Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran

Afrizal Tahar(1), Hafiez Sofyani(2*)

(1) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta
(2) Universitas Muhammadiyah Yogyakarta
(*) Corresponding Author

Abstract

Penelitian ini bertujuan untuk menguji secara empiris hubungan sistem pengukuran kinerja (SPK) dosen di universitas ALPHA terhadap motivasi dosen, komitmen pada tujuan, dan berakhir pada kinerja dosen. Motivasi dan komitmen pada tujuan organisasi kami posisikan sebagai variabel intervening. Sampel penelitian ini adalah dosen Tetap di kampus ALPHA yang sudah terlibat dalam sistem pengukuran kinerja berbasis sistem informasi. Pengujian hipotesis dilakukan dengan structural equation model (SEM) berbasis varian, yakni Patial Least Square (PLS). Hasil penelitian menunjukkan bahwa SPK belum mampu menggiring pada peningkatan kepada kinerja meskipun mampu meningkatkan motivasi dan komitmen pada tujuan organisasi pada diri dosen. Alasan kondisi tersebut dijelaskan dalam paper secara lebih detail.

Full Text:

PDF

References

Ahyaruddin, M., & Akbar, R. (2016). The Relationship Between The Use of a Performance Measurement System, Organizational Factors, Accountability, and The Performance of Public Sector Organizations. Journal of Indonesian Economy and Business: JIEB., 31(1), 1.

Atkinson, A. A., & McCrindell, J. Q. (1997). Strategic performance measurement in government. CMA magazine, 71(3), 20-22.

Atkinson, A. A., Waterhouse, J. H., & Wells, R. B. (1997). A stakeholder approach to strategic performance measurement. Sloan management review, 38(3), 25.

Basri, Y. M. (2013). Mediasi Konflik Peran dan Keadilan Prosedural dalam Hubungan Pengukuran Kinerja Dengan Kinerja Manajerial. Jurnal Akuntansi dan Keuangan Indonesia, 10(2), 225-242.

Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, organizations and society, 30(5), 395-422.

Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217.

Cooper, D., & Schindler, P. (2001). Business Research Method. Ner York: McGraw Hill International Edition.

Creswell, J. W. (2012). Research Design: Qualitative, Quantitative and Mixed Methods Approaches. California: Sage Publication.

Defianty, E. F. (2007). Pengaruh Sistem Penilaian Kinerja terhadap Motivasi Kerja Karyawan Information System Center (Head Office) PT Telkom Tbk. Bandung. (Skripsi), Institut Manajemen Telkom, Bandung.

Ghozali, I. (2008). Structural equation modeling: Metode alternatif dengan partial least square (pls): Badan Penerbit Universitas Diponegoro.

Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33(2-3), 141-163.

Hartono, J. (2013). Pedoman Survei Kuesioner. Yogyakarta: BPFE Yogyakar.

Hartono, J., & Abdillah, W. (2011). Konsep dan Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. Yogyakarta: BPFE Yogyakarta.

Henri, J.-F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, 31(1), 77-103.

Hollenbeck, J. R., Williams, C. R., & Klein, H. J. (1989). An empirical examination of the antecedents of commitment to difficult goals. Journal of applied psychology, 74(1), 18.

Hood, C. (1995). The “New Public Management” in the 1980s: variations on a theme. Accounting, organizations and society, 20(2-3), 93-109.

Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic Management Journal, 20(2), 195-204.

Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, organizations and society, 28(7), 715-741.

Julnes, P. d. L., & Holzer, M. (2001). Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation. Public administration review, 61(6), 693-708.

Kaplan, R. S., Norton, D. P., & Rugelsjoen, B. (2010). Managing alliances with the balanced scorecard. Harvard Business Review, 88(1), 114-120.

Kurnianingsih, R., & Indriantoro, N. (2001). Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management Studi Empiris pada Perusahaan Manufaktur di Indonesia. The Indonesian Journal of Accounting Research 4 (1).

Larkin, J. M. (1990). Does Gender Affect Internal Auditor's Performance? The Woman CPA, 52(2), 20.

Locke, E. A. (1975). Personnel attitudes and motivation. Annual review of psychology, 26(1), 457-480.

Locke, E. A., & Latham, G. P. (2013). New developments in goal setting and task performance: Routledge.

Marganingsih, A., & Martani, D. (2010). Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah. Jurnal Akuntansi dan Keuangan Indonesia 7 (1), 79-108.

Mathis, R. L., & Jackson, J. H. (2004). Human Resource Management. International Student Edition. South-Western, a division of Thomson Learning, Thomson Learning is a trademark used herein under license: Singapore.

McLeod, S. (2007). Maslow's hierarchy of needs. Simply Psychology, 1.

Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives: Pearson Education.

Miner, J. B. (2015). Organizational behavior 1: Essential theories of motivation and leadership: Routledge.

Narsa, I. M., & Yuniawati, R. D. (2004). Pengaruh Interaksi Antara Total Quality Management Dengan Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial Studi Empiris pada PT. Telkom Divre V Surabaya. Jurnal Akuntansi dan Keuangan 5 (1), 18-34.

Pratolo, S., & Jatmiko, B. (2017). Akuntansi Manajemen Pemerintah Daerah. Yogyakarta: LP3M ALPHA.

Sholihin, M., Pike, R., Mangena, M., & Li, J. (2011). Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation. The British Accounting Review, 43(2), 135-146.

Sholihin, M., & ratmono, D. (2013). Analisis SEM-PLS dengan WarpPLS 3.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis: Penerbit Andi.

Sofyani, H., & Akbar, R. (2013). Hubungan Faktor Internal Institusi dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Pemerintah Daerah. Jurnal Akuntansi dan Keuangan Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 10(2), 207-235.

Sofyani, H., & Akbar, R. (2015). Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional. Jurnal Akuntansi & Auditing Keuangan Indonesia, 19(2), 153-173.

Syachbrani, W., & Akbar, R. (2013). Faktor-Faktor Teknis dan Keorganisasian yang Memengaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah. Jurnal Reviu Akuntansi dan Keuangan, 3(2).

Ulum, I., & Sofyani, H. (2016). Akuntansi (Sektor) Publik. Yogyakarta: Aditya Media Publishing.

Wijaya, A. H. C., & Akbar, R. (2013). The Influence of Information, Organizational Objectives and Targets, and External Pressure towards the Adoption of Performance Measurement System in Public Sector. Journal of Indonesian Economy and Business: JIEB., 28(1), 62.

Article Metrics

Abstract view(s): 1508 time(s)
PDF: 1580 time(s)

Refbacks

  • There are currently no refbacks.