KARLINAH, LADY (2025) PENGARUH KAPABILITAS DAN STRATEGI TERHADAP PENINGKATAN KINERJA BISNIS UKM DENGAN TAX INCENTIVES SEBAGAI VARIABEL MODERASI. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the influence of the company's internal capabilities, namely capability creativity, capability innovative, capability market orientation, and capability entrepreneurship, on cost leadership strategy and differentiation strategy, and their impact on business performance. In addition, this study also evaluates the role of tax incentives as a moderating variable between business strategy and company performance. The study was conducted on creative industry SMEs in the fashion and convection sub-sector in Tasikmalaya City. The research sample consisted of 288 respondents selected using the purposive sampling method. Data were collected through questionnaires that were analyzed using the Structural Equation Modeling (SEM) technique with the AMOS program. The results of the study indicate that creativity, innovativeness, market orientation, and entrepreneurship capabilities have a positive and significant effect on cost leadership strategy and differentiation strategy. This strategy, in turn, has been proven to significantly improve SME business performance. However, tax incentives do not provide a significant moderating effect on the relationship between business strategy and company performance. This indicates that the effectiveness of tax incentives in supporting business strategy needs to be reviewed. This study provides a theoretical contribution to the Resource-Based View (RBV) by emphasizing the importance of internal capabilities as strategic resources to support low-cost and differentiation strategies. In addition, these findings also enrich the understanding of the Theory of Planned Behavior (TPB) related to company perceptions of tax incentives. Managerial implications include the importance of strengthening SME internal capabilities to increase competitiveness, as well as the need for more relevant and targeted fiscal policies to support SME growth in the creative industry
| Item Type: | Thesis (Doktoral) | ||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh kapabilitas internal perusahaan, yaitu capability creativity, capability innovative, capability market orientation, dan capability entrepreneurship, terhadap cost leadership strategy dan differentiation strategy, serta dampaknya terhadap business performance. Selain itu, penelitian ini juga mengevaluasi peran tax incentives sebagai variabel moderasi antara strategi bisnis dan kinerja perusahaan. Penelitian dilakukan pada UKM industri kreatif sub-sektor fashion dan konveksi di Kota Tasikmalaya. Sampel penelitian berjumlah 288 responden yang dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner yang dianalisis menggunakan teknik Structural Equation Modeling (SEM) dengan program AMOS. Hasil penelitian menunjukkan bahwa kapabilitas creativity, innovative, market orientation, dan entrepreneurship berpengaruh positif dan signifikan terhadap cost leadership strategy dan differentiation strategy. Strategi ini, pada gilirannya, terbukti secara signifikan meningkatkan business performance UKM. Namun, tax incentives tidak memberikan pengaruh moderasi yang signifikan terhadap hubungan antara strategi bisnis dan kinerja perusahaan. Hal ini mengindikasikan bahwa efektivitas insentif pajak dalam mendukung strategi bisnis perlu ditinjau kembali. Penelitian ini memberikan kontribusi teoritis pada Resource-Based View (RBV) dengan menegaskan pentingnya kapabilitas internal sebagai sumber daya strategis untuk mendukung strategi biaya rendah dan diferensiasi. Selain itu, temuan ini juga memperkaya pemahaman tentang Theory of Planned Behavior (TPB) terkait persepsi perusahaan terhadap tax incentives. Implikasi manajerial meliputi pentingnya penguatan kapabilitas internal UKM untuk meningkatkan daya saing, serta perlunya kebijakan fiskal yang lebih relevan dan tepat sasaran untuk mendukung pertumbuhan UKM dalam industri kreatif | ||||||||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Dr. Lady Karlinah | ||||||||||||
| Date Deposited: | 02 May 2025 08:57 | ||||||||||||
| Last Modified: | 02 May 2025 08:57 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/48482 |
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