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.
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Abstract
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.
| Item Type: | Thesis (Doktoral) | ||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk memperoleh kebaharuan peranan sistem pengendalian manajemen pada inovasi terbuka. Inovasi terbuka merupakan pemanfaatan informasi eksternal dan internal perusahaan untuk mempercepat proses inovasi perusahaan. Penelitian ini menguji secara empiris peran sistem pengendalian manajemen yang mendukung stategi aliansi dan kemampuan teknologi informasi sebagai faktor kontingensi agar dapat menghasilkan inovasi inkremental dan inovasi radikal yang pada akhirnya meningkatkan kinerja bisnis. Pengujian peranan sistem pengendalian manajemen dalam penelitian ini dibangun dalam konteks hubungan antar perusahaan. Sampel disertasi ini sebanyak 257 pelaku ekonomi kreatif sub-sektor kuliner di Indonesia melalui program Kementrian Pariwisata dan Ekonomi Kreatif, yaitu FoodStartup Indonesia. Penelitian ini menggunakan meaplikasi AMOS dalam menguji langsung sebanyak 13 hipotesis dan 4 hipotesis tidak langsung serta pengujian tambahan uji beda menggunakan multiple group analysis serta peran setiap elemen sistem pengendalian manajemen. Strategi aliansi yang digunakan adalah aliansi ekplorasi dan aliansi eksploitasi. Sedangkan sistem pengendalian manajemen yang digunakan dalam penelitian ini menggunakan kerangka hubungan antar perusahaan yang dibangun oleh Dekker (2004) yaitu outcome control, behaviour control dan social control. Kapabilitas inovasi yang digunakan dalam penelitian ini adalah inovasi produk baik secara inkremental maupun radikal dan kinerja bisnis, dibangun menggunakan perspektif dalam balanced scored card. Hasil pengujian menunjukkan bahwa strategi aliansi merupakan faktor kontingensi yang dapat memengaruhi desain dan penggunaan sistem pengendalian manajemen. Secara detail, sistem pengendalian manajemen berbasis kinerja (output control) dan behaviour control mendukung inovasi inkremental sedangkan social control mendukung inovasi radikal | ||||||||||||
| Uncontrolled Keywords: | Alliances Strategy, IT Capability, Quality of Accounting Information, Management Control System, Innovation Capability and Business Performance | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Putri Mutira | ||||||||||||
| Date Deposited: | 07 Jul 2025 08:25 | ||||||||||||
| Last Modified: | 07 Jul 2025 08:25 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49790 |
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