This study examines environmental innovation as a prominent strategic issue in the current development of business practices. According to preliminary studies, profit-based business practices are used to determine the success of environmental innovation as superior competitiveness. Countries in Asia prioritize business development based on economic development, with social and environmental functions included in other agendas. However, this is contradictory with the phenomenon of Surabaya, where environmental-based urban social enterprises actors actually complement the role of the city government by carrying out the function of a hybrid organization (profit and social) with environmentally friendly practices. Therefore, this study aims to determine the possibility of urban social enterprises in Indonesia to obtain green innovation. This is a systematic research with 4 (four) strategic factors and conceptual models that makeup 6 (six) propositions formulated based on the scope of knowledge management theory and resource-based view. This conceptual model that connects green knowledge sharing, entrepreneurial orientation, dynamic capability, and innovation performance is still relatively rare and needs to be tested to determine its theoretical resilience. The novelty of this model is formulated from contextual urban and regional social enterprises in Indonesia, therefore, it is expected to provide ready-to-test opportunities to be duplicated in other urban areas in the world that have the same contextual organizational functions and environmentally friendly business base.
Tujuan penelitian ini untuk memperoleh bukti empirik mengenai pengaruh persepsi ketidakpastian lingkungan terhadap orientasi efisiensi, pendelegasian wewenang, pengendalian akuntansi dan kinerja manajer pada perusahaan penerbangan penumpang domestik berjadwal di Indinesia. Desain studi ini adalah penelitian non-eksperimental. Jenis penelitiannya adalah penelitian eksplanatory karena ingin mengetahui hubungan kausalitas antar variabel eksogen terhadap variabel endogen. Metode pengumpulan data menggunakan survei melalui kuesioner, dikirim langsung melalui pos, untuk mempercepat pengumpulan data masing-masing manajer distrik dihubungi melalui telepon kantor distrik yang diperoleh dari majalah maskapai yang diperoleh dari kantor distrik masing-masing perusahaan yang berada di Surabaya. Hasil studi menunjukkan terdapat pengaruh positif signifikan persepsi ketidakpastian lingkungan terhadap orientasi efisiensi. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap pendelegasian wewenang. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap kesesuaian pengendalian akuntansi. Orientasi efisiensi berpengaruh positif signifikan terhadap pendelegasian wewenang. Orientasi efisiensi berpengaruh signifikan terhadap kesesuaian pengendalian akuntansi. Pengaruh positif signifikan antara variabel pendelegasian wewenang dengan kinerja manajer. Pengaruh positif signifikan antara kesesuaian pengendalian akuntansi dengan kinerja manajer. Orientasi efisiensi dapat berperan sebagai variabel yang memediasi hubungan persepsi ketidakpastian lingkungan dengan pendelegasian wewenang dan hubungan persepsi ketidakpastian lingkungan dengan kesesuaian pengendalian akuntansi. Temuan studi ini diharapkan dapat memberikan sumbangan untuk pengembangan teori kontinjensi dalam akuntansi manajemen khususnya perilaku manajer dalam menggunakan informasi akuntansi manajemen.
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