E-JURNAL AKUNTANSI
Vol 30 No 3 (2020)

Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro

Ratna Septiyanti (Fakultas Ekonomi dan Bisnis Universitas Lampung, Indonesia)



Article Info

Publish Date
14 Mar 2020

Abstract

The research empirically examines the effect of managerial strategy on Indonesian micro entities’ performance. The sample consists of 2,527 micro entities at Bandar Lampung city in Indonesia. The result shows that strategy of individually-managed has negative effect on micro entities’ performance. The partnership strategy has a positive effect on its performance, both in enterpreneur and financial partnership. These empirical results indicate that the implementation of good governance on micro entities could increase its performance. The practical implication of this research is as an underlying empirical theory in designing performance measurement system for micro entities. Micro entities should be designed in an agency partnership form to increase its performance. The policy implication is due to a better lending regulation support. Keywords: Performance Measurement System; Good Governance; Structure; Strategy.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...