DESENTRALISASI, STRATEGI BISNIS DAN KINERJA ORGANISASI

Esty Nurjanah, Imam Abu Hanifah

Abstract


This study aims to examine the influence of decentralization, business strategies on organizational performance through the measurement of managerial performance. The sample in this research is 50 respondents with sampling technique by purposive sampling that is middle manager at star hotel in Banten Province. Data were collected by distributing questionnaires directly to the respondent concerned. The method of analysis used is the analysis of Structural Equation Modeling (SEM). The data in this research is processed using Smart Partial Least Square (SmartPLS) software. The results of this study revealed was decentralization affected on the organizational performance, decentralization effected on the measurement of managerial performance. Furthermore, business strategy affected on the organizational performance, business strategy affected on the measurement of managerial performance. Then, the measurement of managerial performance affected on the performance of the organization. Also, decentralization and business strategies effected on organizational performance through the measurement of managerial performance as intervening variable.

Keywords: Decentralization, Business Strategy, Organizational Performance, Managerial Performance Measurement


Full Text:

PDF

References


Anthony, Robert N., AndGovindarajan. 1998. Management Control System, Ninth Edition. New Jersey: Mc. Graw Hill.

Baines, A. And Langfield-Smith, K. (2003), “Antecedents To Management Accounting Change: A Structural Equation Approach”,Accounting Organizations And Society, Vol. 28 No.7/8, Pp.675-698.

Bastian, Indra. 2006. AkuntansiSektorPublik. Erlangga: Jakarta.

Bastian, E. & .Muchlish, M. 2012. Perceived Environment Uncertainty, Business Strategy,Performance Measurement Systems And OrganizationalPerformance.Procedia - Social And Behavioral Sciences 65 ( 2012 ) 787 – 792.

Charoenngamet al.2013. Competitive strategies and firmnperformance: the mediating role of performance measurement.International Journal of Productivity and Performance Management.Vol. 62 No.2.pp. 168-184.

Fahmi, Irham. 2010. ManajemenKinerja. Alfabet: Bandung.

Freddy Rangkuti, 2004. The Power Of Brands. PTGramediaPustakaUtama. Jakarta.

Ghozali, Imam (2006). Structural Equation Modeling: MetodeAlternatifDengan Partial Least Square (PLS), UniversitasDiponegoro, Semarang.

Ghozali, Imam (2008). Structural Equation Modeling: MetodeAlternatifDengan Partial Least Square (PLS), UniversitasDiponegoro, Semarang.

Gibson, 2002 .OrganisasiPerilakuStrukturProses , Terjemahan, Edisi V. PenerbitErlangga : Jakarta

Handoko, T. Hani. 2009, Manajemen, CetakanDuapuluh, PenerbitBpee :Yogyakarta.

Hansen Dan Mowen. 2006. AkuntansiManajemen. PenerbitSalembaEmpat : Jakarta.

Hansen, Don R. Dan Maryanne M. Mowen. 2012. AkuntansiManajerial. Edisi Ke-8. Alih Bahasa Deny Arnos Kwary. SalembaEmpat: Jakarta.

Hoque. 2004. A Contingency Model Of The Association Between Strategy, Environmental Uncertainty And Performance Measurement: Impact On OrganisationalPerformance.International Business Review 13:485-502.

Henry Simamora. 2004. Manajemen Sumber Daya Manusia. Edisi Ke-3. Stie Ykpn. Yogyakarta.

Henry Simamora. 2005. ManajemenSumberDayaManusia. PTBumiAksara: Jakarta.

Junaedi, 2002. Balanced Scorecard: PengukuranKinerjaPadaPemerintah Daerah. JurnalEkonomi. No 6,hal 374-387.

Kaplan, R. S., & Norton, D. P. (1996). Using The Balanced Scorecard As A Strategic Management System. Harvard Business Review, Vol. 74 No. 1, Pp. 75-85.

Lee, C. L. And Yang, H. J. (2011), “Organization Structure, Competition And PerformanceMeasurement Systems And Their Joint Effects On Performance”,Management AccountingResearch, Vol. 22 No.2, Pp.84-104.

Mia, Sirilak Bangchokdee Lokman. 2016. The Role Of Senior Managers’ Use Of Performance Measures In The Relationship Between Decentralization And Organizational Performance: Evidence From Hotels In Thailand. International Journal Of Accounting & Organizational Change. Emerald. Vol. 12.

Pearce, John A. dan Robinson, Richard B. 2013. ManajemenStrategis:Formulasi, Implementasi, danPengendalian. Jakarta: SalembaEmpat.

Porter, M.E. 1985. Competitive Advantage : Creating And Sustaining Superior Performance : With A New Introduction. The Free Press. New York, Usa.

Porter, M.E. (2008). Competitive Advantage (Menciptakan Dan MempertahankanKinerjaUnggulan). Kharisma Publishing Grup.

Pusung, Rudy J. 2014. Analisis Hubungan antara Pengukuran Kinerja, Strategi dan Kinerja Perusahaan. Jurnal Riset Akuntansi Going Concern. Vol 9, No 3 (2014)

Robbins, Stephen P & Mary Coulter. (2010). Manajemen Jilid 1/ Stephen P Robbins Dan Mary Coulter Diterjemahkan Oleh Bob Sabran, Wibi Hardani. Edisi 10. Cetakan 13. Erlangga : Jakarta.

Rivai, Veithzal, Dkk., 2011. Corporate Performance Management Dari Teori Ke Praktek. Ghalia Industri : Bogor.

Rivai,Veithzal, Dkk.2011. Performance Appraisal, Cetakan Keempat. Raja Grafindo Persada : Jakarta.

Siagian, S. P. (2003). Teori Dan Praktek Kepemimpinan (Cetakan Kelima). Jakarta: Rineka Cipta.

Spencer, S.Y. Joiner, T.A. & Salmon, S. 2009. Differentiation Strategy, Performance Measurement Systems And Organizational Performance: Evidence From Australia. International Journal Of Business, Vol-14(1).

Sulastyono, Agus. 2016. Manajemen Penyelenggaraan Hotel. Bandung: Alfabeta.

Sugiyono. 2009. Metode Penelitian Bisnis. Alfabeta: Bandung.

Tangkilisan, Hessel Nogi S. 2005. Manajemen Publik. Gramedia Widia Sarana Indonesia:Jakarta.

www.bps.go.id diakses 12 Desember 2016

www.banten.bps.go.id diakses 13 Desember 2016




DOI: http://dx.doi.org/10.35448/jratirtayasa.v2i2.4922

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Jurnal Riset Akuntansi Tirtayasa disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.