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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
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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
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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
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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
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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
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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
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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
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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
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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.