STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL AKHIR STRATEGI (Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL AKHIR STRATEGI

(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

Lili Sugeng Wiyantoro

Ayu Noorida Soerono

Munawar Muchlis

Tubagus Ismail

(Universitas Sultan Ageng Tirtayasa)

ABSTRACT

This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program SmartPLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low costprice strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.

Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard

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