PENINGKATAN KINERJA PEGAWAI MELALUI KNOWLEDGE SHARING DAN PERCEIVED ORGANIZATIONAL SUPPORT DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING STUDI PADA PEGAWAI KPP MADYA SEMARANG
DOI:
https://doi.org/10.31539/gtxsat84Keywords:
Knowledge Sharing, Perceived Organizational Support, Komitmen Organisasi, Kinerja Pegawai.Abstract
Kinerja pegawai merupakan indikator utama dalam menilai efektivitas pelaksanaan tugas dan berperan penting dalam pencapaian tujuan organisasi. Penelitian ini berfokus pada KPP Madya Semarang sebagai unit operasional Direktorat Jenderal Pajak yang memiliki peran strategis dalam menghimpun penerimaan negara dan memberikan pelayanan kepada wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing dan perceived organizational support terhadap kinerja pegawai, baik secara langsung maupun tidak langsung melalui komitmen organisasi sebagai variabel mediasi. Penelitian ini menggunakan jenis penelitian explanatory research dengan pendekatan kuantitatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada pegawai KPP Madya Semarang. Teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh, yaitu seluruh anggota populasi dijadikan sebagai responden penelitian. Sebanyak 110 data responden yang valid dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa knowledge sharing dan perceived organizational support berpengaruh positif dan signifikan terhadap komitmen organisasi. Selanjutnya, knowledge sharing, perceived organizational support, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Hasil uji mediasi juga menunjukkan bahwa komitmen organisasi mampu memediasi pengaruh knowledge sharing dan perceived organizational support terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa penguatan praktik berbagi pengetahuan, peningkatan dukungan organisasi, dan pembentukan komitmen organisasi merupakan strategi penting dalam meningkatkan kinerja pegawai.
References
Afandi, P. (2018). Manajemen Sumber Daya Manusia (Teori, Konsep dan. Indikator). Zanafa Publishing.
Afianto, D. N., Budiati, Y., & Kusnilawati, N. (2024). Peningkatan Kinerja Pegawai Melalui Kecerdasan Emosional Sebagai Variabel Intervening (Studi Pada Pegawai KPP Madya Dua Semarang). Management Studies and Entrepreneurship Journal (MSEJ), 5(1), 3308–3321. https://doi.org/10.37385/msej.v5i2.4550
Anugrahadi, Y. D., Sukarno, G., & Swasti, I. K. (2023). Analysis of Employee Performance Through The Role of Knowledge Sharing and Competence With Commitment as Intervening Variables. Jurnal Manajemen Bisnis, 10(2), 540–554. https://doi.org/10.33096/jmb.v10i2.448
Astuty, I., & Udin. (2020). The Effect of Perceived Organizational Support and Transformational Leadership on Affective Commitment and Employee Performance. Journal of Asian Finance Economics and Business, 7(10), 401–411. http://dx.doi.org/10.13106/jafeb.2020.vol7.no10.401
Atatsi, E. A., Stoffers, J., & Kil, A. (2019). Factors Affecting Employee Performance: A Systematic Literature Review. Journal of Advances in Management Research, 16(3), 329–351. https://doi.org/10.1108/JAMR-06-2018-0052
Bahtiar, R. B. S. (2021). Peningkatan Kualitas Pegawai melalui Program Autocad: Pendekatan Social Exchange Theory. Dinamisia: Jurnal Pengabdian Kepada Masyarakat, 5(1), 101–105. https://doi.org/10.31849/dinamisia.v5i1.4297
Baliartati, B. O. (2016). Pengaruh Organizational Support Terhadap Job Satisfaction Tenaga Edukatif Tetap Fakultas Ekonomi dan Bisnis Universitas Trisakti. Jurnal Manajemen Dan Pemasaran Jasa, 9(1), 35–52.
Blau, P. (2017). Exchange and Power in Social Life. John Wiley & Sons.
Cangur, S., & Ercan, I. (2015). Comparison of Model Fit Indices Used in Structural Equation Modeling Under Multivariate Normality. Journal of Modern Applied Statistical Methods, 14(1), 152–167. https://doi.org/10.22237/jmasm/1430453580
Cropanzano, R., & Dasborough, M. T. (2023). Dynamic Perspectives on Leader-Member Exchange: Integrating Affect and Cocial Exchange. Annual Review of Organizational Psychology and Organizational Behavior, 10(1), 65–88. https://www.annualreviews.org/doi/abs/10.1146/annurev-orgpsych-021022-070102
Cropanzano, Russell, & Mitchell, M. (2019). Social Exchange Theory: An Interdisciplinary Review. Journal of Management, 45(6), 1692–1725. http://dx.doi.org/10.1177/0149206305279602
Darmastuti, I., & Rini, O. S. (2023). The Role of the Work Environment and Knowledge Sharing on Employee Performance. International Research Journal of Innovations in Engineering and Technology, 7(12), 89–95. https://doi.org/10.47001/IRJIET/2023.712013
Dhaniswara, A. S., Susita, D., & Wahono, P. (2024). The Influence of Digital Competence and Knowledge Sharing on Employee Performance with Work Motivation as an Intervening Variable. Sinomics Journal, 3(1), 59–74. https://doi.org/10.54443/sj.v3i1.283
Diamantidis, A. D., & Chatzoglou, P. (2019). Factors Affecting Employee Performance: an Empirical Approach. International Journal of Productivity and Performance Management, 68(1), 171–193. https://doi.org/10.1108/IJPPM-01-2018-0012
Ekhsan, M., & Aziz, A. (2021). Servant Leadership and Employee Performance : Does Organizational Commitment Mediate in the Model? The First International Conference on Government Education Management and Tourism (ICoGEMT), 1(1), 373–382.
Excelsa, M., Margono, & Kurniawati, D. T. (2024). The Influence of Transformational Leadership and Career Development on Employee Performance Mediated by Work Motivation: Study at PT Pertamina Patra Niaga Regional Jatimbalinus. International Journal of Research in Business and Social Science, 13(5), 931–936. https://doi.org/10.20525/ijrbs.v13i5.3527
Fahmi, M. A. (2021). Pengaruh Self Efficacy dan Perceived Organizational Support terhadap Kinerja Karyawan melalui Motivasi. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 12(1), 77–99.
Faris, A., Budiati, Y., Indarto, & Savitri, F. M. (2024). Pengaruh Modernisasi Administrasi Perpajakan dan Rotasi Pekerjaan terhadap Kinerja Account Representative dengan Mediasi Motivasi Pada Kantor Pelayanan Pajak Madya Semarang. GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal Dan Pembangunan, 10(3), 233–245.
Fatmawati, A., & Azizah, S. N. (2022). Pengaruh Kecerdasan Emosional dan Perceived Organizational Support terhadap Organizational Citizenship Behavior dengan Komitmen Organisasi Sebagai Variabel Intervening (Studi pada PNS di Badan Pusat Statistik Kabupaten Kebumen). Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi, 4(2), 154–180.
Ghozali, I. (2021). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk Penelitian Empiris. Badan Penerbit Universitas Diponegoro.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications, Inc.
Hamali, A. Y. (2018). Pemahaman Sumber Daya Manusia. CAPS (Center for Academic Publishing Service).
Haryono, S. (2017). Metode SEM untuk Penelitian Manajemen AMOS Lisrel PLS. PT. Intermedia Personalia Utama.
Hasibuan, M. S. . (2019). Manajemen Sumber Daya Manusia. Bumi Aksara.
Herrera, J., & Heras-Rosas, C. D. Las. (2021). The Organizational Commitment in the Company and Its Relationship With the Psychological Contract. Frontiers of Psychology, 11(1), 1–17. https://doi.org/10.3389/fpsyg.2020.609211
Hidayat, S., & Heryanda, K. K. (2021). Pengaruh Kompetensi dan Komitmen Organisasional terhadap Kinerja Guru dan Pegawai pada SMP dan SMA Muhammadiyah 2 Singaraja. Jurnal Pendidikan Ekonomi Undiksha, 13(1), 146–151. https://doi.org/10.23887/jjpe.v13i1.32651
Husin, Nurwati, & Hindaryatiningsih, N. (2021). The Effect of Knowledge-Sharing Behaviour on Performance, Mediated by Organisational Citizenship Behaviour (OCB) - Study on Village Facilitators in Wakatobi District, Southeast Sulawesi Province, Indonesia. International Journal of Innovation, Creativity and Change, 15(3), 872–890. https://www.ijicc.net/images/Vol_15/Iss_3/15368_Nurwati_2021_E2_R2.pdf
Indarto, B., Souisa, J., & Shofiana, V. N. D. (2023). Pengaruh PO-Fit dan Employee Engagement terhadap Kinerja Personel Koramil 03 Semarang dengan OCB sebagai Variabel Intervening. Jurnal Disrupsi Bisnis, 6(6), 636–644.
Liao, C., Wayne, S. J., & Rousseau, D. M. (2020). Idiosyncratic Deals in Contemporary Organizations: A Qualitative and Meta Analytical Review. Journal of Organizational Behavior, 41(9), 866–888.
Ling, C. W., Sandhu, M. S., & Jain, K. K. (2009). Knowledge Sharing in an American Multinational Company Based in Malaysia. Journal Workplace Learning, 21(2), 125–142. https://www.emerald.com/insight/content/doi/10.1108/13665620910934825/full/html
Mangkunegara, A. A. P. (2019). Manajemen Sumber Daya Manusia Perusahaan. Remaja Rosdakarya.
Manzoor, F., Wei, L., Nurunnabi, M., Subhan, Q. A., Shah, S. I. A., & Fallatah, S. (2019). The Impact of Transformational Leadership on Job Performance and CSR as Mediator in SMEs. Sustainability, 11(2), 1–14. http://dx.doi.org/10.3390/su11020436
Maskanah, Saddewisasi, W., & Budiati, Y. (2024). Pengaruh Dukungan Organisasi Dan Kepribadian terhadap Organizational Citizenship Behavior Dimediasi Variabel Komitmen Organisasi (Studi Pada Polrestabes Semarang). Seiko : Journal of Management & Business, 7(1), 653–668. https://doi.org/10.37531/sejaman.v7i1.7258
Mathis, R. L., & Jackson, J. H. (2018). Human Resource Management: Manajemen Sumber Daya Manusia. Salemba Empat.
Meiwintar, D. E. V. (2016). Hubungan Antara Persepsi Terhadap Dukungan Organisasi dengan Komitmen Afektif Karyawan PT. Madurasa Nusaperdana. Universitas Sanata Dharma Yogyakarta.
Meyer, J. P., & Allen, N. J. (1991). A Three-Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1(1), 61–89. https://doi.org/10.1016/1053-4822(91)90011-Z
Musafir. (2022). Relationship Between Employee Satisfaction and Perceived Organization Support on Individual Performance: Job Involvement As A Mediating Variable At Sharia Commercial Bank In Makassar City. Devotion: Journal of Research and Community Service, 3(9), 829–842. https://doi.org/10.36418/dev.v3i9.189
Narwastu, V. Y., Widjaja, D. C., & Setiawan, R. (2023). Pengaruh Perceived Organizational Support (POS) terhadap Organizational Citizenship Behavior (OCB) melalui Employee Development (ED) dan Organizational Commitment (OC) sebagai Variabel Mediasi pada Tenaga Kependidikan di Salah Satu Perguruan Tinggi. Jurnal Manajemen Dan Organisasi, 14(2), 139–160. https://doi.org/10.29244/jmo.v14i2.42113
Nijhawan, G., Gujral, H. K., & Singh, K. (2023). Perceived Organizational Support and Job Performance: Mediating Role of Organizational Citizenship Behavior. Journal for Re Attach Therapy and Developmental Diversities, 6(4s), 139–151. https://jrtdd.com/index.php/journal/article/view/409
Nonaka, I., & Takeuchi, H. (2022). The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation (Updated Edition). Oxford University Press.
Nurcholis, G., & Budi, W. (2020). The Impact of Organizational Culture and Perceived Organizational Support on Employee Engagement. Proceedings of the 5th ASEAN Conference on Psychology, Counselling, and Humanities (ACPCH 2019), 395(1), 240–246. https://doi.org/10.2991/assehr.k.200120.050
Nurdin, I., & Hartati, S. (2019). Metodologi Penelitian Sosial. Media Sahabat Cendekia.
Nurkhayati, & Khasbulloh, M. W. (2023). Pengaruh Work Family Conflict, Rotasi Kerja dan Stres Kerja terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervening ( Studi Kasus di Kantor Pelayanan Pajak Pratama Tegal). Sentri: Jurnal Riset Ilmiah, 2(4), 1120–1134. https://doi.org/10.55681/sentri.v2i4.717
Nurrachman, Q., Hermanto, B., & Chan, A. (2019). The Effect ofKnowledge Sharing on Employee Performance at PT Tama Cokelat Indonesia. Archives of Business Research, 7(6), 155–163. https://journals.scholarpublishing.org/index.php/ABR/article/view/6660/4269
Panahi, S., Watson, J., & Partridge, H. (2013). Towards Tacit Knowledge Sharing Over Social Web Tools. Journal of Knowledge Management, 17(3), 379–397. https://www.emerald.com/insight/content/doi/10.1108/JKM-11-2012-0364/full/html
Pratiwi, A. R., & Muzakki. (2021). Perceived Organizational Support terhadap Komitmen Organisasi dan Kinerja Karyawan. Jurnal Ilmiah Manajemen Dan Bisnis, 22(1), 111–120. https://doi.org/10.30596/jimb.v22i1.5282
Ratnasari, D., Utami, H. N., & Prasetya, A. (2023). The Impacts of Perceived Organizational Support and Work Environment on Employee Performance: The Mediating Effects of Job Satisfaction. PROFIT: Jurnal Administrasi Bisnis, 17(2), 267–281. https://doi.org/10.21776/ub.profit.2023.017.02.10
Rifai, L., & Tjahjaningsih, E. (2022). Pengaruh Knowledge Sharing dan Pemberdayaan terhadap Kinerja Pegawai dengan Intervening Kepuasan Kerja (Studi Pada Pegawai KPP Pratama Semarang Candisari). Jurnal Ekonomika, 6(2), 262–279.
Robbins, S. P., & Judge, T. A. (2019). Perilaku Organisasi. Salemba Empat.
Sabir, I., Ali, I., Rehman, A. U., & Nawaz, F. (2022). Impact of Perceived Organizational Support on Employee Performance in IT Firms – A Comparison Among Pakistan and Saudi Arabia. International Journal of Organizational Analysis, 30(3), 795–815. https://doi.org/10.1108/IJOA-10-2019-1914
Saddewisasi, W., Adriyanto, A. T., & Santoso, D. (2023). The Role of Innovation in Mediating Knowledge Sharing and Business Performance. International Journal of Artificial Intelegence Research, 7(1.1), 1–10. https://doi.org/10.29099/ijair.v7i1.1.1053
Sanjaya, R. A., & Tania, K. D. (2023). Peran Knowledge Sharing, Lingkungan Kerja, dan Kompetensi Kerja dalam Meningkatkan Kinerja Karyawan. Jurnal Manajemen STIE Muhammadiyah Palopo, 9(2), 377–391.
Sekaran, U., & Bougie, R. (2020). Research Methods For Business: A Skill Building Approach (8th.ed). John Wiley & Sons, Ltd.
Soekiman, S. (2023). The Effect of Knowledge Sharing and Individual Innovation Capability on Employee Performance with Work Motivation as an Intervening Variable. Oeconomia Copernicana, 14(2), 86–103. http://repository.unitomo.ac.id/id/eprint/3465
Sopiah. (2018). Perilaku Organisasi. CV. Andi Offset.
Stinglhamber, F., Ohana, M., Caesens, G., & Meyer, M. (2020). Perceived Organizational Support: The Interactive Role of Coworkers’ Perceptions and Employees’ Voice. Employee Relations, 42(1), 107–124. https://doi.org/10.1108/ER-05-2018-0137
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Suparjo, Dana, Y. A., Komala, C. M., & Sunarsih, E. S. (2023). The Influence of Perceived Organizational Support, Knowledge Sharing, and Employee Engagement on Performance: The Mediating Effect of Organizational Commitment. Academy of Entrepreneurship Journal, 29(S6), 1–11. https://www.abacademies.org/articles/the-influence-of-perceived-organizational-support-knowledge-sharing-and-employee-engagement-on-performance-the-mediating-effect-of-16358.html
Suwatno, & Priansa, D. J. (2019). Manajemen SDM: Dalam Organisasi Publik dan Bisnis. Alfabeta.
Tamsah, H., Ansar, Gunawan, Yusriadi, & Farida, U. (2020). Training, Knowledge Sharing, and Quality of Work-Life on Civil Servants Performance in Indonesia. Journal of Ethnic and Cultural Studies, 7(3), 163–176. https://doi.org/10.29333/ejecs/514
Tandiyono, T. E., & Nathahuru, G. A. (2024). The Influence of Work Engagement on Employee Performance with Organizational Commitment as an Intervening Variable in Correctional Institution Employees. International Journal of Economics, Commerce, and Management, 1(3), 363–375. https://doi.org/10.62951/ijecm.v1i3.150
Tombokan, J. R., Tewal, B., & Lumintang, G. G. (2019). Pengaruh Komunikasi Internal, Dukungan Organisasi dan Lingkungan Kerja terhadap Kinerja Pegawai Pada Kejaksaan Tinggi Sulawesi Utara. Jurnal EMBA, 7(4), 5525–5533.
Tran, T. K. P. (2021). The Effect of Knowledge Sharing and Innovativeness on Organizational Performance: An Empirical Study in Vietnam. Journal of Asian Finance, Economics and Business, 8(8), 503–511.
Triwijayanto, H., Indarto, & Budiati, Y. (2024). Kinerja Karyawan PT. Evercoss Technology Indonesia Semarang dengan Komitmen Organisasi Sebagai Variabel Intervening. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 3322–3336. https://doi.org/10.37385/msej.v5i2.4568
Tung, K. Y. (2018). Memahami Knowledge Management. PT. Indeks.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Bangun Putu Dika, Indarto Indarto, Wyati Saddewisasi

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

