Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan Terhadap Ragam Pengukuran Kinerja pada Usaha Mikro, Kecil, dan Menengah (uUMKM) di Surabaya

Islami, Ayu Citra (2016) Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan Terhadap Ragam Pengukuran Kinerja pada Usaha Mikro, Kecil, dan Menengah (uUMKM) di Surabaya. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Ragam pengukuran kinerja dalam bisnis salah satunya dapat dibedakan berdasarkan finansial-non finansial. Dahulu aspek finansial menjadi satu-satunya yang diperhatikan dalam pengukuran kinerjanya, namun seiring berjalannya waktu, aspek non finansial ditemukan dan mulai digunakan dalam pengukuran kinerja bisnis. Sampai saat ini, kedua aspek tersebut saling melengkapi kebutuhan perusahaan dalam menilai kinerja elemen di dalamnya. Penelitian ini bertujuan untuk mengetahui apakah budaya organisasi dan ketidakpastian lingkungan berpengaruh terhadap ragam pengukuran kinerja pada UMKM di Surabaya. Penelitian dilakukan kepada pemilik UMKM di Surabaya dengan metode survei. Jenis data yang digunakan dalam riset adalah data primer yang bersumber dari responden penelitian. Data dianalisis dengan metode regresi linear berganda. Budaya organisasi didefinisikan sebagai 5 dimensi budaya Hofstede yakni masculinity/feminity, uncertainty avoidance, individualism/collectivism, dan power distance sedangkan ketidakpastian lingkungan yang juga disebut environment uncertainty didefinisikan sebagai sulit tidaknya memprediksi pelanggan, pemasok, kompetitor dan pembuat peraturan dalam kelangsungan bisnis. Hasilnya, pemilihan ragam pengukuran kinerja dipengaruhi oleh budaya secara keseluruhan, dan dipengaruhi oleh dimensi individualism secara terpisah. Adapun ketidakpastian lingkungan tidak memperlihatkan pengaruh terhadap ragam pengukuran kinerja pada UMKM di Surabaya.
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Diversity of performance measurements in a business can be distinguished on a non-financial basis and financially basis. In the past, the financial aspect became the only thing to be considered in the performance measurement, but as time goes by, the non-financial aspect was found and started to be used in the measurement of business performance. Until now, these two aspects are complementary to the company's needs in assessing the business performance. This study aims to determine whether the organizational culture and environmental uncertainty affect the diversity of performance measurement of SME in Surabaya. The study was conducted to owners of SME in Surabaya by survey method. The type of data used in the research is the primary data sourced from the research respondents. Data were analyzed by multiple linear regression method. Organizational culture is defined as the five dimensions of Hofstede culture: masculinity / feminity, uncertainty avoidance, individualism / collectivism, and power distance, while the uncertainty of the environment, also called environmental uncertainty, is defined as the difficulty of predicting customers, suppliers, competitors and regulators in business. As a result, the diversity of performance measures is influenced by the culture as a whole, and is influenced by individualism dimensions separately. While the environmental uncertainty does not show the effect on the diversity of performance measurement at SME in Surabaya.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: budaya organisasi, ragam pengukuran kinerja, ketidakpastian lingkungan
Subjects: H Social Sciences > HB Economic Theory > Economic forecasting--Mathematical models.
Divisions: Faculty of Industrial Technology > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User: AYU CITRA ISLAMI
Date Deposited: 21 Jun 2017 02:28
Last Modified: 05 Mar 2019 02:01
URI: http://repository.its.ac.id/id/eprint/41773

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