Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pengelolaan Keuangan Perguruan Tinggi Swasta Di Indonesia

Surya, Sri; Barusman, Andala Rama Putra; Dunan, Hendri

doi:10.36448/jmv.v9i1.1685

Cited by 4 publications

(5 citation statements)

References 2 publications

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“…Dengan Sumber Daya Manusia yang kompeten pada bidang yang berkaitan dengan Pengelolaan Keuangan Daerah maka akan bisa melakukan kerja dengan maksimal untuk menunjang potensi penerimaan daerah [12]. Variabel kedua yang diduga sebagai faktor yang mempengaruhi Efektivitas Pengelolaan Keuangan Daerah adalah Variabel Pengawasan Fungsional.…”

Section: Pendahuluanunclassified

Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

2023

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Based on Permendagri No. 13 of 2006 effectiveness is defined as a program outcome policy with predetermined targets, namely by comparing expenses with results. Effectiveness is the success of an organization in achieving its planned goals.This study aims to identify and analyze whether the influence of Human Resource Competence, Functional Supervision, Regional Financial Accounting System (SAKD) and Government Internal Control Systems (SPIP) has on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations in Riau Province. The research method in this thesis is descriptive statistical analysis, data quality test, classic assumption test and hypothesis testing. The independent variables in this study are Human Resource Competence, Functional Supervision, Regional Financial Accounting Systems (SAKD) and Government Internal Control Systems (SPIP) while the Dependent Variable is the Effectiveness of Regional Financial Management. This research is a quantitative research. The type of data used is primary data which is cross sectional which is obtained by distributing Likert-scale questionnaires. The population in this study were all employees who were in the Regional Apparatus Organization (OPD) of Riau Province using purposive sampling and obtained 190 people as samples. The results of this study prove that the partial hypothesis test between Human Resource Competency Variables, Functional Oversight, Regional Financial Accounting System (SAKD) and Government Internal Control System (SPIP) has a positive effect on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations of Riau Province.

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Section: Pendahuluanunclassified

Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

2023

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“…Pengawasan keuangan dapat membantu mengurangi risiko terjadinya tindakan korupsi, penyalahgunaan wewenang, serta membantu meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan. Beberapa penelitian telah dilakukan untuk mengevaluasi pengaruh pengawasan keuangan terhadap kinerja pengelolaan keuangan sektor publik dan universitas antara lain akuntabilitas berpengaruh positif terhadap kinerja pengelolaan keuangan (Lestari, 2014), akuntabilitas dan pelaporan berpengaruh signifikan terhadap kinerja keuangan (Putra, 2016). Dari hasil penelitian tersebut, dapat disimpulkan bahwa pengawasan keuangan yang efektif berpengaruh positif terhadap kinerja pengelolaan keuangan sektor publik, termasuk di dalamnya pengelolaan keuangan di universitas.…”

Section: Pendahuluanunclassified

“…Hasil uji Hipotesis 3 menunjukkan bahwa hubungan antara Pengawasan Keuangan terhadap Kinerja Pengelolaan Keuangan positif dan signifikan dengan T-statistik sebesar 8,481 > 1,96 (T-tabel) dan P Values dengan nilai 0 < 0,05 sehingga hipotesis diterima. Hal ini sejalan dengan penelitian yang dilakukan (Lestari, 2014) yang menyimpulkan bahwa akuntabilitas dan pelaporan berpengaruh signifikan terhadap kinerja keuangan. Selanjutnya berdasarkan hasil penelitian yang dilakukan (Pamungkas, 2019) dapat diketahui bahwa pengawasan keuangan berpengaruh terhadap akuntabilitas pengelolaan keuangan.…”

Section: Hasil Dan Pembahasan Karakteristik Responden Penelitianunclassified

Pengaruh Sistem Informasi Keuangan dan Pengawasan Keuangan Terhadap Kinerja Pengelolaan Keuangan yang Dimediasi Komitmen Organisasi

Farina,

Ekananda,

Fatimah

2023

jseh

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This research was conducted with the aim of knowing the effect of information systems and financial supervision on financial management performance, mediated by organizational commitment. The study population consisted of 240 UPBJJ-UT employees, and samples were taken using a purposive sampling technique with the Slovin formula, so that 155 respondents were obtained. The data analysis method used is Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of Smart-PLS version 3.0 software. The results of the study show that the financial information system has a positive, but not significant, effect on financial management performance. However, the financial information system has a positive and significant effect on organizational commitment. Meanwhile, financial supervision has a positive and significant effect on both financial management performance and organizational commitment. Finally, organizational commitment has a positive and significant effect on financial management performance. In addition, organizational commitment can also mediate information systems and financial supervision in influencing financial management performance. Therefore, the researcher recommends that the financial information system be revised periodically and aspects of financial supervision are further enhanced by authorizing the management of financial transactions. In addition, it is necessary to improve more intensive communication between management and employees to increase organizational commitment, so that financial performance can be further improved.

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“…Menurut Sumirat (2020), Sumber Daya Manusia (SDM) adalah salah satu faktor yang sangat penting dan bahkan tidak dapat dilepaskan dari sebuah organisasi, baik institusi maupun perusahaan. SDM juga merupakan kunci yang menentukan perkembangan institusi maupun perusahaan.…”

Section: Gambar 2 Helix Ke-enam Kota Kreatifunclassified

Pengelolaan Kota Kreatif Berbasis Lingkungan Berkelanjutan di Kota Padang Melalui Analisis PLS-SEM dengan STATA

Satria

Barlian

Heldi³

2023

jspi

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This study aims to analyze the creative city management system and the factors that influence the development of creative cities. This study uses mixed methods to develop, produce, and test product validity at the top level of management. This research involved 52 respondents consisting of academics, businessmen, government officials, media, and aggregators as multistakeholder representatives (Hexa-Helix) in Padang. Measurement analysis study using PLS-SEM with STATA. The results of the study show that Padang has the potential to develop through optimizing a sustainable, environmentally-based, creative city management system. The goodness of fit test shows a R-squared of 0.972, and it can be said that the model is very good because it fulfills the good fit model indicator with a value close to 1 based on the SEM parameters. The conclusion is that creative cities are influenced by human resources in multi-stakeholder synergy and human resources (HR) formed with the hexa helix can influence the development of creative cities.

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Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pengelolaan Keuangan Perguruan Tinggi Swasta Di Indonesia

Cited by 4 publications

References 2 publications

Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

Pengaruh Sistem Informasi Keuangan dan Pengawasan Keuangan Terhadap Kinerja Pengelolaan Keuangan yang Dimediasi Komitmen Organisasi

Pengelolaan Kota Kreatif Berbasis Lingkungan Berkelanjutan di Kota Padang Melalui Analisis PLS-SEM dengan STATA

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