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.

Jurnal Akuntansi Lainnya:  Sifat Machiavellian dan Pertimbangan Etis

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).

Jurnal Akuntansi Lainnya:  SIMULTANITAS DAN “TRADE-OFF” PENGAMBILAN KEPUTUSAN FINANSIAL DALAM MENGURANGI KONFLIK AGENSI: PERAN DARI CORPORATE OWNERSHIP

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