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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics and Business UBS
Paulus Wardoyo
Universitas Semarang, Indonesia
Economics, Econometrics & Finance

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Membangun Strategi Keunggulan Bersaing Pada Bisnis Konstruksi Studi Kasus: PT Nindya Karya (Persero) Bangun Arifanto; Paulus Wardoyo; Indarto Indarto
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.688

Abstract

Penelitian ini bertujuan untuk mengidentifikasi alasan perusahaan belum bisa masuk 3 (tiga) besar dan menganalisis serta membangun strategi kompetitif dalam menciptakan keunggulan bersaing dalam bisnis konstruksi. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa alasan belum masuk 3 (tiga) besar adalah karena keterlambatan dalam bersaing secara kompetitif dengan kompetitor, kemudian dalam membangun strategi kompetitif setelah melihat kondisi internal dan eksternal dilakukan analisis daya tarik pasar serta daya saing perusahaan menunjukan bahwa sektor sumber daya air adalah sektor yang paling potensial. Pada analisis persaingan Porter menunjukan semua faktor tinggi, kecuali ancaman produk pengganti yang rendah. Pada analisis SWOT perusahaan berada pada kuadran 1 (satu) strategi growth. Kesimpulannya strategi keunggulan bersaing yang tercipta adalah penetrasi pasar segmen besar, pengembangan produk/ diversifikasi bisnis, meningkatkan efisiensi dan produktivitas, meningkatkan estimating proyek, transformasi digital teknologi, membangun sistem digital terintegrasi supply chain, meningkatkan kapasitas keuangan, peningkatan produktifitas SDM.
Institutional Logic Conflict in Performance-Based Budget Reform: A Qualitative Study of Private University Governance Dian Indudewi; Febrina Nafasati; Paulus Wardoyo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4842

Abstract

This study is motivated by the increasing demand for financial accountability and discipline in private non-profit universities that primarily rely on student-derived funding, particularly amid leadership transitions and budgeting reforms. The research aims to examine the practical challenges of implementing performance-based budgeting within the management control system at PTS X in Semarang. A qualitative single-case study design was employed. Data were collected through in-depth interviews with 11 key managerial actors, including vice rectors, deans, bureau heads, and work unit leaders directly involved in budget allocation. The data were analyzed using NVIVO to identify key managerial issues and coordination challenges during the budgeting process. The findings reveal that the adoption of the money follows program approach and the use of Key Performance Indicators (KPIs) enhanced budget structure and accountability. However, its effectiveness was constrained by an uneven understanding of KPIs at the operational level and frequent budget adjustments. The study concludes that strengthening internal communication, deepening KPI internalization, and ensuring policy consistency are essential to optimizing the full management control system cycle.
Co-Authors Bangun Arifanto Dian Indudewi Febrina Nafasati Indarto Indarto