Analisis Pengaruh Total Quality Management (TQM) Terhadap Kinerja Organisasi Dengan Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Anggota Puskopsyah BMT Jawa Tengah)
DOI:
https://doi.org/10.29240/disclosure.v3i1.6546Keywords:
Total Quality Management (TQM), Organization Performance (KO), and Internal Control (PI)Abstract
This research is generally aimed empirically in testing the implementation of total quality management (TQM) on organizational performance by applying the implementation of internal control structure as intervening variable. In the implementation of total quality management (TQM) on Baitul Maal Wa Tamwil is associated with the internal control structure of Baitul Maal Wa Tamwil Puskopsyah member of the performance. This research uses quantitative method by using Structural Equation Model (SEM) based on Partial Least Square (PLS) 3.0 component. In the research object, all Baitul Maal Tamwil were selected as the population while the sample in this study focused on members of Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central Java, which sampling based on purposive sampling method with total sample there are 97 respondents. The results of this study indicate that the implementation of total quality management (TQM) does not directly affect the performance of the organization but has an effect on the implementation of internal control structure which is the mediator of the relationship between total quality management (TQM) and organizational performance.
Downloads
References
Fadilah, Sri. (2012). “Pengaruh Implementasi Pengendalian Intern dan Total Quality Management Terhadap Kinerja Organisasi.â€MiMBAR, Vol.XXVIII, No.1, pp.19-30.
Gaspersz, Vincent. (1997). â€Manajemen Kualitas Dalam Industri Jasa.†Jakarta: Pt. Gramedia Pustaka Utama.
Gharakhani, Davood., H. Rahwati., M.R Farrokhi., and A.Farahmandian. (2013). “Total Quality Management and Organizational Performance.†American Journal of Industrial Engineering, Vol.1, No.3, pp.46-50.
Ghozali, Imam. (2006). “Structural Equation Modeling metode alternative dengan PLSâ€. Semarang: Badan Penerbit UNDIP
Haque, Zahirul. (2003). “Strategic Management Accounting. “2 ed. Australia: Pearson Education Australia.
Iswanto, Kuat. (2009). “Manajemen Syari’ah: Implementasi TQM Dalam Lembaga Keuangan Syariah. â€Yogyakarta: Pusaka Pelajar.
Jafar, Hotman. Iskandar M, Andri N dan Wahidin Y. (2010). “Pengaruh Penerapan Total Quality Management (TQM) Terhadap Fungsi Audit Internal (Studi Pada Perusahaan Bersertifikasi ISO 9000 di Provinsi Sumatera Utara)â€. Jurnal Ekonom, Vol 13, No 1. Pp.10-17.
Kiswanto. (2007). “Implementasi Manajemen Kualitas pada Kinerja Perusahaan Ditinjau dari Sudut Pandang Total Quality Management. Tesis Dipublikasikan, Fakultas Ekonomi dan Bisnis, Universitas Diponegoro.
Korankye, A. Addae. (2013). “Total Quality Managemet (TQM) : A Source of Competitive Advantage. A Comparative Study Manufacturing and service Firms In Ghana.†Internasional Journal of Asian Social Science, Vol.3, No.6. pp.1293-1305.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
