Hubungan Strategi Dan Kinerja Dengan Penggunaan Sistem Pengendalian Manajemen Sebagai Variabel Moderating

Abstract

Abstract:The relationship between management control systems (MSS) and the strategy does not only focus on the type of SPM is used, but on how managers in using SPM. This study investigated the effect of the use of diagnostic and interactive SPM on the relationship strategy and organizational performance. The nature of the relationship between SPM, strategies and performance depends on the organizational context. Research conducted on the SPM and strategies in developing countries is limited. The present study is the first empirical research conducted, which explores the relationship between the use of SPM, competitive strategy and organizational performance based on data obtained from the manufacturing companies in the province of Banten. The research findings support the view that both (the use of diagnostic and interactive) moderate the relationship between business strategy and performance. Respondents are 40 executive managers working in industry companies manufakutr in Banten Province. In this study, data analysis using Warp approach Partial Least Square (PLS) using PLS Warp Solfware 2:00 version. Another finding of this study is a moderate effect created by the use of diagnostic SPM is more significant when the cost leadership strategy that is applied to the performance. There is no evidence to support the proposition Porter exclusivity of the business strategy for better performance. Consequently, the results of this study have important implications for management practice and academic literature. Keywords: Management Control Systems, strategy, performance.Abstrak: Hubungan antara sistem pengendalian manajemen (SPM) dan strategi tidak hanya fokus pada jenis SPM yang digunakan, melainkan pada cara manajer dalam menggunakan SPM. Penelitian ini menyelidiki pengaruh penggunaan diagnostik dan interaktif SPM pada hubungan strategi dan kinerja organisasi. Sifat dari hubungan antara SPM, strategi dan kinerja tergantung pada konteks organisasi. Penelitian yang dilakukan mengenai SPM dan strategi di negara-negara berkembang jumlahnya terbatas. Penelitian kali ini merupakan penelitian empiris pertama yang dilakukan, yang mengeksplorasi hubungan antara penggunaan SPM, strategi kompetitif dan kinerja organisasi berdasarkan data yang diperoleh dari perusahaan industri manufaktur di Provinsi Banten. Temuan penelitian mendukung pendapat bahwa keduanya (penggunaan diagnostik dan interaktif) memoderasi hubungan antara strategi bisnis dan kinerja. Responden penelitian ini adalah 40 eksekutif manajer yang bekerja di perusahaan industri manufakutr di Provinsi Banten. Dalam penelitian ini analisis data menggunakan pendekatan Warp Partial Least Square (PLS) dengan menggunakan Solfware Warp PLS versi 2.00. Temuan lain penelitian ini adalah efek moderat yang

The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Eduaction Institutions

“…Thus, the cost performance of HEI will increase, namely a decrease in operational costs. It aligns with Auzair's (2011) and Ismail & Bangun's (2017) research, showing that organizational strategy positively affected organizational performance. Thus, the hypothesis was proposed as follows:…”

“…Strategic management is the art and knowledge of formulating, implementing, and evaluating decisions to achieve organizational goals. The strategic management process includes analyzing organizational conditions, strategy formulation, and strategy implementation (Ismail & Bangun, 2017). The primary process encompasses strategic development through analysis of the internal and external environment, then formulating strategies relevant to the conditions and situations of HEI, and finally implementing strategies to achieve organizational goals as stated in the organization's vision and mission.…”

“…HEI strategic planning models are prepared for five years or more (Grigoroudis et al, 2012). The stages of strategy management go through three main phases: strategy analysis, strategy formulation, and strategy implementation (Ismail & Bangun, 2017). Each phase will evaluate activities and funding to create sustainable improvements so that organizational management becomes more effective and efficient and, in the end, can improve the performance of HEI institutions .…”

“…Research on the effect of strategy on cost performance in HEI has not been done much; most of the research has been conducted on business companies. Several study results, such as Prajogo and Sohal (2006), Grigoroudis et al (2012), and Ismail and Bangun (2017), uncovered that strategy and cost performance had a positive effect on cost performance, including for research. However, Terziovski and Samson's (2000) study results indicated that the strategy did not affect cost performance.…”

Meta analysis: management control system, strategy, company performance

“…The purpose of creating an interactive control system is to focus on theattention and dialogue of strength and learning throughout the organization. Strategic uncertainty is the concern of management control systems [33]. Once business basics are in terms of mission, strategic, diagnostic control systems and related incentives, managers focus on their personal involvement in highly interactive control systems.…”