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All Journal Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Transforma: Jurnal Manajemen
Sumaryo Sumaryo
Institut Putra Perdana Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Keputusan Strategis: Pengaruh SIAM, Pengendalian Internal, dan Moderasi Kompleksitas Organisasi Khrisna Anggun Yuliana; Wahyu Nur Novita Ningsih; Sumaryo Sumaryo; Atika Purnamasari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.271

Abstract

Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi Manajemen (SIAM) dan Pengendalian Internal terhadap Pengambilan Keputusan Strategis dengan Kompleksitas Organisasi sebagai variabel moderasi pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan pendekatan kuantitatif dengan metode regresi data panel melalui EViews 12, sampel terdiri dari 32 perusahaan yang dipilih dengan purposive sampling, menghasilkan 160 total observasi. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Pengambilan Keputusan Strategis dengan nilai Prob(F-statistic) sebesar 0,043579 < 0,05. Secara parsial, SIAM berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Strategis (prob. 0,0318), sedangkan Pengendalian Internal tidak berpengaruh signifikan (prob. 0,8378). Kompleksitas Organisasi tidak terbukti memoderasi hubungan antara SIAM maupun Pengendalian Internal terhadap Pengambilan Keputusan Strategis. Nilai R-squared sebesar 0,0708 menunjukkan kemampuan variabel independen menjelaskan variabel dependen sebesar 7,08%. Penelitian ini memperkuat Teori Kontijensi bahwa efektivitas sistem informasi manajemen bergantung pada kesesuaiannya dengan karakteristik organisasi dan lingkungan bisnis.
Customer and Competitor Orientation as Drivers of New Service Development and New Product Creativity: The Role of Coupled AI Capability and Strategic Agility in Indonesian Craft SMEs Egi Andiyana; Muhamad Arifin Maulana; Sumaryo Sumaryo; Satrias Djamaran
Transforma Jurnal Manajemen Vol. 4 No. 1 (2026): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v4i1.391

Abstract

Digital transformation is creating new innovation opportunities for small and medium-sized enterprises (SMEs), yet the benefits of artificial intelligence (AI) depend on whether firms can connect technological capability with strategic responsiveness. This study examines the effects of customer orientation and competitor orientation on new service development and new product creativity, while also assessing the role of a higher-order construct that couples AI capability with strategic agility. A quantitative, cross-sectional survey was conducted among 196 owners or managers of craft-sector SMEs registered with the Tangerang Regency Office of Cooperatives and Micro Enterprises, Indonesia. Data were collected using a 38-item, seven-point Likert questionnaire and analyzed with partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The results support all eight direct hypotheses. Customer orientation positively affects new service development (? = 0.303), new product creativity (? = 0.307), and AI capability–strategic agility coupling (? = 0.489). Competitor orientation also positively affects the coupling construct (? = 0.457), new service development (? = 0.271), and new product creativity (? = 0.256). In turn, the coupling construct has substantial positive effects on new service development (? = 0.442) and new product creativity (? = 0.450). The model explains 53.2% of the variance in AI capability–strategic agility coupling and 67.7% of the variance in each innovation outcome. The study extends market orientation and dynamic capabilities perspectives by showing that customer and competitor intelligence generate stronger innovation outcomes when supported by an integrated technological and strategic capability. The findings offer actionable guidance for craft SMEs and public support institutions seeking to strengthen AI-enabled innovation and sustainable competitiveness.
Co-Authors Egi Andiyana Khrisna Anggun Yuliana Muhamad Arifin Maulana Purnamasari, Atika Satrias Djamaran Wahyu Nur Novita Ningsih