scholarly journals Knowledge Management dan Kinerja Organisasi Sektor Publik: Studi Empiris pada Entitas Akuntansi di Indonesia

Author(s):  
Muhammad Farid ◽  
Y. Anni Aryani

This study aims to investigate the effect of knowledge management enablers on the performance of accounting entities in Indonesia. Knowledge management enablers consist of ICT know-how and skills, job training, job rotation, knowledge management technology and knowledge sharing. The sample of the study comprises 229 accounting entities in Indonesia. Data was collected by online survey method and analyzed using AMOS 22 software for structural equation modelling (SEM). The results show that four knowledge management enablers, namely ICT know-how and skills, job training, knowledge management technology and knowledge sharing, have significant influences on the performance of accounting entities. Meanwhile, job rotation does not affect the performance of the accounting entities. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh knowledge management  enablers terhadap kinerja entitas akuntansi di Indonesia. Knowledge management enablers dalam penelitian ini terdiri dari ICT know-how dan skills, job training, job rotation, knowledge management technology, dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusun laporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkan dengan metode survei online. Data dalam penelitian ini dianalisis menggunakan Structural Equation Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa empat knowledge management enablers yaitu ICT know-how dan skills, job training, knowledge management technology, dan knowledge sharing berpengaruh signifikan terhadap kinerja entitas akuntansi di Indonesia. Sementara itu, satu knowledge management enablers yaitu job rotation tidak berpengaruh terhadap kinerja entitas akuntansi di Indonesia.

2016 ◽  
Vol 17 (3) ◽  
pp. 261-269 ◽  
Author(s):  
Omotayo A. Osibanjo ◽  
Odunayo P. Salau ◽  
Hezekiah O. Falola ◽  
Adebukola E. Oyewunmi

This study investigated the implications of workplace stress on organizational performance in a Nigerian Public University. The survey method was deployed in sampling one hundred and seventy (170) staff members of the University. The Structural Equation Modelling was adopted using AMOS to establish fitness. Results of the analyses indicate that role congruence, equity, recognition, and distance, have significant influence on organizational performance. This makes it imperative for organizations to invest necessary resources in developing strategies and interventions to reduce workplace stress. If this is achieved, there will be endless opportunities in terms of increased performance and overall sustainability.


2017 ◽  
Vol 22 ◽  
pp. 62-75
Author(s):  
Nazri Halim ◽  
Yaakob Daud

Appropriate discipline style should be used by the teachers to discipline the students.Teacher are unsured and confused when handling student discipline and show the absence of a strong teacher efficacy.Thus, the objective of this study was to examine the influence of the teacher efficacy towards the Teacher Discipline Style, i.e: Supporter, Abdicator, Enforcer, Negotiator and Compromiser (Tomal,1999). Appropriate discipline style is determined by the highest rate of the teachers’ efficacy. The survey method used a cross sectional design that was carried out among 320 teachers who are the Disciplinary Committee members in national primary schools in Kedah and Perlis. Two instruments are used, Teachers’ Sense of Efficacy Scale (TSES) and The Teacher Discipline Five Style Inventory. Descriptive data are analyzed using SPSS version 19. Inferential statistics are analyzed by using Partial Least Squares Structural Equation Modelling 3(PLS-SEM 3). The findings show that the teacher efficacy has a great influence on Negotiator discipline style but has no influence on the Abdicator discipline style. The findings of this study can contribute to the Ministry Of Education (MOE) as a guide to the selection of a discipline teacher in school and also identify teachers that use the disciplinary style that has lower influence of teacher efficacy to take preventive action. Abstrak Stail disiplin yang sesuai perlu digunakan oleh guru untuk mendisiplinkan pelajar. Guru tidak pasti pasti dan keliru semasa mengendalikan disiplin pelajar dan menunjukkan ketiadaan efikasi guru yang mantap. Justeru, objektif kajian ini adalah mengkaji Pengaruh Efikasi Guru Terhadap lima Stail Disiplin Guru iaitu Penyokong, Penyerahan, Penguatkuasaan, Kompromi dan Penguatkuasaan (Tomal, 1999). Stail disiplin yang sesuai ditentukan melalui kadar efikasi guru yang paling tinggi. Kajian tinjauan menggunakan reka bentuk keratan rentas telah dijalankan terhadap 320 orang guru jawatankuasa disiplin daripada sekolah kebangsaan di Kedah dan Perlis. Dua instrumen digunakan iaitu Teachers’ Sense of Efficacy Scale – TSES), dan The Teacher Discipline Five-Style Inventory. Penganalisisan data deskriptif menggunakan SPSS versi 19. Statistik inferensi menggunakan Partial Least Squares Structural Equation Modelling (PLS-SEM 3). Dapatan kajian menunjukkan efikasi guru mempunyai pengaruh yang tinggi terhadap stail disiplin Perundingan Namun tidak mempunyai pengaruh terhadap stail disiplin Penyerahan. Dapatan kajian ini dapat memberikan sumbangan kepada Kementerian Pendidikan Malaysia (KPM) sebagai panduan pemilihan guru disiplin di sekolah serta mengenalpasti guru yang menggunakan stail disiplin yang mempunyai pengaruh efikasi yang rendah untuk dilakukan tindakan pencegahan. 


2019 ◽  
Vol 2 (2) ◽  
pp. 145-167
Author(s):  
Alexandra Adriani Widjaja

Penerapan teknologi informasi ditujukan untuk mendukung aktivitas primer perusahaan. Informasi yang dihasilkan harus dapat dimanfaatkan secara nyata untuk meningkatkan kinerja perusahaan. Kunci dari kesuksesan teknologi informasi yang digunakan adalah kemampuan untuk menggunakan informasi yang dihasilkan sistem di dalam setiap pengambilan keputusan perusahaan. Penelitian-penelitian terdahulu menunjukkan bahwa penggunaan informasi sangat dipengaruhi oleh kemampuan individu serta lingkungan di sekitar individu tersebut. Untuk itu penelitian ini bertujuan menguji pengaruh kompetensi individu dan kesempatan untuk berbagi pengetahuan (knowledge sharing) terhadap penggunaan informasi, serta menguji apakah penggunaan informasi berpengaruh pada kinerja perusahaan. Penelitian ini juga menguji hubungan tidak langsung antara knowledge sharing dengan kinerja perusahaan. Pengujian dilakukan dengan menggunakan Structural Equation Modelling (SEM). Hasil penelitian ini menunjukkan knowledge sharing berpengaruh signifikan pada penggunaan informasi. Penggunaan informasi juga berpengaruh signifikan terhadap kinerja perusahaan. Di sisi lain penelitian ini menemukan bahwa kompetensi individu tidak memiliki pengaruh yang signifikan terhadap penggunaan informasi. Penelitian ini juga tidak dapat membuktikan adanya pengaruh tidak langsung dari variabel knowledge sharing terhadap kinerja perusahaan melalui variabel penggunaan informasi.


Author(s):  
Tak Jie Chan ◽  
Mei Ling Goh

The study aims to investigate the relationship between service quality and customer satisfaction in a retail clothing company. The study utilized the SERVQUAL model to guide the study. Purposive sampling was applied in the study where quantitative (survey) method was employed with generating 140 valid responses. The data were then analyzed using Partial Least Squares Structural Equation Modelling through Smart-PLS 3.0. The results revealed that three (3) dimension of SERVQUAL (tangibles, empathy, and responsiveness) has a positive and significant relationship with customers. However, reliability and assurance yielded negative with customer satisfaction. In addition, out of the five determinants of SERVQUAL, assurance was found not significant to customer satisfaction. Conclusion, implications, and suggestions for future study are also discussed.


2021 ◽  
pp. 097215092110303
Author(s):  
Abhishek Kumar ◽  
Mamta Mohapatra ◽  
Swati Dhir

The objective of the study is to empirically examine the various components of subjective well-being (SWB) and its role in the association between personality and contextual performance (CP). To validate the proposed model, Indian executives from various organizations were surveyed with a survey method. The sample response from 809 respondents has been analysed with the assistance of the partial least squares (PLS) structural equation modelling (SEM) approach. The results from the study establish SWB as a mediator between personality and CP. A positive association is observed with specific components of personality factors and SWB and CP. Organizations can also learn from the study that increasing the SWB of employees is one of the important parameters for their CP.


2014 ◽  
Vol 21 (2) ◽  
pp. 126-145 ◽  
Author(s):  
Annette Dunham ◽  
Christopher Burt

Purpose – The aim of this study is to develop a psychometrically sound self-report scale of organizational memory. The scale is planned for use in future research to test the relationship between what employees know and their attitudes to passing on their knowledge. Design/methodology/approach – A total of 72 organizational memory scale items representing six hypothesised dimensions of organizational memory were developed and tested with 143 participants using exploratory factor analysis. The resulting five-factor model was tested with a further sample of 288 employees using structural equation modelling, and the test-retest reliability was examined. Findings – Five factors of the organizational memory scale were identified. These were: socio-political knowledge, job knowledge, external network, history, and industry knowledge. The dimensions correlated with tenure variables often used as proxies for experience. Structural equation modelling confirmed the five-factor model and the scale achieved adequate test-retest reliability. Research limitations/implications – The five organizational memory factors are not an exhaustive list. While the scale enables employees to evaluate their own organizational memory, it may not necessarily be an accurate indicator of their knowledge. Practical implications – The scale can be used as a knowledge audit instrument for examining attitudes to mentoring and knowledge sharing, as well as for auditing knowledge that may potentially be lost when experienced employees leave organizations. Originality/value – The scale is a valid and reliable self-report measure of organizational memory. It is an innovative tool for examining employee attitudes to knowledge sharing initiatives. The scale also recognises the contribution made to organizational memory by those with industry knowledge outside the organization.


2018 ◽  
Vol 17 (01) ◽  
pp. 1850008 ◽  
Author(s):  
José Roberto Frega ◽  
Alex Antonio Ferraresi ◽  
Carlos Olavo Quandt ◽  
Claudimar Pereira da Veiga

The relationships among effective knowledge management (KM), organisational innovativeness (OI), market orientation (MO) and organisational performance (OP) have been explored in the literature. These constructs are generally analysed in pairs, such as the influence of KM on OI, or KM on OP, and other combinations, but the relationships among the full set of constructs in question are not fully understood yet. In the extant literature, the relationships among them are analysed for the most part with covariance-based structural equation modelling (CB-SEM). Partial least-squares (PLS) path modelling is a component-based approach to SEM that is not as widely used as CB-SEM, but it has the potential to allow increased flexibility in handling various modelling problems in comparison with CB models, particularly for predictive and exploratory purposes. This paper aims to verify whether the PLS method could confirm or reject the results of the more restrictive covariance-based method in modelling the relationships among KM, OI, MO and OP. The results indicate that both methods yielded convergent and discriminant validity for the constructs, displaying stability across model analysis and depuration. The PLS model revealed the influence of KM on MO, OI and OP. It also shows that OI is the main driving factor for OP. KM seems to have a direct effect on OP, which is greatly magnified when mediated by OI. The sample size, although borderline adequate for the CB method, was more than adequate for PLS, yielding excellent model stability.


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