Article Sidebar
Submitted
October 28, 2023
Accepted
November 17, 2023
Published
November 30, 2023
Download
Statistic
Read Counter :
98
Download : 82
Downloads
Download data is not yet available.
Main Article Content
Abstract
This study investigates the relationship between business strategy and small culinary enterprise performance. Besides, this study also examines the role of management control systems as moderating variables between business strategy and the performance of small enterprises. Thirty small culinary enterprises are participating in this study. This study uses the primary data collected through a survey. There are three types of variables in this study: dependent variable (performance), independent variables (business strategy) and moderating variables (management control system). Small Enterprise performance has twelve items. Business strategy is divided into two variables: cost leadership strategy and differentiation strategy and these variables have seven items each. Like business strategy, a management control system (MCS) also has two types of variables: diagnostic MCS and interactive MCS. These variables have five items for each. This study uses the structural equation model (SEM-PLS) by applying smart-pls. The result shows that only one hypothesis was accepted: a significant positive relationship between cost leadership strategy and small enterprise performance. Theoretically, this study contributes to the resources-based theory. This finding can be used to improve small enterprise performance by implementing a low-cost strategy
Keywords
Small business performance, business strategy, management control system
Article Details
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak Cipta (Copyright)
Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:
Hak cipta pada setiap artikel adalah milik penulis.
- Penulis mengakui bahwa Jurnal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
- Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Zaitul, Z., jayanti , C. putri ., Yasni, D. O., Wahyuni, A. ., Rifa, D., & Ilona, D. (2023). PENGARUH STRATEGI BISNIS TERHADAP KINERJA USAHA KECIL KULINER KEMASAN: SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERASI : THE EFFECT OF BUSINESS STRATEGY ON SMALL CULINARY ENTERPRISES PERFORMANCE: MANAGEMENT CONTROL SYSTEM AS A MODERATING VARIABLE . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(3), 582–598. https://doi.org/10.31258/current.4.3.582-598
References
-
Abdillah, M., Primasari, D., & Widianingsih, R. (2019). Pengaruh Strategi Bisnis, Kemampuan Manajerial Dan Pengetahuan Akuntansi Pelaku Umkm Terhadap Kinerja Umkm Bidang Kuliner Di Kabupaten Purbalingga. Jurnal Optimum, 9(2), 145–157.
Acquaah, M. (2013). Management control systems, business strategy and performance: a comparative analysis of family and nonfamily businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131–146. http://www.mattioli1885journals.com/index.php/MedHistor/article/view/6380%0Ahttp://dx.doi.org/10.1016/j.jfbs.2016.01.001
Aliyu, N. S., Jamil, C. Z. M., & Mohamed, R. (2014). The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria. Procedia - Social and Behavioral Sciences, 164, 613–620. https://doi.org/10.1016/j.sbspro.2014.11.154
Anton, S. A., Muzakan, I., Muhammad, W. F., Syamsudin, & Sidiq, N. P. (2015). An Assessment of SME Competitiveness in Indonesia. Journal of Competitiveness, 7(2), 60–74. https://doi.org/10.7441/joc.2015.02.04
Arachchilage, N. D. K., & Smith, M. (2013). The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research, 11(1), 9–28.
Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300. https://doi.org/10.1016/j.mar.2013.06.003
Armiani, A., Basuki, B., & Suwarno, N. (2021). Teknologi Digital Memediasi Dampak Strategi Bisnis Terhadap Kinerja Umkm Di Nusa Tenggara Barat. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 300–320. https://doi.org/10.24034/j25485024.y2021.v5.i3.4892
Bagozzi, R. R., & Yi, Y. (1988). On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Science, 16(1), 74–94.
Banker, R. D., Mashruwala, R., & Tripathy, A. (2014). Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision, 52(5), 872–896. https://doi.org/10.1108/MBE-09-2016-0047
Barnett, W. P., & Burgelman, R. A. (2007). Evolutionary perspectives on strategy. Strategic Management Journal, 17(S1), 5–19. https://doi.org/10.1002/smj.4250171003
Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30. https://doi.org/10.1016/j.mar.2015.04.003
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010
Bobe, B. J., Mihret, D. G., & Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. In Accounting, Auditing and Accountability Journal (Vol. 30, Issue 6). https://doi.org/10.1108/AAAJ-03-2016-2484
Carpenter, M. A., Sanders, W. M. G., & Gregersen, H. A. L. B. (2001). Bundling Human Capital with Organizational Context : The Impact of International Assignment Experience on Multinational Firm Performance and CEO Pay. Academy of Management Journal, 44(3), 493–511. https://doi.org/10.2307/3069366
Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307 – 342). In Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307–342). SAGE.
Chong, K. M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research, 25(3), 206–222. https://doi.org/10.1016/j.mar.2013.10.008
DeDreu, C. K. W. (1991). Productive Conflict: The Importance of Conflict Management and Conflict Issue, Sage Publications, London, UK.
Dent, J. F. (1987). Tensions in the Design of Formal Control Systems: A field study in a computer company, Harvard Business School Press, Boston, USA.
Dharmayanti, N., Ismail, T., Hanifah, I. A., & Taqi, M. (2023). Exploring sustainability management control system and eco-innovation matter sustainable financial performance: The role of supply chain management and digital adaptability in indonesian context. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100119. https://doi.org/10.1016/j.joitmc.2023.100119
Dong, Y., & Men, C. (2014). SME financing in emerging markets: Firm characteristics, banking structure and institutions. Emerging Markets Finance and Trade, 50(1), 120–149. https://doi.org/10.2753/REE1540-496X500107
Duréndez, A., Ruíz-Palomo, D., García-Pérez-de-Lema, D., & Diéguez-Soto, J. (2016). Management control systems and performance in small and medium family firms. European Journal of Family Business, 6, 10–20. https://doi.org/10.1016/j.ejfb.2016.05.001
Fiegenbaum, A., & Thomas, H. (1995). Strategic groups as reference groups: Theory, modeling and empirical examination of industry and competitive strategy. Strategic Management Journal, 16(6), 461–476. https://doi.org/10.1002/smj.4250160605
Fleming, D. M., Chow, C. W., & Chen, G. (2009). Strategy, performance-measurement systems, and performance: A study of Chinese firms. International Journal of Accounting, 44(3), 256–278. https://doi.org/10.1016/j.intacc.2009.06.004
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382. https://doi.org/10.2307/3150980
Gani, L., & Jermias, J. (2012). The Effects of Strategy-Management Control System Misfits on Firm Performance. Accounting Perspectives, 11(3), 165–196. https://doi.org/10.1111/j.1911-3838.2012.00038.x
Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge Management : An Organizational Capabilities Perspective. Journal of Management Information Systems, 18(1), 185–214.
González-Rodríguez, M. R., Jiménez-Caballero, J. L., Martín-Samper, R. C., Köseoglu, M. A., & Okumus, F. (2018). Revisiting the link between business strategy and performance: Evidence from hotels. International Journal of Hospitality Management, 72, 21–31. https://doi.org/10.1016/j.ijhm.2017.11.008
Grant, R. M. (1991). A Resource based theory of competitive advantageL implications for strategy formulation. California Management Review, 33(3), 114–135. https://doi.org/10.2307/41166664
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publication. https://doi.org/10.1017/CBO9781107415324.004
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Hartato, F., & Handoyo, S. E. (2021). Pengaruh Orientasi Kewirausahaan, Orientasi Pasar, Dan Strategi Bisnis Terhadap Kinerja Bisnis Kuliner. Jurnal Manajerial Dan Kewirausahaan, 3(4), 980–989. https://doi.org/10.24912/jmk.v3i4.13471
Helfat, C. E., & Peteraf, M. A. (2003). The dynamic resource-based view: Capability lifecycles. Strategic Management Journal, 24(10 SPEC ISS.), 997–1010. https://doi.org/10.1002/smj.332
Henri, J. F. (2005). Management control systems and strategy. Accounting, Organizations and Society, 31(6), 529–558.
Henseler, Jörg, Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. J. of the Acad. Mark. Sci., 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Henseler, Jorg, Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hoque, Z., & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors : Impact on Organizational Performance. Journal of Management Accounting Research, 12(1), 1–17.
Hulland, J. (1999). Use of partial least square (PLS) in strategic management research: a review of four recent studies. Strategic Management Journal, 20, 195–204.
Ismail, T., & Bangun, N. (2015). hubungan strategi dan kinerja dengan penggunaan sistem pengendalian manajemen sebagai variabel moderating. Jurnal Akuntansi, XIX(01), 129–143.
Ismail, T., Bangun, N., Ekonomi, F., Sultan, U., Tirtayasa, A., Ekonomi, F., & Tarumanagara, U. (2015). Hubungan Strategi Dan Kinerja. XIX(01), 129–143.
Izzudin, M. I. D., & Dahtiah, N. (2020). Pengaruh Strategi Bisnis dan Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Neneng Dahtiah. Indonesian Accounting Literacy Journal, 1(1), 9–19.
Jayaram, J., Ahire, S. L., & Dreyfus, P. (2010). Contingency relationships of firm size, TQM duration, unionization, and industry context on TQM implementation - A focus on total effects. Journal of Operations Management, 28(4), 345–356. https://doi.org/10.1016/j.jom.2009.11.009
Junita, D., Sari, R. N., & Kurnia, P. (2018). Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan dengan Strategi Bisnis Sebagai Variabel Intervening : Studi pada Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia (Dewi Junita, Ria Nelly Sari & Pipin Kurnia). Jurnal Akuntansi, 6(2), 204–220.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, January-February, 1–12. https://doi.org/10.1007/s12599-015-0401-5
Kaplan, R. S., & Norton, D. P. (2004). The strategy map : guide to aligning intangible assets. Strategy & Leadership, 32(5), 10–17.
Kotha, S., & Vadlamani, B. L. (1995). Assessing generic strategies: An empirical investigation of two competing typologies in discreet manufacturing industries. Strategic Management Journal, 16(1), 75–83.
Liao, Y. (2005). Business strategy and performance: the role of human resource management control. Personnel Review, 34(3), 294–309. https://doi.org/10.1108/00483480510591444
Mahulette, B. W., Karamoy, H., & Wangkar, A. (2020). Analisis penerapan sistem pengendalian manajemen dalam usaha meningkatkan kinerja manajer produksi pada pt. Citra raja ampat canning. Journal EMBA, 8(4), 1010–1017.
Muda, I., Sihombing, M., Jumilawati, E., & Dharsuky, A. (2016). Ciritical succes factors downstream palm oil based small and medium enterprises (SME) in Indonesia. IJER, 13(8), 3531–3538.
Mustikowati, R. I., & Tysari, I. (2014). Orientasi Kewirausahaan, Inovasi, Dan Strategi Bisnis Untuk Meningkatkan Kinerja Perusahaan (Studi Pada Ukm Sentra Kabupaten Malang). MODERNISASI, 10(1), 23–37. https://doi.org/10.21067/jem.v10i1.771
Najib, M., & Fahma, F. (2020). Investigating the adoption of digital payment system through an extended technology acceptance model: An insight from the Indonesian small and medium enterprises. International Journal on Advanced Science, Engineering and Information Technology, 10(4), 1702–1708. https://doi.org/10.18517/ijaseit.10.4.11616
Natapermana, I. L., Yadiati, W., & Nurhayati, E. (2020). Pengaruh Implementasi Good Corporate Governance dan Strategi Bisnis terhadap Kinerja Perusahaan: Studi Kasus BUMN di Indonesia Tahun 2013-2018. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(2), 153–172. https://doi.org/10.30588/jmp.v9i2.579
Nicotera, A. M. (1995). Conflict and Organizations, New York Press: Albany, NY, USA.
Nugraha, D. P., Setiawan, B., Nathan, R. J., & Fekete-Farkas, M. (2022). Fintech Adoption Drivers for Innovation for SMEs in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(4), 1–16. https://doi.org/10.3390/joitmc8040208
Porporato, M. (2012). Management Control Systems and Joint Venture Performance: A Contingent Approach to Parent's Experience. Journal of Accounting, Business & Management, 19(1), 1–18. http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74740315&site=ehost-live
Porter, M. (1985). Competitive Advantage Creating and Sustaining Superior Performance, New York: Free Press.
Primadhita, Y., Ayuningtyas, E. A., & Primatami, A. (2021). Model Orientasi Kewirausahaan dan Strategi Bisnis Guna Meningkatkan Kinerja Wirausaha Perempuan di Bogor. Jurnal Pengembangan Wiraswasta, 23(1), 1–12. https://doi.org/10.33370/jpw.v23i1.493
Robinson, R. P., & Pearce, J. A. (1988). Planned patterns of strategic behaviour and their relationship to business-unit performance. Strategic Management Journal, 9(1), 43–60.
Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information and Management, 50(6), 265–274. https://doi.org/10.1016/j.im.2013.02.008
Sands, J. (2006). Strategic Priorities, Management Control Systems, and Managerial Performance: An Empirical study (Unpublished PhD thesis), Griffith University: Australia.
Simons, R. (1994). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business. In Harvard Business Review (Vol. 15, Issue 3).
Suryono, R. R., Purwandari, B., & Budi, I. (2019). Peer to peer (P2P) lending problems and potential solutions: A systematic literature review. Procedia Computer Science, 161, 204–214. https://doi.org/10.1016/j.procs.2019.11.116
Tubis, A., & Werbińska-Wojciechowska, S. (2017). Balanced Scorecard use in Passenger Transport Companies Performing at Polish Market. Procedia Engineering, 187, 538–547. https://doi.org/10.1016/j.proeng.2017.04.412
Tucker, B. P., & Parker, L. D. (2015). Business as Usual? An Institutional View of the Relationship Between Management Control Systems and Strategy. Financial Accountability & Management, 31(2), 113–149. https://doi.org/10.1111/faam.12050
Ulrich, D., & Barney, J. A. Y. B. (1984). Perspectives in Organizations : Resource Dependence , Efficiency , and Population ^ University of Michigan. Academy of Management Review, 9(3), 471–481.
Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77–92.
Vinzi, V. E., Chin, W. W., Henseler, J., & Wang, H. (2010). Handbook of Partial Least Square: Concepts, Methods and Applications. Springer. https://doi.org/10.1007/978-3-540-32827-8
Wernerfelt, B. (1984). A Resource-based View of the Firm. Strategic .Management Journal, 5, 171–180.
Yuliansyah, Y., Rammal, H. G., & Rose, E. (2016). Business strategy and performance in Indonesia's service sector. Journal of Asia Business Studies, 10(2), 164–182. https://doi.org/10.1108/JABS-07-2015-0094
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of Management, 15(2), 291–334. https://doi.org/0803973233
Zaitul, Fauziati, P., & Bidiawati, A. (2014). Designing Performance Measurement System of Indonesia's Local Government using Entreprise Engineering Approach. International Journal of Public Administration and Management Research, 2(4), 97–103.
References
Abdillah, M., Primasari, D., & Widianingsih, R. (2019). Pengaruh Strategi Bisnis, Kemampuan Manajerial Dan Pengetahuan Akuntansi Pelaku Umkm Terhadap Kinerja Umkm Bidang Kuliner Di Kabupaten Purbalingga. Jurnal Optimum, 9(2), 145–157.
Acquaah, M. (2013). Management control systems, business strategy and performance: a comparative analysis of family and nonfamily businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131–146. http://www.mattioli1885journals.com/index.php/MedHistor/article/view/6380%0Ahttp://dx.doi.org/10.1016/j.jfbs.2016.01.001
Aliyu, N. S., Jamil, C. Z. M., & Mohamed, R. (2014). The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria. Procedia - Social and Behavioral Sciences, 164, 613–620. https://doi.org/10.1016/j.sbspro.2014.11.154
Anton, S. A., Muzakan, I., Muhammad, W. F., Syamsudin, & Sidiq, N. P. (2015). An Assessment of SME Competitiveness in Indonesia. Journal of Competitiveness, 7(2), 60–74. https://doi.org/10.7441/joc.2015.02.04
Arachchilage, N. D. K., & Smith, M. (2013). The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research, 11(1), 9–28.
Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300. https://doi.org/10.1016/j.mar.2013.06.003
Armiani, A., Basuki, B., & Suwarno, N. (2021). Teknologi Digital Memediasi Dampak Strategi Bisnis Terhadap Kinerja Umkm Di Nusa Tenggara Barat. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 300–320. https://doi.org/10.24034/j25485024.y2021.v5.i3.4892
Bagozzi, R. R., & Yi, Y. (1988). On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Science, 16(1), 74–94.
Banker, R. D., Mashruwala, R., & Tripathy, A. (2014). Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision, 52(5), 872–896. https://doi.org/10.1108/MBE-09-2016-0047
Barnett, W. P., & Burgelman, R. A. (2007). Evolutionary perspectives on strategy. Strategic Management Journal, 17(S1), 5–19. https://doi.org/10.1002/smj.4250171003
Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30. https://doi.org/10.1016/j.mar.2015.04.003
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010
Bobe, B. J., Mihret, D. G., & Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. In Accounting, Auditing and Accountability Journal (Vol. 30, Issue 6). https://doi.org/10.1108/AAAJ-03-2016-2484
Carpenter, M. A., Sanders, W. M. G., & Gregersen, H. A. L. B. (2001). Bundling Human Capital with Organizational Context : The Impact of International Assignment Experience on Multinational Firm Performance and CEO Pay. Academy of Management Journal, 44(3), 493–511. https://doi.org/10.2307/3069366
Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307 – 342). In Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307–342). SAGE.
Chong, K. M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research, 25(3), 206–222. https://doi.org/10.1016/j.mar.2013.10.008
DeDreu, C. K. W. (1991). Productive Conflict: The Importance of Conflict Management and Conflict Issue, Sage Publications, London, UK.
Dent, J. F. (1987). Tensions in the Design of Formal Control Systems: A field study in a computer company, Harvard Business School Press, Boston, USA.
Dharmayanti, N., Ismail, T., Hanifah, I. A., & Taqi, M. (2023). Exploring sustainability management control system and eco-innovation matter sustainable financial performance: The role of supply chain management and digital adaptability in indonesian context. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100119. https://doi.org/10.1016/j.joitmc.2023.100119
Dong, Y., & Men, C. (2014). SME financing in emerging markets: Firm characteristics, banking structure and institutions. Emerging Markets Finance and Trade, 50(1), 120–149. https://doi.org/10.2753/REE1540-496X500107
Duréndez, A., Ruíz-Palomo, D., García-Pérez-de-Lema, D., & Diéguez-Soto, J. (2016). Management control systems and performance in small and medium family firms. European Journal of Family Business, 6, 10–20. https://doi.org/10.1016/j.ejfb.2016.05.001
Fiegenbaum, A., & Thomas, H. (1995). Strategic groups as reference groups: Theory, modeling and empirical examination of industry and competitive strategy. Strategic Management Journal, 16(6), 461–476. https://doi.org/10.1002/smj.4250160605
Fleming, D. M., Chow, C. W., & Chen, G. (2009). Strategy, performance-measurement systems, and performance: A study of Chinese firms. International Journal of Accounting, 44(3), 256–278. https://doi.org/10.1016/j.intacc.2009.06.004
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382. https://doi.org/10.2307/3150980
Gani, L., & Jermias, J. (2012). The Effects of Strategy-Management Control System Misfits on Firm Performance. Accounting Perspectives, 11(3), 165–196. https://doi.org/10.1111/j.1911-3838.2012.00038.x
Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge Management : An Organizational Capabilities Perspective. Journal of Management Information Systems, 18(1), 185–214.
González-Rodríguez, M. R., Jiménez-Caballero, J. L., Martín-Samper, R. C., Köseoglu, M. A., & Okumus, F. (2018). Revisiting the link between business strategy and performance: Evidence from hotels. International Journal of Hospitality Management, 72, 21–31. https://doi.org/10.1016/j.ijhm.2017.11.008
Grant, R. M. (1991). A Resource based theory of competitive advantageL implications for strategy formulation. California Management Review, 33(3), 114–135. https://doi.org/10.2307/41166664
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publication. https://doi.org/10.1017/CBO9781107415324.004
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Hartato, F., & Handoyo, S. E. (2021). Pengaruh Orientasi Kewirausahaan, Orientasi Pasar, Dan Strategi Bisnis Terhadap Kinerja Bisnis Kuliner. Jurnal Manajerial Dan Kewirausahaan, 3(4), 980–989. https://doi.org/10.24912/jmk.v3i4.13471
Helfat, C. E., & Peteraf, M. A. (2003). The dynamic resource-based view: Capability lifecycles. Strategic Management Journal, 24(10 SPEC ISS.), 997–1010. https://doi.org/10.1002/smj.332
Henri, J. F. (2005). Management control systems and strategy. Accounting, Organizations and Society, 31(6), 529–558.
Henseler, Jörg, Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. J. of the Acad. Mark. Sci., 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Henseler, Jorg, Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hoque, Z., & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors : Impact on Organizational Performance. Journal of Management Accounting Research, 12(1), 1–17.
Hulland, J. (1999). Use of partial least square (PLS) in strategic management research: a review of four recent studies. Strategic Management Journal, 20, 195–204.
Ismail, T., & Bangun, N. (2015). hubungan strategi dan kinerja dengan penggunaan sistem pengendalian manajemen sebagai variabel moderating. Jurnal Akuntansi, XIX(01), 129–143.
Ismail, T., Bangun, N., Ekonomi, F., Sultan, U., Tirtayasa, A., Ekonomi, F., & Tarumanagara, U. (2015). Hubungan Strategi Dan Kinerja. XIX(01), 129–143.
Izzudin, M. I. D., & Dahtiah, N. (2020). Pengaruh Strategi Bisnis dan Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Neneng Dahtiah. Indonesian Accounting Literacy Journal, 1(1), 9–19.
Jayaram, J., Ahire, S. L., & Dreyfus, P. (2010). Contingency relationships of firm size, TQM duration, unionization, and industry context on TQM implementation - A focus on total effects. Journal of Operations Management, 28(4), 345–356. https://doi.org/10.1016/j.jom.2009.11.009
Junita, D., Sari, R. N., & Kurnia, P. (2018). Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan dengan Strategi Bisnis Sebagai Variabel Intervening : Studi pada Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia (Dewi Junita, Ria Nelly Sari & Pipin Kurnia). Jurnal Akuntansi, 6(2), 204–220.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, January-February, 1–12. https://doi.org/10.1007/s12599-015-0401-5
Kaplan, R. S., & Norton, D. P. (2004). The strategy map : guide to aligning intangible assets. Strategy & Leadership, 32(5), 10–17.
Kotha, S., & Vadlamani, B. L. (1995). Assessing generic strategies: An empirical investigation of two competing typologies in discreet manufacturing industries. Strategic Management Journal, 16(1), 75–83.
Liao, Y. (2005). Business strategy and performance: the role of human resource management control. Personnel Review, 34(3), 294–309. https://doi.org/10.1108/00483480510591444
Mahulette, B. W., Karamoy, H., & Wangkar, A. (2020). Analisis penerapan sistem pengendalian manajemen dalam usaha meningkatkan kinerja manajer produksi pada pt. Citra raja ampat canning. Journal EMBA, 8(4), 1010–1017.
Muda, I., Sihombing, M., Jumilawati, E., & Dharsuky, A. (2016). Ciritical succes factors downstream palm oil based small and medium enterprises (SME) in Indonesia. IJER, 13(8), 3531–3538.
Mustikowati, R. I., & Tysari, I. (2014). Orientasi Kewirausahaan, Inovasi, Dan Strategi Bisnis Untuk Meningkatkan Kinerja Perusahaan (Studi Pada Ukm Sentra Kabupaten Malang). MODERNISASI, 10(1), 23–37. https://doi.org/10.21067/jem.v10i1.771
Najib, M., & Fahma, F. (2020). Investigating the adoption of digital payment system through an extended technology acceptance model: An insight from the Indonesian small and medium enterprises. International Journal on Advanced Science, Engineering and Information Technology, 10(4), 1702–1708. https://doi.org/10.18517/ijaseit.10.4.11616
Natapermana, I. L., Yadiati, W., & Nurhayati, E. (2020). Pengaruh Implementasi Good Corporate Governance dan Strategi Bisnis terhadap Kinerja Perusahaan: Studi Kasus BUMN di Indonesia Tahun 2013-2018. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(2), 153–172. https://doi.org/10.30588/jmp.v9i2.579
Nicotera, A. M. (1995). Conflict and Organizations, New York Press: Albany, NY, USA.
Nugraha, D. P., Setiawan, B., Nathan, R. J., & Fekete-Farkas, M. (2022). Fintech Adoption Drivers for Innovation for SMEs in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(4), 1–16. https://doi.org/10.3390/joitmc8040208
Porporato, M. (2012). Management Control Systems and Joint Venture Performance: A Contingent Approach to Parent's Experience. Journal of Accounting, Business & Management, 19(1), 1–18. http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74740315&site=ehost-live
Porter, M. (1985). Competitive Advantage Creating and Sustaining Superior Performance, New York: Free Press.
Primadhita, Y., Ayuningtyas, E. A., & Primatami, A. (2021). Model Orientasi Kewirausahaan dan Strategi Bisnis Guna Meningkatkan Kinerja Wirausaha Perempuan di Bogor. Jurnal Pengembangan Wiraswasta, 23(1), 1–12. https://doi.org/10.33370/jpw.v23i1.493
Robinson, R. P., & Pearce, J. A. (1988). Planned patterns of strategic behaviour and their relationship to business-unit performance. Strategic Management Journal, 9(1), 43–60.
Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information and Management, 50(6), 265–274. https://doi.org/10.1016/j.im.2013.02.008
Sands, J. (2006). Strategic Priorities, Management Control Systems, and Managerial Performance: An Empirical study (Unpublished PhD thesis), Griffith University: Australia.
Simons, R. (1994). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business. In Harvard Business Review (Vol. 15, Issue 3).
Suryono, R. R., Purwandari, B., & Budi, I. (2019). Peer to peer (P2P) lending problems and potential solutions: A systematic literature review. Procedia Computer Science, 161, 204–214. https://doi.org/10.1016/j.procs.2019.11.116
Tubis, A., & Werbińska-Wojciechowska, S. (2017). Balanced Scorecard use in Passenger Transport Companies Performing at Polish Market. Procedia Engineering, 187, 538–547. https://doi.org/10.1016/j.proeng.2017.04.412
Tucker, B. P., & Parker, L. D. (2015). Business as Usual? An Institutional View of the Relationship Between Management Control Systems and Strategy. Financial Accountability & Management, 31(2), 113–149. https://doi.org/10.1111/faam.12050
Ulrich, D., & Barney, J. A. Y. B. (1984). Perspectives in Organizations : Resource Dependence , Efficiency , and Population ^ University of Michigan. Academy of Management Review, 9(3), 471–481.
Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77–92.
Vinzi, V. E., Chin, W. W., Henseler, J., & Wang, H. (2010). Handbook of Partial Least Square: Concepts, Methods and Applications. Springer. https://doi.org/10.1007/978-3-540-32827-8
Wernerfelt, B. (1984). A Resource-based View of the Firm. Strategic .Management Journal, 5, 171–180.
Yuliansyah, Y., Rammal, H. G., & Rose, E. (2016). Business strategy and performance in Indonesia's service sector. Journal of Asia Business Studies, 10(2), 164–182. https://doi.org/10.1108/JABS-07-2015-0094
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of Management, 15(2), 291–334. https://doi.org/0803973233
Zaitul, Fauziati, P., & Bidiawati, A. (2014). Designing Performance Measurement System of Indonesia's Local Government using Entreprise Engineering Approach. International Journal of Public Administration and Management Research, 2(4), 97–103.
Acquaah, M. (2013). Management control systems, business strategy and performance: a comparative analysis of family and nonfamily businesses in a transition economy in sub-Saharan Africa. Journal of Family Business Strategy, 4(2), 131–146. http://www.mattioli1885journals.com/index.php/MedHistor/article/view/6380%0Ahttp://dx.doi.org/10.1016/j.jfbs.2016.01.001
Aliyu, N. S., Jamil, C. Z. M., & Mohamed, R. (2014). The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria. Procedia - Social and Behavioral Sciences, 164, 613–620. https://doi.org/10.1016/j.sbspro.2014.11.154
Anton, S. A., Muzakan, I., Muhammad, W. F., Syamsudin, & Sidiq, N. P. (2015). An Assessment of SME Competitiveness in Indonesia. Journal of Competitiveness, 7(2), 60–74. https://doi.org/10.7441/joc.2015.02.04
Arachchilage, N. D. K., & Smith, M. (2013). The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research, 11(1), 9–28.
Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300. https://doi.org/10.1016/j.mar.2013.06.003
Armiani, A., Basuki, B., & Suwarno, N. (2021). Teknologi Digital Memediasi Dampak Strategi Bisnis Terhadap Kinerja Umkm Di Nusa Tenggara Barat. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 300–320. https://doi.org/10.24034/j25485024.y2021.v5.i3.4892
Bagozzi, R. R., & Yi, Y. (1988). On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Science, 16(1), 74–94.
Banker, R. D., Mashruwala, R., & Tripathy, A. (2014). Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision, 52(5), 872–896. https://doi.org/10.1108/MBE-09-2016-0047
Barnett, W. P., & Burgelman, R. A. (2007). Evolutionary perspectives on strategy. Strategic Management Journal, 17(S1), 5–19. https://doi.org/10.1002/smj.4250171003
Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30. https://doi.org/10.1016/j.mar.2015.04.003
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010
Bobe, B. J., Mihret, D. G., & Obo, D. D. (2017). Public-sector reforms and balanced scorecard adoption: an Ethiopian case study. In Accounting, Auditing and Accountability Journal (Vol. 30, Issue 6). https://doi.org/10.1108/AAAJ-03-2016-2484
Carpenter, M. A., Sanders, W. M. G., & Gregersen, H. A. L. B. (2001). Bundling Human Capital with Organizational Context : The Impact of International Assignment Experience on Multinational Firm Performance and CEO Pay. Academy of Management Journal, 44(3), 493–511. https://doi.org/10.2307/3069366
Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307 – 342). In Structural equation modeling analysis with small samples using partial least squares. In: R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307–342). SAGE.
Chong, K. M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research, 25(3), 206–222. https://doi.org/10.1016/j.mar.2013.10.008
DeDreu, C. K. W. (1991). Productive Conflict: The Importance of Conflict Management and Conflict Issue, Sage Publications, London, UK.
Dent, J. F. (1987). Tensions in the Design of Formal Control Systems: A field study in a computer company, Harvard Business School Press, Boston, USA.
Dharmayanti, N., Ismail, T., Hanifah, I. A., & Taqi, M. (2023). Exploring sustainability management control system and eco-innovation matter sustainable financial performance: The role of supply chain management and digital adaptability in indonesian context. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100119. https://doi.org/10.1016/j.joitmc.2023.100119
Dong, Y., & Men, C. (2014). SME financing in emerging markets: Firm characteristics, banking structure and institutions. Emerging Markets Finance and Trade, 50(1), 120–149. https://doi.org/10.2753/REE1540-496X500107
Duréndez, A., Ruíz-Palomo, D., García-Pérez-de-Lema, D., & Diéguez-Soto, J. (2016). Management control systems and performance in small and medium family firms. European Journal of Family Business, 6, 10–20. https://doi.org/10.1016/j.ejfb.2016.05.001
Fiegenbaum, A., & Thomas, H. (1995). Strategic groups as reference groups: Theory, modeling and empirical examination of industry and competitive strategy. Strategic Management Journal, 16(6), 461–476. https://doi.org/10.1002/smj.4250160605
Fleming, D. M., Chow, C. W., & Chen, G. (2009). Strategy, performance-measurement systems, and performance: A study of Chinese firms. International Journal of Accounting, 44(3), 256–278. https://doi.org/10.1016/j.intacc.2009.06.004
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382. https://doi.org/10.2307/3150980
Gani, L., & Jermias, J. (2012). The Effects of Strategy-Management Control System Misfits on Firm Performance. Accounting Perspectives, 11(3), 165–196. https://doi.org/10.1111/j.1911-3838.2012.00038.x
Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge Management : An Organizational Capabilities Perspective. Journal of Management Information Systems, 18(1), 185–214.
González-Rodríguez, M. R., Jiménez-Caballero, J. L., Martín-Samper, R. C., Köseoglu, M. A., & Okumus, F. (2018). Revisiting the link between business strategy and performance: Evidence from hotels. International Journal of Hospitality Management, 72, 21–31. https://doi.org/10.1016/j.ijhm.2017.11.008
Grant, R. M. (1991). A Resource based theory of competitive advantageL implications for strategy formulation. California Management Review, 33(3), 114–135. https://doi.org/10.2307/41166664
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publication. https://doi.org/10.1017/CBO9781107415324.004
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Hartato, F., & Handoyo, S. E. (2021). Pengaruh Orientasi Kewirausahaan, Orientasi Pasar, Dan Strategi Bisnis Terhadap Kinerja Bisnis Kuliner. Jurnal Manajerial Dan Kewirausahaan, 3(4), 980–989. https://doi.org/10.24912/jmk.v3i4.13471
Helfat, C. E., & Peteraf, M. A. (2003). The dynamic resource-based view: Capability lifecycles. Strategic Management Journal, 24(10 SPEC ISS.), 997–1010. https://doi.org/10.1002/smj.332
Henri, J. F. (2005). Management control systems and strategy. Accounting, Organizations and Society, 31(6), 529–558.
Henseler, Jörg, Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. J. of the Acad. Mark. Sci., 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Henseler, Jorg, Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hoque, Z., & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors : Impact on Organizational Performance. Journal of Management Accounting Research, 12(1), 1–17.
Hulland, J. (1999). Use of partial least square (PLS) in strategic management research: a review of four recent studies. Strategic Management Journal, 20, 195–204.
Ismail, T., & Bangun, N. (2015). hubungan strategi dan kinerja dengan penggunaan sistem pengendalian manajemen sebagai variabel moderating. Jurnal Akuntansi, XIX(01), 129–143.
Ismail, T., Bangun, N., Ekonomi, F., Sultan, U., Tirtayasa, A., Ekonomi, F., & Tarumanagara, U. (2015). Hubungan Strategi Dan Kinerja. XIX(01), 129–143.
Izzudin, M. I. D., & Dahtiah, N. (2020). Pengaruh Strategi Bisnis dan Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Neneng Dahtiah. Indonesian Accounting Literacy Journal, 1(1), 9–19.
Jayaram, J., Ahire, S. L., & Dreyfus, P. (2010). Contingency relationships of firm size, TQM duration, unionization, and industry context on TQM implementation - A focus on total effects. Journal of Operations Management, 28(4), 345–356. https://doi.org/10.1016/j.jom.2009.11.009
Junita, D., Sari, R. N., & Kurnia, P. (2018). Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan dengan Strategi Bisnis Sebagai Variabel Intervening : Studi pada Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia (Dewi Junita, Ria Nelly Sari & Pipin Kurnia). Jurnal Akuntansi, 6(2), 204–220.
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, January-February, 1–12. https://doi.org/10.1007/s12599-015-0401-5
Kaplan, R. S., & Norton, D. P. (2004). The strategy map : guide to aligning intangible assets. Strategy & Leadership, 32(5), 10–17.
Kotha, S., & Vadlamani, B. L. (1995). Assessing generic strategies: An empirical investigation of two competing typologies in discreet manufacturing industries. Strategic Management Journal, 16(1), 75–83.
Liao, Y. (2005). Business strategy and performance: the role of human resource management control. Personnel Review, 34(3), 294–309. https://doi.org/10.1108/00483480510591444
Mahulette, B. W., Karamoy, H., & Wangkar, A. (2020). Analisis penerapan sistem pengendalian manajemen dalam usaha meningkatkan kinerja manajer produksi pada pt. Citra raja ampat canning. Journal EMBA, 8(4), 1010–1017.
Muda, I., Sihombing, M., Jumilawati, E., & Dharsuky, A. (2016). Ciritical succes factors downstream palm oil based small and medium enterprises (SME) in Indonesia. IJER, 13(8), 3531–3538.
Mustikowati, R. I., & Tysari, I. (2014). Orientasi Kewirausahaan, Inovasi, Dan Strategi Bisnis Untuk Meningkatkan Kinerja Perusahaan (Studi Pada Ukm Sentra Kabupaten Malang). MODERNISASI, 10(1), 23–37. https://doi.org/10.21067/jem.v10i1.771
Najib, M., & Fahma, F. (2020). Investigating the adoption of digital payment system through an extended technology acceptance model: An insight from the Indonesian small and medium enterprises. International Journal on Advanced Science, Engineering and Information Technology, 10(4), 1702–1708. https://doi.org/10.18517/ijaseit.10.4.11616
Natapermana, I. L., Yadiati, W., & Nurhayati, E. (2020). Pengaruh Implementasi Good Corporate Governance dan Strategi Bisnis terhadap Kinerja Perusahaan: Studi Kasus BUMN di Indonesia Tahun 2013-2018. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(2), 153–172. https://doi.org/10.30588/jmp.v9i2.579
Nicotera, A. M. (1995). Conflict and Organizations, New York Press: Albany, NY, USA.
Nugraha, D. P., Setiawan, B., Nathan, R. J., & Fekete-Farkas, M. (2022). Fintech Adoption Drivers for Innovation for SMEs in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(4), 1–16. https://doi.org/10.3390/joitmc8040208
Porporato, M. (2012). Management Control Systems and Joint Venture Performance: A Contingent Approach to Parent's Experience. Journal of Accounting, Business & Management, 19(1), 1–18. http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=74740315&site=ehost-live
Porter, M. (1985). Competitive Advantage Creating and Sustaining Superior Performance, New York: Free Press.
Primadhita, Y., Ayuningtyas, E. A., & Primatami, A. (2021). Model Orientasi Kewirausahaan dan Strategi Bisnis Guna Meningkatkan Kinerja Wirausaha Perempuan di Bogor. Jurnal Pengembangan Wiraswasta, 23(1), 1–12. https://doi.org/10.33370/jpw.v23i1.493
Robinson, R. P., & Pearce, J. A. (1988). Planned patterns of strategic behaviour and their relationship to business-unit performance. Strategic Management Journal, 9(1), 43–60.
Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information and Management, 50(6), 265–274. https://doi.org/10.1016/j.im.2013.02.008
Sands, J. (2006). Strategic Priorities, Management Control Systems, and Managerial Performance: An Empirical study (Unpublished PhD thesis), Griffith University: Australia.
Simons, R. (1994). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business. In Harvard Business Review (Vol. 15, Issue 3).
Suryono, R. R., Purwandari, B., & Budi, I. (2019). Peer to peer (P2P) lending problems and potential solutions: A systematic literature review. Procedia Computer Science, 161, 204–214. https://doi.org/10.1016/j.procs.2019.11.116
Tubis, A., & Werbińska-Wojciechowska, S. (2017). Balanced Scorecard use in Passenger Transport Companies Performing at Polish Market. Procedia Engineering, 187, 538–547. https://doi.org/10.1016/j.proeng.2017.04.412
Tucker, B. P., & Parker, L. D. (2015). Business as Usual? An Institutional View of the Relationship Between Management Control Systems and Strategy. Financial Accountability & Management, 31(2), 113–149. https://doi.org/10.1111/faam.12050
Ulrich, D., & Barney, J. A. Y. B. (1984). Perspectives in Organizations : Resource Dependence , Efficiency , and Population ^ University of Michigan. Academy of Management Review, 9(3), 471–481.
Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77–92.
Vinzi, V. E., Chin, W. W., Henseler, J., & Wang, H. (2010). Handbook of Partial Least Square: Concepts, Methods and Applications. Springer. https://doi.org/10.1007/978-3-540-32827-8
Wernerfelt, B. (1984). A Resource-based View of the Firm. Strategic .Management Journal, 5, 171–180.
Yuliansyah, Y., Rammal, H. G., & Rose, E. (2016). Business strategy and performance in Indonesia's service sector. Journal of Asia Business Studies, 10(2), 164–182. https://doi.org/10.1108/JABS-07-2015-0094
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of Management, 15(2), 291–334. https://doi.org/0803973233
Zaitul, Fauziati, P., & Bidiawati, A. (2014). Designing Performance Measurement System of Indonesia's Local Government using Entreprise Engineering Approach. International Journal of Public Administration and Management Research, 2(4), 97–103.