Efek Moderasi Strategi Organisasi Pada Pengaruh Competitive Environment dan Sistem Akuntansi Manajemen Terhadap Kinerja Organisasi (Studi Pada UKM di Kabupaten Wonosobo)
Keywords:
competitive environment, sistem akuntansi manajemen, Strategi organisasi, kinerja organisasi
competitive environment, sistem akuntansi manajemen, Strategi organisasi, kinerja organisasi
Abstract
Penelitian ini dilakukan untuk melakukan pengujian terhadap efek moderasi variabel strategi organisasi pada pengaruh competitive environment dan sistem akuntansi manajemen terhadap kinerja organisasi di UKM.. Data diperoleh dari survei cross-sectional yang diperoleh dari 100 UKM di Kabupaten Wonosobo. Metodologi yang digunakan adalah kuantitatif dengan model persamaan struktural (PLS-SEM).Untuk menguji hipotesis dengan prosedur bootstrap. Hasil menunjukkan bahwa competitive environment akan meningkatkan kinerja organisasi. sistem akuntansi manajemen mempunyai pengaruh positif terhadap kinerja organisasi. strategi organisasi tidak mampu memoderasi pada hubungan competitive environment dan sistem akuntansi manajemen dengan kinerja organisasi.
Downloads
Download data is not yet available.
References
Ajibolade S. O. (2013), Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies. International Journal of Business and Social Research (IJBSR), Volume 3(9); 45 59
Albulescu, C. (2020). Coronavirus and financial volatility: 40 days of fasting and fear. Published Mar 9. arXiv preprint arXiv: 2003.04005.
Alfaro, J., Ortiz, A., & Poler, R. (2007). Performance measurement system for business processes. Production, Planning and Control: The Management of Operations, 18(8), 641-654.
Amoako-Gyampah, K. 2003. The relationships among selected business environment factors and manufacturing strategy: Insights from an emerging economy. Omega 31(4): 287–301.
Amoako-Gyampah, K., S. S. Boye. 2001. Operations strategy in an emerging economy: The case of the Ghanaian manufacturing industry. J. Oper. Manag. 19(1): 59–79.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103, 411.
Badri, M. A., D. Davis, D. Davis. 2000. Operations strategy, envi- ronmental uncertainty and performance: A path analytic model of industries in developing countries. Omega 28(2):155–173.
Bagozzi, R. P., & Yi, Y. (2012). Specification, evaluation, and interpretation of structural equation models. Journal of the Academy of Marketing Science, 40, 8–34.
Balakrishnan, S., B. Wernerfelt. 1986. Technical change, competi- tion and vertical integration. Strateg. Manage. J. 7(4): 347–359.
Bastian, Elvin dan Muchlish, Munawar (2012). “Perceived Environment Uncertainty, Business Strategy, Performance Measurement Systems and Organizational Performance”. Procedia Social and Behavioral Sciences 65 (2012) 787 – 792.
Baumgartner, H., Bagozzi, R. & Bagozzi, R. 1994. The evaluation of structural equation models and hypothesis testing. Principles of marketing research, 386–422.
Beal, R.B. (2000): Competing Effectively; Environmental Scanning, Competitive Strategy, and Organizational Performance in Small Manufacturing Firms, Journal of Small Business Management, Vol. 38, (I), pp. 27-47.
Carton R. B., Hofer C.W. (2006). Measuring Organizational Performance: Metrics for Entrepreneurship and Strategic Management Research. Edward Legard Publishing Limited
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. Jusoh, R., Ibrahim, D. N., & Yuserrie, Z. (2008). The performance consequence of multiple performance measures usage: Evidence from the Malaysian manufacturers. International Journal of Productivity and Performance Management, 57(2), 119-136.
Desmiyawati, 2010 . Hubungan Strategi , Ketidakpastian Lingkungan Dan Kinerja : Informasi Broadscope Sistem Akuntansi Manajemen Sebagai Variabel Intervening. Jurnal Akuntansi dan Bisnsi.
Dodge, H. R., S. Fullerton, J. E. Robbins. 1994. Stage of the organiza- tional life cycle and competition as mediators of problem per- ception for small businesses. Strateg. Manag. J. 15(2): 121–134.
Etemadi H., Dilami Z. D., Bazaz M.S. and Parameswaran R. (2009), Culture, management accounting and managerial performance: Focus Iran, Advances in Accounting, incorporating Advances in International Accounting, 25:216–225, journal homepage: www.elsevier.com/locate/adiac
Fernandes, Nuno. (2020). Economic Effects of Coronavirus Outbreak (COVID-19) on the World Economy.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 39–50.
Gibus P., Kemp R.G.M. (2003): Strategy and Small Firm Performance, Research Report, Zoetermeer, SCALES, Scientific Analysis of Entrepreneurship and SMEs.
Ha, A., S. Tong. 2008. Contracting and information sharing under supply chain competition. Manage. Sci. 54(4): 701–715.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E. & Tatham, R. L. 2006. Multivariate data analysis (Vol. 6). Upper Saddle River, NJ: Pearson Prentice Hall.
Hamel, G. 1991. Competition for competence and inter-partner learning within international strategic alliances. Strateg. Man- age. J. 12(S1): 83–103.
Hilton, R, W. and Platt E.D (2011). Managerial Accounting: creating value in Global business Environment. 9th edition. Global Edition. McGraw Hill International Edition
Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007). Introduction to management accounting. (14th ed.). New Jersey: Pearson Prentice Hall
Ifah, Latifah (2012). Peran Karakteristik Sistem Akuntansi Manajemen sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan dengan Kinerja Manajerial. Jurnal Reviu Akuntansi dan Keuangan Vol. 2 No. 2/10, pp 313-321
Jelinkova, L., & Striteska, M. (2015). Selected components affecting quality of performance management systems. Proceedings of the 4th International Conference on Leadership, Technology, Innovation and Business Management (ICLTIBM2014).210, pp. 181-187. Procedia. Social and Behavioral Sciences.
Kent, P. (1994) "Management Advisory Services and the Financial Performance of Clients", International Journal of Small Business, 12 (4), pp. 45–58.
Ketchen, D.J. & Palmer, T.B. (1999) "Strategic Responses to Poor Organizational Performance: A Test of Competing Perspectives", Journal of Management, 25 (5), pp. 683–706.
Lusthaus, C., & Adrien, M.-H. (1999). Enhancing organizational performance: A toolbox for self-assessment. Ottawa: International Development Research Centre.
March, J. G., & Sutton, R. I. (1997). Organizational performance as a dependent variable. Organization Science, 698-706.
Marta, M. F. (2016). SMEs and their helplessness. Retrieved April 15, 2017, from http://bisniskeuangan. kompas.com/read/
Mat, Tuan Zainun, 2010. Management Accounting and Organizational Change : Impact of Aligment of Management Accounting System, Structure and Strategy on Performance. Thesis S3. Edith Cowan University, Perth. Western Australia.
Montoya-weiss, M. M., & Calantone, R. (1994). Determinants of new product performance: A review and meta-analysis. Journal of Product Innovation Management: AN INTERNATIONAL PUBLICATION OF THE PRODUCT DEVELOPMENT & MANAGEMENT ASSOCIATION, 11, 397–417.
Murphy, G.D., Trailer, J.W. & Hill, R.C. (1996) "Measuring Performance in Entrepreneurship Research", Journal of Business Research, 36, pp. 15–23.
Mutmainah, D. A. (2016). SMEs’ Contribution to GDP is more than 60 Percent. Retrieved April 15, 2017, Hamdani, J., & Wirawan, C. (2012). Open innovation implementation to sustain Indonesian SMEs. Procedia Economics and Finance, 4(1), 223-233.
Olson P.D., Bokor D.W. (1995): Strategy Process Content Interaction: Effects on Growth Performance in Small Start-up Firms, Journal of Small Business Management, 33 (1), pp. 34–44..
Onugu (2005) Onugu, B. (2005). Small and Medium Enterprises in Nigeria: Problems and Prospects, doctoral thesis., ST. Clements University, Cambodia.
Porter, M.E. (1991). "Towards a dynamic theory of strategy." Strategic Management Journal, Vol. 12, pp. 95-117
Schwenk, C.R. and Shrader, C.B.(1993). "The effects of formal strategic planning on financial performance in small firms: a meta analysis." Entrepreneurship in Theory and Practice, 17(3), 53-64
Selkowski, Lukasz. (2020). Covid-19 Pandemic, Recession, Virtual Revolution Leading to De-globalization?. Journal of Intercultural Management; Vol.12 No.1 pp 1-11.
Storey, J., & Sisson, K. (1993). Managing human resources and industrial relations. Philadelphia: Open University Press
Tambunan, T. (2008). SME development, economic growth, and government intervention in a developing country: The Indonesian story. Journal of international entrepreneurship, 6(4), 147-167.
Thompson, A.A. & Strickland III A.J. (1993) Strategic Management Concepts and Cases, Fifth Edition Homewood, Illinois: Richard D. Irwin, Inc.
Vickery, S.K., Droge, C. & Markeland, R.E. (1993). "Production Competence and Business Strategy: Do They Affect Business Performance?", Decision Science, 24 (2), pp. 435–455.
Ward, P., H. Zhou. 2006. Impact of information technology inte- gration and lean/just-in-time practices on lead-time perfor- mance. Decision Sci. 37(2): 177–203.
www.covid19.go.id
www.depkop.go.id
Albulescu, C. (2020). Coronavirus and financial volatility: 40 days of fasting and fear. Published Mar 9. arXiv preprint arXiv: 2003.04005.
Alfaro, J., Ortiz, A., & Poler, R. (2007). Performance measurement system for business processes. Production, Planning and Control: The Management of Operations, 18(8), 641-654.
Amoako-Gyampah, K. 2003. The relationships among selected business environment factors and manufacturing strategy: Insights from an emerging economy. Omega 31(4): 287–301.
Amoako-Gyampah, K., S. S. Boye. 2001. Operations strategy in an emerging economy: The case of the Ghanaian manufacturing industry. J. Oper. Manag. 19(1): 59–79.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103, 411.
Badri, M. A., D. Davis, D. Davis. 2000. Operations strategy, envi- ronmental uncertainty and performance: A path analytic model of industries in developing countries. Omega 28(2):155–173.
Bagozzi, R. P., & Yi, Y. (2012). Specification, evaluation, and interpretation of structural equation models. Journal of the Academy of Marketing Science, 40, 8–34.
Balakrishnan, S., B. Wernerfelt. 1986. Technical change, competi- tion and vertical integration. Strateg. Manage. J. 7(4): 347–359.
Bastian, Elvin dan Muchlish, Munawar (2012). “Perceived Environment Uncertainty, Business Strategy, Performance Measurement Systems and Organizational Performance”. Procedia Social and Behavioral Sciences 65 (2012) 787 – 792.
Baumgartner, H., Bagozzi, R. & Bagozzi, R. 1994. The evaluation of structural equation models and hypothesis testing. Principles of marketing research, 386–422.
Beal, R.B. (2000): Competing Effectively; Environmental Scanning, Competitive Strategy, and Organizational Performance in Small Manufacturing Firms, Journal of Small Business Management, Vol. 38, (I), pp. 27-47.
Carton R. B., Hofer C.W. (2006). Measuring Organizational Performance: Metrics for Entrepreneurship and Strategic Management Research. Edward Legard Publishing Limited
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. Jusoh, R., Ibrahim, D. N., & Yuserrie, Z. (2008). The performance consequence of multiple performance measures usage: Evidence from the Malaysian manufacturers. International Journal of Productivity and Performance Management, 57(2), 119-136.
Desmiyawati, 2010 . Hubungan Strategi , Ketidakpastian Lingkungan Dan Kinerja : Informasi Broadscope Sistem Akuntansi Manajemen Sebagai Variabel Intervening. Jurnal Akuntansi dan Bisnsi.
Dodge, H. R., S. Fullerton, J. E. Robbins. 1994. Stage of the organiza- tional life cycle and competition as mediators of problem per- ception for small businesses. Strateg. Manag. J. 15(2): 121–134.
Etemadi H., Dilami Z. D., Bazaz M.S. and Parameswaran R. (2009), Culture, management accounting and managerial performance: Focus Iran, Advances in Accounting, incorporating Advances in International Accounting, 25:216–225, journal homepage: www.elsevier.com/locate/adiac
Fernandes, Nuno. (2020). Economic Effects of Coronavirus Outbreak (COVID-19) on the World Economy.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 39–50.
Gibus P., Kemp R.G.M. (2003): Strategy and Small Firm Performance, Research Report, Zoetermeer, SCALES, Scientific Analysis of Entrepreneurship and SMEs.
Ha, A., S. Tong. 2008. Contracting and information sharing under supply chain competition. Manage. Sci. 54(4): 701–715.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E. & Tatham, R. L. 2006. Multivariate data analysis (Vol. 6). Upper Saddle River, NJ: Pearson Prentice Hall.
Hamel, G. 1991. Competition for competence and inter-partner learning within international strategic alliances. Strateg. Man- age. J. 12(S1): 83–103.
Hilton, R, W. and Platt E.D (2011). Managerial Accounting: creating value in Global business Environment. 9th edition. Global Edition. McGraw Hill International Edition
Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007). Introduction to management accounting. (14th ed.). New Jersey: Pearson Prentice Hall
Ifah, Latifah (2012). Peran Karakteristik Sistem Akuntansi Manajemen sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan dengan Kinerja Manajerial. Jurnal Reviu Akuntansi dan Keuangan Vol. 2 No. 2/10, pp 313-321
Jelinkova, L., & Striteska, M. (2015). Selected components affecting quality of performance management systems. Proceedings of the 4th International Conference on Leadership, Technology, Innovation and Business Management (ICLTIBM2014).210, pp. 181-187. Procedia. Social and Behavioral Sciences.
Kent, P. (1994) "Management Advisory Services and the Financial Performance of Clients", International Journal of Small Business, 12 (4), pp. 45–58.
Ketchen, D.J. & Palmer, T.B. (1999) "Strategic Responses to Poor Organizational Performance: A Test of Competing Perspectives", Journal of Management, 25 (5), pp. 683–706.
Lusthaus, C., & Adrien, M.-H. (1999). Enhancing organizational performance: A toolbox for self-assessment. Ottawa: International Development Research Centre.
March, J. G., & Sutton, R. I. (1997). Organizational performance as a dependent variable. Organization Science, 698-706.
Marta, M. F. (2016). SMEs and their helplessness. Retrieved April 15, 2017, from http://bisniskeuangan. kompas.com/read/
Mat, Tuan Zainun, 2010. Management Accounting and Organizational Change : Impact of Aligment of Management Accounting System, Structure and Strategy on Performance. Thesis S3. Edith Cowan University, Perth. Western Australia.
Montoya-weiss, M. M., & Calantone, R. (1994). Determinants of new product performance: A review and meta-analysis. Journal of Product Innovation Management: AN INTERNATIONAL PUBLICATION OF THE PRODUCT DEVELOPMENT & MANAGEMENT ASSOCIATION, 11, 397–417.
Murphy, G.D., Trailer, J.W. & Hill, R.C. (1996) "Measuring Performance in Entrepreneurship Research", Journal of Business Research, 36, pp. 15–23.
Mutmainah, D. A. (2016). SMEs’ Contribution to GDP is more than 60 Percent. Retrieved April 15, 2017, Hamdani, J., & Wirawan, C. (2012). Open innovation implementation to sustain Indonesian SMEs. Procedia Economics and Finance, 4(1), 223-233.
Olson P.D., Bokor D.W. (1995): Strategy Process Content Interaction: Effects on Growth Performance in Small Start-up Firms, Journal of Small Business Management, 33 (1), pp. 34–44..
Onugu (2005) Onugu, B. (2005). Small and Medium Enterprises in Nigeria: Problems and Prospects, doctoral thesis., ST. Clements University, Cambodia.
Porter, M.E. (1991). "Towards a dynamic theory of strategy." Strategic Management Journal, Vol. 12, pp. 95-117
Schwenk, C.R. and Shrader, C.B.(1993). "The effects of formal strategic planning on financial performance in small firms: a meta analysis." Entrepreneurship in Theory and Practice, 17(3), 53-64
Selkowski, Lukasz. (2020). Covid-19 Pandemic, Recession, Virtual Revolution Leading to De-globalization?. Journal of Intercultural Management; Vol.12 No.1 pp 1-11.
Storey, J., & Sisson, K. (1993). Managing human resources and industrial relations. Philadelphia: Open University Press
Tambunan, T. (2008). SME development, economic growth, and government intervention in a developing country: The Indonesian story. Journal of international entrepreneurship, 6(4), 147-167.
Thompson, A.A. & Strickland III A.J. (1993) Strategic Management Concepts and Cases, Fifth Edition Homewood, Illinois: Richard D. Irwin, Inc.
Vickery, S.K., Droge, C. & Markeland, R.E. (1993). "Production Competence and Business Strategy: Do They Affect Business Performance?", Decision Science, 24 (2), pp. 435–455.
Ward, P., H. Zhou. 2006. Impact of information technology inte- gration and lean/just-in-time practices on lead-time perfor- mance. Decision Sci. 37(2): 177–203.
www.covid19.go.id
www.depkop.go.id
Published
2021-02-03
How to Cite
MahfudY. (2021, February 3). Efek Moderasi Strategi Organisasi Pada Pengaruh Competitive Environment dan Sistem Akuntansi Manajemen Terhadap Kinerja Organisasi (Studi Pada UKM di Kabupaten Wonosobo). Journal of Economic, Management, Accounting and Technology, 4(1), 77-87. https://doi.org/https://doi.org/10.32500/jematech.v4i1.1673
Section
Articles
