Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia

Written by Ida Bagus Udayana Putra, I Made Suniasta Amerta
on January 31, 2023

Jurnal Ilmiah Akuntansi dan Bisnis

Vol. 18 No. 1, January 2023

AFFILIATION:

^1,2Faculty of Economics and Business Warmadewa University

*CORRESPONDENCE:

[email protected]

THIS ARTICLE IS AVAILABLE IN:

https://ojs.unud.ac.id/index.php/jiab

DOI:

10.24843/JIAB.2023.v18.i01.p06

CITATION:

Putra, I. B. U. & Amerta, I. M. S. (2023). Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia. Jurnal Ilmiah Akuntansi and Bisnis, 18(1), 75-89.

ARTICLE HISTORY Received:

12 December 2022

Revised:

19 January 2023

Accepted:

29 January 2023

Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia

Ida Bagus Udayana Putra¹*, I Made Suniastha Amerta²

Abstract

Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesia. The service-oriented strategy had a significant good and direct influence on business services, while the greater service-oriented strategy had an extra influence on the respondents' organizational readiness and knowledge exchange. Through their business services, service-oriented firms seek to delight customers, produce and deliver customer value in the marketplace, and enhance their company's performance and profitability. In order to meet the everincreasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, self-sufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies.

Keywords: business strategy, business process, governance, business information system

Introduction

In intense competition, business organizations are under constant pressure to examine and improve their performance to meet the rising expectations of investors, employees, and consumers (Asry et al., 2018). Moreover, investors, employees, and customers desire advances in this field of company services during the pandemic recovery period. During the COVID-19 epidemic, we discovered that many customers utilized services such as food and product delivery (Saputra, 2021). Therefore, businesses should reinforce their corporate culture and services-focused strategy. In this study, however, the individual understanding of corporate culture in service-oriented business service strategies is called into doubt (Abdullah et al., 2020). This study was carried out to see whether each participant who is also a purchaser is aware of the strategy employed by business services firms in terms of business processes, governance, process-aware information systems, the nature of business services, organizational readiness, and knowledge sharing (Laeheem, 2018). The

problem with this study is that not all persons are aware of the organizational culture and service-oriented strategy utilized by business services businesses. Furthermore, some individuals merely criticize and wish for service enhancements. These individuals need to attempt to comprehend the hurdles or strategic planning involved in providing the finest service for them (dos Santos et al., 2017).

The individual needs to be made aware of the organizational culture that is essential for business services organizations to boost staff morale and brand recognition and to give the best and most distinguished service to their consumers (Giampietri et al., 2018). Organizational culture has been highlighted as both a valuable intangible asset and a barrier to imitation with substantial performance implications. Hendri et al. (2020) claimed that organizational culture serves two purposes: it enables internal integration and adjusts to changes in the external environment. According to Saputra et al. (2021), examining organizational culture could aid in comprehending performance as companies respond to changing conditions based on their existing culture. This study aimed to assess individuals' comprehension of organizational culture and service-oriented strategies that support business services businesses' internal business operations. In addition, this study aims to increase awareness of this topic and stimulate curiosity by determining how many individuals or respondents are familiar with the organizational culture and service-oriented approach of business services businesses (Sá et al., 2018).

The researcher determined that the theory of business by Drucker (1994) is appropriate for this study. This theory addresses the assumptions used to construct the behaviour or culture of an organization. According to Miemczyk et al. (2016), the Business theory is tied to our three-part research framework, which consists of the environment, mission, and core competencies. First are the assumptions about the business or organization's environment linked to Independent Variables, such as business processes, governance, and process-aware information systems. These assumptions about the corporate environment define the character of business, its purpose, and the culture and ethics of business. The unique goal of the firm or organization is assumed to be linked between the mediating variable, business services, and the dependent variable, a service-oriented strategy (Asher et al., 2015). These assumptions on the business mission establish what the business objective considers to be substantial results in enhancing the economy and society/lifestyle at large. The third factor in analyzing is the assumptions regarding the essential competencies required to achieve the organization's mission (Muisyo et al., 2022). This theory relates to service-oriented strategy because we discovered a supporting statement stating that "the second perspective on service orientation, such as an organizational view, is required to study a company's service-oriented strategy because business services are enabled within an organization." A service-oriented strategy emphasizes how an organization is internally connected with its environment, mission, and core competencies to retain its leadership and commercial objectives (Lu et al., 2021).

The service-oriented approach most closely relates to business services. Through the business services they provide, service-oriented firms will seek to please customers, generate and deliver customer value (e.g., service quality and service value), and improve company performance and profitability (Sá et al., 2018). Evidence from anecdotal stories, in-depth case studies and conceptual frameworks in service operations management has consistently indicated that examples of business service delivery require a comprehensive approach. These utilize "bundles of best practices" as the foundation for their operational skills to constantly deliver exceptional services and

achieve outstanding business outcomes (Aharoni, 2018; Chandra, 2017). According to the previous study, the availability and demand for a company's business services impact its service-oriented strategy (Buxel et al., 2015; Sara & Saputra, 2021). According to Sorin & Carmen (2012), business services encompass a vast array of services (such as legal, accounting, product and end-user service design, research and development, and (information) technology support). Organizations divide their enterprise and associated business services into smaller, independent business components that may interact to increase efficiency. Therefore, commercial services must adopt business-oriented tactics if they are to provide superior services. The association between attitude loyalty to favoured brands and behavioural brand loyalty to corporate services is good (Lee et al., 2016). The relationship between satisfaction with priority brands and loyalty to the attitude of business services towards priority brands is good. Participation in the product category positively correlates with brand loyalty for the top business services brands. Participation in the product category correlates favourably with satisfaction with the top business services brands (Al & Anıl, 2016). For all of those reasons, there is a hypothesis. H1: Business services are positively influenced by a service-oriented strategy to create attitude loyalty to preferred companies.

At the organizational level, two essential dimensions of readiness are proposed: commitment, which is defined as the extent to which employees value and share a commitment to make a change, and efficacy, which is defined as employees' belief in their own and their organization's ability to implement the necessary changes (Sisaye & Birnberg, 2010). The capability to address the readiness requirements of different groups provides a practical technique for addressing readiness gaps within the organization (D’Agostino, 2017). Prior to implementation, viewing preparedness development as a stage-based process provides sufficient time and space for successful cross-organizational engagement (Warrick, 2017). Considered a prerequisite for successful organizational transformation, readiness is typically incorporated into a larger project planning and implementation framework (Cadez & Guilding, 2012). However, organizational readiness could provide the corporation with competitive benefits as it prepares to develop robust strategies or plans in the future.

H2: A service-oriented strategy is effectively influenced by organizational readiness.

Knowledge sharing approaches do not immediately increase service firms' effectiveness. On the other hand, information exchange techniques might result in intermediate outcomes that improve organizational performance (Demartini & Paoloni, 2013). These basic differences also impact the incorporation and management of knowledge in business processes. Knowledge exchange may be unidirectional, characterized by one-way traffic (Iqbal & Sholihin, 2019). In an outsourcing agreement, for instance, clients and their suppliers share expertise regarding the delivery of products or services (Zameer et al., 2018). However, this does not imply that providers will inevitably share their expertise with clients. Typically, companies whose business is sales knowledge and expertise, like market researchers or news organizations, engage in unilateral knowledge sharing. In other instances, the logic of cooperation implies bilateral or mutually advantageous knowledge sharing (Muwardi et al., 2020). Numerous scholars have claimed that service-oriented businesses are more dependent on knowledge work and, thus, place a greater emphasis on knowledge resources (Iqbal & Sidhu, 2019). Especially in newly distributed businesses, the effectiveness of knowledge sharing between individuals, teams, and units is crucial to their success. Knowledge sharing could provide the corporation with the necessary resources to create effective

business-oriented strategies.

H3: Knowledge sharing positively influences a service-oriented strategy.

Business process management is a management method that optimizes the execution of business processes inside a company. According to Ojo et al. (2015), business procedures should be centred on how a corporation that must generate revenue manages its commercial activities. According to Muisyo et al. (2022), a (business) process is a methodical, measurable sequence of operations designed to generate a specified result for a certain customer or market. It suggests a high emphasis on how work is performed inside an organization, as opposed to what is performed, as in product focus. Thus, a process is an organized ordering of labour activities through time and space, with a beginning and an end, as well as clearly defined inputs and outputs (Zvezdov, 2012). Adopting a process-oriented perspective necessitates embracing the customer's viewpoint. The framework by which a firm achieves its objectives and provides value to its customers is its processes. A business process is a thorough, dynamically coordinated series of activities or logically related tasks that must be completed to deliver value to customers or achieve other strategic goals (Mishra & Yadav, 2021). The business process is essential for delivering customer services because it aligns with business objectives. People have known for decades that businesses must regularly revamp their business processes to keep their operational methods in line with their evolving business requirements (Hellmeister & Richins, 2019). Changes to business processes must be carefully comprehended and articulated, and their impact must be precisely stated. To obtain this insight, it is necessary to develop business process models (Wagner, 2009).

H4: The business processes are positively aligned with a service-oriented strategy.

H4a: The relationship between business processes alignment for strategy implementation was integrated with business services.

The governance or management processes required by the service component for autonomous operations, including metrics and procedures for motivation, performance, and accountability for organizational and business success, are described by Baumgartner & Rauter (2017); governance is essential to the creation of a business service-oriented strategy in order to improve the performance of business services. Examining the relationship between corporate governance and corporate performance is conducted by returning the corporate governance mechanism's variables and the profitability control variables (Almaqtari et al., 2022).

H5: The governance influences service-oriented strategy effectively.

H5a: The relationship between governance and implementation of a service-oriented strategy is mediated by an aligned business services organization is mediated by an organization’s integrated business services.

Process-Aware Information System (PAIS) is a software system that organizes and executes operational processes involving people, applications, and data sources based on process models capable of delivering effectiveness in service-oriented contexts (Ernawati, 2005). PAIS facilitates the automation of corporate processes and service delivery (Amanda & Restuti, 2018). Based on a process model, a software system controls and executes operational processes involving personnel, applications, and/or information sources (Anthony, 2019). Process-Aware Information System (PAIS) is one of the independent factors that could drive the services-oriented approach, given that all business services must use technology to deliver their services to the client in this era of digitalization. Today, organizations are investing in technologically enabled business

environments, and as a result, opportunities to build business value through service partnerships have emerged (Chandra, 2017). Consequently, a new service-oriented way of thinking is emerging, utilizing technology to adapt to altering circumstances (Cruz et al., 2020). Service orientation produces online services that are modular, accessible, and interoperable (Tuan, 2021), enabling firms to reinvent business processes by reusing and integrating existing (web) services. In unusual instances, users are not only permitted to stray from prescribed processes but also gain and utilize knowledge of previously performed modifications. When comparable instance deviations occur frequently, process engineers can construct more accurate process models from them (Hadid & Al-Sayed, 2021).

H6: The Process-Aware Information System (PAIS) is positively aligned with a business-oriented strategy.

H6a: The relationship between Process-Aware Information System (PAIS) integrated and the implementation of a service-oriented strategy is mediated by an aligned business services organization.

Research Method

This study includes seven constructs. Each construct was measured with multiple items, all of which had been adopted or adapted from previous studies. To measure the determinants of the business processes (BUP), governance (GVN), process-aware information systems (PAIS), business services (BUS), organizational readiness (ORG) and knowledge sharing (KSH), and service-oriented strategy (SOS) were constructed. The research uses a quantitative approach. Data collection was done by distributing online questionnaires to the respondents. The questionnaires were distributed using social media designed in google forms to help gather respondents. In this questionnaire, there are 5 Likert Scales used such as: (1) strongly disagree; (2) disagree; (3) neutral; (4) agree, and (5) strongly agree. The questionnaire managed to attract 200 respondents.

Figure 1 depicts the proposed conceptual model for the research and explains the path linkages. The theoretical model proposes that business processes, governance,

Figure 1. Research Model Framework

Source: Processed Data, 2022

PAIS, organizational readiness, knowledge exchange, and business services have direct effects on service-oriented strategy. However, the business services area has also mediated business processes, governance, and PAIS.

This study assessed an individual's comprehension of organizational culture and service-oriented strategy as they pertain to a business services corporation. The researcher utilizes Google forms for decision-making, sampling, and obtaining samples from respondents to the conducted study. The researcher collected responses from all respondents, whether they worked in the government sector or the private sector, were self-employed, jobless, in retirement, or were students. The researcher invited each respondent to complete the questionnaire since they are consumers who utilize various business services organizations' services to conduct their daily operations. The researcher included respondents' demographic information on the online questionnaire's first page. In the second section of this questionnaire, the researcher lists seven variables, each with several items. A statement regarding business processes, governance, process-aware information systems, business services, organizational readiness and knowledge exchange, and service-oriented strategy are included in this part. At the conclusion of this questionnaire, respondents were asked some open-ended questions. The responses to this questionnaire are useful for performing this investigation.

This research processed demographic data using SPSS while using a framework and hypothesis test using SmartPLS. In the social sciences, PLS structural equation modelling techniques have become one of the most important recent developments in multivariate analysis and are now widely used. The findings and results of SmartPLS for this research are provided in the following section. These methods used include t-test analysis, correlation analysis, factor analysis, path coefficients, etc.

Results and Discussion

The questionnaires were distributed to two hundred respondents. The majority, 52.0% of respondents, were male, and 48.0% were female. Based on age, the majority of

Figure 2. Structural Model (Research Framework)

Source: Processed Data, 2022

respondents were between 18-27 years old at 38.5%, while 33.5% of respondents from 28-37 years old, 15.0% from 38-47 years old, 10.5% between 28-57 years old and more than 58 years old were 2.5% of respondents. Most respondents based on education level were undergraduate 42.5%, followed by diploma level with 32.5%, respondents from postgraduate 15.5% and 9.5% were from high school level. Looking forward to occupation, 41.0% of respondents were from the private sector, while 26.5% were from the government sector. The self-employed and unemployed shows that each of them almost shows the same percentage equation where self-employed with 17.5% of respondents and 13.5% of respondents were unemployed, and 1.5% of respondents were from retirement. Next, the majority 29.5% were from respondents that come with a monthly income below IDR 7 million, 28.0% of respondent's incomes were below IDR 10,5 million, monthly income more than IDR 10,5 million, 22.0% of respondents and 20.5% were below IDR 3,5 million of monthly income. Based on work experience, the majority 45.5% of respondents have experience of more than six years, while 24.5% of respondents have 1-3 years of experience, 17.5% of respondents were below one year, and 12.5% of respondents had about 4-6 years of experience in work. And in terms of the nature of the job, the majority, 74.5% of respondents, were permanent employment, 15.0% of respondents were temporarily employed, and none were 10.5% of respondents.

The structural model analysis data were processed using SmartPLS to create a conceptual framework for this research. The findings and results of SmartPLS come from factor loading analysis, Pathway analysis (direct and indirect effect of variables), R-Square (%) analysis, the significance of research (bootstrapping) and the goodness of FIT indexes. Based on the structural model analysis, we create a detailed research framework based on the hypotheses with a conceptual framework that has been shown in the literature review.

Figure 3. Detailed Research Framework

Source: Processed Data, 2022

Figure 4. Factor Loading and R-Square Analysis

Source: Processed Data, 2022

As shown in the Figure 4, after we made calculations of PLS Algorithm using Smart PLS, the significance factor loading of each item's variables was more than 0.5. Meanwhile, the R-Square for Business Services (Mediating Variable) is 0.592, and for Service Oriented Strategy (Dependent Variable) is 0.551.

This bar chart displays the standardized path coefficient for each path. As stated in the bar chart above, the path between Business Processes to Business Services is β=0.436, considered acceptable and a good fit. The second path between Business Processes and Service Oriented Strategy is β=0.321, considered slightly a good fit but still acceptable. The third path between Business Services and Service Oriented Strategy is β=0.219, considered slightly acceptable but not in good fit. Next, the path between Governance and Business Services is β=0.420, considered acceptable and in good fit. Meanwhile, the path coefficient between Governance to Service Oriented Strategy and Knowledge Sharing to Service Oriented Strategy is β=-0.082 and β=-0.138, respectively, which are considered unsuitable and unacceptable. As for the path between

Path Coefficients

Figure 5. Path coefficients

Source: Processed Data, 2022

Organizational Readiness and Service Oriented Strategy, is β=0.454 considered acceptable and a good fit. Finally, while the path within the Process Aware Information Systems to Business Services, β=0.003 and Service Oriented Strategy, β=0.014 were not considered acceptable and not in good fit.

This research adopted the T-value analysis to show the degree of agreement analyzed by each questionnaire item. As a result, the pathway the level of significance was more than (T=1.96) are Business Processes to Business Services (T=4.666), Business Processes to Service Oriented Strategy (T=3.292), Business Services to Service Oriented Strategy (T=2.022), Governance to Business Services (T=5.147), and Organizational Readiness to Service Oriented Strategy (T=4.826). Meanwhile, the pathway that a level of significantly lesser than (T=1.96) are Governance to Service Oriented Strategy (T=1.066), knowledge Sharing to Service Oriented Strategy (T=1.336), PAIS to Business Services (T=0.014), and PAIS to Service Oriented Strategy (T=0.179).

This research shows the new pathway (hypothesis) from the bootstrapping model. Thus, in this hypothesis testing results show the standardized path coefficient and path significance for each path. Business services (p=0.044) positively and significantly affected service-oriented strategy. In this research, we hypothesized that H1 was supported Munoz-Leiva et al. (2017); our research contributes to service-oriented literature by operationalizing the implementation of an organization's service-oriented strategy. The authors found that a service-oriented strategy influences service-oriented project success positively. Based on a unique data set, we extended these findings by

Table 1. Bootstrapping Model: T-value of Pathway Analysis

	Original Sample (0)	Sample Mean (M)	Standard Deviation (STDEV)	T Statistics (IO/STDE VI)	P values
Business Processes--> Buress Services	0.436	0.431	0.093	4.666	0.000
Business Processes--> Service Oriented Strategy	0.323	0.309	0.098	3.292	0.000
Business Services--> Service-Oriented Strategy	0.218	0.199	0.108	2.022	0.044
Governance-> Business Services	0.421	0.424	0.082	5.147	0.000
Governance-> Service- Oriented Strategy	-0.086	-0.096	0.081	1.066	0.288
Knowledge Sharing -- >Service Oriented Strategy	-0.141	-0.101	0.106	1.336	0.183
Organizational readiness --> Service-Oriented Strategy Process Aware Information	0.457	0.465	0.095	4.826	0.000
System--> Business Services	0.001	0.006	0.102	0.014	0.989
Process Aware Information System--> Service Oriented Strategy	0.016	0.017	0.09	0.179	0.858

Source: Processed Data, 2022

studying business services. Next, organizational readiness (p=0.000) had a positive and significant effect on service-oriented strategy. Therefore, H2 was supported. Knowledge sharing (p=0.183) had a negative and significant effect on service-oriented strategy. Thus, H3 was unsupported. Business processes (p=0.001) had a positive and significant effect on service-oriented strategy. We hypothesized that H4 was supported. Business processes (p=0.000) had a positive and significant effect on business services. In this research, we hypothesized that H4a was supported. Governance (p=0.288) had a negative and significant effect on service-oriented strategy. In this research, we hypothesized that H5 was unsupported. Governance (p=0.000) had a positive and significant effect on business services. In this research, we hypothesized that H5a was unsupported. Process-Aware Information System (PAIS) (p=0.858) had a negative and significant effect on service-oriented strategy. In this research, we hypothesized that H6 was unsupported. Process-Aware Information System (PAIS) (p=0.989) had a negative and significant effect on business services. In this research, we hypothesized that H6a was unsupported.

The following observations were noted regarding the mediating role of business services between three independent variables (i.e., business processes, governance, and PAIS to service-oriented strategy). As we found the indirect effect between business processes, governance and PAIS, and service-oriented strategy, the mediation test results show that business services could not mediate these path relationships because H6a has been unsupported. The specific indirect effect value between business processes → business services → service-oriented strategy is (β=0.436, t 4.666, p < 0.000). Thus, H4a is supported. The specific indirect effect value between governance, business services, and service-oriented strategy is (β=-0.082 and β=-0.138, t 5.147, p < 0.000). Thus, H5a is supported, and for PAIS, business services and service-oriented strategy is (β=0.003 and β=0.014, t 0,014, p < 0.989). In other words, H6a is unsupported by the model.

In order to meet the ever-increasing demands of investors, workers, and consumers, business organizations are continuously compelled to assess and enhance their performance in competitive markets (Gannon et al., 2015; Hutahayan, 2020). During the pandemic recovery period, investors, employees, and customers seek enhancements in this area of firm services. We discovered that many consumers utilized food and goods delivery services during the COVID-19 pandemic (Loehr et al., 2021; Saputra, 2021). Therefore, organizations should further enhance their company culture and services-oriented strategy. This study casts doubt on the individual understanding of corporate culture in service-oriented approaches to commercial services (Buxel et al., 2015; Wong & Kwan, 2001). Specifically, we intended to examine the interaction between Business Processes, Governance, Process-Aware Information Systems, Business Services, Organizational Readiness, and Knowledge Sharing (Lee et al., 2003; Petzer et al., 2008). This study aimed to analyze the individuals' service-oriented strategies throughout the recovery from the covid-19 pandemic in their respective businesses. The investigation indicated that the observations are consistent with the proposed hypothesis. Here are some of the most important findings from our investigation (Filho et al., 2010; Sá et al., 2018).

Conclusion

This research challenges the notion of organizational culture within the framework of a service-oriented approach to commercial services. The poll was measured statistically using Google Forms distributed via social media - Whatsapp, Facebook, Twitter, and Instagram applications, with around 200 respondents. The service-oriented strategy had an extremely positive and direct effect on business services, while the higher service-oriented strategy had additional effects on organizational readiness and knowledge exchange among responders. Researchers have reached their intended goal, allowing them to conclude that the majority of participants agreed that one organizational preparation and information sharing fully mediate their relationship.

Below are the results of the structural analysis that was improved based on the outer loading through Smart PLS. We stated that a few items and variables need to be eliminated from this research because of the negative factor loading. The variables that have already been eliminated from this journal are Knowledge Sharing (KSH) and Process Aware Information Systems (PAIS). As for the items that have already been eliminated from this journal are BUP2 and BUP5 from the Independent Variable of Business Processes.

Businesses employing a service-oriented strategy were encouraged to consult this report. For organizational and corporate success, the researcher recommended that the service component have autonomous operations, including metrics and processes for motivation, performance, and accountability. Governance is essential for building business service-oriented initiatives in order to enhance the performance of business services. Aside from that, it will also assist them in determining whether the identified factors have an effect on trust and customer satisfaction. The service-based sector is most closely associated with business services. Through the business services they offer, service-oriented firms seek to delight customers, produce and deliver customer value (e.g., service quality and service value) in the marketplace, and enhance their company's performance and profitability. In order to meet the ever-increasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, selfsufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies.

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