SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER
DOI:
https://doi.org/10.25170/balance.v19i1.3352Kata Kunci:
Organizational Learning, Manajer Performance, Strategic Performance, Measurement SystemAbstrak
Tujuan penelitian ini adalah untuk menginvestigasi pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Penelitian ini juga menginvestigasi peran pembelajaran organisasi sebagai mediator pada pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer.
Jumlah sampel dalam penelitian ini sebesar 75 orang. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada manajer dan kepala departemen hotel berbintang 3, 4, dan 5 di Kota Makassar. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas, serta uji asumsi klasik. Analisis penelitian ini berfokus pada path analysis dan uji sobel untuk menguji pengaruh variabel mediasi antara variabel independen dengan variabel dependen.
Hasil penelitian ini menunjukkan sistem pengukuran kinerja strategik memiliki pengaruh langsung terhadap kinerja hotel. Sistem pengukuran kinerja strategik juga berpengaruh positif terhadap pembelajaran organisasi, yang secara tidak langsung juga berpengaruh positif terhadap kinerja manajer. Secara singkat, sistem pengukuran kinerja strategik sepenuhnya memiliki pengaruh terhadap kinerja manajer dengan bantuan pembelajaran organisasi sebagai mediatornya.
Referensi
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Argyris, C., & Schön, D. A. (1997). Organizational Learning: A Theory of Action Perspective. Reis. https://doi.org/10.2307/40183951
Armstrong, M., & Baron, A. (1998). No Title (Performanc). London: Institute of Personnel and Development.
Atkinson, A. A., & Waterhouse, J. H. (1997). A Stakeholder Approach to Strategic Performance Measurement. Sloan Management Review; Cambridge Vol. 38, Iss. 3, (Spring 1997): 25-37.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001
Choo, C. W. (2001). Environmental scanning as information seeking and organizational learning. Information Research.
De Geus, A. P. (1988). Planning as Learning. Harvard Business Review.
Dharma, S. (2005). No Title (Manajemen). Yogyakarta: Pustaka Belajar.
Durrand, R. (1999). The Relative Contributions of Imitable, Non-Transferable and Non-Substitutable Resources to Profitability and Market Performance. Goizueta Business School, Atlanta: Emory University.
Fiol, C. M., & Lyles, M. A. (1985). Organizational Learning. The Academy of Management Review. https://doi.org/10.2307/258048
Garvin, D. A. (1993). Building a learning organization. Harvard Business Review.
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan menggunakan SPSS. In Gramedia.
Gibson, J.L, Ivancevich, J.M., Donelly, J. J. (1996). Organisasi Prilaku, Struktur, Proses. European Heart Journal. https://doi.org/10.1093/eurheartj/ehw210
Haktanir, M., & Harris, P. (2005). Performance measurement practice in an independent hotel context: A case study approach. International Journal of Contemporary Hospitality Management, 17, 39–50. https://doi.org/10.1108/09596110510577662
Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2007.02.004
Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research, 22(2), 68–83. https://doi.org/10.1016/j.mar.2010.10.002
Henri, J.-F. (2006). Management Control Systems and Strategy: A Resource-Based Perspective. Accounting, Organizations and Society, 31, 529–558. https://doi.org/10.1016/j.aos.2005.07.001
Hersey, P., & Blanchard, K. (1996). Great ideas revisited: Revisiting the life-cycle theory of leadership. Training & Development.
Hessel, N. (2005). No Title. Jakarta: PT. Gramedia Widiasarana.
Hidayati, R., Purwanto, Y., & Yuwono, S. (2008). KECERDASAN EMOSI, STRES KERJA DAN KINERJA KARYAWAN. Jurnal Ilmiah Psikologi Gunadarma.
Hult, G. (1998). Managing the international strategic sourcing process as a Market-Driven organizational learning system. Decision Sciences, Vol. 29 No.
Ivankovič, G., & Jerman, M. (2011). Comparative Analysis of Budgeting in the Slovene Hotel Industry.
Jusuf, R. S. (2013). ANALISIS PENGARUH TQM, SISTEM PENGUKURAN KINERJA DAN REWARD TERHADAP KINERJA MANAJERIAL. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v1i3.1870
King, C. L. (1978). The Scribner-Bantam English Dictionary. The Modern Language Journal. https://doi.org/10.2307/324949
Kloot, L. (1997). Organizational learning and management control systems: Responding to environmental change. Management Accounting Research. https://doi.org/10.1006/mare.1996.0033
Lakomski, G. (2001). Organizational change, leadership and learning: Culture as cognitive process. International Journal of Educational Management. https://doi.org/10.1108/09513540110383791
Lengkong, V., Kojo, C., & Giovanni, T. (2015). PENGARUH KONFLIK PERAN, KONFLIK KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. AIR MANADO. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v3i3.9319
Mahoney, T. A., Jerdee, T. H., & Caroll, S. J. (1965). “The job(s) of management.” Review of. Industrial Relation:97 - 110.
Moeheriono. (2014). Pengukuran Kinerja Berbasis Kompetensi.pdf. In PT Rajagrafindo Persada.
Nadler, D. A. (1981). Managing Organizational Change: An Integrative Perspective. The Journal of Applied Behavioral Science. https://doi.org/10.1177/002188638101700205
Nevis, E. C., DiBella, A. J., & Gould, J. M. (2009). Understanding organizations as learning systems. In The Strategic Management of Intellectual Capital. https://doi.org/10.1016/b978-0-7506-9850-4.50011-7
Nonaka, I. (1994). A Dynamic Theory of Organizational Knowledge Creation. Organization Science. https://doi.org/10.1287/orsc.5.1.14
Okezone. (2019). No Title. 29 Juli. Retrieved from https://economy.okezone.com/read/2019/07/29/278/2084917/hotel-sahid-alami-kenaikan-rugi-bersih-rp19-89-miliar-di-semester-i-2019
Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research. https://doi.org/10.1006/mare.1999.0115
Pnevmatikoudi, K., & Stavrinoudis, D. T. (2016). Classification of hotel performance measurement indicators presented in international scientific research. 12, 82–98.
Ratnawati, V., & Fitrios, R. (2009). pengaruh sistem pengukuran kinerja, komitmen organisasi terhadap kinerja manajerial pada perusahaan manufaktur di Riau, Indonesia. Jurnal Kajian Akuntansi Dan Auditing Vol. 4, No. 2, Oktober 2009. Retrieved from
https://www.researchgate.net/profile/Vince_Ratnawati/publication/313902300_PENGARUH_SISTEM_PENGUKURAN_KINERJA_KOMPREHENSIF_KEJELASAN_PERAN_DAN_KOMITMEN_ORGANISASI_TERHADAP_KINERJA_MANAJERIAL_Studi_Pada_Perusahaan_Manufaktur_Di_Riau_dan_Kepulauan_Riau/link
Robert, Stephen, P. (2006). No Title (Kesepuluh). Jakarta: PT. Indeks Kelompok Gramedia.
Senge, P. (1996). Building learning organizations. IEEE Engineering Management Review. https://doi.org/10.1002/9781119561965.ch4
Shaw, R. B., & Perkins, D. N. (1991). Teaching organizations to learn. Organization Development Journal.
Siagian, S. P. (2015). Manajemen Sumber Daya Manusia. In Jakarta : Bumi Aksara.
Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(90)90018-P
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal. https://doi.org/10.1002/smj.4250150301
Solso, R., Maclin, O., & Maclin, M. (2007). Psikologi Kognitif. In Psikologi Kognitif.
Stata, R., & Almond, P. (1989). Organizational learning: The key to management innovation. The Training and Development Sourcebook.
Stedry, A. C. (1964). Budgeting and Employee Behavior: A Reply. The Journal of Business. https://doi.org/10.1086/294684
Sudarwan Danim (ed.). (2012). Pengembangan profesi guru. In Kementerian Pendidikan dan Kebudayaan. https://doi.org/10.1006/rwsp.2000.0339
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif dan R & D.Bandung:Alfabeta. Metode Penelitian Kuantitatif, Kualitatif Dan R & D.Bandung:Alfabeta. https://doi.org/10.1017/CBO9781107415324.004
Wang, Y., & Lo, H. (2003). Customer-focused Performance and the Dynamic Model for Competences Building and Leveraging. A Resource-Based View, Journal of Management Development, Vol.22, No.6, Pp.483-526.
Waterhouse, J., & Svendsen. (1998). No Title (Quebee). The Canadian Institue of Chartered Accountant.
Whittaker, J. (2007). No Title (Revisi). Jakarta: Salemba Empat.
Winarsih, W. (2015). Pengaruh Sistem Pengukuran Kinerja Stratejik terhadap Kinerja Manajeria L (Studi Empirik pada Perusahaan Transportasi di Bawah Naungan Kementrian BUMN di Wilayah Jawa). 2nd Conference in Business, Accounting, and Management 2015.
Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2007.05.002
Yuliansyah, Y. (2018). Strategic performance measurement system, organizational learning and service strategic alignment. International Journal of Ethics and Systems, 34(4), 564–592. https://doi.org/10.1108/IJOES-07-2018-0102
Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-07-2018-0102
Yuliansyah, Y., & Khan, A. (2015). Interactive use of performance measurement systems and the organization’s customers-focused strategy: The mediating role of organizational learning. Problems and Perspectives in Management.
Anderson, & Clancy. (1991). No Title. In the performance measurement (pp. 131–137). Harvard Business Review.
Argyris, C., & Schön, D. A. (1997). Organizational Learning: A Theory of Action Perspective. Reis. https://doi.org/10.2307/40183951
Armstrong, M., & Baron, A. (1998). No Title (Performanc). London: Institute of Personnel and Development.
Atkinson, A. A., & Waterhouse, J. H. (1997). A Stakeholder Approach to Strategic Performance Measurement. Sloan Management Review; Cambridge Vol. 38, Iss. 3, (Spring 1997): 25-37.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001
Choo, C. W. (2001). Environmental scanning as information seeking and organizational learning. Information Research.
De Geus, A. P. (1988). Planning as Learning. Harvard Business Review.
Dharma, S. (2005). No Title (Manajemen). Yogyakarta: Pustaka Belajar.
Durrand, R. (1999). The Relative Contributions of Imitable, Non-Transferable and Non-Substitutable Resources to Profitability and Market Performance. Goizueta Business School, Atlanta: Emory University.
Fiol, C. M., & Lyles, M. A. (1985). Organizational Learning. The Academy of Management Review. https://doi.org/10.2307/258048
Garvin, D. A. (1993). Building a learning organization. Harvard Business Review.
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan menggunakan SPSS. In Gramedia.
Gibson, J.L, Ivancevich, J.M., Donelly, J. J. (1996). Organisasi Prilaku, Struktur, Proses. European Heart Journal. https://doi.org/10.1093/eurheartj/ehw210
Haktanir, M., & Harris, P. (2005). Performance measurement practice in an independent hotel context: A case study approach. International Journal of Contemporary Hospitality Management, 17, 39–50. https://doi.org/10.1108/09596110510577662
Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2007.02.004
Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research, 22(2), 68–83. https://doi.org/10.1016/j.mar.2010.10.002
Henri, J.-F. (2006). Management Control Systems and Strategy: A Resource-Based Perspective. Accounting, Organizations and Society, 31, 529–558. https://doi.org/10.1016/j.aos.2005.07.001
Hersey, P., & Blanchard, K. (1996). Great ideas revisited: Revisiting the life-cycle theory of leadership. Training & Development.
Hessel, N. (2005). No Title. Jakarta: PT. Gramedia Widiasarana.
Hidayati, R., Purwanto, Y., & Yuwono, S. (2008). KECERDASAN EMOSI, STRES KERJA DAN KINERJA KARYAWAN. Jurnal Ilmiah Psikologi Gunadarma.
Hult, G. (1998). Managing the international strategic sourcing process as a Market-Driven organizational learning system. Decision Sciences, Vol. 29 No.
Ivankovič, G., & Jerman, M. (2011). Comparative Analysis of Budgeting in the Slovene Hotel Industry.
Jusuf, R. S. (2013). ANALISIS PENGARUH TQM, SISTEM PENGUKURAN KINERJA DAN REWARD TERHADAP KINERJA MANAJERIAL. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v1i3.1870
King, C. L. (1978). The Scribner-Bantam English Dictionary. The Modern Language Journal. https://doi.org/10.2307/324949
Kloot, L. (1997). Organizational learning and management control systems: Responding to environmental change. Management Accounting Research. https://doi.org/10.1006/mare.1996.0033
Lakomski, G. (2001). Organizational change, leadership and learning: Culture as cognitive process. International Journal of Educational Management. https://doi.org/10.1108/09513540110383791
Lengkong, V., Kojo, C., & Giovanni, T. (2015). PENGARUH KONFLIK PERAN, KONFLIK KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. AIR MANADO. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi. https://doi.org/10.35794/emba.v3i3.9319
Mahoney, T. A., Jerdee, T. H., & Caroll, S. J. (1965). “The job(s) of management.” Review of. Industrial Relation:97 - 110.
Moeheriono. (2014). Pengukuran Kinerja Berbasis Kompetensi.pdf. In PT Rajagrafindo Persada.
Nadler, D. A. (1981). Managing Organizational Change: An Integrative Perspective. The Journal of Applied Behavioral Science. https://doi.org/10.1177/002188638101700205
Nevis, E. C., DiBella, A. J., & Gould, J. M. (2009). Understanding organizations as learning systems. In The Strategic Management of Intellectual Capital. https://doi.org/10.1016/b978-0-7506-9850-4.50011-7
Nonaka, I. (1994). A Dynamic Theory of Organizational Knowledge Creation. Organization Science. https://doi.org/10.1287/orsc.5.1.14
Okezone. (2019). No Title. 29 Juli. Retrieved from https://economy.okezone.com/read/2019/07/29/278/2084917/hotel-sahid-alami-kenaikan-rugi-bersih-rp19-89-miliar-di-semester-i-2019
Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research. https://doi.org/10.1006/mare.1999.0115
Pnevmatikoudi, K., & Stavrinoudis, D. T. (2016). Classification of hotel performance measurement indicators presented in international scientific research. 12, 82–98.
Ratnawati, V., & Fitrios, R. (2009). pengaruh sistem pengukuran kinerja, komitmen organisasi terhadap kinerja manajerial pada perusahaan manufaktur di Riau, Indonesia. Jurnal Kajian Akuntansi Dan Auditing Vol. 4, No. 2, Oktober 2009. Retrieved from
https://www.researchgate.net/profile/Vince_Ratnawati/publication/313902300_PENGARUH_SISTEM_PENGUKURAN_KINERJA_KOMPREHENSIF_KEJELASAN_PERAN_DAN_KOMITMEN_ORGANISASI_TERHADAP_KINERJA_MANAJERIAL_Studi_Pada_Perusahaan_Manufaktur_Di_Riau_dan_Kepulauan_Riau/link
Robert, Stephen, P. (2006). No Title (Kesepuluh). Jakarta: PT. Indeks Kelompok Gramedia.
Senge, P. (1996). Building learning organizations. IEEE Engineering Management Review. https://doi.org/10.1002/9781119561965.ch4
Shaw, R. B., & Perkins, D. N. (1991). Teaching organizations to learn. Organization Development Journal.
Siagian, S. P. (2015). Manajemen Sumber Daya Manusia. In Jakarta : Bumi Aksara.
Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(90)90018-P
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal. https://doi.org/10.1002/smj.4250150301
Solso, R., Maclin, O., & Maclin, M. (2007). Psikologi Kognitif. In Psikologi Kognitif.
Stata, R., & Almond, P. (1989). Organizational learning: The key to management innovation. The Training and Development Sourcebook.
Stedry, A. C. (1964). Budgeting and Employee Behavior: A Reply. The Journal of Business. https://doi.org/10.1086/294684
Sudarwan Danim (ed.). (2012). Pengembangan profesi guru. In Kementerian Pendidikan dan Kebudayaan. https://doi.org/10.1006/rwsp.2000.0339
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif dan R & D.Bandung:Alfabeta. Metode Penelitian Kuantitatif, Kualitatif Dan R & D.Bandung:Alfabeta. https://doi.org/10.1017/CBO9781107415324.004
Wang, Y., & Lo, H. (2003). Customer-focused Performance and the Dynamic Model for Competences Building and Leveraging. A Resource-Based View, Journal of Management Development, Vol.22, No.6, Pp.483-526.
Waterhouse, J., & Svendsen. (1998). No Title (Quebee). The Canadian Institue of Chartered Accountant.
Whittaker, J. (2007). No Title (Revisi). Jakarta: Salemba Empat.
Winarsih, W. (2015). Pengaruh Sistem Pengukuran Kinerja Stratejik terhadap Kinerja Manajeria L (Studi Empirik pada Perusahaan Transportasi di Bawah Naungan Kementrian BUMN di Wilayah Jawa). 2nd Conference in Business, Accounting, and Management 2015.
Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2007.05.002
Yuliansyah, Y. (2018). Strategic performance measurement system, organizational learning and service strategic alignment. International Journal of Ethics and Systems, 34(4), 564–592. https://doi.org/10.1108/IJOES-07-2018-0102
Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment: Impact on performance. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-07-2018-0102
Yuliansyah, Y., & Khan, A. (2015). Interactive use of performance measurement systems and the organization’s customers-focused strategy: The mediating role of organizational learning. Problems and Perspectives in Management.
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