PERAN TRANSCENDENTAL KNOWLEDGE SHARING, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, KEPEMIMPINAN TRANSFORMATIF, DAN KOMITMEN AFEKTIF DALAM MENINGKATKAN KINERJA PELAKSANA ANGGARAN PADA PTKIN (Studi Kasus di IAIN Surakarta)

This study is aimed to build a theoretical model through an in-depth study on the influence of transcendental knowledge sharing on the performance of budget implementers and to be novelty in answering the gap among affective commitments on employee performance, especially budget implementers at the State Islamic Religious Higher Education Institution (Perguruan tinggi Keagamaan Islam Negeri/PTKIN) by taking a case study at IAIN Surakarta. It is chosen as a research object because it is a PTKIN that has experienced rapid development in the last 4 years in terms of both academics and financial governance. As a non-Public Service Agency PTKIN with the largest number of students and non-tax state revenue in Indonesia, IAIN Surakarta requires a strategy in improving its employee performance, especially budget implementers. This study uses a Non-Probability Sampling, i.e., purposive sampling in which the researcher establishes special characteristics that fit the objectives of the study so that it is expected to answer the research problem. The questionnaire is distributed to 230 respondents consisting of the head, structural officials, financial staff, lecturers receiving research assistance, and administrators of the Student Activity Unit. A total of 225 questionnaires are returned while the rest are not. By using the Structural Equation Model (SEM) method, data and hypotheses are analyzed using AMOS 21.0 software. The results of the study prove that Transcendental Knowledge Sharing has a significant influence on the performance of budget implementers. The transformational leadership variable, the Organizational Citizenship Behavior (OCB) variable and Affective Commitments with Transcendental Knowledge Sharing mediation have a very significant influence on the performance of budget implementers. Sharing knowledge based on transcendental values is a new concept to increase employee awareness in sharing knowledge. The approach of Islamic values as outlined in the Islamic work ethic becomes a synthesis in Transcendental Knowledge Sharing such as the intention of worship, promotes the mandate and spirit of building ukhuwah, upholds the maslahah, and is a new narrative in sharing knowledge. The implication of this study is to strengthen financial policy in IAIN Surakarta in the form of fair, transparent and accountable budget distribution and professional governance that will encourage the creation of behavior and culture of knowledge sharing which ultimately increases the performance of budget implementers in a timely manner according to targets and quality and in constructive ways towards institutional development