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All Journal Tax & Accounting Review Business Accounting Review
Devie Devie
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Economics, Econometrics & Finance

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Journal : Business Accounting Review

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Pengaruh Management Control Systems dan Organization Performance terhadap Competitive Advantage Hotel di Surabaya Albert Susanto; Christoforus Diaz; Devie Devie; Hendri Kwistianus
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine the effect of management control systems and organization performanceon competitive advantage in hotels in the city of Surabaya. In this study using the unit of analysis of 50 hotelsfrom 3 to 5 stars in the city of Surabaya by distributing questionnaires to 67 respondents, namely hotelemployees with minimum criteria of having worked for 1 year. The data obtained were then processed usingdata analysis techniques with the PLS model. The results show that management control systems have apositive effect on competitive advantage. The higher the company's management control system, the morecompetitive advantage will be in the company. The results of this study also indicate that the managementcontrol system has a positive effect on organizational performance. In this study also found that organizationalperformance has a positive effect on competitive advantage.
Analisis Pengaruh Transformational Leadership Terhadap Competitive Advantage Melalui Product Innovation Performance Sebagai Variabel Mediating Pada UMKM Dalam Platform ECommerce Antoni Darma; Devie Devie; Hendri KWISTIANUS
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to observe the effect of transformational leadership on competitive advantage mediatedby product innovation performance with the research object of MSMEs on e-commerce platforms. MSMEs on ecommerceplatformsareoneofthemostpopulartypesofbusinessesinIndonesiatodayandcontinuestogrow.Inthisstudythedataobtainedbydistributingquestionnairestoresearchrespondents,namelyMSMEmanagersonthee-commerceplatformasmanyas200respondents.ThedataobtainedwerethenprocessedusingdataanalysistechniqueswiththePLSmodel.Theresultsshowthattransformationalleadershiphasaneffectonproductinnovationperformance,buthasnoeffectoncompetitiveadvantage.Inthisstudyalsofoundthattheperformanceofproductinnovationhasaneffectoncompetitiveadvantage.Inthisstudyalsofoundthatthereisaperfectmediatingeffectofproductinnovationperformanceontheeffectoftransformationalleadershiponcompetitiveadvantage.
engaruh Organizational Culture Terhadap Competitive Advantage Melalui Intellectual Capital Pada UMKM di ECommerce Nicholas Sanjaya; Axellino Magaline; DEVIE DEVIE; Hendri Kwistianus
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

UMKM di Indonesia mempunyai banyak masalah yang dihadapi seperti banyak saingan,tenaga kerja tidak siap, kekurangan pengetahuan menjalankan usaha online, konsumen mampumenjalankan internet, dll. Maka dari itu pelaku usaha UMKM perlu memiliki strategi dalamberusaha seperti mempunyai competitive advantage. Mempunyai competitive advantage setiapUMKM harus didukung oleh intellectual capital agar organizational culture dalam UMKM dapatberjalan dengan baik yang mendukung pencapaian UMKM tersebut. Penelitian ini bertujuan untukapakah organizational culture, Intellectual capital dan competitive advantage berpengaruh terhadapUMKM di E-Commerce. Teknik analisis data yang digunakan dalam penelitian ini yaitumenggunakan teknik analisis deskriptif dan teknik analisis multivariat. Hasil dari penelitian inimembuktikan bawah organizational culture, intellectual capital dan competitive advantage dapatmempengaruhi UMKM. Saran untuk pelaku usaha UMKM agar dapat menerapkan organizationalculture, intellectual capital dan competitive advantage agar dapat bertahan dengan kondisi sekarangini yang lebih bersaing antar pelaku usaha.
PENGARUH TRANSACTIONAL LEADERSHIP PADA COMPETITIVE ADVANTAGE MELALUI MANAGEMENT CONTROL SYSTEM PADA KANTOR AKUNTAN DI INDONESIA Hendri Kwistianus; Devie Devie; Velisa Tanaya; Ariono Santosa
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to observe the effect of Transactional leadership on competitive advantage mediated by the management control system with the object of research. In this study, research data was obtained by distributing questionnaires to research respondents, namely accounting office employees as many as 112 respondents. The data obtained were then processed using data analysis techniques with the PLS model. The results show that Transactional leadership has an effect on the management control system but has no effect on competitive advantage. In this study also found that the management control system has an effect on competitive advantage. In this study it was also found that there is a perfect mediating effect of the management control system on the effect of Transactional leadership on competitive advantage.
Co-Authors Agus Arianto Toly Albert Susanto Antoni Darma Ariono Santosa Axellino Magaline Carissa Halmar Kosasi Christoforus Diaz Febe Tjahyono Feilli Yulistian Gunawan Hendri Kwistianus Nicholas Sanjaya Velisa Tanaya