sebagai bagian dari analisis kinerja keuangan, serta memberikan implikasi praktis bagi manajemen dalam merumuskan kebijakan pengembangan sumber daya manusia yang berorientasi pada peningkatan kinerja keuangan. Human resource accounting represents an accounting approach that seeks to accommodate the strategic role of human capital in the value creation process of organizations. Conventional accounting practices tend to focus predominantly on tangible assets, while the contribution of human resources is often insufficiently reflected in financial statements. This study aims to analyze the application of human resource accounting in assessing the financial performance of PT Bank Sulselbar Makassar Main Branch. The research focuses on examining the relationship between employee training costs as a proxy for human resource investment and financial performance measured through balance sheets and income statements. A descriptive quantitative approach was employed using secondary data derived from the company’s financial statements over a five-year period. Data analysis was conducted using simple linear regression to identify the direction and magnitude of the relationship between the variables. The findings indicate that employee training costs are associated with changes in balance sheet values and fluctuations in corporate earnings. Human resource investment tends to generate gradual effects and demonstrates medium- to long-term implications for financial outcomes. These results highlight the significant role of human resources in supporting financial stability and profit generation within banking institutions. The study contributes to the development of accounting literature by reinforcing the relevance of human resource accounting in financial performance analysis. In addition, the findings provide practical insights for management in designing human resource development policies that align with long-term financial performance objectives.

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