International Journal of Human Capital Management, Vol. 2 (2), December 2018
International Journal of Human Capital Management, Vol. 6 (1), June 2022
87 | P a g e
International Journal Human Capital Available online at
Management http://journal.unj.ac.id/unj/index.php/ijhcm
E-ISSN 2580-9164
Vol. 6, No. 1, June 2022, p 87-98
PERFORMANCE ANALYSIS OF REGIONAL FINANCE
MANAGEMENT IN MUSIRAWAS REGENCY OFFICE INDONESIA
Yohanes Susanto
Faculty of Economics, Master of Management
Universitas Bina Insan Lubuklinggau
Email: susantoyohanes60@gmail.com
Gunadi
Faculty of Economics, Master of Management
Universitas Bina Insan Lubuklingau
Email: gunadi@gmail.com
ABSTRACT
This study aimed to find out the relationship and influence of competency, commitment, and work
motivation on regional finance management in Department of Planning and Finance in Musirawas
Regency Office. This study was carried out on 40 employees in Department of Planning and Finance in
Musirawas Regency Office. Data were collected by survey method through distributing questionnaires
and then processed by SPSS 24 program. This study used ex post facto descriptive analysis. Based on the
results, the three variables namely competency, commitment and motivation had a significant and positive
influence on performance in the Department of Planning and Finance in Musirawas Regency Office
partially and simultaneously. This shows that employees placed in regional financial management are
required to have competency, knowledge, skills and understanding in the field of financial accounting.
Keywords: Competency, Commitment, Motivation, and Performance
Received: 22 Januari 2022
Accepted: 31 Mei 2022
Publish: 1 Juni 2022
How to Cite:
Susanto, Y (2022). PERFORMANCE ANALYSIS OF REGIONAL FINANCE MANAGEMENT IN
MUSIRAWAS REGENCY OFFICE INDONESIA. International Journal of Human Capital
Management, 6(1), 87-98. https://doi.org/10.21009/IJHCM.06.01.8
INTRODUCTION
In good regional financial management, regional work units (SKPD) must have competent,
committed, motivated human resources with an accounting graduate background, often attend briefings on
regional financial accounting, and have experience in regional financial management. It is necessary to
http://journal.unj.ac.id/unj/index.php/
International Journal of Human Capital Management, Vol. 6 (1), June 2022
88 | P a g e
implement an existing accounting system, these competent resources will be able to understand accounting
logic well. The failure of regional government human resources in understanding regional financial
management will have an impact on regional financial statement errors (Warisno, 2011). For this reason,
to produce good quality financial statements, competent human resources are needed in the financial sector
(Afriyanti, 2011). Likewise, in preparing regional financial statements, SKPDs are expected to have human
resources with longer work experience in accounting or finance, because in preparing regional financial
statements, employees really need to understand accounting and the rules for preparing regional financial
statements (Indisari, 2008). 2011) The longer the experience an employee has, the higher the understanding
of duties and responsibilities (Jesus, 2011). Furthermore, (Halim, 2013) stated that regional finance is thet
al rights and liabilities can be measured by money, either in the form of money or goods as regional wealth.
This definition is in line with the general provisions of Government Regulation Number 58 of 2005 on
Regional Financial Management which states thet al regional rights and liabilities in the context of
implementing regional government can be valued in money, including all forms of regional wealth.
The Department of Planning and Finance in Musirawas Regency Office is one part of the
organization owned by the Musirawas Regency Government, to carry out functions in public services to
produce financial statements in accordance with the provisions. In its implementation, it is found that
problems related to the quality of human resources as described above can disrupt the performance of the
organization as a whole. Human resources in question are employees at the Department of Planning and
Finance in Musirawas Regency Office. These elements such as competency level related to the ability to
complete a job, commitment related to self-seriousness in doing work, and motivation related to how much
encouragement a person has to be able to achieve a goal as an employee. In fact, there are several problems
found in the Department of Planning and Finance in Musirawas Regency Office related to these variables
being observations on the competency level in the table below.
Table 1 Competency Level
Number of
Employee
A S N TKS/Non PNS Financial
Statement
Training
Percentage
40 28 12 4 10%
Based on the table above, the competency level, especially in the field of financial management,
only 4 people or 10% complete financial education and training. This can result in errors such as incomplete
accountability reports (SPJ) in regional financial statements.
The second problem is related to the commitment carried out by employees in the Department of
Planning and Finance in Musirawas Regency Office, there are six standard operating procedures (SOPs)
that have been prepared, socialized, and implemented as Table 2 below.
Table 2 Standard Operating Procedure of Regional Financial Management
SOP of Regional Financial Management Implementation (%)
Preparation of PPAS proposal documents 80%
Preparation of RKA/RKPA documents 100%
Preparation of DPA/DPPA documents 100%
Preparation of financial reports 85%
The mechanism for submitting SPMUP/GU/TU/Ls 75%
Preparation of LKJIP 80%
Based on the table above, the commitment of employees has not fully satisfied or met the standard
operating procedures set out in regional finance management, the management of activities should be
carried out in accordance with SOPs. However, violations still occur, in addition to disrupting the
organizational accountability process, can also potentially violate the law, the SOPs that are most frequently
International Journal of Human Capital Management, Vol. 6 (1), June 2022
89 | P a g e
violated are the SOPs on the mechanism for submitting SPMUP/GU/TU/Ls, although they are not yet
complete and the SOPs on the preparation of PPAS proposal documents.
The third problem is related to work motivation in the Department of Planning and Finance in
Musirawas Regency Office, the lack of work motivation will have an impact on decreasing performance.
Some evidence shows that employees often do not go to work for unclear reasons, with the absence of
several employees requiring a replacement employee to complete the abandoned work so that it has an
impact on organizational performance, in addition, there is a lack of interest in employees to attend
education and training related to regional finance management.
LITERATURE REVIEW
Competence
According to Edison et al (2016), competency is the ability to carry out a job correctly and has
advantages based on matters concerning knowledge, expertise and attitudes, while according to Robins
(2015) stated that work competence refers to knowledge, skills, and personality directly affect performance.
According to Sedarmayanti (2017), the basic concept of competence starts from the concept of individuals
so that they can work with extraordinary participation. Furthermore, Vitalina (2016) stated that someone who
has a high competency automatically produces good performance or output.
According to Moeheriono (2012), competency is a basic characteristic of a person related to
individual performance in work or basic characteristics that have a causal relationship with criteria used as
an effective reference or excellent performance in certain situations. Furthermore, Winanti (2011) showed a
positive influence between competency on performance. This is in line with Rosanti et al (2014) and Ataunur
et al (2015) that competency and training partially or simultaneously affect performance.
Nilam (2013) stated that competency also affects work motivation. Furthermore, according to
Priansa (2014), competency is the capacity of an employee to lead to behavior in accordance with the
demands of the job and in accordance with the accuracy of the organization leading to success. According to
Sutrisno (2015), competency is mastery of a task, skills, attitudes and appreciation to support success.
From some of the opinions or definitions of experts above, the researcher synthesizes that the
competency possessed by individual employees must be able to support the vision and mission of the
organization or company.
Commitment
According to Sapitri (2016), the problem affecting performance is organizational commitment.
Furthermore, Joni (2015) stated that many employees have a low commitment to the goals set by the
organization and lack compliance with leadership policies so that work performance decreases. This is
because in general, they do not want to work too long in the company. Furthermore, Alen Mayer (2013)
divided organizational commitment into three, namely; affective commitment, continuance commitment,
and normative commitment.
According to Respatiningsih et al (2015), the decline in organizational performance is due to a lack of
employee commitment. Furthermore, Nurhargati et al (2014) stated that affective commitment, continuance
commitment, and normative commitment simultaneously affect organizational performance. Srimulyani
(2017) stated that affective commitment has a positive effect on performance, but continuance and
normative commitment have a negative effect on organizational performance. Meanwhile, Kasman (2014)
stated that commitment reflects the attitude of employee loyalty to the organization
Based on previous studies, researchers can synthesize the definition of commitment as a promise or identity
possessed by employees in devoting themselves to organizations with high loyalty.
International Journal of Human Capital Management, Vol. 6 (1), June 2022
90 | P a g e
Work Motivation
According to Siagian, (2015) work motivation is a driving force to behave with certain goals.
Furthermore, Wibowo (2016) stated motivation is a psychological process generating and driving behavior
to achieve goals.
According to Hasan et al (2019), an employee will be willing to make greater efforts if it is believed that
better performance will result in greater rewards. Furthermore, Widarni (2020) stated that motivation is the
tendency to respond so that people are interested in working.
According to Handoko (2014), motivation is a state in which the person to carry out certain activities in
order to achieve goals. Furthermore, Gitosudarmo (2014) stated that motivation is an internal factor to drive
behavior to fulfill certain goals or individual satisfaction. Mangkunegara (2015) stated that motivation is a
condition to achieve the motive goal. Furthermore, Winardi (2015) defined motivation as a potential power
within a person to be developed or by external forces where rewards can affect performance positively or
negatively depending on the situation and conditions faced by the person concerned. Furthermore, Pamela
(2015) defined motivation as providing appropriate guidance or direction, resources and rewards so that
employees are inspired and interested in working the way they want.
Based on previous studies, researchers can synthesize that work motivation is the driving force or
willingness from within the employee concerned or the driving force from outside as a form of activity to
be able to meet the needs of the employee.
Performance
According to Simanjuntak (2016), performance is the achievement of carrying out certain tasks in
realizing organizational goals, objectives, mission, and vision. Furthermore, Rivai (2015) stated that
performance is the overall level of success during a certain period in carrying out tasks compared to certain
standards such as targets, goals, or criteria determined in advance and agreed upon. Meanwhile, Hasibuan
(2015) stated that performance is work achieved by someone in carrying out a task that is charged on the
basis of skill, experience, sincerity, and on time.
Hyopothesis 1 (H1)
Ho : Competency, Commitment, and Work Motivation simultaneously have no influence on performance
of Department of Planning and Finance in Musirawas Regency Office
Ha : Competency. Commitment, and Work Motivation simultaneously have an influence on performance
of Department of Planning and Finance in Musirawas Regency Office.
Hypothesis 2 (H2):
Ho : Competency partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Competency partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Hypothesis 3 (H3):
Ho : Commitment partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Commitment partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Hypothesis 4 (H4):
Ho : Motivation partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Motivation partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
International Journal of Human Capital Management, Vol. 6 (1), June 2022
91 | P a g e
METHODOLOGY
The method used in this study was an ex post facto quantitative descriptive approach. This study
used the path analysis technique. The data used were primary data obtained through questionnaires and
interviews. Sampling was carried out using a non-probability sampling technique. The sampling technique
did not provide an opportunity for each member of the population to be selected as a sample so that the
sample in this study amounted to 40 employees at the Department of Planning and Finance in Musirawas
Regency Office. Sugiono (2015) stated that the population is an area of subjects and objects having certain
qualities and characteristics set by researchers to be studied and conclusions to be drawn. Because the
population is less than 100, then the entire population is sampled.
RESULTS AND DISCUSSION
The validity test is used to measure the validity of the questionnaire. The questionnaire is said to
be valid if the questions on the questionnaire are able to reveal something measured by the questionnaire.
The criteria for testing the validity are if r-calculated > r-table (0.312) then the instrument/item statement
is declared valid, on the other hand, if r-calculated < r-table, the invalid statement/item must be removed
or replaced. The results of the validity test can be seen in Table 3.
Tab le 4 Validity Test on Competency, Commitment, Work Motivation, and Performance
Variable Statement Valid Item Invalid
Competency 15 15 0
Commitment 15 15 0
Work Motivation 15
8
15
8
0
Source: Data processed by researchers (2020)
Reliability
The reliability test is used to test the consistency or stability of the study instrument on the
respondents and is given at different times. If Cronbach's Alpha value > 0.6, the instrument is declared
reliable. On the other hand, if Cronbach's Alpha value is < 0.6, the instrument is declared unreliable.
Reliability test results can be seen in Table 5.
Table 5. Reliability Test Results
Variable Cronbach’s Alpha Description
Competency .967 Reliable
Commitment .979 Reliable
Work Motivation
.957
972
Reliable
Reliable
Source: Data processed by researchers (2020)
Descriptive Analysis Results
The descriptive analysis provides an overview of the data distributed to 40 employees of the
Department of Planning and Finance in Musirawas Regency Office. Based on the questionnaire distributed
to the respondents, the competency variable had a score of 52.40% for the answer "Agree (S)" of and
"Strongly Agree (SS)" of 50.10% or was in the medium category (50% - 70%) The highest score
contribution came from the indicator “employees understand the regional government financial recording
International Journal of Human Capital Management, Vol. 6 (1), June 2022
92 | P a g e
system”, this proves that employees have low knowledge of regional finance administration systems. In
the commitment variable, the answer "agree" had a score of 51.20% and "strongly agree" of 34.10% or
was in the medium category (50% - 70%) The highest score contribution came from the indicator
"commitment is a responsibility must be performance employee”, this proves that the commitment to work
is because they are able to understand their main duties and functions. The work motivation variable had
a score of 52% for "strongly agree" with being in the medium category (50% - 70%). The highest score
contribution came from the indicator "supervisors always try to provide work motivation to their
subordinates", this proves that the motivation given by superiors to subordinates has gone well, and the
performance variable had a score for "agree" of 53.10% and "strongly agree" of 55.25% or in the medium
category (50%-70%). The highest score contribution came from the indicator "the work of the
organizational unit in accordance with the target set", this proves that the organization has carried out the
task in accordance with the work target of Musirawas Regency Government.
Classical Assumption Test
Normality Test
A normality test is used to determine whether the data is normally distributed or not. This normality test
uses one sample Kolmogorov Smirnov with 0.05 significance level. If the significance level < 0.05, the
data were normally distributed, according to the following table.
Table 6. Kolmogorov-Smirnov Results
Competency
(X1)
Commitmen
t (X2)
Motivation
(Z)
Kinerja
(Y)
N 40 40 40 40
Normal
Parametea,b
Mean 4.5928 4.5383 4.4780 4.5475
Std.Deviation .59603 .73886 .66406 .75535
Most Extreme
Differences
Absolute .247 .313 .248 .320
Positive .247 .266 .216 .275
Negative -.216 -.313 -.248 -.320
Test Statistic .247 .313 .248 .320
Asymp. Sig. (2-tailed) .000c .000c .000c .000c
Source: Calculation of SPSS 24 (2020)
Table 6 shows the Asymp-Sig (2-tailed) or significance of 0.000 so that the data were normally
distributed and met the requirements for multiple linear regression analysis.
Linearity Test
Linearity test aims to determine whether the two variables to be analyzed correlational statistics show a
linear relationship or not. The linearity test was carried out using SPSS at 0.05 significance level.
Table 7. Linearity Test between Commitment on Performance
Sum of
Squares
df
Mean
Square
F
Sig.
Performance
(Y) *
Competency
(X1)
Between
Groups
(Combined) 16.627 16 1.039 4.250 .001
Linearity 10.351 1 10.351 42.327 .000
Deviation
fromLineariy
6.277
15
.418
1.711
.120
International Journal of Human Capital Management, Vol. 6 (1), June 2022
93 | P a g e
Within Groups 5.624 23 .245
Total 22.252 39
Source: Calculation of SPSS 24 (2020)
Based on the linearity test between the competence and performance variables in Table 7, the
significance was 0.000 or lower than 0.05, so it can be concluded that there was a linear relationship
between the two variables.
Table 9. Linearity Test between Commitment and Performance
ANOVA Table
Sum of
Squares
df
Mean
Square
F
Sig.
Performance
(Y) *
Commitment
(X2)
Between
Groups
(Combined) 6.252 11 .568 .995 .275
Linearity .203 1 .203 .355 .000
Deviation
from
Linearity
6.049
10
.605
1.059
.224
Within Groups 16.000 28 .571
Total 22.252 39
Source: Calculation of SPSS 24 (2020)
Based on the linearity test between the commitment and performance variables in Table 8, the
significance was 0.000 or lower than 0.05, so it can be concluded that there was a linear relationship between
the two variables.
Table 9. Test between Motivation and Performance
Sum of
Squares
df
Mean
Square
F
Sig.
Kinerja (Y) *
Motivation (Z)
Between
Groups
(Combined) 17.763 18 .987 4.617 .001
Linearity 4.305 1 4.305 20.141 .000
Deviation
from
Linearity
13.459
17
.792
3.704
.003
Within Groups 4.488 21 .214
Total 22.252 39
Based on the linearity test between the motivation and performance variables in Table 9, the
significance was 0.000 or lower than 0.05, so it can be concluded that there was a linear relationship
between the two variables
International Journal of Human Capital Management, Vol. 6 (1), June 2022
94 | P a g e
Multicollinearity Test Result
The multicollinearity can be seen from the VIF (Variance Inflation Factor) and the correlation
coefficient between independent variables. If VIF < 5 or close 1, then multicollinearity does not occur. The
multicollinearity test results can be seen in Table 10.
Table 10. Multicollinearity Test Results
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity
Statistics
B
Std.
Error
Beta
Tolerance
VIF
1 (Constant) 18,450 1,993 9,258 ,000
Competence ,092 ,032 ,215 2,905 ,004 ,787 1,273
Commit
ment
,088 ,026 ,255 3,443 ,001 ,787 1,273
Motivati
on
,088 ,023 ,245 2,440 ,002 ,771 1,273
a. Dependent Variable: Performance
Source: Calculation of SPSS 24 (2020)
Based on Table 10 , VIF of competence variable was 1.273, VIF of commitment variable was 1.273,
VIF of motivation variable was 1.273 showing VIF <5. It can be concluded that there was no multicollinearity
problem therefore the regression model can be accepted.
Multiple Linear Regression Test Results
Hypothesis 1 (H1)
Ho : Competency, Commitment, and Work Motivation simultaneously have no influence on performance
of Department of Planning and Finance in Musirawas Regency Office
Ha : Competency. Commitment, and Work Motivation simultaneously have an
influence on performance of Department of Planning and Finance in
Musirawas Regency Office.
Table 11 F test (simultaneous) bwteen competency, commitment, and motivation on performance
ANOVAa
Model
Sum of
Squares
df
Mean Square
F
Sig.
1 Regression 149,334 3 74,667 17,142 ,000b
Residual 767,821 197 3,898
Total 917,155 199
a. Dependent Variable: Performance
b. Predictors: (Constant),Competence, Commiment and Motivation
Source: Calculation of SPSS 24 (2020)
Based on Table 11, competency, commitment, and work motivation had a positive and significant
influence because of F-calculated of 17.142 > F-table of 4.091. This illustrates the positive and significant
influence between competency, commitment, and work motivation on performance in the Department of
International Journal of Human Capital Management, Vol. 6 (1), June 2022
95 | P a g e
Planning and Finance in Musirawas Regency Office.
Hypothesis 2 (H2)
Ho : Competency partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Competency partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Table 12 T-test of Competency and Performance
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig. B Std. Error Beta
1 (Constant) .578 .696
.682
.830 .412
Competency (X1) .864 .150 5.749 .000
Source: Calcuation of SPSS 24(2020)
Table 12 shows the t-calculated for the competency variable was 5.749 and a significance value of
0.000. This shows that t-calculated > t-table or 5.749 > 1.684 and a significance value of 0.000 <0.05
meaning H0 was rejected and Ha was accepted showing a positive and significant influence between
competency on performance. This is in accordance with the results of previous studies such as that conducted
by Ade Muslimat (2020) that competency had a positive and significant influence on the performance of
0.865 or 85%. This illustrates that there was a strong influence between competency on performance.
Furthermore, Anisa Putri Sutrisno et al (2018) stated that competence had a positive and significant influence
on performance with a strong value of 51%. Furthermore, Indarti and Kurniawan (2020) prove that
competency has an effect on performance, this is also supported by Krisbowo et al (2017) that competence
has an effect on performance, thus it is evident that competency owned by employees had a significant
influence on performance.
Hypothesis 3 (H3):
Ho : Commitment partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Commitment partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Table 13 T-test of Commitment and Performance
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig. B Std. Error Beta
1 (Constant) 4.105 .759
.095
5.409 .000
Commitment (X2)
.098 .165 .591 .558
Table 13 shows the t-calculated for the commitment variable was 5.409 and a significance value
of 0.000. This shows that t-calculated > t-table or 5.409 > 1.684 and a significance value of 0.000 <0.05
meaning H0 was rejected and Ha was accepted showing a positive and significant influence between
commitment on performance. This is in accordance with the results of previous studies such as that
conducted by Riris (2020) that commitment had a positive and significant influence on the performance
of 0.445 atau 45 %. Mahmud et al, (2010) stated that commitment can develop if the employee is able
International Journal of Human Capital Management, Vol. 6 (1), June 2022
96 | P a g e
to meet expectations and needs, thus it is evident that commitment owned by employees had a significant
influence on performance.
Hypothesis 4 (H4):
Ho : Motivation partially has no influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Ha : Motivation partially has an influence on performance of Department of Planning and Finance in
Musirawas Regency Office
Tabel 14 T-test of Motivation and Performance
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig. B Std. Error Beta
1 (Constant) 2.307 .750
.440
3.076 .004
Motivation(Z)
.500 .166 3.019 .005
Table 14 shows the t-calculated for the motivation variable was 3.076 and a significance value of
0.000. This shows that t-calculated > t-table or 3.076 > 1.64 and a significance value of 0.004 <0.05 meaning
H0 was rejected and Ha was accepted showing a positive and significant influence between motivation on
performance. This is in accordance with the results of previous studies such as that conducted by Rida Nadia
Noer, et al (2020) that motivation had 0.621 or 62 % influence on performance. Furthermore, Yoeyong
Rahsel (2016) showed the influence of motivation on performance was 0.469 atau 46 %. Thus, work
motivationowned by employees had a significant influence on performance.
Coefficient of Determination (Adjusted R2) Analyis
Table 15. Coefficient of Determination (Adjusted R2) Analysis
Model Summary
Model
R
R Square
Adjusted R
Square
Std. Error of the Estimate
1 ,864a ,746 ,754 1,877
a. Predictors: (Constant), Competence, Commiment and Motivation
Source: Calculation of SPSS 24 (2020)
Based on Table 14, the R2 (R Square) was 0.746 or (74.5%). This shows strong influence between
competence variable, commitment vatiable, and motivation variable on performance at Department of
Planning and Finance in Musirawas Regency Office. Meanwhile, the remaining 25.5 % can be explained or
influenced by other variables not studied.
CONCLUSION
Competency, Commitment, and Work Motivation simultaneously had a significant and positive
influence on performance where F-test was 17,142 > 4,091 and significance value was 0.000 < 0.05 at the
Department of Planning and Finance in Musirawas Regency Office.
Partially, each competency, commitment, and work motivation variable had a positive and
significant influence on performance, but the competency variable had the most dominant influence on the
performance of 0.864 or 86%. This shows that the competency possessed by employees in the Department
International Journal of Human Capital Management, Vol. 6 (1), June 2022
97 | P a g e
of Planning and Finance in Musirawas Regency Office was still low in terms of knowledge, skills, and
experience. It is recommended that in the placement of employees to manage regional finances, they must
master competency in order to fulfill optimal performance in the organization.
REFERENCES
Ade Muslimat. (2020) Pengaruh Kompetensi terhadap kinerja karyawanpada PT. Gramedia Jakarta, Junrla
Ekonomi Effektif, Vol 2 Nomor 4 hal 586-592.
http://openjournal.unpam.ac.id/index.php/JEE/article/view/10691/6688
Anwar Prabu Mangkunegara. 2015. Sumber Daya Manusia Perusahaan. Cetakan kedua
belas. Remaja Rosdakarya:Bandung
Ataunur, I., & Ariyanto, E. (2015). PengaruhKompetensi dan Pelatihan terhadap Kinerja Karyawan PT
Adaro Energy Tbk. TelaahBisnis Volume 2 Nomor 6 , 135-150.
Anisa Putri Sutriso, Alini Gilang. (2018) Pengaruh Kompetensi terhadap kinerja karywan (Studi pada PT.
Telekomunikasi Indonesia Witel Bandung) Jurnal Riset Bisnis dan Manajemen Vol 8 nomor
1 hal 62 - 76 File:///C:/Users/Asus/AppData/Local/Temp/998-Article Text-1858-2-10-
20190625.pdf
Arikunto, S. (2013). Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta:Rineka Cipta
Allen and Meyer. 2013. The Measurement and Antecedents of Affective, Contintinuance and
NormativeCommitment to Organitazion. PT Elex Media Komputindo, Jakarta.
Rida Nadia Noer, Ike Rahmawati, Yana Fajar Basori, (2020) Pengaruh Motivasi kerja terhadap kinerja
pegawai Biling manajemen di PT. Haliyora Power ULP Sukabumi Kota, jurnal Dinamika,
Ilmu Adminstrasi Negara Vol 7 Nomor 2
https://jurnal.unigal.ac.id/index.php/dinamika/article/view/3653
Edison,2016. Manajemen Sumber Daya Manusia, Bandung : Alfabeta
Eny Lestary Widarni dan Cahya Budhi Irawan, 2020, Analisis Motivasi Pelayanan Publik danRole Stress
Terhadap Kinerja Pegawai dengan Komitmen Organisasi Sebagai VariabelIntervening Pada
PT Kereta Api Indonesia DAOP VIII, Dinamika Governance: JurnalIlmu Administrasi
Negara Volume 10 (2),
Respatiningsih, Ida & Frans Sudirjo. 2015. Pengaruh Komitmen Organisasi, Motivasi, Kapabilitas dan
Kepuasan Kerja Terhadap Kinerja Pegawai (Studi Empirik Pada Inspektorat Kabupaten
Pemalang). Jurnal Ilmiah UNTAGSemarang Vo. 4, No. 3
Gitosudarmo, Indriyo. 2015. Manajemen Operasi. Yogyakarta. BPFEYogyakarta.
Hani, T. Handoko. 2015. Manajemen Personalia dan Sumber Daya Manusia. BPFE-Yogyakarta.
Hasibuan, Malayu. 2015. Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara
Hasan dan Wibawani, Sri, 2019, Pengaruh Budaya Organisasi Terhadap Kinerja TenagaKependidikan
dengan Motivasi Kerja sebagai Variabel Moderating, Public Administration Journal,1(3), 260-
269.
Indarti, D. A. R., & Kurniawan, G. (2020). Pengaruh Kompetensi, Supervisi Dan KomitmenOrganisasi
Terhadap Kinerja Pegawai Dinas Penanaman Modal Dan PelayananTerpadu Kabupaten
Pasuruan. Sasanti Journal Of Economic And Business, 1(1).
Joni, Komang Udayana. 2015. Pengaruh Komitmen Organisasi terhadap Prestasi Kerja Karyawan PT. Nusa
Baruna Cabang Singaraja Tahun 2015. Vol 5 Nomor 1 Tahun 2015.
Kriswibowo, A., Harsanto, B. T., & Kurniasih, D. 2017. Upaya Meningkatkan KinerjaPegawai Kantor
Perpustakaan Dan Arsip Daerah Kabupaten Banyumas. DinamikaGovernance: Jurnal Ilmu
Administrasi Negara, 7(2).
Kaswan. 2012. Manajemen Sumber Daya Manusia untuk Keunggulan Bersaing Organisasi. Graha Ilmu,
Yogyakarta
Moeheriono. (2012). Pengukuran Kinerja BerbasisKompetensi. Jakarta: PT Raja Grafindo Persada
Nilam, Susi, dan Maesaroh. 2013. Hubungan Kompetensi dan Motivasi Dengan Kinerja Dinas Sosial
Wonosobo.Diakses 12 Februari 2019
http://openjournal.unpam.ac.id/index.php/JEE/article/view/10691/6688
https://jurnal.unigal.ac.id/index.php/dinamika/article/view/3653
International Journal of Human Capital Management, Vol. 6 (1), June 2022
98 | P a g e
Nurbiyati, Titik dan Kunto Wibisono. 2014. Analisis Pengaruh Komitmen Afektif, Kontinyu dan Normatif
Terhadap Kinerja dengan Disiplin Kerja sebagai Variabel Intervening. Jurnal Kajian Bisnis
Vol. 22, No. 1: 21 – 37.
Rosanti, D. I., & Budiyanto. (2014). PengaruhPendidikan, Kompetensi, Kompensasiterhadap Kinerja
Karyawan PT Lat i Prayogi.Jurnal Ilmu & Riset Manajemen Vol. 3 No. 11, 1-16
Robbins, S.P dan Judge T.A. 2015. Perilaku Organisasi. Jakarta: Salemba Empat
Sapitri, Ranty. 2016. Pengaruh Komitmen Organisasi terhadap Kinerja Karyawan Perusahaan Listrik
Negara Area Pekanbaru. JOM Fisip Vol.3 No.2 Oktober 2016.
Sedarmayanti. 2017. Sumber Daya Manusia dan Produktivitas Kerja. Bandung: CV Mandar Maju.
Sondang P. Siagian. 2015. Manajemen Sumber Daya Manusia. Jakarta : Bumi Aksara.
Sugiyono. 2015. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D.Bandung:
Alfabeta.
Sutrisno, Edy, 2013. Manajemen Sumber Daya Manusia. Jakarta :Murai Kencana.
Simanjuntak, Desrina 2016. Pelaksanaan penilaian prestasi kerja pada Hotel The Jayakarta Daira
Palembang, Politeknik Negeri Sriwijaya.
Srimulyani, Rochiyati, Bayu. 2017. Pengaruh Komitmen Organisasional terhadap Kinerja Karyawan
dengan Organizational Citizenship Behavior (OCB) sebagai Variabel Moderating. The 6th
University Research Colloquium 2017 Universitas Muhammadiyah Magelang
Priansa, Juni Doni. 2014.Perencanaan & Pengembangan Sumber Daya Manusia. Bandung: Alfabeta.
Veithzal Rivai. 2015. Manajemen Sumber Daya Manusia untuk Perusahaan, Edisi ke 6, PT.Raja Grafindo
Persada, Depok, 16956.
Vitalia dan Widyawati, 2016. Pengaruh Struktur Kepemilikan dan Profitabilitas TerhadapNilai Perusahaan
Properti di Bursa Efek Indonesia.Jurnal Ilmu dan Riset Akuntansi :Volume 5, Nomor 1.
Wibowo, 2016. Manajemen Kinerja, Edisi Kelima, PT.Rajagrafindo Persada Jakarta-14240
Winardi. 2015. Manajemen Prilaku Organisasi, Edisi Revisi, Prenada Media Group, Jakarta.
Winanti, M. B. (2011). Pengaruh Kompetensi terhadap Kinerja Karyaw an (Survei pada PT. Frisian Flag
Indonesia Wiayah Jawa Barat). Majalah Ilmiah UNIKOM Vol. 7 No. 2 , 249-267