Werastuti, Sri (2019) Pengaruh Strategi Kompetitif, Aliansi Stratejik, Informasi Sistem Akuntansi Manajemen, dan Budaya Tri Hita Karana terhadap Sustainability Balanced Scorecard. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh strategi kompetitif, aliansi stratejik, informasi SAM terhadap Sustainability Balanced Scorecard (SBSC). Penelitian ini membentuk konsep baru dalam peningkatan SBSC. Unit analisis penelitian ini adalah manajer umum hotel berbintang 3, 4 dan 5 di Provinsi Bali. Data primer diperoleh melalui survei. Pengujian hipotesis dilakukan dengan metode struktural. Hasil pengujian menunjukkan penelitian ini telah berhasil mengembangkan model baru, yang menunjukkan bahwa strategi kompetitif, aliansi stratejik, dan informasi SAM telah meningkatkan SBSC. Aliansi stratejik meningkatkan penggunaan informasi SAM. Temuan lain, pada hotel berbintang 3, informasi SAM bermanfaat dalam penerapan strategi kompetitif untuk meningkatkan SBSC. Pada hotel berbintang 4 dan 5, strategi kompetitif tidak harus dilakukan melalui pelaksanaan aliansi stratejik untuk meningkatkan SBSC. Temuan berikutnya, budaya Tri Hita Karana telah berhasil dibuktikan memiliki peranan untuk memperkuat penerapan strategi kompetitif agar SBSC meningkat. Kondisi ini memberikan makna bahwa untuk meningkatkan SBSC, diperlukan strategi yang menginternalisasi penerapan nilai-nilai budaya yang mengedepankan keharmonisan antar sesama manusia, lingkungan, dan Tuhan. Temuan terakhir, terdapat kepekaan kinerja keuangan pada saat terjadinya perubahan strategi kompetitif yang diambil oleh korporasi. Pada saat low season, korporasi “fit” menerapkan strategi low cost, sedangkan strategi diferensiasi “fit” diterapkan pada saat high season. Strategi diferensiasi akan menghasilkan kinerja keuangan yang lebih tinggi, jika dibandingkan dengan strategi low cost.
English Abstract
The objective of this research is to assess the influence of competitive strategy, strategic alliance, and Management Accounting System information on Sustainability Balanced Scorecard. This study creates a new concept in Sustainability Balanced Scorecard improvement. The analysis unit is general managers of 3, 4, and 5-star hotels in Bali. The primary data was obtained from surveys, and the hypotheses were assessed using structural method. The assessment results successfully developed a new model, which shows that competitive strategy, strategic alliance, and Management Accounting System information improves Sustainability Balanced Scorecard. Furthermore, strategic alliance enhances the use of Management Accounting System information. The information is useful in the application of competitive strategy to improve Sustainability Balanced Scorecard in 3-star hotels. In addition, in 4 and 5-star hotels, competitive strategy is not necessarily be conducted through strategic alliance implementation to improve Sustainability Balanced Scorecard. This study also finds that Tri Hita Karana culture is proven to have roles to enhance competitive strategy implementation for better Sustainability Balanced Scorecard. Thus, a strategy that internalize cultural values promoting harmony between fellow humans, environment, and God is required. Finally, financial performance sensitivity is present when changes in competitive strategy are made by the corporations. During low season, “fit” corporations apply low cost strategy, while “fit” differentiation strategy is applied during high season. Such differentiation strategy produces better financial performance compared to the low-cost strategy.
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/658.401/WER/p/2019/061904307 |
| Uncontrolled Keywords: | strategi kompetitif, aliansi stratejik, informasi sistem akuntansi manajemen, budaya Tri Hita Karana, sustainability balanced scorecard, perhotelan,-Competitive Strategy, Strategic Alliance, Information On Management Accounting System , Tri Hita Karana Culture, Sustainability Balanced Scorecard, Hotel |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 02 Feb 2022 06:38 |
| Last Modified: | 02 Feb 2022 06:38 |
| URI: | http://repository.ub.ac.id/id/eprint/189159 |
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