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      "title": "GREEN BUSINESS STRATEGY DAN KINERJA PERUSAHAAN: ANALISIS PERAN MAANGEMENT CONTROL SYSTEM DAN GREEN PROCESS INNOVATION",
      "divisions": [
        "FEB",
        "s3akun"
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      "thesis_name": "phd",
      "keywords": "GBS, Management Control System, Green Process Innovation, Belief \r\nSystem, Boundary System, Diagnostic Control System, dan Interactive Control \r\nSystem, Corporate Performance, Manufacturing, Banten\r\nGBS, Management Control System, Green Process Innovation, Belief \r\nSystem, Boundary System, Diagnostic Control System, dan Interactive Control \r\nSystem, Kinerja Perusahaan, Manufaktur, Banten.",
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      "note": "Penelitian ini bertujuan untuk menganalisis pengaruh GBS (GBS) terhadap \r\nManagement Control System (MCS) yang terdiri dari Belief System, Boundary \r\nSystem, Diagnostic Control System, dan Interactive Control System, serta \r\nimplikasinya terhadap Green Process Innovation (GPI) dan kinerja perusahaan \r\nmanufaktur di Provinsi Banten. Latar belakang penelitian ini banyaknya jumlah \r\nperusahaan manufaktur sehingga mengakibatkan tingginya polusi dan pencemaran \r\nlingkungan. Dengan mengintegrasikan GBS menjadi solusi dan tuntutan mendesak \r\nuntuk meningkatkan keberlanjutan kinerja perusahaan dan merupakan pemenuhan \r\ntuntutan stakeholder. Metode penelitian menggunakan pendekatan kuantitatif \r\ndengan teknik survei kuesioner kepada 350 manajer perusahaan manufaktur \r\nberskala besar dan menengah yang memiliki PROPER. Analisis data dilakukan \r\ndengan Structural Equation Modeling (SEM) berbasis AMOS.\r\nHasil penelitian menunjukkan bahwa GBS berpengaruh positif dan signifikan \r\nterhadap Management Control System. Dimana, Lever of Control terbukti \r\nberpengaruh dalam mengimplementasikan green business strstegy yang \r\nmendorong perusahaan untuk mengadopsi Green Process Innovation dalam \r\npelaksanaan operasionalnya sehingga menimbulkan citra dan meningkatkan nilai \r\nperusahaan. Selain itu penerapan green merupakan pemenuhan terhadap tekanan \r\nstakeholder, regulasi lingkungan dan Masyarakat. Dan berkontribusi pada tekanan \r\nPROPER.\r\nSecara teoretis, penelitian ini memperkuat teori Stakeholder dan Contingency\r\ndengan menekankan pentingnya keselarasan GBS dan MCS dalam konteks \r\norganisasi. Secara praktis, hasil penelitian memberikan rekomendasi bagi \r\nmanajemen untuk mengintegrasikan GBS ke dalam visi, budaya organisasi, serta \r\ndesain sistem pengendalian yang fleksibel guna mendukung inovasi berkelanjutan.",
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      "status_changed": "2026-04-29 06:15:36",
      "institution": "UNIVERSITAS SULTAN AGENG TIRTAYASA",
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      "abstract": "This study aims to analyze the influence of GBS (GBS) on the Management Control \r\nSystem (MCS), which consists of the Belief System, Boundary System, Diagnostic \r\nControl System, and Interactive Control System, as well as its implications for \r\nGreen Process Innovation (GPI) and corporate performance in manufacturing \r\ncompanies in Banten Province, Indonesia. The research is motivated by the \r\nsignificant contribution of the manufacturing sector to environmental pollution, \r\nhighlighting the urgent need for green strategies to enhance sustainability and \r\nimprove firm performance. A quantitative approach was employed using survey \r\nquestionnaires distributed to 350 managers from medium- and large-scale \r\nmanufacturing companies with PROPER ratings. Data were analyzed using \r\nStructural Equation Modeling (SEM) with AMOS.\r\nThe findings reveal that GBS has a positive and significant effect on all dimensions \r\nof Management Control System. Furthermore, Management Control System \r\nsignificantly contributes to Green Process Innovation , which in turn positively \r\ninfluences corporate performance. These results confirm that the integration of \r\ngreen business strategies with management control systems fosters effective green \r\nprocess innovation and enhances organizational performance.\r\nTheoretically, this study strengthens Stakeholder Theory and Contingency Theory \r\nby emphasizing the alignment between green strategies and management control \r\nsystems within organizational contexts. Practically, the findings provide \r\nrecommendations for managers to integrate GBS into organizational vision, \r\nculture, and control system design, thereby supporting sustainable innovation and \r\nlong-term competitiveness.",
      "subjects": [
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        "HF5601"
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