Determinants of Business Resilience in Small and Medium Enterprises in Pekalongan: Business Process Capability as a Mediating Variable

Authors

  • Muhammad Sulthoni Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan
  • Wahid Wachyu Adi Winarto Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan
  • Hendri Hermawan Adinugraha Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan
  • Ayatullah Sadali Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan
  • Ferida Rahmawati Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

DOI:

https://doi.org/10.21512/becossjournal.v6i2.11644

Keywords:

Adoption of Accounting Information Systems, Capabilities of Business Processes, Organizational Resilience

Abstract

The purpose of this article is to investigate the model of how business process skills, through system adoption, affect business resilience and performance. empirical research on small and medium-sized businesses that currently run their operations using ERP systems. The adoption of accounting information systems is shaped by the use of business intelligence, the deployment of dynamic accounting information systems, and human resource competences associated with the use of accounting information systems. Additionally, the adoption of accounting information systems and organizational resilience are moderated by business process capabilities. One way to get empirical data is through surveys. Path analysis was conducted using partial least squares. Information systems adoption as a foundation for enhancing organizational resilience, including the use of business intelligence, resource competences associated with accounting information system use, and dynamic accounting information system deployment. As a mediating variable, business process capability has the power to boost business resilience, which will enhance organizational performance.  Creation of ideas that serve as a foundation for assessing organizational performance and resilience models through the use of accounting information systems in business processes.

Dimensions

Plum Analytics

Author Biographies

Muhammad Sulthoni, Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

Faculty of Islamic Economics and Business

Wahid Wachyu Adi Winarto, Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

Faculty of Islamic Economics and Business

Hendri Hermawan Adinugraha, Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

Faculty of Islamic Economics and Business

Ayatullah Sadali, Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

Faculty of Islamic Economics and Business

Ferida Rahmawati, Universitas Islam Negeri KH. Abdurrahman Wahid Pekalongan

Faculty of Islamic Economics and Business

References

Al-Matari, A. S., Amiruddin, R., Aziz, K. A., & Al-Sharafi, M. A. (2022). The Impact of Dynamic Accounting Information System on Organizational Resilience: The Mediating Role of Business Processes Capabilities. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14094967

Banker, R. D., Bardhan, I. R., Hsihui, C., & Shu, L. (2006). Plant information systems, manufacturing capabilities, and plant performance. MIS Quarterly: Management Information Systems, 30(2), 315–337. https://doi.org/10.2307/25148733

Beck, F. (2016). Utilização da folga organizacional para o alcance dos objetivos financeiros e não financeiros de uma empresa familiar. Tese.

Cimellaro, G. P. (2016). PEOPLES: A Framework for Evaluating Resilience. Journal of Structural Engineering (United States), 142(10). https://doi.org/10.1061/(ASCE)ST.1943-541X.0001514

Dickinson, J. B. (2009). The role of business process capabilities and market-based assets in creating customer value and superior performance. Doctoral Thesis, September, 1–300. http://search.proquest.com/docview/304879297?accountid=14495%5Cnhttp://diana.uca.es:4550/resserv?genre=dissertations+&+theses&issn=&title=The+role+of+business+process+capabilities+and+market-based+assets+in+creating+customer+value+and+superior+performance

Elbashir, M. Z., Collier, P. A., & Davern, M. J. (2008). Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems, 9(3), 135–153. https://doi.org/10.1016/j.accinf.2008.03.001

Fahy, J., & Hooley, G. (2002). Sustainable competitive advantage in electronic business: Towards a contingency perspective on the resource-based view. Journal of Strategic Marketing, 10(4), 241–253. https://doi.org/10.1080/0965254022000014532

Fatorachian, H., & Kazemi, H. (2021). Impact of Industry 4.0 on supply chain performance. Production Planning and Control, 32(1), 63–81. https://doi.org/10.1080/09537287.2020.1712487

Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of information technology (it) on modern accounting systems. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2011.11.023

Ghozali, I., & Latan, H. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. BP Undip. Semarang.

Giudice, M. Del. (2016). The impact of IT-based knowledge management systems on internal venturing and innovation: a structural equation modeling approach to corporate performance. Journal of Knowledge Management, 20(3), 484–498. https://doi.org/10.1108/JKM-07-2015-0257

Herzallah, F. A. T., Al-Sharafi, M. A., Alajmi, Q., Mukhtar, M., Arshah, R. A., & Eleyan, D. (2019). Conceptualizing a model for the effect of information culture on electronic commerce adoption. In Advances in Intelligent Systems and Computing (Vol. 843, Issue November 2018). Springer International Publishing. https://doi.org/10.1007/978-3-319-99007-1_80

Hesam, D. (2017). Impact of Information Technology in Evolution of Traditional Accounting to Modern Accounting. International Journal of Management and Applied Science.

Karimi, J., Somers, T. M., & Bhattacherjee, A. (2007). The role of information systems resources in ERP capability building and business process outcomes. Journal of Management Information Systems, 24(2), 221–260. https://doi.org/10.2753/MIS0742-1222240209

Laub, J. A. (1999). Assessing the servant organization; Development of the Organizational Leadership Assessment (OLA) model. Dissertation Abstracts International.

Liang, T. P., You, J. J., & Liu, C. C. (2010). A resource-based perspective on information technology and firm performance: A meta analysis. Industrial Management and Data Systems, 110(8), 1138–1158. https://doi.org/10.1108/02635571011077807

Madanchian, M., Taherdoost, H., Madanchian, M., Taherdoost, H., Smes, M. E., Dlamini, T., Mohammed, M., Brown, R., Rocha, A., Cowling, M., Samir, M., Wellalage, N. H., Reddy, K., Mersha, D., Financing, I., Moussa, F., Neagu, C., Kornelius, Y., Buntuang, P. C. D., … Cillero, M. (2019). Exploring the determinants of SME ’ S choosing alternative financiers as compared to their primary. Sustainability (Switzerland), 10(1).

Massachusetts, C., & No, C. W. P. (2002). CENTER FOR INFORMATION SYSTEMS Massachusetts Institute of Technology IT Infrastructure for Strategic Agility Peter Weill , Mani Subramani , and Marianne Broadbent. Social Science Research.

Peng, J., Quan, J., Zhang, G., & Dubinsky, A. J. (2016). Mediation effect of business process and supply chain management capabilities on the impact of IT on firm performance: Evidence from Chinese firms. International Journal of Information Management, 36(1), 89–96. https://doi.org/10.1016/j.ijinfomgt.2015.09.006

Prasad, A., & Green, P. (2015). Organizational competencies and dynamic accounting information system capability: Impact on ais processes and firm performance. Journal of Information Systems, 29(3), 123–149. https://doi.org/10.2308/isys-51127

Qadir, J., Ali, A., ur Rasool, R., Zwitter, A., Sathiaseelan, A., & Crowcroft, J. (2016). Crisis analytics: big data-driven crisis response. Journal of International Humanitarian Action, 1(1), 1–21. https://doi.org/10.1186/s41018-016-0013-9

Qasem, Y. A. M., Abdullah, R., Yah, Y., Atan, R., Al-Sharafi, M. A., & Al-Emran, M. (2021). Towards the Development of a Comprehensive Theoretical Model for Examining the Cloud Computing Adoption at the Organizational Level. Studies in Systems, Decision and Control, 295(June), 63–74. https://doi.org/10.1007/978-3-030-47411-9_4

Qu, J., & Liang, L. (2010). RETRACTED ARTICLE: Research on the methods for technological inovation ability training of college students. In 2nd International Workshop on Education Technology and Computer Science, ETCS 2010. https://doi.org/10.1109/ETCS.2010.278

Rai, A., Patnayakuni, R., & Seth, N. (2006). Firm performance impacts of digitally enabled supply chain integration capabilities. MIS Quarterly: Management Information Systems, 30(2), 225–246. https://doi.org/10.2307/25148729

Rai, A., & Tang, X. (2010). Leveraging IT capabilities and competitive process capabilities for the management of interorganizational relationship portfolios. Information Systems Research, 21(3), 516–542. https://doi.org/10.1287/isre.1100.0299

Ravichandran, T. (2018). Exploring the relationships between IT competence, innovation capacity and organizational agility. Journal of Strategic Information Systems, 27(1), 22–42. https://doi.org/10.1016/j.jsis.2017.07.002

S.Day, G. (1994). The capabilities of market-driven organisation. Journal of Marketing, 58(4), 37–52. https://tutcat.linneanet.fi/cgi-bin/Pwebrecon.cgi?v2=1&ti=1,1&SEQ=20151206185005&SC=Title&SA=Market driven strategy : processes for creating value : with a new introduction /&PID=UKWgm-5lx0VVZAsxWDCvvPcVjM4z&SID=4%5Cnftp://ftp.repec.org/opt/ReDIF/RePEc/sy

Sun, Z., Strang, K., & Firmin, S. (2017). Business analytics-based enterprise information systems. Journal of Computer Information Systems, 57(2), 169–178. https://doi.org/10.1080/08874417.2016.1183977

Teece, D. (2016). Uncertainty, Innovation, and Dynamic Capabilities: 58(4), 5–12.

Teece, D. J., Pisano, G., & Shuen, A. (2009). Dynamic capabilities and strategic management. Knowledge and Strategy, 18(March), 77–116. https://doi.org/10.1093/0199248540.003.0013

Downloads

Published

2024-05-31

Issue

Section

Articles
Abstract 175  .
PDF downloaded 97  .