Jurnal Manajemen dan Organisasi

The Influence of Discipline on Employee Performance which is Strengthened through Work Motivation in the General Section of the Directorate General of Infrastructure Financing of the Ministry of PUPR Using the Structural Equation Modeling (SEM) Method

I Gede Marendra — 2024-12-31

The Directorate General of Public Works and Housing Infrastructure Financing has the task of carrying out the formulation and implementation of policies in the field of financing public works and housing infrastructure in accordance with the provisions of statutory regulations. Quality human resources can support good employee performance, so it is important for organizations to be able to identify the factors that influence employee performance so that the organization can take appropriate steps to improve employee performance. Human Resources within the Directorate have an important role in the success of financing needed for infrastructure development. The aim of this research is to determine the direct and indirect influence of the Work Discipline variable on employee performance with Motivation as a moderating variable. This type of research is quantitative research with a sample size of 55 people. The method used in this research is Structural Equation Modeling (SEM), which is a combination of two analytical methods, namely factor analysis and path analysis into one comprehensive statistical method. From the results of the research carried out, it is known that: 1) Work Discipline influences employee performance, this is proven by the estimated value of 0.988; 2) Motivation has no effect on employee performance, this is proven by the negative estimate value of -0.503 and 3) Motivation as a moderating variable strengthens the influence of work discipline on employee performance with a p-value of 0.000.

Evaluation of Inventory Accounting Information Systems Using Pieces Method: A Study on SIMEDi’s Application

Sofyan Sauri — 2024-12-31

This study aims to evaluate the SIMEDi inventory accounting information system in Perumda Perkebunan Kahyangan Jember. The method used in this study is a case study with a PIECES analysis approach. Data collection techniques were carried out by conducting interviews with the board of directors and staff who have access to SIMEDi. The PIECES approach involves six evaluation variables, namely performance, information, economic, control and security, efficiency and service. The results of the evaluation showed that SIMEDi meets the six PIECES variables, namely: all SIMEDi features have been running well (performance variables), the information produced by SIMEDi has met reliable input process output (information variables), the benefits generated from the implementation of SIMEDi are greater than the costs incurred (economic variables), SIMEDi has provided adequate system control to maintain the reliability of the information produced (control and security variables), SIMEDI makes inventory management at Perumda Kahyangan more efficient (efficiency variables), and SIMEDi is very user friendly and easy to operate (service variables). The SIMEDi Inventory Accounting Information System provides convenience and reliability for Perumda Perkebunan Kahyangan in managing inventory, especially for making appropriate and accurate decisions.

Pengaruh Orientasi Pelanggan dan Orientasi Teknologi terhadap Kinerja Bisnis pada Usaha Kecil dan Menengah (UKM)

Suyono Saputra — 2024-12-31

This study explores the influence of customer orientation and technology orientation on business performance in small and medium enterprises (SMEs) in Batam City. The purpose of this study is to analyze the role of customer orientation and technology orientation as the main factors influencing innovation capability and customer loyalty, which in turn impact SMEs' business performance. This study used purposive sampling method involving 302 respondents selected based on certain criteria. Data was collected through a questionnaire distributed online using Google Forms. The results showed that customer orientation has a significant influence on innovation capability and customer loyalty. Similarly, technology orientation contributes significantly to both variables. Innovation capability and customer loyalty proved to be important mediators in linking customer and technology orientation with business performance. With the integration of these two approaches, SMEs are able to improve operational efficiency, market competitiveness, and business sustainability. The results of this study provide theoretical contributions in expanding research related to SME business strategies and strategic recommendations for SME managers in Indonesia.

Inovasi Frugal dan Kepemimpinan yang Berkelanjutan untuk Keunggulan Bersaing: Sebuah Tinjauan Literatur

Devina — 2024-12-31

This article examines the frugal innovation. Innovation is considered very important so that organization or company can survive. The business industry often faces dynamic change, so the frugal innovation is considered as solution for that. Frugal Innovation uses the limited resource so that consumen can buy with affordable price. The implementation frugal innovation has done in some countries like China and Pakistan. Implementation of frugal innovation at sector of organization or micro small and medium enterprise cannot be separated from the role of leader. Sustainable leadership has influence to the implementation of frugal innovation. It is because sustainable leadership is focus to the purpose and long-term vision of the organization. It will influence to the implementation of frugal innovation. Impelementation of innovation must be consistent and long term. Innovation is a process that aims to create new knowledge and develop workable solutions. This method is used systematic literature review by indentifying twentyone relevant articles taken from the Scopus database which were analyzed. The steps include identifying, screening and eligibility. The results of this research indicate that frugal innovation can be implemented in organizations, companies or micro small and medium enterprises. Impelementing frugal innovation has good impact for organization, company and micro small and medium enterprise. Organization, company and micro small and medium enterprise must survive and adaptive, so that they do and impelement innovation for overcoming the dynamic change. Impelementing innovation can improve the performance of organization or company. This can make organization, company and micro small and medium enterprise can be competitive in the business industry. Frugal innovation is one of the ways to make organizations, companies, and small and medium-sized enterprises gain a competitive advantage in the business industry. This is because frugal innovation can create a more inclusive market because it changes product design, modifies business models, reconfigures the value chain, and satisfies users with limited affordability with a more sustainable approach. The implementation of frugal innovation is also environmentally friendly.

Exploring the Effect of AI Trust on Firm Creativity to Generate Performance at AI-Ready Firms

Amanda Puteri Rozyanti — 2024-12-31

Artificial Intelligence (AI) is increasingly popular to be provided by firms to support the work of employees. This study aims to establish the circumstances under which AI can bring organizational value to firms which analyzes the concept of AI Capabilities to increase Firm Creativity and Firm Performance while also discovering the extent to which AI Trust plays a role in generating creativity. Primary data was collected from 61 respondents, analyzed using PLS-SEM to discover the relationship between variables. Highlighting the moderating effect of AI Trust between AI Capabilities and Firm Creativity within Indonesian firms, this study found that AI Capabilities themselves are more significant in building upon creativity, although trust is not embedded to generate performance. Such a finding provides a critical point whereby trust should be channeled towards ensuring its ethical and responsible utilization rather than being used as a mechanism to curtail AI's ability to stimulate creativity. While AI-ready firms are still very limited in Indonesia, this study suggests more firms start facilitating employees with AI to support their work by not only enhancing the capabilities but also sharing knowledge in a systematic, incremental, and iterative manner to generate the same understanding and ethics on how to collaborate with AI at work.

Employee Creativity and Innovation: The Influence of Leadership Style, Public Service Motivation and Mediating Role of Psychological Empowerment

Irvan Ganeva — 2024-12-31

Creativity and innovation are essential for enhancing public sector organizations and services. Given the hierarchical structure of public sector entities, leadership and employee motivation play a pivotal role in cultivating creativity and innovation. This study examines the effects of leadership styles such as transformational (TF), transactional (TSC), servant (SL), authentic (AL), and authoritarian (AU), along with public service motivation (PSM) on employee creativity and innovation (CI), through mediating psychological empowerment (PSE). Data obtained from 454 civil servants at Indonesia’s Ministry of Manpower were analyzed using Covariance-Based Structural Equation Modeling (CBSEM). This study discovered that TF, SL, and AU, along with PSM, positively influence creativity and innovation through PSE. Conversely, TSC and AL do not have a notable impact. This study contributes both theoretical and practical contributions to the field of human resources and organizational development, by providing empirical evidence and deeper insights into the determinants of employee creativity and innovation.

Sustainability Balance Scorecard: Literature Review and Clustering of Performance Indicator

Erlin Trisyulianti — 2024-12-31

Answering the challenges of sustainable development, companies require an integrated approach to performance management in economic, social, and environmental aspects. This approach is not only profit-oriented but also addresses the needs of human welfare, social, and environmental concern. The approach also includes the ability to link strategy with action. Therefore, it is important to apply the sustainability Balanced Scorecard (SBSC) in performance management. The research aims to study the development of SBSC studies for the last decade. A systematic literature review has been conducted to identify, evaluate, and interpret SBSC based on previous research. The results described publication map, the taxonomy of research, and meta-analysis of SBSC performance indicators.

Accounting Treatment of Coffee as Bearer Plant Asset at Perumda Perkebunan Kahyangan Jember

Diana Suteja — 2024-12-31

This study explores the accounting treatment of coffee plant as a bearer plant asset at Perumda Perkebunan Kahyangan Jember, a local state-owned enterprise in East Java Province Indonesia. As the agricultural sector plays a crucial role in Indonesia's economy, the proper classification, recognition, measurement, and disclosures of coffee plant as bearer plants are critical for financial transparency and effective management. This study examines how relevant Indonesian Financial Accounting Standards (i.e. PSAK 16 Revision 2011 on Fixed Assets, PSAK 69 on Agriculture, PSAK 14 on Inventory, and PSAK 48 on Impairment of Assets) and International Financial Reporting Standard (i.e. IAS 41) applied in the financial reporting of coffee as a bearer plant at Perumda Perkebunan Kahyangan Jember. Using a qualitative research method with the case study approach, this study provides empirical evidence on how the implementation of such accounting standards, and the obstacle faced by the company presented based on the perspective of recognition, measurement, and disclosure relevant to coffee plant.