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ANALISIS KONTRIBUSI NILAI TEKNOLOGI INFORMASI TERHADAP KINERJA PROSES BISNIS DAN DINAMIKA BERSAING




  • (Studi Empiris pada Hotel Berbintang di Bali)
    Ni Nengah Seri Ekayani
    Universitas Warmadewa Bali
    H. Imam Ghozali
    Universitas Diponegoro Semarang
    Zulaekha
    Universitas Diponegoro Semarang

    ABSTRACT

    The purpose of this study is to examine the contribution of information
    technology (IT) value on business process performance and competitive dynamics by
    using value-based measurement with value chain concept. The inconsistency in results of
    previous studies made necessity to repeat testing to get conceptual measures and value
    chain model that can be accepted to measure IT value contribution on business process
    performance and competitive dynamics. Value chain concept to measure IT value
    contribution in business process performance and competitive dynamics is relatively new
    and never conducted before in Indonesia. This gives motivation to conduct the study.
    The primary data used in this study is collected from 197 IT managers in 70 Star
    Hotel in Bali by survey method and questionnaire administered by contact person. The
    sample determined by convenience random sampling. Data analyzed by multivariate
    structural equation modeling (SEM) technique processed by AMOS 4.01 and SPSS 10.0
    programs.

    The results show that IT gives positive and insignificant value contribution on
    business process performance and competitive dynamics. Based on direct and indirect
    analysis comparison, it can be concluded that in indirect effect analysis, IT effect through
    primary business process gives higher value contribution on business process
    performance than its direct effect. Conversely, IT indirect effect through primary business
    process less contribute on competitive dynamics compared with its direct effect. This
    study results show that value-based of value chain model is appropriate and
    comprehensive means to measure IT value contribution on business process performance
    and competitive dynamics.

    Keywords: Value Chain, Business Process, Business Process Performance, Competitive
    Dynamics and Structural Equation Modeling.

    I. PENDAHULUAN
    1.1. Latar Belakang Masalah

    Teknologi dipandang sebagai alat yang digunakan oleh individu untuk
    menyelesaikan tugas-tugasnya. Dalam konteks riset Sistem Akuntansi, teknologi
    diartikan sebagai system computer (hardware, software dan data) dan jasa yang
    mendukung pemakai (training, help lines, dan lain-lain) yang disediakan untuk
    membantu pemakai dalam tugas-tugasnya (Goodhue & Thompson, 1995).
    Ada keterkaitan antara teknologi, rantai nilai, dinamika bersaing dan kinerja suatu
    perusahaan. Rantai nilai adalah alat pokok untuk memahami peran teknologi dalam
    keunggulan bersaing (Porter, 1985). Di bidang sistem informasi, teknologi adalah suatu
    hal yang menjamah ke segala arah khususnya dalam rantai nilai, karena setiap aktivitas
    akan menciptakan nilai dan memakai informasi (Porter, 1985). Teknologi informasi juga
    dapat membantu meningkatkan sistem informasi akuntansi (Daljono, 1999).

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