Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vol. 6 No. 3 (2026): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

Pengaruh Kompetensi SDM dan Smart Working Terhadap Perilaku Kinerja SDM Penggerak Pembangunan Desa Kertayasa

Dinda Ninengah Sandra (Universitas Swadaya Gunung Jati)
Anna Suzana (Universitas Swadaya Gunung Jati)



Article Info

Publish Date
02 Nov 2026

Abstract

This study aims to examine the effect of human resource competence and smart working on the performance behavior of human resources involved in village development. A quantitative associative design was employed, with data collected through questionnaires distributed to 125 respondents selected using simple random sampling from a population of 182 village development actors. The data were analyzed using multiple linear regression with SPSS. The findings reveal that human resource competence significantly affects performance behavior (t = 5.691; sig = 0.000), while smart working also has a significant positive effect (t = 3.249; sig = 0.001). Simultaneously, both variables significantly influence performance behavior, with a coefficient of determination of 48.9%. This study contributes to the literature on human resource management by integrating human resource competence and smart working as determinants of performance behavior, particularly in the context of village development. The results highlight the importance of strengthening HR training and implementing smart working practices to support sustainable village development.

Copyrights © 2026






Journal Info

Abbrev

jaem

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan ...