Analisis Pengaruh Total Quality Management (TQM) Terhadap Kinerja Organisasi Dengan Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Anggota Puskopsyah BMT Jawa Tengah)

Eka Retnowati, Raharja Raharja
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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.
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本研究一般旨在实证检验全面质量管理(TQM)的实施对组织绩效的影响,以内部控制结构的实施为中介变量。在Baitul Maal Wa Tamwil上实施全面质量管理(TQM)是与Baitul Maal Wa Tamwil Puskopsyah内部控制结构相关的成员的表现。本研究采用基于偏最小二乘(PLS) 3.0分量的结构方程模型(SEM)进行定量分析。在研究对象中,选择所有Baitul Maal Tamwil作为总体,而本研究的样本主要集中在Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central爪哇的成员,采用目的抽样法抽样,总样本有97名受访者。本研究结果表明,全面质量管理(TQM)的实施并不直接影响组织绩效,但会对内部控制结构的实施产生影响,内部控制结构是全面质量管理(TQM)与组织绩效之间关系的中介。
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