Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 3 (2026): Juli

The Effect Of Work Competence And Work Supervision On Employee Performance At Badan Usaha Milik Desa Kota Pari, Pantai Cermin District, Serdang Bedagai Regency

Juniarti Juniarti (Universitas Pembangunan Panca Budi)
Syahrial Hasanuddin Pohan (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
21 Jul 2026

Abstract

This study aims to analyze the effect of work competence and work supervision on employee performance at the BUMDes Kota Pari, Pantai Cermin District, Serdang Bedagai Regency. The study used a quantitative approach with a survey method. The sample consisted of 42 respondents, which represented the entire population of BUMDes employees. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results show that work competence has a positive and significant effect on employee performance, work supervision also has a positive and significant effect on employee performance, and both variables simultaneously have a significant effect on employee performance. The coefficient of determination indicates that 55.8 percent of the variation in employee performance is explained by work competence and work supervision. These findings confirm that improving competence and strengthening supervision are important strategies to enhance employee performance in BUMDes Kota Pari.

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Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...