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Journal : Kajian Akuntansi

Implikasi Keunggulan Bersaing Terhadap Kinerja Organisasi Pada Sektor Industri Manufaktur Kimia Di Provinsi Banten Uli Wildan Nuryanto; Masyhudzulhak Djamil MZ; Achmad Hidayat Sutawidjaya; Ahmad Badawi Saluy
Kajian Akuntansi Volume 21, No. 2, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.6503

Abstract

In current dynamic business environment, the competition is getting stiffer and performance organizational becomes issue, the caracteristics that occurred in the industrial revolution 4.0. This condition requires organizations to increase the performance to be sustain. Competence and knowledge management as internal resources that reffer to RBV are strengths hat are very important as predictors in improving performance. For this reason, the study has explored the indicators of each of the predictors and also test the relationships between latent variable that have been hypothesized. This research focus to the industrial chemical manufactur at Banten Province Indonesia which is become the province with the third largest number of chemical firms in Indonesia. Regarding to the central bureau statistics of Indonesia, the values of productivity and human resources capability from downstream chemical manufactur sector below the target. This research using SEM-PLS method to measure 97 respondents from the level supervisor and manajerial. The final results provide a positive and significant relationship between competence and knowledge management through competitive advantage and organizatioan performance. Competitive advantage also increasse the relationship between competence and knowledge management through the organizational performance. This result has implication for managerial levels to increase human resources performance so it can improve the firm competitive advantage. 
Perusahaan Tambang Batubara Tbk (IDX-Listed) Indonesia: Gaya Kepemimpinan Breakthrough Siknifikan Menaikkan Kinerja Organisasi melalui Kepuasan Karyawan Joko Triraharjo; Havidz Aima; Achmad Hidayat Sutawidjaya; Ahmad Badawi Saluyv
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.6501

Abstract

Indonesia is the largest coal exporter in the world. Indonesia's total coal production in 2018 was 528 million tons. Of this amount, 320 million tons were produced by coal mining companies listed on the Indonesia Stock Exchange. The phenomenon of the performance of coal mining companies in Indonesia which has been established in the period 2014 to 2018 there is a very high difference, both in terms of financial performance and the resulting production. The difference in the performance gap is thought to be influenced by the leadership style in the company. The purpose of this study is to analyze the effect of transformational leadership style, servant and breakthrough leadership on organizational performance with employee satisfaction as an intervening variable in coal mining companies listed on the Indonesia Stock Exchange and suggest implications for improving company performance. The respondents of this study were 15 coal mining companies listed on the Indonesian stock exchange. The type of research used is a quantitative method with 201 respondents, in supervisory to director positions. Data were analyzed using Structural Equation Model (SEM – AMOS). The results of the study indicate that the current speed of change in organizational behavior, technology and the business environment in the coal mining sector in Indonesia requires a change in the existing leadership style towards breakthrough leadership with 5 (five) dimensions, so that in its implication in the coal industry sector the existing leaders Currently, more emphasis is placed on changing leadership styles to become “multi power leaders” and “visionary leaders” and this will significantly increase organizational performance through employee satisfaction.