Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro
Abstract
The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has negative effect on micro entities’ performance. The partnership strategy has a positive effect on its performance, both in enterpreneur and financial partnership. These empirical results indicate that the implementation of good governance on micro entities could increase its performance. The practical implication of this research is as an underlying empirical theory in designing performance measurement system for micro entities. Micro entities should be designed in an agency partnership form to increase its performance. The policy implication is due to a better lending regulation support.
Keywords: Performance Measurement System; Good Governance; Structure; Strategy.
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References
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Todorovic, I. (2013). Impact of Corporate Governance on Performance of Companies. In (Vol. 9, pp. 47-53): Montenegrin Journal of Economics.
Werner, A., Schruder, C., & Chlosta, S. (2017). Driving Factors of Innovation in Family and Non-family SMEs. In (Vol. 50, pp. 201–218): Springer Science+ Business Media New York. Small Bus Econ (2018).
Yuliansyah, Gurd, B., & Mohamed, N. (2017). TheSignificant of Business Strategy in Improving Organizational Performance. In (Vol. 33, pp. 56-74): Humanomics.
Yuliansyah, & Khan, A. (2015). Interactive Use of Performance Measurement Systems and Organization’s Customers-focused Strategy: The Mediating Role of Organizational Learning . In (Vol. 13, pp. 219-229): Problem and Perspectives in Management.
Arosa, B., Iturralde, T., & Maseda, A. (2010). Ownership structure and firm performance in non-listed firms: Evidence from Spain. In (Vol. 1, pp. 88-96): Journal of Family Business Strategy , Elsevier.
Bridge, S., O’Neill, K., & Cromie. (1998). Understanding Enterprise, Entrepreneurship and small Business. In. London: Macmillan Business.
Chandler, A. D. (1962). Strategy and Structure: Chapters in the History of American Enterprise. In. Boston: MIT Press.
Chandler, A. D. (1966). Strategy and Structure. In. New York: Doubleday, Anchor Books Edition.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. In (Vol. 30, pp. 395-422): Accounting, Organizations and Society.
Chenhall, R. H., & Langfield-Smith, K. (1998). The Relationship between Strategic Priorities, Management Techniques and ManagementAccounting: An Empirical Investigation Using a Systems Approach. In (Vol. 23, pp. 243-264): Accounting, Organizations and Society.
Chenhall, R. H., & Langfield-Smith, K. (2007). Multiple Perspectives on Performance Measures. In (Vol. 25, pp. 266-282): European Management Journal.
Doern, R. (2009). Investigating Barriers to SME Growth and Development in Transition Environments: A Critique and Suggestions for Developing the Methodology. In (Vol. 27, pp. 275-305): International Small Business Journal.
Doole, I., Grimes, T., & Demack, S. (2006). An Exploration of the Management Practices and Processes Most Closely Associated with High Levels of Export Capability in SMEs. In (Vol. 24, pp. 632–647): Marketing Intelligence and Planning.
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. In (Vol. XXVI): Journal of Law and Economics.
Garengo, P., Biazzo, S., & Bititci, U. S. (2005). Performance Measurement Systems in SMEs: A Review for a Research Agenda . In (Vol. 7, pp. 25-47): Journal of Management Reviews.
Habib, M. M., & Victor, B. (1991). Strategy, Structure, and Performance of U.S. Manufacturing and Service MNCs: A Comparative Analysis. In (Vol. 12, pp. 589-606): Strategic Management Journal.
Hall, D. J., & Saas, M. A. (1980). Strategy Follows Structure! In (Vol. 1, pp. 149-163): Strategic Management Journal.
Hammond, T. H. (1994). Structure, Strategy, and the Agenda of the Firms . In R. P. Rumelt, Schendel, D. J. Teece, & eds (Eds.), Fundamental Issues in Strategy: A Research Agenda. Boston: Harvard Business School Press.
Hapsari, Paramita, P., Hakim, A., & Soeaidy, S. (2014). Pengaruh Pertumbuhan Usaha Kecil Menengah (UKM) terhadap Pertumbuhan Ekonomi Daerah (Studi di Pemerintah Kota Batu). In (Vol. 17): Wacana.
Indonesia, L. d. B. (2015). Profil Bisnis Usaha Mikro, Kecil, dan Menengah (UMKM). Kerjasama Lembaga Pengembangan Perbankan Indonesia tahun 2015
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In (Vol. 3, pp. 305-360): Journal of Financial Economics.
Kirsten, Vermaak, & Wolmarans. (2015). Performance Measurement in Small and Medium Enterprises: South African Accountants’ View. In (Vol. 8, pp. 13-34): Journal of Economic and Financial Sciences.
Knight, G. A. (2001). Entrepreneurship and Strategy in the International SME. In (Vol. 7, pp. 155-171): Journal of International Management.
Meijaard, J., Brand, J. M., & Mosselman, M. (2005). Organizational Structure and Performance in Dutch Small Firms. In: Scientific Analysis if Enterpreneurship and SMEs (SCALES) Paper N200420. Business and Policy Research (EIM). The Netherlands’ Ministry of Economic Affairs. www.eim.nl/smes-and-entrepreneurship .
Miller, D. (1986). Configuration of Strategy and Structure: Toward a Synthesis. In (Vol. 7, pp. 233-249): Strategic Management Journal.
Raselawati, A. (2011). Pengaruh Perkembangan Usaha Kecil Menengah Terhadap Pertumbuhan Ekonomi pada Sektor UKM di Indonesia. In. Jakarta: Thesis. Universitas Islam Negeri Syarif Hidayatullah.
Roida, H. Y., Sunarjanto, N. A., & Jayaprana, W. (2010). Internasionalisasi Usaha Mikro, Kecil, dan Menengah(UMKM) Ditinjau dari Tipe Kepemilikan: Studi Empiris di Jawa Timur. In (Vol. 3, pp. 158-170): Jurnal Manajemen Teori dan Terapan.
Singh, H., & Mahmood, R. (2014). Combined Effect of Competitive and Manufacturing Strategies on Export Performance of Small and Medium Enterprises in Malaysia. In (Vol. Volume 14 Issue 1 Version 1.0): Global Journal of Management and Business Research: An Administration and Management.
Sudiarta, I. P. L. E., Kirya, I. K., & Cipta, I. W. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bangli . In (Vol. 2): e-Journal Bisma Universitas Pendidikan Ganesha Jurusan Manajemen.
Todorovic, I. (2013). Impact of Corporate Governance on Performance of Companies. In (Vol. 9, pp. 47-53): Montenegrin Journal of Economics.
Werner, A., Schruder, C., & Chlosta, S. (2017). Driving Factors of Innovation in Family and Non-family SMEs. In (Vol. 50, pp. 201–218): Springer Science+ Business Media New York. Small Bus Econ (2018).
Yuliansyah, Gurd, B., & Mohamed, N. (2017). TheSignificant of Business Strategy in Improving Organizational Performance. In (Vol. 33, pp. 56-74): Humanomics.
Yuliansyah, & Khan, A. (2015). Interactive Use of Performance Measurement Systems and Organization’s Customers-focused Strategy: The Mediating Role of Organizational Learning . In (Vol. 13, pp. 219-229): Problem and Perspectives in Management.
Published
2020-03-14
How to Cite
SEPTIYANTI, Ratna.
Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 773-784, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55358>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p18.
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