New Productivity Concept Based On Local Wisdom: Lesson Learned From “Restorant Padang Sederhana” Management in Indonesia

Abstract

This research aims to establish a new concept of productivity based on local wisdom and Minangkabauculture found in Restoran Padang Sederhana in Jakarta. This research utilizes ethnography as a method indigging the culture surrounding the restaurant’s management. This research shows that there is a shift inconventional productivity concept, which focuses on profit as much as possible, and the output – inputmeasurement to a broader concept. The new broader productivity concept does not only achieve maximaloutput by utilizing minimal resources, but also that productivity is culture. The process of establishingcorporate productivity is a reflection of Minangkabau’s many communal value, inter alia: togetherness(kebersamaan), mutual assistance (gotong-royong), mutualism, and hard work based on Islamic spiritualvalues. With such values, Restoran Padang Sederhana has rapidly grown and survived fierce competition inthe culinary scheme, starting a humble start from a pedestrian food stall to a multi-billion business withhundreds of branches throughout Indonesia and thousands of employees.

The Construction of Entrepreneurial Accounting: Evidence from Indonesia

“…The management of this group has implemented profit sharing using a mato system although it has only a limited application to the owner/entrepreneur-director and the employees of the restaurant (Hanif, et. al., 2015;Hanif, 2015a;Hanif, 2015b;Hanif et. al., 2018).…”

“…The so-called profit sharing accounting using mato system is in the realm of either management accounting (Hanif et. al., 2015;Hanif, 2015b;Hanif et. al., 2018) or financial accounting (Hanif, 2015a(Hanif, , 2017.…”

“…Unfortunately, the budget is not accounted for in the management of a Padang restaurant; instead it uses a mato-based profit sharing system (Hanif et. al., 2015;Hanif, 2015b;Hanif et. al., 2018).…”

“…On the other hand, an owner/entrepreneur-director is also able to engineer an innovative accounting system for a company, for example, in managing its' human resources to increase human productivity to build the company's wealth. Collier (2005) states that the owner/entrepreneur-director should adopt a sociocultural approach to manage their employees that will result in an approach known as mato based profit sharing which is used to increase employee productivity in a restaurant (Hanif, 2015a(Hanif, , 2017Hanif et. al., 2018).…”

Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur

“…Pendelegasian pekerjaan membutuhkan keahlian tersendiri, yakni keahlian dalam mencapai tujuan perusahaan melalui tangan-tangan orang lain, yang merupakan konsep hakiki dari manajemen (Anthony, Govindarajan & Dearden, 2007 (Blocher, Stout, Juras, & Cokins, 2013;Hilton, 2008;Hansen & Mowen, 2005). Penerapan prinsip-prinsip tersebut akan menghasilkan keputusan dan kebijakan yang dapat meningkatan produktivitas perusahaan (Hanif, Rakhman & Nurkholis, 2018).…”