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JURNAL BISNIS STRATEGI

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Published by Universitas Diponegoro

ISSN : 14101246 EISSN : 25801171 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Jurnal Bisnis Strategi ( P-ISSN : 1410-1246, E-ISSN : 2580-1171 ) is an open access and peer-reviewed published by Department of Magister Management, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This journal published twice a year (juli and desember). The scope of journal is Business Strategy, Strategic Management, Financial Management, Organization, Human Resource Management, Organizational Behavior, Marketing, Marketing Strategy.

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Articles 7 Documents

Search results for , issue "Vol 12, No 8 (2003): Desember" : 7 Documents clear

PENGARUH ORIENTASI WIRAUSAHA TERHADAP KINERJA PERUSAHAAN KECIL DENGAN LINGKUNGAN DAN STRATEGI SEBAGAI VARIABEL MODERAT (STUDI KASUS PADA INDUSTRI ANEKA DI KOTA SEMARANG) Nasir, Mohamad; Handoyo, Agus
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Studies examining the effect of entrepreneurial orientation on firm performance,in which environment and strategy act as moderating variable. The main focus of the study is an approach using contingency theory. The theory states an assessment on how to overlook the effect of fit or match interactions between entrepreneurial orientation as independent variable and environment and strategy as moderating variables influence firm performance as dependent variable. Object of the study is multiple small industry available in Semarang with the respondents are the management of the industries. Data available was gained from distributed questioner directly to the respondents according to the multiple small industries listed in Kantor Dinas Perindustrian dan Perdagangan Semarang Municipality. Entrepreneurial orientation is conceptualized into dimensions such as innovativeness, proactiveness, and risk taking. Environmental variables are derived from heterogeneity, dynamism and unpredictability. Strategy as moderating variable consists of such dimensions as variable marketing differentiation, innovative differentiation, and cost leadership. Moderating regression analysis was used for examining the direction of interaction relationship. Findings from the study shows that both environment and strategy moderate the relatioship entrepreneur orientation to firm performance. Partial derivative approach illustrates a positive relationship available between the characteristic of moderations. Thus, the higher the value of moderate variables, the higher the effect of independent variables towards the performance of the firm. Unlike the proposed hypotheses, this study explains that cost leadership strategy as moderate variable indeed positively moderated towards the relationship between entrepreneurial orientation and firm performance.

THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE STRUCTURE AND THE LEVEL OF VOLUNTARY DISCLOSURE Arifin, Arifin
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

This study investigates the relationship between Corporate Governance Structure (i.e. board of directors composition and the audit committee) and the level of voluntary disclosures in the annual reports of Indonesian manufacturing public-listed companies. Voluntary disclosure items were determined by observing information presented in annual reports and by referring to a large number of voluntary items found by previous researchers in other countries. These voluntary items were then compared to the Indonesian Accounting Standard and the Capital Market Executive Agency's (BAPEPAM) regulations. From discussions with accounting and finance professionals, a final list consisting of 58 voluntary items were derived. The level of voluntary disclosure is measured cross sectionally for 1999 annual reports using a weighted disclosure index formula. The empirical evidence suggests that the board of director's composition and firm size (as an additional variable) are statistically related to the level of voluntary disclosure. In contrast, the presence of audit committee does not appear to be an important factor in explaining voluntary disclosure level of companies. Arguably, this study makes a positive contribution to the existing research in voluntary disclosures from the perspective of a developing country and that it has provided an interesting dimension to the literature of international accounting.

KEEFEKTIFAN DAN STRATEGI ORGANISASI: SUATU TINJAUAN SURVEY LITERATUR Ahadiat, Ayi
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

The effectiveness becomes an importance issue in the organization theory because it discusses how an organization can successfully run its strategy. The objective of this article is to conceptually elaborate the effectiveness and its relation to organization strategy. Descriptive analysis on effectiveness covers topics ranging from definition, model, criterion, and measurement problems. Descriptive analysis on strategy discusses the relation strategy with effectiveness, how consistent the organization strategy with its effective implementation. To elaborate strategy topic, article also discusses the evolution of organization and the effectiveness that relate to the strategy and structure. The conclusion shows that organization will become effective if it is supported by strategy, structure and process, this because the effectiveness is an element of structure and process of strategy.

PENGARUH PARTISIPASI PEMAKAI TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI DENGAN DUKUNGAN MANAJEMEN PUNCAK, KOMUNIKASI PEMAKAI-PENGEMBANG, KOMPLEKSITAS TUGAS, KOMPLEKSITAS SISTEM, PENGARUH PEMAKAI SEBAGAI. VARIABEL MODERATING Lau, Elfreda Aplonia; Ghozali, Imam
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Penelitian ini bertujuan untuk menguji apakah partisipasi pemakaiberpengaruh pada kepuasan pemakai dan apakah dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, memoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem intormasi. Masih banyak temuan penelitian sebelumnya yang kontradiksi. Peneliti mencoba menguji u/ang dengan melakukan pengujian pada lima faktor kontinjensi, sebagaimana yang telah disebutkan. Pengujian hipotesis dilakukan pada 100 responden yang tersebar pada perusahaan besar manufaktur, dagang dan jasa yang ada di wilayah NTT, dengan berfokus pada lima kabupaten yaitu Belu, TTU, TTS, Kupang, dan Ende. Metode yang digunakan dalam pengujian hipotesis ini adalahregresi linier (Linier Regression) untuk menguji pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Sedangkan untuk menguji lima faktor kontinjensi yaitu dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, sebagai pemoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai digunakan metode MRA (Moderated regression analysis). Hasil penelitian menunjukkan bahwa pertama, partisipasi pemakai dalam pengembangan sistem informasi berpengaruh positif terhadap kepuasan pemakai. Kedua, pengaruh partisipasi pemakai terhadap kepuasan pemakai dimoderasi variabel dukungan manajemen puncak, komunikasi pemakai-pengembang, komplesitas tugas, kompleksitas sistem dan pengaruh pemakai. Ketiga, variabel dukungan manajemen puncak, dan komplesitas tugas sebagai pure moderator, variabel komunikasi pemakai-pengembang, kompleksitas sistem, pengaruh pemakai sebagai quasi moderator. Hasil penelitian ini diharapkan dapat memberikan kontribusi baik bagi para praktisi dalam pengembangan sistem, maupun akademisi, untuk menjelaskan, bagaimana, kapan, dan dimana partisipasi pemakai dlperlukan, agar dapat meningkatkan kepuasan pemakai, dengan mengemukakan sifat hubungan yang dipengaruhi oleh kondisi-kondisi yang berbeda. Selanlutnya disarankan bagi peneliti mendatang untuk menelaah variabel lain yang mungkin berpengaruh pada kepuasan pemakai.

THE MODERATING IMPACT OF INCOME SMOOTHING ON THE INCREMENTAL INFORMATION CONTENT OF CASH FLOWS Sutopo, Bambang
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

The objective of this study is to investigate the moderating impact of income smoothing on the incremental information content of cash flow. More specifically, this study examines whether cash flows have incremental information content beyond earnings for the higher income-smoothing index. The cash flows information include both information of total cash flows (hypothesis 1) and information of cash flows from operating, investing, and financing activities (hypothesis 2). The hypotheses are tested applying contextual models, i.e., cumulative abnormal returns (CAR) are regressed on unexpected earnings, unexpected cash flows, the interaction between unexpected earnings and income smoothing index, and the interaction between unexpected cash flows and income smoothing index.Using observation period 1995-1996 with 91 cases, results of this study show that the null hypothesis 1 and the null hypothesis 2 can be rejected, primarily for event window [O, +5]. The results of this study indicate the moderating impact of income smoothing on incremental information content of cash flows. For the higher income-smoothing index, cash flows have incremental information content beyond earnings. Therefore, the cash flows information as stated in the PSAK No. 2 is useful to investor, specifically for the higher income smoothing index.

KONSEP TRANSENDENTAL TRADISI ISLAM UNTUK METODOLOGI PENELITIAN AKUNTANSI, BISNIS, DAN EKONOMI Triyuwono, lwan
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Makalah ini pada dasarnya mendeskripsikan metodologi penelitian dengan mengambil nilai-nilai dari tradisi Islam. Maksud dari penulisan ini adalah memberikan pemahaman bahwa metodologi penelitian dapat dikonstrukdari nilai-nilai agama, dalam hal ini Islam. Konstruksi yang demikian ini juga dapat digunakan dalam penelitian-penelitian akuntansi, bisnis, dan ekonomi dengan hasil yang akan berbeda dengan metodologi arus utama(positivistik). Pembahasan pada makalah ini dimulai dari konsep realitas sosial, hakikat manusia, hakikat ilmu pengetahuan, metodologi konstruksi ilmu pengetahuan, sampai dengan metode penelitian. Dari hasil pembahasan diketahui bahwa tradisi Islam dalam memahami realitas sosial, hakikat manusia, ilmu pengetahuan, dan metodologi sangat inklusif (terbuka), holistik, transendental, teleologikal, dan humanis. Dengan karakter yang demikian, diharapkan bahwa metodologi ini dapat memicu seseorang untuk bebas berkreasi dalam menciptakan instrumen penelitian. Dengan kata lain, seorang peneliti dapat membuat rancang bangun instrumen penelitian (desain metode penelitian) secara bebas, fleksibel, dan bervariasi tergantung pada apa yang sedang dikajinya.

KEUNGGULAN DIFERENSIASIF DAN KINERJA PEMASARAN Ferdinand, Augusty
JURNAL BISNIS STRATEGI Vol 12, No 8 (2003): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Company Specific Differentiation Advantage is conceived as the main thrust of most strategy directions in management practices within a company. As a firm is understood as a going concern, a company'sobjective is to generate and to sustain its marketing performance. The question then is: how does a firm generate and sustain its marketing performance? The answer might be found in the conceptualization of resources and capabilities, which are postulated as a basis for generating company specific differentiated advantage as a means for enhancing marketing performance. A strategic marketing model based on four main constructs comprising company social resources, company specific organisational capabilities, company specific differentiation advantage, marketing performance was developed. This model was tested successfully on Rural People Credit Banks of Indonesia.

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