Pengalaman atau Partisipasi? Menelusuri Penentu Kinerja Manajerial di AJB Bumiputera 1912
(Experience or Participation? Exploring the Determinants of Managerial Performance at AJB Bumiputera 1912)
DOI:
https://doi.org/10.61656/sbamr.v7i1.528Keywords:
Budgetary Participation, Experience, Managerial Performance, Motivation, Mutual InsuranceAbstract
Purpose: This study examines the effect of budgetary participation, experience, and motivation on managerial performance, and identifies which of the three factors has the dominant effect, at AJB Bumiputera 1912 Tunjungan Branch, Surabaya, a branch of Indonesia’s only mutual life insurer whose revenue realisation fell 20–38% short of target in 2006–2008.
Method: A quantitative explanatory survey was conducted on all 26 managers, from the branch head to block supervisors (census/saturated sampling). Each construct was measured with a seven-point semantic differential scale. Data were tested for validity, reliability, normality, and classical assumptions, and were analysed using multiple linear regression, with the F test serving as a goodness-of-fit test of the model and t tests used for hypothesis testing.
Findings: The goodness-of-fit test indicates that the regression model is fit and has strong explanatory power. Of the three variables, only budgetary participation has a significant effect on managerial performance and is therefore the dominant factor. Experience shows a negative but insignificant effect, while motivation is positive but insignificant, partly because motivation overlaps strongly with participation.
Implication: Branch management should institutionalise genuine bottom-up participation in budgeting, link budget targets to managerial evaluation and rewards, and pair experience with structured mentoring so that tenure translates into adaptive capability. For a mutual insurer whose owners are policyholders, participative and accountable budgeting is also a governance safeguard.
Originality: The study offers evidence from a mutual life insurance organisation, a setting rarely examined in budgetary participation research, and examines a budgeting (participation), a human-capital (experience), and a psychological (motivation) antecedent of managerial performance within a single model.
ABSTRAK
Tujuan: Penelitian ini menguji pengaruh partisipasi penyusunan anggaran, pengalaman, dan motivasi terhadap kinerja manajerial, serta mengidentifikasi faktor yang paling dominan, pada AJB Bumiputera 1912 Cabang Tunjungan Surabaya, cabang satu-satunya perusahaan asuransi jiwa berbentuk usaha bersama (mutual) di Indonesia yang realisasi pendapatannya tertinggal 20–38% dari target pada 2006–2008.
Metode: Penelitian kuantitatif eksplanatori dengan survei terhadap seluruh 26 manajer, mulai dari pimpinan cabang hingga supervisor blok (sampel jenuh/sensus). Setiap konstruk diukur dengan skala semantic differential tujuh poin. Data diuji validitas, reliabilitas, normalitas, dan asumsi klasik, kemudian dianalisis dengan regresi linier berganda, menggunakan uji F sebagai uji goodness of fit model dan uji t untuk pengujian hipotesis.
Temuan: Uji goodness of fit menunjukkan bahwa model regresi layak (fit) dan memiliki daya jelas yang kuat. Di antara ketiga variabel, hanya partisipasi penyusunan anggaran yang berpengaruh signifikan terhadap kinerja manajerial sehingga menjadi faktor dominan. Pengalaman menunjukkan pengaruh negatif yang tidak signifikan, sedangkan motivasi berpengaruh positif tetapi tidak signifikan, antara lain karena motivasi beririsan kuat dengan partisipasi.
Implikasi: Manajemen cabang perlu melembagakan partisipasi anggaran yang sungguh-sungguh dari bawah ke atas, mengaitkan target anggaran dengan evaluasi dan imbalan manajerial, serta memadukan pengalaman dengan pendampingan terstruktur agar masa kerja berubah menjadi kemampuan adaptif. Bagi perusahaan mutual yang pemiliknya adalah pemegang polis, penganggaran yang partisipatif dan akuntabel juga merupakan pengaman tata kelola.
Orisinalitas: Penelitian ini menyajikan bukti dari organisasi asuransi jiwa berbentuk mutual, konteks yang jarang diteliti dalam kajian partisipasi anggaran, serta menguji anteseden penganggaran (partisipasi), modal manusia (pengalaman), dan psikologis (motivasi) terhadap kinerja manajerial dalam satu model.
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