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Syahdan et.al / International Journal of Trends in Accounting Research, Vol.2, No.

2, 2021 176

INTERNATIONAL JOURNAL OF TRENDS IN


ACCOUNTING RESEARCH
Journal homepage : https://journal.adaindonesia.or.id/index.php/ijtar/index

IMPACT OF ISO 9001 QUALITY MANAGEMENT SYSTEMIMPLEMENTATION ON


ORGANIZATIONAL QUALITY CULTURE AND EMPLOYEE PERFORMANCE
Saifhul Anuar Syahdan1, Mujennah2*, Budi Artinah3
1,2,3 STIEI Banjarmasin, Accounting Program Study

ARTICLE INFO ABSTRACT


Article history: In order to increase market share an organization is faced with the
Received: 15 July 2021 challenge of improving quality and flexibility, especially for
Accepted: 25 Nov.2021 universities. The quality management system has internationally
Published:30 Nov.2021
qualified quality standards according to ISO 9001. The quality
Keywords: culture itself can be measured through employee performance.
Quality Management The author wants to know the influence of quality management
System system ISO 9001;2015 which refers to Permen Ristek Dikti No.
Organizational Commitment 44/2015 on the culture of quality and performance of employees at
Procedure Implementation universities in Banjarmasin. This study uses quantitative method
Quality Culture
with purposive sampling sample selection method. The data
Employee Performance
ISO 9001:2015 collection of this study using questionnaires sent a number of 75
questionnaires at universities in Banjarmasin. The data in this study
were analyzed using multiple regression statistics with the help of
SPSS. Based on the results of the study concluded that the element
of quality management system consisting of organizational
commitment, the application of procedures positively affect the
culture of quality and performance of employees in the
organization, the better the commitment of employees in the
organization will improve the culture of quality and performance of
employees in the organization. The implementation of procedures
is the main requirement in the ISO quality management system, so
that the existence of Standard Operational Procedures in
organizational activities will build a culture of quality and improve
the performance of employees in the organization. This suggests
that iso 9001:2015 quality management system can foster a culture
of organizational quality and improve employee performance.

1. INTRODUCTION
The demand for improved quality of products and services continues to increase, when
viewed in terms of demand, while from the supply side there is also an increase in the supply
of products and services in a variety of quality and prices that continue to compete. Every
university operating in the territory of the Republic of Indonesia is currently obliged to
implement an Internal Quality Assurance System (SPMI) with reference to Regulation of the
Minister of Research, Technology and Higher Education (Permen Ristek and Dikti) Number
44 of 2015 concerning National Standards of Higher Education.
___________________
Corresponding Author.
*Email: mujennah@stiei-kayutangi-bjm.ac.id

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Quality management system according to Feng et al. (2006) with ISO standards can
be seen from three dimensions, namely iso certification planning, organizational or company
commitment to quality, and application of standard procedures. The success and failure of iso
implementation is largely influenced by the cultural factors of organizational quality
(Kekale,1999; Parncharoen et al. 2005: Kujala and Ullarank, 2004), because ISO is essentially
an organizational change program that requires the transformation of organizational quality
culture, processes, and beliefs (Parncharoen, 2005). The association of the implementation
of ISO standard Quality management system to quality culture was stated by Cortada (1993),
Goetsch and Davis in Tjiptono and Anastasia (2003), and Hardjosoedarmo (2005), that the
implementation of ISO Quality management system can change the cultural orientation of an
organization towards a quality culture that can ultimately improve the performance of the
organization. The impact of the organization's quality culture is also strongly related to
employee performance. A strong culture of organizational quality is the result of spreading
trust and values that develop within an organization and direct the behavior of its members
(Soedjono, 2005). Competition and change are so fast and global, has spurred the Indonesian
industrial world to be able and have to adapt by developing Quality management system
programs that can improve the competence of competing effectively. Several studies related
to quality management system have been conducted, including Semuel and Zulkarnaen
research (2018) which states that quality management system indirectly affects employee
performance through organizational quality culture. Isnaini and Gunawan's research (2019)
stated that employee performance is not affected by iso 9001 quality management system.
The inconsistency of the results of both studies is based on the author to re-research the
impact of quality management system on the culture of organization and employee
performance, with different research objects that are at universities in Banjarmasin.

2. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT

Quality Management System


According to Gaspersz (2005), ISO 9001 is an international standard for Quality
management system . The definition of ISO 9000 Standard for Quality Management System
(QMS) is the organizational structure, responsibilities, procedures, processes and resources
for the implementation of quality management. ISO 9001 sets out the requirements and
recommendations in the design and assessment of a Quality management system , which
aims to ensure that the organization will deliver products (goods and services) that meet the
specified requirements. Those needs or requirements are determined by the customer and
the organization. Quality management system defines how organizations apply quality
management practices consistently to meet customer and market needs.

Organizational Commitment
Organizational commitment is defined as a measure of the goodness of employee
identification with the purpose and value of the organization and involved in it, the commitment
of oganisasi is also a better indicator for employees who want to stay on their jobs or want to
move (Mc Neese-Smith, 1996). The indicators for measuring organizational commitment are:
1) Top management Commitment, 2) Middle management commitment, 3) Employee
Commitment. The organizational commitment indicator in this study refers to indicators
derived from Feng et al. (2006).

Implementation of Procedures
To run iso quality management system in the organization, it is necessary to create
standard procedures for all work activities that have a clear and easy to apply quality. Activities
that are part of the implementation of procedures are: conduct periodic audits, compliance
with standard procedures, and the application of corrective and preventive action. Indicators
of procedure implementation are: 1) Periodic audit, 2) Compliance with standard procedures,
3) Corrective and preventive action implementation.

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Quality Culture
Quality Culture is a pattern of values, beliefs, and expectations that are embedded and
developed among members of the organization regarding its work to produce quality products
and services. (Hardjosoedarmo, 1999). Surveys on quality culture are used to measure how
far employee awareness in carrying out the principles of quality improvement and applying to
the organization of the workplace. (Johnson, 2000). Quality culture indicators developed
Survey on quality culture is used to measure how far the awareness of workers in prisip prisip
quality improvement and implementing on the organization in which they work
(Johnson,2000). Nine factors are used to measure quality culture based on President Quality
Award and Malcolm Balddridge Naional Quality Award, namely: 1) Top Management support
for quality, 2) Strategic planning for quality, 3) Customer focus, 4) Quality training, 5)
Recognition, 6) Empowerment and Involvement, 7) Quality Improvement Team, 8)
Measurement and Analysis, 9) Quality Assurance

Employee Performance
Some descriptions of performance in Rivai (2005) are as follows: 1) performance refers
to the level of success in carrying out tasks as well as the ability to achieve a predetermined
goal, 2) performance is declared good and successful if the desired goal can be achieved well
and performance does not stand but is influenced by three factors of ability, desire and
environment (Donely, et al., 1994). Implementation of ISO Quality Management System
according to Brown and van der Wiele, (1998); Mears and Voehl, (1995); Meyer and Allen,
(1997); Zink, (1994) in Feng et al. (2006) consists of three frameworks namely: (1) Planning
iso 9001 certification, (2) Organizational commitment, and (3) Implementation of procedures.
Quality culture is a pattern of values, beliefs, and expectations that are embedded and
developed among members of the organization regarding its work to produce quality products
or services. (Hardjosoedarmo, 1999). Based on the President's Quality award and Malcolm
baldridge National Quality Award, quality culture consists of: (1) Top management support for
quality, (2) Strategic planning for quality, (3) Customer focus, (4) Quality training, (5)
Recognition, (6) Empowerment and involvement, (7) Quality Improevement teamwork, (8)
Measurement and analysis, (9) Quality assurance.
Employee performance was derived from Mei Feng, (2006), which can be seen from the
operational performance has a significant effect only on operational performance and and very
weakly affects the performance of the business. Meanwhile, according to Sutoyo (2006) the
implementation of SPM ISO 9001 affects employee performance. Performance according to
Russell (1993): a) Quality of work, b) Quantity of work, c) Working time, and d) Effectiveness
of work.

Relationship of Quality Management System (Organizational Commitment) to the


Culture of organizational quality
Quality management system according to Feng et al (2006) with ISO standards can be
seen from three dmensi, namely iso certification planning, organizational or company
commitment to quality, and implementation of standard procedures. The success and failure
of iso implementation is largely influenced by the cultural factors of organizational quality
(Kekale,1999; Parncharoen et al, 2005: Kujala and Ullarank, 2004), because ISO is essentially
an organizational change program that requires the transformation of organizational quality
culture, processes, and beliefs (Parncharoen, 2005). The association of the implementation
of ISO standard Quality management system to quality culture was stated by Cortada (1993),
Goetsch and Davis in Tjiptono and Anastasia (2003), and Hardjosoedarmo (2005), that the
implementation of ISO Quality management system can change the cultural orientation of an
organization towards a quality culture that can ultimately improve the performance of the
organization.
Kujala and Ullrank's research, 2004 stated that quality management systems have a
significant influence on employee performance through the organization's quality culture.
Moon and Mc. Kinnon's research suggests that the organization's commitment positively

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influences the quality culture of the organization. Semuel and Zulkarnaen research (2018)
stated that quality management system has a positive influence on quality culture. The results
of isnaini and Gunawan research (2019) stated that the quality management system has an
influence on the quality culture of the organization. Based on the description above, the
hypotheses built in this study are:
H1: Iso quality management system (organizational commitment) positively affects the quality
culture of the organization.

Relationship of Quality Management System (Organizational Commitment) to Karywan


Performance.
Some descriptions of performance in Rivai (2005) are as follows: 1) Performance refers
to the level of success in carrying out tasks as well as the ability to achieve a predetermined
goal, 2) Performance is declared good and successful if the desired goal can be achieved well
and performance does not stand but is influenced by three factors of ability, desire and
environment (Donely et al., 1994).
Employee performance was derived from Feng (2006), which can be seen from the
operational performance has a significant effect only on operational performance and and very
weakly affects the performance of the business. According to Sutoyo (2006) the
implementation of SPM ISO 9001 affects employee performance. The Company's
commitment in implementing ISO 9001 Quality management system has a direct influence
on Employee Performance, while Certification Planning and Implementation of Procedures do
not have a significant direct influence. The three variables of ISO 9001 Quality management
system Implementation have a significant indirect influence on employee performance
through the Company's Work Culture. The results of Isnaini and Gunawan's research (2019)
stated that the quality management system has an influence on employee performance.
Based on the description above, the hypotheses built are as follows:
H2: Quality management system (Organizational commitment) positively affects employee
performance

Relationship of Quality Management System (Implementation of Procedures) to The


Quality Culture of the Organization.
Semuel and Zulkarnain (2018) stated that the implementation of standard
organizational procedures that have been established is an important part of ISO. To run the
ISO Quality Management System in the organization, it is necessary to create standard
procedures for all work activities that have a clear and easy to implement quality impact.
Activities that are part of the implementation of procedures are: conduct periodic audits,
compliance with standard procedures, and the application of corrective and preventive action.
The results of Semuel and Zulkarnain's research (2018) stated that the quality
management system (application of procedures) directly affects the quality culture of the
organization. Isnaini and Gunawan's research (2019) stated that the quality management
system affects the quality culture of the organization. Based on the description above, the
hypotheses built are as follows:
H3: The quality management system of ISO 9001:2015 (application of procedures) positively
affects the quality culture of the organization.

Relationship of Quality Management System (Implementation of Procedures) to


Employee Performance.
Semuel and Zulkarnain (2018) stated that the implementation of standard
organizational procedures that have been established is an important part of ISO. To run iso
quality management system in the organization, it is necessary to create standard procedures
for all work activities that have a clear and easy to apply quality. Activities that are part of the

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implementation of procedures are: conduct periodic audits, compliance with standard


procedures, and the application of corrective and preventive action. The results of Isnaini and
Gunawan (2019) in their research stated the influence of quality management system with
employee performance. Semuel and Zulkarnain research (2018) stated that the quality
management system (implementation of procedures) has no effect on employee performance.
Based on the description above, the hypothesis is presented as follows:
H4: Quality management system of ISO 9001:2015 (implementation of procedures) positively
affects employee performance.

3. RESEARCH METHOD
The objects in this study are Private Universities and State Universities in Banjarmasin
City. The selection of universities became the object in this study with the consideration that
universities are obliged to implement the Internal Quality Assurance System (SPMI) with
reference to the Regulation of the Minister of Research, Technology and Higher Education
(Permen Ristek and Dikti) Number 44 of 2015 on National Standards of Higher Education that
can be integrated with the quality management system of ISO 9001:2015. Research using
survey method is very important in determining the size of the sample by using purposive
sampling method. This study uses primary data types. This research data collection uses
primary data, by disseminating questionnaires either directly or by using mail surveys. The
number of questionnaires sent or distributed a total of 75 questionnaires to universities in
Banjarmasin. The data in this study were analyzed using multiple regression statistics tools
with the help of SPSS.

4. RESULTS

The first hypothesis (H1) tested in this study was that the organization's commitment
had a positive effect on the culture of the organization. The results of the regression to the first
hypothesis can be seen in Table 4.10 that the organization's commitment significantly
positively affects quality culture, with a t-count of 2,479 and a significance rate of 0.014 which
means less than 0.05. Thus the first hypothesis states that the organization's commitment to
positive influence on quality culture can be supported. This statement is in line with the results
of Hardjosoedarmo research (2005), namely the implementation of ISO Quality Management
System (organizational commitment) can change the cultural orientation of an organization
towards a quality culture. The results of this study are in line with the research of Semuel and
Zalkarnaen (2018) and Isnaini and Gunawan (2019) which states that the Quality
Management System (organizational commitment) positively affects the quality culture of the
organization
The second hypothesis (H2) tested in this study is the application of procedures that
positively affect quality culture. The regression result of the second hypothesis can be seen in
Table 4.10 that the application of prosdur positively affects quality culture, with t count of 2,325
and significance level of 0.014 which means less than 0.05. Thus the second hypothesis states
that the application of the procedure positively affects the quality culture can be supported.
Increasing organizational commitment is very important for the motivation and quality of
employees who work. The organization's commitment to the Quality Management System
must be reflected by the commitment of employees and management at all levels. The results
of this study support the research of Sutoyo (2006) and Isnaini and Gunawan (2019), which
states that the quality management system has an influence on employee performance.
The third hypothesis (H3) tested in this study is the organization's commitment to
positively affect employee performance. The regression result of the third hypothesis can be
seen in Table 4.10 that the organization's commitment has a significant impact on employee
performance, with a t-count of 2,731 and a significance rate of 0.007 which means less than

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0.05. Thus the third hypothesis states that the organization's commitment to positively affect
employee performance, can be supported. Thus the implications of the implementation of the
procedure that becomes a requirement will cause the organization in carrying out activities
always based on the operational system of procedures (SOP), which will ultimately build a
culture of quality in the organization. The results of this study provide support to the research
of Semuel and Zulkarnaen (2018) and Isnaeni and Gunawan (2019) which states that the
quality management system for the implementation of procedures directly affects the quality
culture of the organization.
The fourth hypothesis (H4) tested in this study is the application of procedures that
positively affect employee performance. The results of the regression to the fourth hypothesis,
can be seen in table 4.10 that the application of the procedure positively affects the
performance of employees, with a t-count of 2,270 and a significance rate of 0.024 which
means greater than 0.05. Thus the fourth hypothesis that states that the application of
procedures positively affects employee performance, can be supported. Implementation of
procedures as the main standards of established organizations which are an important
requirement for the ISO Quality Management System. One form of evaluation of procedure
implementation activities is through periodic audits, compliance with standard procedures is a
form of measuring employee performance. The results of this study are in line with the
research of Isnaini and Zulkarnain (2019) and Semuel and Gunawan (2018), namely the
positive influence of the implementation of procedures on employee performance

5. CONCLUSION

Based on the results of the study concluded that elements of the quality management
system consisting of organizational commitment, the application of procedures positively
affect the culture of quality and performance of employees in the organization, . It is
understood that the better the commitment of employees in the organization will improve the
culture of quality and performance of employees in the organization. The implementation of
the procedure is the main requirement in the ISO quality management system, so that the
existence of SOPs in organizational activities will build a culture of quality and improve the
performance of employees in the organization, hereby suggesting that the quality
management system of ISO 9001:2015 can foster a culture of organizational quality and
improve employee performance.

Thus the theoretical implication is that the ISO Quality Management System in
particular the commitment of the organization and the implementation of procedures is very
important to build a culture of quality and employee performance (Semuel and Zulkarnain,
2018). The implementation of iso 9001 quality management system standards provides great
benefits in improving the performance of an organization in an effort to realize excellent service
to customers, communities, and partners (Soegiono et al., 2013). The implications practically
provide an answer, that universities in implementing an internal quality assurance system can
be integrated with the ISO quality management system to improve Permenristek Dikti Number:
44 Year 2015. Suggestions for future researchers should be required to add other ISO Quality
Management System variables in the form of leadership styles and a wider scope of research
or on different objects.

LIMITATION

The limitations in this study are the objects of research that are still limited, because
there are not many universities that implement iso Quality Management System. This causes
the result to be unable to be generalized.

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