Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening
Abstract
This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency.
Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.
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References
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Afandi, Pandi. (2016). Concept & Indicator Human Resources Management for Management Research. Yogyakarta: CV Budi Utama.
Ahmed, R., & Anantatmula, V. S. (2017). Empirical Study of Project Managers Leadership Competence and Project Performance. EMJ - Engineering Management Journal, 29:3, pp. 189–205. https://doi.org/10.1080/10429247.2017.1343005.
Ansori, Muslich., & Iswati, Sri. (2017). Metode Penelitian Kuantitatif Edisi 2. Surabaya: Airlangga University Press.
Arifin, S., Putra, A. R., & Hartanto, C. F. B. (2019). Pengaruh Kompetensi, Kompensasi dan Kepemimpinan Terhadap Kinerja Karyawan. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 1 (1), hal. 22–29.
Ariyanti, N. S., Wiyono, B. B., Timan, A., Burhanuddin, B., & Mustiningsih, M. (2020). Perbedaan Tingkat Kinerja Ditinjau dari Jenis Kelamin Pegawai Tata Usaha di Perguruan Tinggi. Jurnal Administrasi Dan Manajemen
Pendidikan, 3 (3), hal. 233-238. https://doi.org/10.17977/um027v3i32020p233.
Asmara Indahingwati, Aan Aswari, Ahmad Firman, Aditya Halim Perdana Kusuma Putra, Ansir Launtu, & Hasmin Tamsah. (2019). How Digital Technology Driven Millennial Consumer Behaviour in Indonesia. Journal of Distribution Science, 17 (8), hal. 25-34. https://doi.org/10.15722/jds.17.8.201908.25.
Ayu Yuliantini, P., Putra Astika, I. B., & Badera, D. N. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Motivasi dan Lingkungan Kerja pada Komitmen Organisasi dan Implikasinya pada Kinerja Pengurus Barang Pemerintah Kabupaten Tabanan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6 (10), hal. 3697-3730. https://doi.org/10.24843/eeb.2017.v06.i10.p10.
Bastian, Indra. (2007). Akuntansi untuk LSM dan Partai Politik. Jakarta: Erlangga.
Ben Salem, A., & Lakhal, L. (2018). Entrepreneurial coaching: how to be modeled and measured?. Journal of Management Development, 37:1, pp. 88–100. https://doi.org/10.1108/JMD-12-2016-0292.
Diamantidis, A. D., & Chatzoglou, P. (2019). Factors affecting employee performance: an empirical approach. International Journal of Productivity and Performance Management, 68:1, pp. 171–193. https://doi.org/10.1108/IJPPM-01-2018-0012.
Elbadiansyah. (2019). Manajemen Sumber Daya Manusia. Purwokerto: CV. Irdh.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program SPSS. (Edisi Ke 4). Semarang: Badan Penerbit Universitas Diponegoro.
Halid, S., Choo, H. C., & Salleh, K. (2015). Intellectual capital management and sustainable competitive advantage: A proposed model for Malaysian PLCs. Proceedings of the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning, ICICKM, 2015-Janua, pp. 355–362.
Hidayah, N., & Nurbaiti, B. (2019). Pengaruh Pendelegasian Wewenang, Kompensasi Insentif dan Disiplin Kerja Terhadap Produktivitas Kerja di PT. Dewi Permata Perkasa. Jurnal Manajemen Dan Bisnis, 9 (1), hal. 78–99. http://jurnal.untirta.ac.id/index.php/jsm/article/download/6230/4846.
Hasanuddin. (2017). Biopsikologi Pembelajaran : Teori dan Aplikasi. Banda Aceh: Syiah Kuala University Press.
Hira Maulida, U. R. (2020). Effect of Competence and Career Development on Turnover and It’s Impact on Productivity. Jurnal Manajemen, 24 (1), hal. 59-73. https://doi.org/10.24912/jm.v24i1.618.
Ikatan Akuntan Indonesia. (2016). Kode Etik Akuntan Profesional. Ikatan Akuntan Indonesia, 1–54. http://www.iaiglobal.or.id/v03/files/file_berita/KODE_ETIK_2016.pdf.
Irawati, D., & Martanti, D. E. (2017). Transparasi Pengelolaan Laporan Keuangan BUMDes terhadap Pelaporan Aset Desa (Studi Fenomenologi Pada BUMDes Desa Karangbendo Kec Ponggok Kab Blitar). Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017, hal. 41–51.
Iskandar, D. (2018). Strategi Peningkatan Kinerja Perusahaan Melalui Pengelolaan Sumber Daya Manusia Dan Kepuasan Kerja Dan Dampaknya Terhadap Produktivitas Karyawan. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 12 (1), hal. 23–31. https://doi.org/10.32812/jibeka.v12i1.8.
Jamaludin, & Pawirosumarto, S. (2017). Pengaruh Kompetensi, Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Guru (Studi Kasus di SMK Karya Fajar Kecamatan Petir Kabupaten Serang Provinsi Banten). Swot, 7 (2), hal. 239–256.
Klarner, P., Sarstedt, M., Hoeck, M., & Ringle, C. M. (2013). Disentangling the effects of team competences, team adaptability, and client communication on the performance of management consulting teams. Long Range Planning, 46:3, pp. 258–286. https://doi.org/10.1016/j.lrp.2013.03.001.
Konrad, T., Wiek, A., & Barth, M. (2021). Learning Processes for Interpersonal Competence Development in Project-Based Sustainability Courses – Insights from a Comparative International Study. International Journal of Sustainability in Higher Education, 22:3, pp. 535–560. https://doi.org/10.1108/IJSHE-07-2020-0231.
Lutfi Anggraeni. (2015). Pengaruh Kompetensi dan Independensi Terhadap Kinerja Pegawai dengan Komitmen Organisasi sebagai Variabel Intervening, Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi, 2 (2), hal. 1-28.
Margaretha, H. A., & Nababan, M. N. (2020). Perancangan Sistem Informasi manajemen Keauangan Berbasis Web Studi Kasus PT. Karya Swadaya Abadi. Jurnal Sains Dan Teknologi, 1 (2), hal. 24-31.
Marzuki, S., & Wair, F. Y. (2020). Kinerja Operator dan Kehandalan Alat HMC Terhadap Produktivitas Bongkar Muat Curah Kering. Majalah Ilmiah Bahari Jogja, 18 (1), hal. 23–36. https://doi.org/10.33489/mibj.v18i1.226.
Mogot, H. Y., Kojo, C., & Lengkong, V. P. K. (2019). Pengaruh Gaya Kepemimpinan, Etos Kerja, Kompetensi dan Disiplin Kerja terhadap Kinerja Karyawan pada PT. PLN Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7 (1), hal. 881–890. https://doi.org/10.35794/emba.v7i1.22915
Nguyen, P. T., Yandi, A., & Mahaputra, M. R. (2020). Factors That Influence Employee Performance: Motivation, Leadership, Environment, Culture Organization, Work Achievement, Competence and Compensation (a Study of Human Resource Management Literature Studies). Dinasti International Journal of Digital Business Management, 2:1, pp. 14-40.
Nugroho, T. A. (2020). Evaluasi Struktur Organisasi pada Lembaga Pemasyarakatan Terbuka Terhadap Pelaksanaan Tugas dan Fungsi. Jurnal Ilmiah Kebijakan Hukum, 14 (1), hal. 43-60. https://doi.org/10.30641/kebijakan.2020.v14.43-60.
Pitriyani, P., & Halim, A. (2020). Pengaruh Pengalaman Kerja, Latar Belakang Pendidikan dan Kompensasi terhadap Kinerja Karyawan pada PT. Pegadaian Persero Cabang Rantauprapat. Ekonomi Bisnis Manajemen dan Akuntansi, 1 (1). hal. 60-68. https://doi.org/10.36987/ebma.v1i1.1900.
Rani, F. K. G., Lambey, L., & Pinatik, S. (2018). Pengaruh Integritas, Kompetensi, dan Profesionalisme terhadap Produktivitas Kerja Karyawan Bagian Akuntansi pada PT. Bank Mandiri (Persero) Tbk Manado. Going Concern : Jurnal Riset Akuntansi, 13 (3), hal. 41-51. https://doi.org/10.32400/gc.13.03.19942.2018.
Riyanto, Selamet., & Hatmawan, A. A. (2020). Metode Riset Penelitian Kuantitatif. Yogyakarta: CV Budi Utama.
Rotana Chahtli & Noshaba Batool, U. J. (2021). Impact of Training and Development on Employees‟ Perceived Performance and Productivity. The Indian Economic Journal, 18:14, pp. 688–697. https://doi.org/10.1177/0019466220150308.
Saifuddin, Ahmad. (2020). Penyusunan Skala Psikologi. Jakarta: Kencana.
Suarna, I. P. B., & Suartana, I. W. (2019). Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Tri Hita Karana pada Kinerja LPD. E-Jurnal Akuntansi, 29(2), hal. 818–832.
Supriyanto, A. S., Ekowati, V. M., Pujianto, Z. T., & Masyhuri. (2021). Employee Engagement: A Quantitative Review and Its Relationship with Job Satisfaction and Employee Performance. Proceedings of the International Conference on Engineering, Technology and Social Science (ICONETOS 2020), 529: Iconetos 2020, pp. 268–273. https://doi.org/10.2991/assehr.k.210421.038.
Supriyono, R. A. (2018). Akuntansi Keperilakuan. Yogyakarta: Gadjah Mada University Press.
Swandari, N. K. A. S., Setiawina, N. D., & Marhaeni, A. A. I. N. (2017). Analisis Faktor-Faktor Penentu Kinerja Karyawan Bumdes di Kabupaten Jembrana. Jurnal Ekonomi Dan Bisnis, 6(4), hal. 1365–1394. https://ojs.unud.ac.id/index.php/EEB/article/view/24184.
Tumiwa, A., Tewal, B., & Palandeng, I. D. (2017). The Influence of Information Thecnology, Work Environtment, and Competence on Employee Productivity. (Case Study On Central Office Of Bank Sulutgo). Jurnal EMBA, 5 (3), pp. 3895–3904. http://www.jurnalemba.ac.id.
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa.
Vveinhardt, J., Bendaraviciene, R., & Vinickyte, I. (2019). Mediating factor of emotional intelligence in intercultural competence and work productivity of volunteers. Sustainability (Switzerland), 11:9, pp. 1-21. https://doi.org/10.3390/su11092625.
Wahyuningsih, S. (2019). Pengaruh Pelatihan Dalam Meningkatkan Produktivitas Kerja Karyawan. Jurnal Warta, 6, hal. 1829-7463.
Wibowo, T. S., Badi’ati, A. Q., Annisa, A. A., Wahab, M. K. A., Jamaludin, M. R., Rozikan, M., Mufid, A., Fahmi, K.,
Purwanto, A., & Muhaini, A. (2020). Effect of Hard Skills, Soft Skills, Organizational Learning and Innovation Capability on Islamic University Lecturers’ Performance. Systematic Reviews in Pharmacy, 11(7), pp. 556–569. https://doi.org/10.31838/srp.2020.7.80.
Wirawan, Putu Eka., & Antara, Made., (2017). Magang Kerja di Hotel Amerika Serikat. Denpasar: Pelawa Sari ).
Published
2021-09-25
How to Cite
ARSANI, Ni Kadek Budi; RASMINI, Ni Ketut.
Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2326-2339, sep. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76420>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i09.p14.
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