Pengaruh total quality management terhadap kinerja manajerial dengan sistem pengukuran kinerja dan sistem penghargaan (reward) sebagai variabel intervening (studi empiris pada perusahaan BUMN di Kota Jambi)
DOI:
https://doi.org/10.22437/jpe.v17i1.16327Keywords:
managerial performance, performance measurement system, rewarding systemAbstract
This study aims to prove empirically (1) the effect of total quality management on managerial performance, (2) the effect of quality management (3) The effect of performance measurement systems on managerial performance. (4) The effect of total quality management on the reward system (reward) (5) The effect of the reward system on managerial performance (6) The effect of total quality management on managerial performance is mediated by the performance measurement system (7) The effect of total quality management on performance managerial mediated by the reward system. The sample used as many as 98 respondents are managers in BUMN companies in Jambi City. The results showed that (1) total quality management had a significant and significant effect on managerial performance. (2) Total quality management significantly affects the performance measurement system. (3) The performance measurement system significantly affects managerial performance in Jambi City companies. (4) Total quality management significantly affects the reward system. (5) The reward system significantly affects managerial performance in Jambi City companies. (6) Total quality management has a significant and significant effect on managerial performance mediated by the Jambi City BUMN performance measurement system. (7) The total quality of management does not have a significant and significant effect on managerial performance mediated by the reward system.
Downloads
References
Abdallah, M. (2019). The effect of total quality managemnt practices on employee performance the moderating role of knowledge sharing. Jurnal Economic and Business, University Jordan, 77-87.
Agoes, K. (2014). Manajemen kinerja konsep dasar, desain implementasi dan penilaian kinerja. Pustaka Radja: Surabaya.
Ali, K. (2016). The Relationship between cost leadership strategy, total quality management applications and financial performance. Journal Business Administration, Universitesi Dergisi, 17. 97-110.
Barkah, S. (2016). Total quality management sistem pengukuran kinerja, penghargaan dan komitmen organisasi terhadap kinerja karyawan. Jurnal Ekonomi dan Bisnis, Universitas Muhammadiyah Magelang, 14, 76-82.
Darodjat, T. (2015). Pentingnya Budaya Kinerja Tinggi dan Kuat. Bandung: Refika Aditama.
Dinko, B. (2019). The effect of work engagement on total quality management practices in a petrochemical organisation. journal of Economic and Management, University Of Johannesburg, No. 2-13.
Erni, S. (2015). Pengaruh Implementasi pengendalian intern, pemanfaatan teknologi informasi, dan total quality management Jurnal Akuntansi dan Investasi, Universitas Muhammadiyah Yogyakarta, 7,145-154.
Fahad, A. (2019). The Moderation role of innovation management and the mediation role of TQM practices on the relationship between entrepreneurial leadership and organizational performance of Kuwait SMEs. Journal International Of dvanced Science and Technology, University of Malaysia, 29, 10930-10952.
Fahmi, I. (2017). Pengaruh Total Quality Menagement (TQM) customer relationship management (CRM), dan sistem reward terhadap kinerja manajerial (studi empiris pada perusahaan manufaktur di Kabupaten Bogor). Jurnal Akuntansi, UIN Syarif Hidayatullah, 7, 58-102.
Faris, A. (2018). Total quality management and organizational performance a possible role of organizational culture. Journal International Of Business Administration, University Albaha, Vol.9, No. 186-197.
Furtasan, A. (2020). Manajemen sumber daya manusia suatu pendekatan fungsional teoritis dan aplikatif. Depok: Raja Grafindo Persada.
Gaspersz, V. (2014). Total quality management untuk praktisi bisnis dan industri. Salemba Empat: Jakarta.
Ghozali, I. (2015). Partial least squares PLS dengan SmartPLS . Universitas Diponegoro: Semarang.
Goetsch, D. (2014). Pengantar manajemen mutu 2. PT. Prenhallindo: Jakarta.
Hengki, E. (2019). Pengaruh total quality management dengan sistem penghargaan dan komitmen organisasi terhadap kinerja manajemen. Jurnal Manajemen Terapan dan Keuangan, Universitas Jambi, Vol. 8, No 13-28.
Henry, S. (2012). Manajemen sumber daya manusia. STIE YKPN: Yogyakarta.
Hiras, P. (2015). Pengaruh Komitmen, Persepsi, dan Penerapan Pilar Dasar Total Quality Management Terhadap Kinerja Manajerial Perusahaan BUMN Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan, UPN Veteran Jakarta, Vol. 11, No. 65-75.
Ibrahim, B. (2013). Total quality management panduan untuk menghadapi persaingan global. Djambatan: Jakarta.
Indrianto. (2014). Metodologi penelitian bisnis untuk akuntansi manajemen. BPFE: Yogyakarta.
Kamaroellah, A. (2014). Manajemen kinerja konsep desain implementasi dan penilaian kinerja. Pustaka Radja: Surabaya.
Kaplan, N. (2002). Menerapkan strategi menjadi aksi balanced scorecard. Erlangga: Jakarta.
Ketut, Y. (2019). The implementation of total quality management (TQM) in house keeping, department of w bali seminyak. Journal International Of Management, University Of Politeknik Negeri Bali, 6, 22-27.
Kowo, S. (2019). The implementation of total quality management (TQM) in the telecommunication industry: problems and prospects. Journal Of Engineering, University of Kragujevac, 301-310.
Kurnianingsih, R. (2018). Pengaruh sistem pengukuran kinerja dan sistem penghargaan terhadap keefektifan penerapan total quality management, pada perusahaan manufaktur di Indonesia. Jurnal Akuntansi, Universitas Negeri Semarang, Vol. 3, No. 80-89.
Luthfi, E. (2015). Total quality management terhadap peningkatan laba perusahaan pada PT Pos Indonesia. Jurnal Ekonomi dan Bisnis, Universitas Islam Bandung, Vol 1, No. 241-247.
Mathis. (2014). Human resource management edisi 10. Salemba Empat: Jakarta.
Mulyadi. (2014). Total quality management prinsip manajemen kontemporer untuk mengarungi lingkungan bisnis global. Adity Media: Yogyakarta.
Mulyadi. (2015). Balance scorecard alat manajemen konteporer untuk pelipat ganda kinerja keuangan perusahaan. Jakarta: Salemba Empat.
Muslikun, R. (2016). Pengaruh total quality management terhadap kinerja manajerial dengan gaya kepemimpinan, sistem pengukuran kinerja, dan sistem penghargaan sebagai variabel moderating. Jurnal Akuntansi, Universitas Jakarta, Vol. 1, No. 1-17.
Narsa, M. (2007). Total quality management sistem pengukuran kinerja sistem penghargaan dan kinerja manajerial studi empiris PT Telkom Divre V. Jurnal Akuntansi dan Keuangan, Universitas Airlangga, 5, 181-194.
Nasution. (2005). Manajemen mutu terpadu total quality management edisi 2. Ghalia: Bogor.
Noviantoro, T. (2015). Pengaruh Komitmen dan implementasi total quality manageent terhadap kinerja manajerial di kawasan industri karawang. Jurnal Manajemen dan Bisinis Kreatif, Universitas Buana Perjuangan Karawang,5, 32-48.
Noviantoro, T. (n.d.). Pengaruh komitmen dan implementasi total quality management terhadap kinerja manajerial di Kawasan Industri Karawang. Jurnal Manajemen dan Bisnis Kreatif, Universitas Buana Perjuangan, Vol 5, No.32-48.
Nurzaman, K. (2014). Manajemen personalia. CV. Pustaka Setia: Bandung.
Priyanka, L. (2016). The effect of total quality management on the performance of smes through mediation variable of organizational commitment. Economics and Business, Universitas Brawijaya,15, 116-124.
Putu, L. (2017). Pengaruh sistem penghargaan, total quality management (tqm), sistem pengukuran kinerja, dan ketidakpastian lingkungan terhadap kinerja manajerial. Jurnal Akuntansi, Universitas Udayana, Vol. 21, No. 830-853.
Putu, N. (2020). Total quality management, partisipasi anggaran, sistem penghargaan,budaya organisasi dan kinerja manajerial. Jurnal Akuntansi, Universitas Udayana, Vol. 31, No. 551-560.
Raisa, S. (2017). Analisi pengaruh total quality management, sistem pengukuran kinerja dan reward terhadap kinerja manajerial. Jurnal Akuntansi, Universitas Sam Ratulangi, Vol. 1, No. 634-644.
Rianto, D. (2013). Manajemen kinerja sumber daya manusia. Tunggal Mandiri: Malang.
Riduwan. (2010). Rumus dan data dalam analisis statistika. Alfabeta. Bandung.
Sekaran, U. (2013). Metodologi penelitian untuk bisnis. Mandar Maju Ghalia: Jakarta.
Siswoyo. (2015). Metode SEM untuk penelitian manajemen Amos Lisrel PLS. Luxima Metro Media: Jakarta.
Sri, G. (2016). Pengaruh total quality management sistem reward dan profit center terhadap kinerja manajeial. Jurnal Akuntansi, Universitas Pasundan Bandung, 1.
Sunyoto, D. (2014). Sistem informasi manajemen perspektif organisasi. Center of Academic Publishing Service: Yogyakarta.
Tangen, S. (2014). Analyzing the requirement measuring business excellence, 9
Wahyu, E. (2016). Pengaruh sistem pengukuran kinerja dan sistem reward terhadap total quality management dan kinerja managerial pada Mic Transformer Surabaya. Jurnal Akuntansi, Universitas Muhammadiyah Sidoarjo, 1, 187-200.
Wibowo. (2015). Manajemen kinerja. RajawaliPers: Jakarta.
Yeejong, C.(2019). The relationship between tqm and project performance: empirical evidence from malaysian construction industri. Journal Business & Management, University Malaysia, 6, No. 1-31.
Yuliana, N.(2016). Pengaruh penerapan total quality management terhadap kinerja manajerial dengan budaya organisasi, sistem pengukuran kinerja, dan sistem penghargaan sebagai variabel moderating (studi empiris pada manajer bank-bank yang beroperasional di Aceh. Jurnal Akuntansi, Universitas Teuku Umar, 2, 127-141.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Shinta Regina Nursedima Marpaung, Achmad Hizazi, Wiralestari Wiralestari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
