Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia
Abstract
Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesia. The service-oriented strategy had a significant good and direct influence on business services, while the greater service-oriented strategy had an extra influence on the respondents' organizational readiness and knowledge exchange. Through their business services, service-oriented firms seek to delight customers, produce and deliver customer value in the marketplace, and enhance their company's performance and profitability. In order to meet the ever-increasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, self-sufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies.
Keywords: business strategy, business process, governance, business information system
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References
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Hendri, H., Yuliantoro, & Ama, M. K. (2020). Determinats of Fraud Prevention and Financial Performance as an Intervening Variable. International Journal of Economics and Financial Issues, 10(1), 19–26.
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034
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Laeheem, K. (2018). Relationships between Islamic ethical behavior and Islamic factors among Muslim youths in the three southern border provinces of Thailand. Kasetsart Journal of Social Sciences, 39(2). https://doi.org/10.1016/j.kjss.2018.03.005
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Loehr, J., Dwipayanti, N. M. U., Nastiti, A., Powell, B., Hadwen, W., & Johnson, H. (2021). Safer destinations, healthier staff and happier tourists: Opportunities for inclusive water, sanitation and hygiene in tourism. Tourism Management Perspectives, 40(September), 100883. https://doi.org/10.1016/j.tmp.2021.100883
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Miemczyk, J., Howard, M., & Johnsen, T. E. (2016). Dynamic development and execution of closed-loop supply chains: a natural resource-based view. Supply Chain Management, 21(4), 453–469. https://doi.org/10.1108/SCM-12-2014-0405
Mishra, P., & Yadav, M. (2021). “Environmental capabilities, proactive environmental strategy and competitive advantage: A natural-resource-based view of firms operating in India.” Journal of Cleaner Production, 291, 125249. https://doi.org/10.1016/j.jclepro.2020.125249
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Munoz-Leiva, F., Climent-Climent, S., & Liébana-Cabanillas, F. (2017). Determinants of Intention to Use the Mobile Banking Apps: An Extension of the Classic TAM Model. Spanish Journal Of Marketing - ESIC, 21, 25–38. https://doi.org/10.2139/ssrn.3489124
Muwardi, D., Saide, S., Eko Indrajit, R., Iqbal, M., Siti Astuti, E., & Herzavina, H. (2020). Intangible resources and institution performance: The concern of intellectual capital, employee performance, job satisfaction, and its impact on organization performance. International Journal of Innovation Management, 24(5), 1–21. https://doi.org/10.1142/S1363919621500092
Nik Abdullah, N. H., Harjito, D. A., & Said, J. (2020). The role of strategic management accounting on heterogeneity of human capital, information technology capabilities and value creation. International Journal of Innovation, Creativity and Change, 10(11), 652–673.
Ojo, E. M., Mbohwa, C., & Akinlabi, E. T. (2015). Sustainability- Competitive advantage ? Proceedings of the 2015 International Conference on Operations Excellence and Service Engineering, 592–600.
Petzer, D., Steyn, T., & Mostert, P. (2008). Competitive marketing strategies of selected hotels: an exploratory study. Southern African Business Review, 12(2), 1–22. http://www.unisa.ac.za/contents/faculties/service_dept/docs/SABVI122chap1.pdf
Sá, E., Dias, D., & Sá, M. J. (2018). Towards the university entrepreneurial mission: Portuguese academics’ self-perspective of their role in knowledge transfer. Journal of Further and Higher Education, 42(6), 784–796. https://doi.org/10.1080/0309877X.2017.1311998
Saputra, K.A.K. (2021). the Effect of Sound Governance and Public Finance Management on the Performance of Local Governments. Russian Journal of Agricultural and Socio-Economic Sciences (RJOAS), 10(118), 32–43. https://doi.org/10.18551/rjoas.2021-10.04
Saputra, Komang Adi Kurniawan, Subroto, B., Rahman, A. F., & Saraswati, E. (2021). Financial Management Information System , Human Resource Competency and Financial Statement Accountability : A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(5), 277–285. https://doi.org/10.13106/jafeb.2021.vol8.no5.0277
Sara, I. M., & Saputra, K. A. K. (2021). Socialization of the implementation of good village governance and sustainability village credit institutions: Community service in Pejeng Village, Tampaksiring district, Gianyar Regency, Bali. International Journal of Business, Economics and Law, 24(4), 58–65. https://www.ijbel.com/wp-content/uploads/2021/06/IJBEL24-726.pdf
Sisaye, S., & Birnberg, J. (2010). Extent and scope of diffusion and adoption of process innovations in management accounting systems. International Journal of Accounting & Information Management, 18(2), 118–139. https://doi.org/10.1108/18347641011048110
Sorin, B., & Carmen, S. (2012). The revelance of management accounting fot the hospitality industry. Annals of Faculty of Economics, 1(1), 886–893. http://www.businessdictionary.com/definition/management-accounting.html
Tuan, L. T. (2021). Disentangling green service innovative behavior among hospitality employees: The role of customer green involvement. International Journal of Hospitality Management, 99(January), 103045. https://doi.org/10.1016/j.ijhm.2021.103045
Wagner, M. (2009). Innovation and competitive advantages from the integration of strategic aspects with social and environmental management in european firms. Business Strategy and the Environment, 18(5), 291–306. https://doi.org/10.1002/bse.585
Warrick, D. D. (2017). What leaders need to know about organization culture. Business Horizons. https://doi.org/10.1016/j.bushor.2017.01.011
Wong, K. K. F., & Kwan, C. (2001). An analysis of the competitive strategies of hotels and travel agents in Hong Kong and Singapore. International Journal of Contemporary Hospitality Management, 13(6), 293–303. https://doi.org/10.1108/09596110110400490
Zameer, H., Wang, Y., Yasmeen, H., Mofrad, A. A., & Waheed, A. (2018). Corporate image and customer satisfaction by virtue of employee engagement. Human Systems Management, 37(2), 233–248. https://doi.org/10.3233/HSM-17174
Zvezdov, D. (2012). Rolling out Corporate Sustainability Accounting: A Set of Challenges. Journal of Environmental Sustainability, 2(1), 1–11. https://doi.org/10.14448/jes.02.0003
Al, A. D., & Anıl, İ. (2016). The Comparison of the Individual Performance Levels Between Full-time and Part-time Employees: The Role of Job Satisfaction. Procedia - Social and Behavioral Sciences, 235(October), 382–391. https://doi.org/10.1016/j.sbspro.2016.11.048
Almaqtari, F. A., Hashid, A., Farhan, N. H. S., Tabash, M. I., & Al‐ahdal, W. M. (2022). An empirical examination of the impact of country‐level corporate governance on profitability of Indian banks. International Journal of Finance & Economics, 27(2), 1912–1932.
Amanda, K. R., & Restuti, M. M. D. (2018). Faktor-Faktor yang Mempengaruhi Niat Penggunaan Sistem Informasi Terkomputerisasi pada UKM (Pendekatan Theory of Planned Behavior). Jurnal Akuntansi Maranatha, 9(1), 23–33. https://doi.org/10.28932/jam.v9i1.489
Anthony, B. (2019). Green information system integration for environmental performance in organizations: An extension of belief–action–outcome framework and natural resource-based view theory. Benchmarking, 26(3), 1033–1062. https://doi.org/10.1108/BIJ-05-2018-0142
Asher, M. G., Bali, A. S., & Chang, Y. K. (2015). Public financial management in Singapore: Key characteristics and prospects. Singapore Economic Review, 60(3). https://doi.org/10.1142/S0217590815500320
Asry, S., Rafidi, M., & Obaid, R. R. (2018). Integrating Religiosity into Fraud Triangle Theory : Empirical Findings from Enforcement Officers. January, 131–144.
Baumgartner, R. J., & Rauter, R. (2017). Strategic perspectives of corporate sustainability management to develop a sustainable organization. Journal of Cleaner Production, 140, 81–92. https://doi.org/10.1016/j.jclepro.2016.04.146
Buxel, H., Esenduran, G., & Griffin, S. (2015). Strategic sustainability: Creating business value with life cycle analysis. Business Horizons, 58(1), 109–122. https://doi.org/10.1016/j.bushor.2014.09.004
Cadez, S., & Guilding, C. (2012). Strategy, strategic management accounting and performance: A configurational analysis. Industrial Management and Data Systems, 112(3), 484–501. https://doi.org/10.1108/02635571211210086
Chandra, Y. (2017). Social Entrepreneurship as Institutional-Change Work: A Corpus Linguistics Analysis. Journal of Social Entrepreneurship, 8(1), 14–46. https://doi.org/10.1080/19420676.2016.1233133
Cruz, P. D. La, Acosta, L. E., Mendoza, D., Baltazar, E. B., Arce Ibarra, A. M., & Lugo, E. I. . E. (2020). Indicators of well-being among indigenous peoples of the Colombian Amazon: Tensions between participation in public policy making and autonomy. Environmental and Sustainability Indicators, 7(March), 100044. https://doi.org/10.1016/j.indic.2020.100044
D’Agostino, T. J. (2017). Precarious values in publicly funded religious schools: The effects of government-aid on the institutional character of Ugandan Catholic schools. International Journal of Educational Development, 57(March), 30–43. https://doi.org/10.1016/j.ijedudev.2017.09.005
Demartini, P., & Paoloni, P. (2013). Implementing an intellectual capital framework in practice. Journal of Intellectual Capital, 14(1), 69–83. https://doi.org/10.1108/14691931311289020
dos Santos, R. A., Méxas, M. P., & Meiriño, M. J. (2017). Sustainability and hotel business: criteria for holistic, integrated and participative development. Journal of Cleaner Production, 142, 217–224. https://doi.org/10.1016/j.jclepro.2016.04.098
Ernawati. (2005). Pengaruh Strategi Bisnis dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Informasi Broad Scope Sistem Akuntansi Manajemen dan Kinerja Manajerial. Jurnal Akuntansi Dan Investasi, 6(1), 21–39.
Filho, J. M. de S., Wenderley, L. S. O., Gomez, C. P., & Farache, F. (2010). Strategic Corporate Social Responsibility Management for Competitive Advantage. Brazilian Administration Review, 7(3), 294–309.
Gannon, J. M., Roper, A., & Doherty, L. (2015). Strategic human resource management: Insights from the international hotel industry. International Journal of Hospitality Management, 47, 65–75. https://doi.org/10.1016/j.ijhm.2015.03.003
Giampietri, E., Verneau, F., Del Giudice, T., Carfora, V., & Finco, A. (2018). A Theory of Planned behaviour perspective for investigating the role of trust in consumer purchasing decision related to short food supply chains. Food Quality and Preference, 64. https://doi.org/10.1016/j.foodqual.2017.09.012
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50(February 2020), 100725. https://doi.org/10.1016/j.mar.2020.100725
Hellmeister, A., & Richins, H. (2019). Green to gold: Beneficial impacts of sustainability certification and practice on tour enterprise performance. Sustainability (Switzerland), 11(3), 1–17. https://doi.org/10.3390/su11030709
Hendri, H., Yuliantoro, & Ama, M. K. (2020). Determinats of Fraud Prevention and Financial Performance as an Intervening Variable. International Journal of Economics and Financial Issues, 10(1), 19–26.
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034
Iqbal, J., & Sidhu, M. S. (2019). A taxonomic overview and pilot study for evaluation of Augmented Reality based posture matching technique using Technology Acceptance Model. Procedia Computer Science, 163, 345–351. https://doi.org/10.1016/j.procs.2019.12.117
Iqbal, S., & Sholihin, M. (2019). The role of cognitive moral development in tax compliance decision making: An analysis of the synergistic and antagonistic tax climates. International Journal of Ethics and Systems, 35(2), 227–241. https://doi.org/10.1108/IJOES-10-2018-0152
Laeheem, K. (2018). Relationships between Islamic ethical behavior and Islamic factors among Muslim youths in the three southern border provinces of Thailand. Kasetsart Journal of Social Sciences, 39(2). https://doi.org/10.1016/j.kjss.2018.03.005
Lee, Y. C., Wang, Y. C., Chien, C. H., Wu, C. H., Lu, S. C., Tsai, S. B., & Dong, W. (2016). Applying revised gap analysis model in measuring hotel service quality. SpringerPlus, 5(1191), 1–14. https://doi.org/10.1186/s40064-016-2823-z
Lee, Y., Kozar, K. A., & Larsen, K. R. T. (2003). The Technology Acceptance Model: Past, Present, and Future. Communications of the Association for Information Systems, 12(March). https://doi.org/10.17705/1cais.01250
Loehr, J., Dwipayanti, N. M. U., Nastiti, A., Powell, B., Hadwen, W., & Johnson, H. (2021). Safer destinations, healthier staff and happier tourists: Opportunities for inclusive water, sanitation and hygiene in tourism. Tourism Management Perspectives, 40(September), 100883. https://doi.org/10.1016/j.tmp.2021.100883
Lu, Y., Li, G., Luo, Z., Anwar, M., & Zhang, Y. (2021). Does Intellectual Capital Spur Sustainable Competitive Advantage and Sustainable Growth?: A Study of Chinese and Pakistani Firms. SAGE Open, 11(1). https://doi.org/10.1177/2158244021996702
Miemczyk, J., Howard, M., & Johnsen, T. E. (2016). Dynamic development and execution of closed-loop supply chains: a natural resource-based view. Supply Chain Management, 21(4), 453–469. https://doi.org/10.1108/SCM-12-2014-0405
Mishra, P., & Yadav, M. (2021). “Environmental capabilities, proactive environmental strategy and competitive advantage: A natural-resource-based view of firms operating in India.” Journal of Cleaner Production, 291, 125249. https://doi.org/10.1016/j.jclepro.2020.125249
Muisyo, P. K., Qin, S., Ho, T. H., & Julius, M. M. (2022). The effect of green HRM practices on green competitive advantage of manufacturing firms. Journal of Manufacturing Technology Management, 33(1), 22–40. https://doi.org/10.1108/JMTM-10-2020-0388
Munoz-Leiva, F., Climent-Climent, S., & Liébana-Cabanillas, F. (2017). Determinants of Intention to Use the Mobile Banking Apps: An Extension of the Classic TAM Model. Spanish Journal Of Marketing - ESIC, 21, 25–38. https://doi.org/10.2139/ssrn.3489124
Muwardi, D., Saide, S., Eko Indrajit, R., Iqbal, M., Siti Astuti, E., & Herzavina, H. (2020). Intangible resources and institution performance: The concern of intellectual capital, employee performance, job satisfaction, and its impact on organization performance. International Journal of Innovation Management, 24(5), 1–21. https://doi.org/10.1142/S1363919621500092
Nik Abdullah, N. H., Harjito, D. A., & Said, J. (2020). The role of strategic management accounting on heterogeneity of human capital, information technology capabilities and value creation. International Journal of Innovation, Creativity and Change, 10(11), 652–673.
Ojo, E. M., Mbohwa, C., & Akinlabi, E. T. (2015). Sustainability- Competitive advantage ? Proceedings of the 2015 International Conference on Operations Excellence and Service Engineering, 592–600.
Petzer, D., Steyn, T., & Mostert, P. (2008). Competitive marketing strategies of selected hotels: an exploratory study. Southern African Business Review, 12(2), 1–22. http://www.unisa.ac.za/contents/faculties/service_dept/docs/SABVI122chap1.pdf
Sá, E., Dias, D., & Sá, M. J. (2018). Towards the university entrepreneurial mission: Portuguese academics’ self-perspective of their role in knowledge transfer. Journal of Further and Higher Education, 42(6), 784–796. https://doi.org/10.1080/0309877X.2017.1311998
Saputra, K.A.K. (2021). the Effect of Sound Governance and Public Finance Management on the Performance of Local Governments. Russian Journal of Agricultural and Socio-Economic Sciences (RJOAS), 10(118), 32–43. https://doi.org/10.18551/rjoas.2021-10.04
Saputra, Komang Adi Kurniawan, Subroto, B., Rahman, A. F., & Saraswati, E. (2021). Financial Management Information System , Human Resource Competency and Financial Statement Accountability : A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(5), 277–285. https://doi.org/10.13106/jafeb.2021.vol8.no5.0277
Sara, I. M., & Saputra, K. A. K. (2021). Socialization of the implementation of good village governance and sustainability village credit institutions: Community service in Pejeng Village, Tampaksiring district, Gianyar Regency, Bali. International Journal of Business, Economics and Law, 24(4), 58–65. https://www.ijbel.com/wp-content/uploads/2021/06/IJBEL24-726.pdf
Sisaye, S., & Birnberg, J. (2010). Extent and scope of diffusion and adoption of process innovations in management accounting systems. International Journal of Accounting & Information Management, 18(2), 118–139. https://doi.org/10.1108/18347641011048110
Sorin, B., & Carmen, S. (2012). The revelance of management accounting fot the hospitality industry. Annals of Faculty of Economics, 1(1), 886–893. http://www.businessdictionary.com/definition/management-accounting.html
Tuan, L. T. (2021). Disentangling green service innovative behavior among hospitality employees: The role of customer green involvement. International Journal of Hospitality Management, 99(January), 103045. https://doi.org/10.1016/j.ijhm.2021.103045
Wagner, M. (2009). Innovation and competitive advantages from the integration of strategic aspects with social and environmental management in european firms. Business Strategy and the Environment, 18(5), 291–306. https://doi.org/10.1002/bse.585
Warrick, D. D. (2017). What leaders need to know about organization culture. Business Horizons. https://doi.org/10.1016/j.bushor.2017.01.011
Wong, K. K. F., & Kwan, C. (2001). An analysis of the competitive strategies of hotels and travel agents in Hong Kong and Singapore. International Journal of Contemporary Hospitality Management, 13(6), 293–303. https://doi.org/10.1108/09596110110400490
Zameer, H., Wang, Y., Yasmeen, H., Mofrad, A. A., & Waheed, A. (2018). Corporate image and customer satisfaction by virtue of employee engagement. Human Systems Management, 37(2), 233–248. https://doi.org/10.3233/HSM-17174
Zvezdov, D. (2012). Rolling out Corporate Sustainability Accounting: A Set of Challenges. Journal of Environmental Sustainability, 2(1), 1–11. https://doi.org/10.14448/jes.02.0003
Published
2023-01-31
How to Cite
PUTRA, Ida Bagus Udayana; AMERTA, I Made Suniasta.
Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 75-89, jan. 2023.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/97268>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p06.
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