business strategy – Jurnal Pengurusan /jurnalpengurusan Wed, 11 Oct 2023 06:18:07 +0000 en-US hourly 1 https://wordpress.org/?v=6.9 The Effect of Financial Technology, Innovation, Business Strategy, and Market Orientation on Business Performance among Indonesian SMEs: A Study in Riau Province /jurnalpengurusan/article/the-effect-of-financial-technology-innovation-business-strategy-and-market-orientation-on-business-performance-among-indonesian-smes-a-study-in-riau-province/?utm_source=rss&utm_medium=rss&utm_campaign=the-effect-of-financial-technology-innovation-business-strategy-and-market-orientation-on-business-performance-among-indonesian-smes-a-study-in-riau-province Wed, 11 Oct 2023 06:18:07 +0000 /jurnalpengurusan/?post_type=article&p=7062 The pandemic’s negative impact on SMEs’ performance have been particularly felt as a result of changes in consumer behavior. Therefore, strategic actions are required to accelerate the growth of SMEs in the post-pandemic era. Based on the Dynamic Capabilities Theory, the aim of this study was to analyze the effect of financial technology, innovation, business strategy, and market orientation on the business performance of SMEs in Riau Province, Indonesia. Using purposive sampling, survey data was collected from a sample of 123 SME owner-managers. Data analysis using partial least squares structural equation modeling showed that financial technology, innovation, business strategy, and market orientation significantly affect the business performance of SMEs.Ìý SME owner-managers use financial technology to make new breakthroughs through innovation, implement more diverse business strategies, and improve market orientation.ÌýThe findings suggest that long-term digital technology development strategies are required as a platform for SMEs to grow.

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]]> Linking Business Strategy to Management Accounting: A Study in Malaysian Service Organizations /jurnalpengurusan/article/linking-business-strategy-to-management-accounting-a-study-in-malaysian-service-organizations/?utm_source=rss&utm_medium=rss&utm_campaign=linking-business-strategy-to-management-accounting-a-study-in-malaysian-service-organizations Sun, 09 Oct 2022 15:46:24 +0000 /jurnalpengurusan/?post_type=article&p=4610 Despite being economically and socially important to Malaysia, little has been done to study the innovations in the administration of service organizations to maintain the survival of such organizations in the globalization era. The purpose of this paper is to examine the use of strategic management accounting (SMA), as an administrative innovation, by the service organizations operating in Malaysia. The literature suggested that business strategy is an important factor affecting the use of SMA techniques and, as a result, the use of SMA will differ with different strategic priorities. The SMA techniques studied are costing, competitor accounting and customer accounting, while business strategy includes cost leadership and differentiation strategies. Survey questionnaires were administered to managers yielding 62 usable responses. Using ANOVA, the present study finds that service organizations pursuing differentiation strategies place higher emphasis on competitor and customer accounting compared to service organizations pursuing cost leadership strategies. The results also reveal that the highest emphasis on all SMA techniques is found in service organizations that place high emphasis on both strategies.The study provides evidence regarding practices that place high emphasis on strategic issues that lead to a high usage of innovative information systems.

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