Article Per Year (5 Year)
p-Index From 2020 - 2025
2.064
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teknologi Business Accounting Review Binus Business Review Petra International journal of Business Studies (IJBS) Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy
Hendri Kwistianus
Accounting Program, Petra Christian University, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Kwistianus, Hendri
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Hendri Kwistianus; Devie Devie Devie
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.346 KB)

Abstract

        This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
PENGARUH SERVANT LEADERSHIP TERHADAP EMPLOYEE EMPOWERMENT, ORGANIZATIONAL CULTURE DAN COMPETITIVE ADVANTAGE PADA UNIVERSITAS DI SURABAYA Hendri Kwistianus
Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.346 KB)

Abstract

This study aimed to know whether there was influence between the Servant Leadership to Employee Empowerment, Organizational Culture and Competitive Advantage. Servant Leadership variables were measured from five indicators, namely altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. Competitive Advantage variables were measured from five indicators: differentiation and quality of the products, cost of products, innovation, growth, and alliances. Employee Empowerment variables were measured from four indicators, namely competence, meaningful, self-determination, and impact. Organizational Culture variables were measured from four indicators, namely clan, adhocracy, market and hierarchy. The data were collected by distributing questionnaires. The unit of analysis was 10 to 15 lecturers each from six universities in Surabaya. The method of analysis used in testing the hypothesis was Structural Equation Modeling (SEM) by using Partial Least Square (PLS).This research proved that servant leadership had positive impact to Competitive Advantage, Employee’s Empowerment and Organizational Culture while Employee’s Empowerment had positive impact to Competitive Advantage, and Organizational Culture had positive impact to Competitive Advantage.
Accountants’ IT Competencies and IT Responsibilities in Supporting IT Sustainability Practice: The Variations of Students’ Perspective Hendri Kwistianus; Saarce Elsye Hatane; Melissa Wong; Eden Victoria; Angela Irena Gunawan
Petra International Journal of Business Studies Vol. 4 No. 2 (2021): DECEMBER 2021
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.749 KB) | DOI: 10.9744/ijbs.4.2.156-168

Abstract

This study looks at the variability of accounting students’ perceptions in Indonesia on the importance of IT competence and IT responsibility for accountants and the importance of IT sustainability practices. This study measures different perceptions of accounting students based on gender (male and female), year of study (junior and senior), and the type of university (public and private). The majority of accounting students agree with the importance of accountants’ role in IT sustainability practices by utilizing information systems. However, differences in perceptions of accountants’ IT responsibility, accountants’ IT competence, and the importance of IT sustainability practice are found in the senior and junior student groups. This finding results in junior students being higher than senior students in understanding the importance of the accountants’ role in the IT sustainability practice. Differences were also found in the groups of students from public and private universities, where students in public universities have a higher perception than students in private universities toward IT sustainability issues. There is no difference in perception in the gender group. This study can be helpful for higher education providers and teachers in accounting who play an essential role in supporting students to understand the practical implementation in accounting professions regarding their role in sustainability through the utilization of information technology.
Does Pricing Strategy Increase the Competitive Advantage of Companies Implementing an ABC System? Devie, Devie; Kwistianus, Hendri; Antonia, Aileen Jessica; Wijaya, Elizabeth; Hatane, Saarce Elsye
Jurnal Manajemen Teknologi Vol 21, No 3 (2022)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.4

Abstract

Abstract. This study aims to investigate the extent to which pricing strategy creates an effective competitive advantage for companies implementing an activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing companies in Indonesia that implement ABC systems. This research used the Structural Equation Model with Partial Least Square statistical method. The results of this research indicate that those companies who apply an ABC system are capable of making their pricing strategy more effective and increasing their competitive advantage. The empirical results show that price competition is unavoidable among manufacturing industries. However, implementing an ABC system can increase manufacturing companies' competitive advantage. Thus, the implementation of an ABC System employs pricing strategy as a determinant factor of competitive advantage. This research supports the results of previous studies that also concluded that there is a strong relationship between ABC systems and competitive advantage. In addition, this research found that pricing strategy can improve competitive advantage with implementation of an ABC System.Keywords: Activity-based costing system; competitive advantage; pricing strategy Abstrak. Studi ini bertujuan untuk menginvestigasi sejauh mana Strategi Penetapan Harga mampu menciptakan Keunggulan Bersaing yang efektif bagi perusahaan yang menerapkan Sistem Activity Based Costing dalam kegiatan produksinya. Data dalam penelitian ini didapatkan menggunakan survei berbasis kuesioner dari perusahaan manufaktur di Indonesia yang menerapkan Sistem Activity Based Costing. Penelitian ini akan menggunakan Structural Equation Model (SEM) dengan metode statistic Partial Least Square. Hasil penelitian ini menunjukkan bahwa perusahaan yang menerapkan Sistem Activity Based Costing terbukti mampu membuat Strategi Penetapan Harga perusahaan lebih efektif dan sekaligus berdampak pada peningkatan Keunggulan Bersaing. Hasil empiris menunjukkan bahwa persaingan harga tidak dapat dihindari dalam industri manufaktur. Tetapi, dengan menerapkan Sistem Activity Based Costing, perusahaan manufaktur mampu meningkatkan Keunggulan Bersaing. Sehingga, kehadiran Sistem Activity Based Costing menjadi Strategi Penetapan Harga sebagai penentu Keunggulan Bersaing. Penelitian ini memperkuat hasil penelitian sebelumnya yang juga menyimpulkan bahwa ada hubungan yang kuat antara Sistem Activity Based Costing dan Keunggulan Bersaing. Dalam penelitian ini, juga menemukan kesimpulan bahwa Strategi Penetapan Harga mampu meningkatkan Keunggulan Bersaing melalui implementasi Sistem Activity Based Costing.Kata kunci: Sistem activity based costing; keunggulan bersaing; strategi penetapan harga.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
The Importance of Organizational Agility to Improve Performance: An Evidence from the Hotel Industry in the Post-COVID-19 Era Devie Devie; Hendri Kwistianus; Chantika Virginia Putri Wellyani; Go Ruth Natasya Olivia Goenadi
Binus Business Review Vol. 14 No. 3 (2023): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v14i3.9363

Abstract

The hospitality industry is one of the industries that experienced a hardest hit by the COVID-19 pandemic, such as a drastic drop in visitor levels and closed businesses. Despite the importance of organizational agility in the hospitality industry during post-pandemic recovery, there has been rare research on organizational agility in the hotel industry, especially in Indonesia. The research analyzed the effect of organizational agility on organizational performance through competitive advantage and organizational culture as mediating variables in hotels in Indonesia. The research sample was 76 hotels that consist of three-to-five-star hotels in Indonesia. The analysis was conducted using the Structural Equation Modeling (SEM) analysis method through smart Partial Least Square (PLS) software to test the research hypothesis. The results indicate that organizational agility plays an important role in increasing organizational performance. Organizational agility has a significant and positive impact on organizational performance in hospitality in Indonesia, with a competitive advantage and organizational culture as mediating variables. The research helps management to understand the importance of having organizational agility in a company to deal with uncertain conditions. The findings also help management not only focus on quality but also on how companies can meet customer needs, create competitiveness, take risks, innovate, and increase profitability to improve organizational performance.
Co-Authors Albert Susanto Angela Irena Gunawan Anggono, Nathania Marchella Angelina Antoni Darma Antonia, Aileen Jessica Antonia, Aileen Jessica Ariono Santosa Axellino Magaline Chantika Virginia Putri Wellyani Christoforus Diaz Devie Devie Devie Devie Devie Devie Devie Devie Devie Devie, Devie Eden Victoria Felicia Prayogo Wibowo Go Ruth Natasya Olivia Goenadi Hatane Semuel Melissa Wong Nguyen, Tristan Nicholas Sanjaya Pradana, Vincent Christian Satya Saarce Elsye Hatane Sinaga, Sylvia Natasha Velisa Tanaya Vido Iskandar Wijaya, Elizabeth Wijaya, Elizabeth YOEL WIBOWO