relation: https://eprints.untirta.ac.id/49790/
title: PERAN SISTEM PENGENDALIAN MANAJEMEN DAN STRATEGI ALIANSI DALAM MENINGKATKAN KAPABILITAS INOVASI DAN KINERJA BISNIS (Studi Empiris Pelaku Industri Kreatif Bidang Kuliner di Indonesia)
creator: Mutira, Putri
subject: HF5601 Accounting
description: The purpose of this research is to advance the understanding of how management control systems play a novel role in open innovation. Open innovation entails the strategic use of external and internal firm-specific information to hasten corporate innovation processes. This study empirically examines the role of management control systems supporting alliance strategy and information technology capability as contingency factors to facilitate both incremental and radical innovation, ultimately leading to enhanced business performance. The investigation into the function of management control systems within this research is framed within the context of inter-firm relationships. The dissertation sample comprises 257 actors within the culinary sub-sector of Indonesia's creative economy, accessed through the Ministry of Tourism and Creative Economy's FoodStartup Indonesia program. The research employs AMOS to directly test 13 hypotheses and 4 indirect hypotheses, alongside supplementary analyses including a multi-group analysis to assess differences and the role of each management control system element. The alliance strategies under consideration are exploratory and exploitative alliances. The management control systems utilized in this study are based on Dekker's (2004) inter-organizational relationship framework, encompassing outcome control, behavior control, and social control. Innovation capability is conceptualized as product innovation, encompassing both incremental and radical forms, and business performance is constructed using a balanced scorecard perspective. The findings of this investigation reveal that alliance strategy acts as a contingency factor influencing the design and application of management control systems. In detail, performance-based management control (outcome control) and behavior control support incremental innovation, while social control facilitates radical innovation.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/17/PUTRI%20MUTIRA_7783200008_FULL_TEXT.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/18/PUTRI%20MUTIRA_7783200008_01.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/3/PUTRI%20MUTIRA_7783200008_02.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/4/PUTRI%20MUTIRA_7783200008_03.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/5/PUTRI%20MUTIRA_7783200008_04.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/6/PUTRI%20MUTIRA_7783200008_05.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/7/PUTRI%20MUTIRA_7783200008_REFF.pdf
format: text
language: id
identifier: https://eprints.untirta.ac.id/49790/8/PUTRI%20MUTIRA_7783200008_LAMP.pdf
identifier:   Mutira, Putri  (2025) PERAN SISTEM PENGENDALIAN MANAJEMEN DAN STRATEGI ALIANSI DALAM MENINGKATKAN KAPABILITAS INOVASI DAN KINERJA BISNIS (Studi Empiris Pelaku Industri Kreatif Bidang Kuliner di Indonesia).  Doktoral thesis, Universitas Sultan Ageng Tirtyasa.