Analisis Strategi untuk Meningkatkan Kinerja Perusahaan pada Jasa Audit Sertifikasi ISO 9001 dan ISO 14001: Basct PT Intertek Utama Services-Jakarta

Sabar Iman T Kembaren(1*) , Derriawan Derriawan(2) , Mombang Sihite(3)


(1) Sekolah Pascasarjana, Universitas Pancasila, Jakarta
(2) Sekolah Pascasarjana, Universitas Pancasila, Jakarta
(3) Sekolah Pascasarjana, Universitas Pancasila, Jakarta
(*) Corresponding Author

Abstract


Tujuan penelitian ini adalah untuk menguji dan menganalisis strategi peningkatan kinerja perusahaan yang mencakup kapabilitas tenaga penjual, kompetensi tenaga auditor dan reputasi organisasi melalui keunggulan kompetitif baik secara langsung maupun tidak langsung pada pelayanan jasa audit sertifikasi sistem manajemen mutu (ISO 9001) dan sistem manajemen lingkungan (ISO 14001) pada unit bisnis BASCT PT Intertek Utama Services Jakarta. Sampel penelitian 73 responden pelanggan yang sudah pernah menggunakan jasa audit sistem manajemen mutu dan audit sistem manajemen lingkungan atau keduanya, untuk fokus grup diskusi terdiri dari 2 anggota manajemen unit bisnis BASCT PT Intertek Utama Services, 2 konsultan, 2 anggota Asosiasi Lembaga Sertifikasi Indonesia (ALSI) dan 2 anggota Asosiasi Ahli ISO Indonesia (IIEA). Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data menggunakan kuesioner dan fokus grup diskusi. Teknik analisis data menggunakan analisis Model Persamaan Struktural yang diolah dengan software SmartPLS versi 3 dan analisis data kualitatif menggunakan matriks Internal-Eksternal (IE), Matrik Profil Kompetisi (CPM), KekuatanKelemahan-Peluang-Ancaman-Threat (SWOT) dan Matriks Perencanaan Strategis Kuantitatif (QSPM). Hasil penelitian membuktikan bahwa kapabilitas penjualan tidak berpengaruh terhadap keunggulan kompetitif dan kinerja perusahaan. Kompetensi tenaga auditor berpengaruh signifikan terhadap keunggulan kompetitif dan kinerja perusahaan. Reputasi organisasi berpengaruh signifikan terhadap keunggulan kompetitif sementara berpengaruh tidak signifikan terhadap kinerja perusahaan. Kapabilitas tenaga penjual, kompetensi tenaga auditor, dan reputasi organisasi melalui keunggulan kompetitif tidak berpengaruh terhadap kinerja perusahaan. Hasil analisis kualitatif berisi 19 rencana aksi strategi yang direkomendasikan kepada manajemen unit bisnis BASCT PT Intertek Utama Services Jakarta.

Keywords


Kompetensi Tenaga Auditor; Reputasi organisasi; Keunggulan kompetitif; Kinerja perusahaan

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References


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Guenzi, P., Sajtos, L., & Troiloa, G. (2016). The dual mechanism of sales capabilities in influencing organizational performance. Journal of Business Research, 69(9), 3707-3713. doi:10.1016/j.jbusres.2016.03.033

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Kaplan, R., & Norton, D. (1992, January-February). The Balanced Scorecard–Measures that Drive Performance. Harvard Business Review, 70(1), 71-79.

Kaptein, M. C., Nass, C., & Markopoulos, P. (2010). Powerful and consistent analysis of likert-type rating scales. In E. Mynatt (Ed.), CHI '10: Proceedings of the SIGCHI Conference on Human Factors in Computing Systems (pp. 2391–2394). Atlanta Georgia USA: SIGCHI.

doi:10.1145/1753326.1753686

Komite Akreditasi Nasional. (2020). Retrieved from http://kan.or.id/

Kotler, P., & Keller, K. (2016). Marketing Management (15th Ed.). England: Pearson Education.

Krush, M. T., Agnihotri, R., Trainor, K. J., & Nowlind, E. L. (2013). Enhancing organizational sensemaking: An examination of the interactive effects of sales capabilities and marketing dashboards. Industrial Marketing Management, 42(5), 824-835. doi:10.1016/j.indmarman.2013.02.017

Lafferty, B. A., Goldsmith, R. E., & Newell, S. J. (2002). The Dual Credibility Model: The Influence of Corporate and Endorser Credibility on Attitudes and Purchase Intentions. Journal of Marketing Theory and Practice, 10(3), 1-11. doi:10.1080/10696679.2002.11501916

Lestari, P., & Wartini, S. (2015). Pengaruh Technical Sales Skill dan Non-Technical Sales Skill Terhadap Kinerja Tenaga Penjualan dengan Kepercayaan Konsumen sebagai Variabel Intervening. Management Analysis Journal, 4(1), 58-64. doi:10.15294/maj.v4i1.7227

Makalewe, G. A., Mananeke, L. L., & Tawas, H. N. (2016). The Analysis of Merk Reputation, Quality of Services, Loyalty of customers and Its Impact to Competitive Advantage (Studies in Customers of Taplus Anak PT. BNI (Persero) Tbk. Kantor Cabang Utama Manado. Jurnal EMBA, 4(3), 531-544.

Massey, J. E. (2003). A Theory of Organizational Image Management: Antecedents, Processes & Outcomes. Paper Presented at the International Academy of Business Disciplines Annual Conference. Orlando: International Academy of Business Disciplines.

Mohd Ali, Z., Mail, R., & Amirul, S. M. (2019). The Mediation Effect of Clients' Satisfaction between Audit Qualty and Auditor Retention of Small and Medium Enterprises (SMES). International Journal of Accounting, Finance and Business (IJAFB), 4(17), 53-65.

Mulatsih, R. (2011). Studi tentang Kinerja Tenaga Penjualan (Study of Performance of Salesperson) Kasus Empiris pada PT. Sinar Niaga Sejahtera Area Distribusi Jawa Tengah. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 6(1), 19-39. doi:10.34152/fe.6.1.%25p

Porter, M. E. (2008). ON COMPETITION: Updated and Expanded Edition. Boston: Harvard Business School Publishing Incorporation.

Rentz, J. O., Shepherd, C. D., Tashchian, A., Dabholkar, P. A., & Ladd, R. T. (2002). A Measure of Selling Skill: Scale Development and Validation. Journal of Personal Selling & Sales Management, XXII(1), 13-21.

Rezaeea, F., & Jafarib, M. (2016). The Effect of Knowledge Based View on Sustainable Competitive Advantage. Accounting, 2(2), 67-80. doi:10.5267/j.ac.2016.1.005

Ridwan, R., & Husain, T. (2017). Pengaruh Independensi, Pengalaman, Dan Pertimbangan Profesional Auditor Terhadap Kelengkapan Bahan Bukti Audit (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta). MABISKA Jurnal, 2(1), 1-15.

Rocco, R. A., & Bush, A. J. (2016). Exploring Buyer-Seller Dyadic Perceptions of Technology and Relationships: Implications for Sales 2.0. Journal of Research in Interactive Marketing, 10(1), 17-32. doi:10.1108/JRIM-04-2015-0027

Rodrigues, G. P., & Martins, T. S. (2020). Sales Capability and Performance: Role of Market Orientation, Personal and Management Capabilities. Revista de Administração Mackenzie, 21(4). doi:10.1590/1678-6971/eRAMR200199

Rue, L. W., & Ibrahim, N. A. (1998). The Relationship Between Planning Sophistication and Performance in Small Businesses. Journal of Small Business Management, 36(4), 24-32.

Sa’diah, K., & Istianingsih. (2017). The Effect of the Quality Management System ISO 9001: 2008 and the Contribution of the Internal Audit Upon the Organizational Performance at LP3I (The Educational Education and Indonesia Professional Development). The Accounting Journal of BINANIAGA, 2(01), 1-20. doi:10.33062/ajb.v2i1.13

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Sani, A., Pusparini, N. N., Rizal, R., Khristiana, Y., Zailani, A. U., & Husain, T. (2020). E-Business Adoption Models in Organizational Contexts on The TAM Extended Model: A Preliminary Assessment. 8th International Conference on Cyber and IT Service Management (CITSM 2020). Pangkalpinang: UIN Syarif Hidayatullah. doi:10.1109/CITSM50537.2020.9268869

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Sani, A., Wiliani, N., & Husain, T. (2019). Spreadsheet Usability Testing in Nielsen’s Model among Users of ITSMEs to Improve Company Performance. European Journal of Scientific Exploration, 2(6), 1-9.

Sarwani, S., & Husain, T. (2021). The Firm's Value Empirical Models in Automotive and Components Subsectors Enterprises: Evidence from Developing Economy. Journal of Governance and Regulation, 10(1), 83-95. doi:10.22495/jgrv10i1art9

Satori, D. (2007). Profesi Keguruan. Jakarta: Universitas Terbuka.

Adiputra, I. P., & Mandala, K. (2017). Pengaruh Kompetensi dan Kapabilitas terhadap Keunggulan Kompetitif dan Kinerja Perusahaan pada Pondok Wisata (Villa) di Kota Denpasar-Bali. E-Jurnal Manajemen, 6(1), 6090-6119.

Amini, A., Darani, M., Afshani, M., & Amini, Z. (2012). Effectiveness of Marketing Strategies and Corporate Image on Brand Equity as a Sustainable Competitive Advantage. Interdisciplinary Journal of Contemporary Research in Business, 4(2), 192-205.

Arma, A., Ferdinand, A. T., & Raharjo, S. T. (2017). Pengaruh Kompetensi Menjual, Kualitas Hubungan, dan Pengalaman Menjual untuk meningkatkan Kinerja Tenaga Penjualan (Studi pada PT. New Ratna Motor Semarang). Jurnal Sains dan Pemasaran, 16(1), 1-16. doi:10.14710/jspi.v16i1.1-16

Barney, J. (1991). Firm Resource and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120. doi:10.1177%2F014920639101700108

Beal, R. M. (2000). Competing Effectively Environmental Variables on the Entrepreneur Marketing Orientation of Entrepreneur, Entrepreneurship Theory and Practice. Journal of Small Business Management, 38(1), 27-47.

Bertram, N., Fuchs, S., Mischke, J., Palter, R., Strube, G., & Woetzel, J. (2019). Modular Construction: From Projects to Products. McKinsey & Company.

Bhattacharjee, D., & Dey, M. (2015). Competitive Profile Matrix: A Theoretical Review. ABAC Journal, 35(2), 61-70.

Chaston, I., & Scott , G. J. (2012). Enterpreneurship and Open Innovation in an Emerging Economy. Journal of Management Decision, 50(7), 1161-1177. doi:10.1108/00251741211246941

Cretu, A. E., & Brodie, R. J. (2007). The Influence of Brands Image and Company Reputation where Manufacturers Market to Small Firms: A Customer Value Perspective. Industrial Marketing Management, 36(2), 230-240. doi:10.1016/j.indmarman.2005.08.013

David, F. R. (2011). Strategic Management (Buku 1). Jakarta: Indeks.

Environment Indonesia Center. (2020). Sekilas Tentang ISO 14001. Retrieved September 2020, from mutucertification.com & oc.its.ac.id: https://environment-indonesia.com/articles/sekilas-tentang-iso-14001/

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Hadisantoso, E., Sudarma, I., & Rura, Y. (2017). The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors. Scientific Research Journal (SCIRJ), V(1), 10-14.

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Husain, T. (2019). An Analysis of Modeling Audit Quality Measurement Based on Decision Support Systems (DSS). European Journal of Scientific Exploration, 2(6), 1-9.

Husain, T., & Hidayati, N. (2021). The Optimize Of Association Rule Method For The Best Book Placement Patterns In Library: A Monthly Trial. TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer, 4(2), 53-59. doi:10.31943/teknokom.v4i2.63

Husain, T., Ardhiansyah, M., & Fathudin, D. (2021). Confirmatory factor analysis: Model testing of financial ratio's with decision support systems approach. International Journal of Advances in Applied Sciences (IJAAS), 10(2), 115-121. doi:10.11591/ijaas.v10.i2.pp115-121

Hutapea, P., & Thoha, N. (2008). Kompetensi Plus. Jakarta: PT. Gramedia Pustaka Utama.

Kalela, A., & Morgan, N. A. (2017). Which Competitive Advantage(s)? Competitive Advantage–Market Performance Relationships in International Markets. Journal of International Marketing, 25(4), 25-49. doi:10.1509%2Fjim.16.0058

Kaplan, R., & Norton, D. (1992, January-February). The Balanced Scorecard–Measures that Drive Performance. Harvard Business Review, 70(1), 71-79.

Kaptein, M. C., Nass, C., & Markopoulos, P. (2010). Powerful and consistent analysis of likert-type rating scales. In E. Mynatt (Ed.), CHI '10: Proceedings of the SIGCHI Conference on Human Factors in Computing Systems (pp. 2391–2394). Atlanta Georgia USA: SIGCHI. doi:10.1145/1753326.1753686

Komite Akreditasi Nasional. (2020). Retrieved from http://kan.or.id/

Kotler, P., & Keller, K. (2016). Marketing Management (15th Ed.). England: Pearson Education.

Krush, M. T., Agnihotri, R., Trainor, K. J., & Nowlind, E. L. (2013). Enhancing organizational sensemaking: An examination of the interactive effects of sales capabilities and marketing dashboards. Industrial Marketing Management, 42(5), 824-835. doi:10.1016/j.indmarman.2013.02.017

Lafferty, B. A., Goldsmith, R. E., & Newell, S. J. (2002). The Dual Credibility Model: The Influence of Corporate and Endorser Credibility on Attitudes and Purchase Intentions. Journal of Marketing Theory and Practice, 10(3), 1-11. doi:10.1080/10696679.2002.11501916

Lestari, P., & Wartini, S. (2015). Pengaruh Technical Sales Skill dan Non-Technical Sales Skill Terhadap Kinerja Tenaga Penjualan dengan Kepercayaan Konsumen sebagai Variabel Intervening. Management Analysis Journal, 4(1), 58-64. doi:10.15294/maj.v4i1.7227

Makalewe, G. A., Mananeke, L. L., & Tawas, H. N. (2016). The Analysis of Merk Reputation, Quality of Services, Loyalty of customers and Its Impact to Competitive Advantage (Studies in Customers of Taplus Anak PT. BNI (Persero) Tbk. Kantor Cabang Utama Manado. Jurnal EMBA, 4(3), 531-544.

Massey, J. E. (2003). A Theory of Organizational Image Management: Antecedents, Processes & Outcomes. Paper Presented at the International Academy of Business Disciplines Annual Conference. Orlando: International Academy of Business Disciplines.

Mohd Ali, Z., Mail, R., & Amirul, S. M. (2019). The Mediation Effect of Clients' Satisfaction between Audit Qualty and Auditor Retention of Small and Medium Enterprises (SMES). International Journal of Accounting, Finance and Business (IJAFB), 4(17), 53-65.

Mulatsih, R. (2011). Studi tentang Kinerja Tenaga Penjualan (Study of Performance of Salesperson) Kasus Empiris pada PT. Sinar Niaga Sejahtera Area Distribusi Jawa Tengah. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 6(1), 19-39. doi:10.34152/fe.6.1.%25p

Porter, M. E. (2008). ON COMPETITION: Updated and Expanded Edition. Boston: Harvard Business School Publishing Incorporation.

Rentz, J. O., Shepherd, C. D., Tashchian, A., Dabholkar, P. A., & Ladd, R. T. (2002). A Measure of Selling Skill: Scale Development and Validation. Journal of Personal Selling & Sales Management, XXII(1), 13-21.

Rezaeea, F., & Jafarib, M. (2016). The Effect of Knowledge Based View on Sustainable Competitive Advantage. Accounting, 2(2), 67-80. doi:10.5267/j.ac.2016.1.005

Ridwan, R., & Husain, T. (2017). Pengaruh Independensi, Pengalaman, Dan Pertimbangan Profesional Auditor Terhadap Kelengkapan Bahan Bukti Audit (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta). MABISKA Jurnal, 2(1), 1-15.

Rocco, R. A., & Bush, A. J. (2016). Exploring Buyer-Seller Dyadic Perceptions of Technology and Relationships: Implications for Sales 2.0. Journal of Research in Interactive Marketing, 10(1), 17-32. doi:10.1108/JRIM-04-2015-0027

Rodrigues, G. P., & Martins, T. S. (2020). Sales Capability and Performance: Role of Market Orientation, Personal and Management Capabilities. Revista de Administração Mackenzie, 21(4). doi:10.1590/1678-6971/eRAMR200199

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Sani, A., Pusparini, N. N., Rizal, R., Khristiana, Y., Zailani, A. U., & Husain, T. (2020). E-Business Adoption Models in Organizational Contexts on The TAM Extended Model: A Preliminary Assessment. 8th International Conference on Cyber and IT Service Management (CITSM 2020). Pangkalpinang: UIN Syarif Hidayatullah. doi:10.1109/CITSM50537.2020.9268869

Sani, A., Rahman, T., Budiyantara, A., & Doharma, R. (2020). Measurement of readiness in IT adoption among SMEs manufacturing industry in Jakarta. International Conference on Science Education and Technology (ICOSETH) 2019, 23 November 2019, Surakarta, Indonesia. 1511, p. 012002. Surakarta, Indonesia: IOP Publishing Ltd. doi:10.1088/1742-6596/1511/1/012002

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DOI: https://doi.org/10.36587/probank.v1i1.1169

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