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All Journal Sinergi International Journal of Economics Moneta : Journal of Economics and Finance
Alian Natision
Universitas terbuka
Economics, Econometrics & Finance

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Competitive Strategy Formulation among Small Manufacturing Firms: A Multiple Case Study from an Emerging Regional Economy in Indonesia Alian Natision; Putri Ayu Lestari
Sinergi International Journal of Economics Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i4.1125

Abstract

Small manufacturing enterprises play a significant role in regional economic development but face increasing pressure from globalization, technological change, and evolving customer expectations. This study examines how competitive strategies are formulated by small manufacturing firms in Makassar, Indonesia, focusing on business vision, strategic decision-making, market segmentation, competitive positioning, and sustainable competitive advantage. A qualitative multiple case study approach was used, with data collected through semi-structured interviews with ten key informants—business owners, managers, representatives of the Makassar Industrial Estate (KIMA), and Department of Industry officials—supplemented by documentary analysis and observation. Data were analyzed thematically through open, axial, and selective coding, strengthened by triangulation and member checking. Findings show that competitive strategy formulation is driven mainly by the owner's business vision, product quality, managerial experience, and market segmentation. Rather than competing on price, firms pursued quality-based differentiation through superior materials, consistency, and customer trust. Segmenting retail and project customers supported targeted marketing, while digital branding expanded market reach. Competitive advantage emerged from alignment between strategic positioning, capabilities, and adaptive decisions. This study integrates Porter's Competitive Strategy, the Resource-Based View, and Dynamic Capability Theory, offering practical guidance for strengthening SME manufacturing competitiveness through quality, capability development, and digital transformation.
Tax Knowledge, Perceived Fairness, and Electronic Filing Ease as Correlates of Timely Annual Tax Reporting among Tangerang MSME Taxpayers Ibrahim Abubakar; Alian Natision; Soliha Sanusi
Moneta : Journal of Economics and Finance Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i3.2047

Abstract

Timely annual tax reporting requires taxpayers to understand administrative obligations and complete electronic procedures, but evidence often concerns broad compliance attitudes rather than reporting dates. This study examined tax knowledge, perceived fairness, and electronic filing ease as correlates of timely reporting among individual micro, small, and medium enterprise taxpayers in Tangerang City, Indonesia. A cross-sectional survey was conducted from December 2025 to January 2026 within a November 2025–February 2026 research period. Purposive recruitment with equal district quotas yielded 240 respondents from Tangerang, Karawaci, and Cibodas. Tax knowledge was assessed using ten objective questions; fairness and filing ease were measured using eight-item scales. The outcome was submission of the tax-year 2024 return by 31 March 2025. Binary logistic regression adjusted for education, monthly turnover, years registered as a taxpayer, and filing assistance. Overall, 145 respondents (60.4%) reported on time. Tax knowledge was positively associated with timely reporting (adjusted odds ratio [aOR] = 1.243, 95% CI [1.111, 1.391], p < .001), as was filing ease (aOR = 2.048, 95% CI [1.376, 3.048], p < .001). Fairness was not statistically significant after adjustment (aOR = 1.379, 95% CI [0.966, 1.968], p = .077). Sensitivity analyses retained this pattern, although estimates differed. The findings identify procedural knowledge and usability as relevant correlates, supporting evaluation of targeted education and filing support without establishing causal effects.
Co-Authors Ibrahim Abubakar Putri Ayu Lestari Soliha Sanusi