Pengelolaan Pengetahuan Di Industri Jasa: Studi Kasus Konsultan Pajak Dan Perencana Pernikahan

Authors

  • Agus Gunawan Parahyangan Catholic University
  • Yoke Pribadi Kornarius Parahyangan Catholic University
  • Angela Caroline Parahyangan Catholic University
  • Adrianus Tirta Parahyangan Catholic University

DOI:

https://doi.org/10.32534/jv.v18i3.4345

Abstract

Service industries, such as tax consultants and wedding planners, frequently utilize part-time workers to minimize operational costs. However, employing part-time staff can present certain drawbacks, such as the risk of knowledge loss due to high turnover rates. This research aims to explore the disparities in knowledge management practices between two service-oriented companies that employ different strategies for managing part-time employees. The study involved 22 tax consultant employees and 30 wedding planner employees, who participated by completing a questionnaire. Regression analysis was employed to test the relationships among the variables under investigation. The findings of the study reveal that knowledge management significantly influences employee innovative work behavior. Furthermore, variations in knowledge management practices were observed between the two businesses, primarily attributed to their distinct characteristics. This study highlights the importance of recognizing the divergent nature of sectors within the same industry and tailoring policies accordingly to suit their specific needs.

Keywords:

Pengelolaan , Pengetahuan, Perilaku , Kerja , Inovatif

References

Afsar, B., Masood, M., & Umrani, W. A. (2019). The role of job crafting and knowledge sharing on the effect of transformational leadership on innovative work behavior. Personnel Review, 48(5), 1186–1208. https://doi.org/10.1108/PR-04-2018-0133

Ambarsari, A., & Bay, A. Z. (2023). Pengaruh Knowledge Sharing dan Learning Organization terhadap Innovative Work Behavior pada Staf Fakultas USN Kolaka. 01(02), 78–84.

Anser, M. K., Yousaf, Z., Khan, A., & Usman, M. (2021). Towards innovative work behavior through knowledge management infrastructure capabilities Mediating role of functional flexibility and knowledge sharing. EUROPEAN JOURNAL OF INNOVATION MANAGEMENT, 24(2), 461–480. https://doi.org/10.1108/EJIM-09-2019-0250

Anser, M. K., Yousaf, Z., Yasir, M., Sharif, M., Nasir, M. H., Rasheed, M. I., Waheed, J., Hussain, H., & Majid, A. (2022). How to unleash innovative work behavior of SMEs’ workers through knowledge sharing? Accessing functional flexibility as a mediator. EUROPEAN JOURNAL OF INNOVATION MANAGEMENT, 25(1), 233–248. https://doi.org/10.1108/EJIM-11-2019-0332

Arini, S. C. (2022). Kerja Sampingan Jadi Kru WO Bisa Dapat Cuan Lumayan Nih! Mau Coba? Detikfinance. https://finance.detik.com/berita-ekonomi-bisnis/d-6387988/kerja-sampingan-jadi-kru-wo-bisa-dapat-cuan-lumayan-nih-mau-coba

Burke, R. J., Dolan, S. L., & Fiksenbaum, L. (2014). Part-time versus full-time work: an empirical evidence-based case of nurses in Spain. Evidence-Based HRM, 2(2), 176–191. https://doi.org/10.1108/EBHRM-02-2013-0001

Chen, W. J., & Cheng, H. Y. (2012). Factors affecting the knowledge sharing attitude of hotel service personnel. International Journal of Hospitality Management, 31(2), 468–476. https://doi.org/10.1016/j.ijhm.2011.07.005

Christine, M. N., Gichohi, P., & Nkaabu, C. (2019). Relationship between Knowledge Management and Innovative Work Behavior among Commercial Banks in Meru County , Kenya. Journal of Strategic Management, 3(2), 76–99.

Chu, C. P., Guo, W. C., & Lai, F. C. (2012). On the competition between an online bookstore and a physical bookstore. NETNOMICS: Economic Research and Electronic Networking, 13, 141–154. https://doi.org/10.1007/s11066-012-9068-y

Degen, A. A., & El-Meccawi, S. (2011). Bedouin chefs catering Bedouin weddings in the Negev Desert of Southern Israel. International Journal of Business and Globalisation, 7(3), 303–318. https://doi.org/10.1504/IJBG.2011.042060

Gold, A. H., Malhotra, A., & Segars, A. H. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214. https://doi.org/10.1080/07421222.2001.11045669

Gunawan, R. M. B., & Widodo, W. (2021). Analyzing the effect of knowledge management and teaching creativity on innovative work behavior: The organizational empowerment perspective. Management Science Letters, 619–626. https://doi.org/10.5267/j.msl.2020.9.005

Gupta, S., & Rodriguez, M. L. (2017). Amazon in 2017. Harvard Business School Case Study, 514–025.

Harmana, I. M. D. (2021). Pengaruh Pengalaman, Idealisme dan Komitmen Profesional pada Pembuatan Keputusan Etis Konsultan Pajak. Accounting Profession Journal (APAJI), 3(1), 9–20. https://doi.org/https://doi.org/10.35593/apaji.v3i1.22

Hidalgo, E. S., Ball, M. P., Opoix, M., & Tzovaras, B. G. (2022). Shared motivations, goals and values in the practice of personal science: a community perspective on self-tracking for empirical knowledge. Humanities and Social Sciences Communications, 9(1), 1–12. https://doi.org/10.1057/s41599-022-01199-0

Janssen, O. (2000). Job demands, perceptions of effort-reward fairness and innovative work behaviour. Journal of Occupational and Organizational Psychology, 73(3), 287–302. https://doi.org/10.1348/096317900167038

Jaworski, C., Ravichandran, S., Karpinski, A. C., & Singh, S. (2018). The effects of training satisfaction, employee benefits, and incentives on part-time employees’ commitment. International Journal of Hospitality Management, 74, 1–12. https://doi.org/10.1016/j.ijhm.2018.02.011

Kusuma, D. R., & Fikri, M. A. (2022). Pengaruh Kepemimpinan Transformasional terhadap Kinerja Organisasi: Peran Pemediasi Berbagi Pengetahuan. Jurnal Value : Jurnal Manajemen Dan Akuntansi, 17(3), 219–235. https://doi.org/https://doi.org/10.32534/jv.v17i3.2589

Lee, H., & Choi, B. (2003). Knowledge Management Enablers, Processes, and Organizational Performance: An Integrative View and Empirical Examination. Journal of Management Information Systems, 20(1), 179–228. https://doi.org/https://doi.org/10.1080/07421222.2003.11045756

Leonard, D., & Sensiper, S. (1998). The role of tacit knowledge in group innovation. California Management Review, 40(3), 112–132. https://doi.org/10.2307/41165946

Maiyana, E., Susanti, M., & Rahayu, F. (2019). Penyewaan Online Wedding Organizer Berbasis Web. JURNAL SAINS DAN INFORMATIKA Research of Science and Informatic, 5(1), 24–30. https://doi.org/http://doi.org/10.22216/jsi.v5i1.4158

Marqués, D. P., & Simón, F. J. G. (2006). The effect of knowledge management practices on firm performance. Journal of Knowledge Management, 10(3), 143–156. https://doi.org/10.1108/13673270610670911

Mawaddah, F., & Ramayanti, R. (2022). Pengaruh Kualitas Pelayanan, Sanksi, Biaya Kepatuhan Dan Kemudahan E-Filling Terhadap Kepatuhan Wajib Pajak. Trilogi Accounting and Business Research, 3(2), 1–12. https://doi.org/10.31326/tabr.v3i2.1400

Mediaindonesia. (2023). Industri Layanan Pernikahan Berpotensi Menjadi Panggung Bisnis. Mediaindonesia. https://mediaindonesia.com/ekonomi/555679/industri-layanan-pernikahan-berpotensi-menjadi-panggung-bisnis

Mun, S. G., & Jang, S. C. (Shawn). (2018). Restaurant operating expenses and their effects on profitability enhancement. International Journal of Hospitality Management, 71, 68–76. https://doi.org/10.1016/j.ijhm.2017.12.002

Napitupulu, B. B. J., Johan, M., Budiadnyana, G. N., Hutagalung, D., & Multi, N. (2021). Pengaruh Knowledge Management terhadap Kinerja Inovasi: Studi Kasus Perusahaan Manufaktur Indonesia. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(1), 253–268. https://doi.org/https://doi.org/10.36407/jmsab.v4i1.319

Nonaka, I., & Konno, N. (1998). The Concept of “Ba”: BUILDING A FOUNDATION FOR KNOWLEDGE CREATION. CALIFORNIA MANAGEMENT REVIEW, 40(3), 40–54. https://doi.org/https://doi.org/10.2307/41165942

Phung, V. D., Hawryszkiewycz, I., Chandran, D., & Ha, B. M. (2019). Promoting knowledge sharing amongst academics: A case study from Vietnam. Journal of Information and Knowledge Management, 18(3), 1950032. https://doi.org/10.1142/S0219649219500321

Sabherwal, R., Steelman, Z., & Becerra-Fernandez, I. (2023). Knowledge management mechanisms and common knowledge impacts on the value of knowledge at individual and organizational levels. International Journal of Information Management, 72(July 2022), 102660. https://doi.org/10.1016/j.ijinfomgt.2023.102660

Sadq, Z. M., Sabir, H. N., & Saeed, V. S. H. (2018). Analyzing the Amazon success strategies. Journal of Process Management and New TechnologiesNew Technologies, 6(4), 65–69. https://doi.org/10.5937/jouproman6-19264

Said, A. R., Abdullah, H., Uli, J., & Mohamed, Z. A. (2014). Relationship between Organizational Characteristics and Information Security Knowledge Management Implementation. Procedia - Social and Behavioral Sciences, 123, 433–443. https://doi.org/10.1016/j.sbspro.2014.01.1442

Shea, T., Usman, S. A., Arivalagan, S., & Parayitam, S. (2023). “Knowledge management practices” as moderator in the relationship between organizational culture and performance in information technology companies in India. VINE Journal of Information and Knowledge Management Systems, 53(4), 719–747. https://doi.org/10.1108/VJIKMS-12-2020-0232

Sigalas, C., Economou, V. P., & Georgopoulos, N. B. (2013). Developing a measure of competitive advantage. Journal of Strategy and Management, 6(4), 320–342. https://doi.org/10.1108/JSMA-03-2013-0015

Singh, M. D., Kant, R., & Narain, R. (2008). Knowledge Management practices: a sectorial analysis. Int. J. Innovation and Learning, 5(6), 683–710.

Sollitto, M., Martin, M. M., Dusic, S., Gibbons, K. E., & Wagenhouser, A. (2016). Assessing the supervisor-subordinate relationship involving part-time employees. International Journal of Business Communication, 53(1), 74–96. https://doi.org/10.1177/2329488414525462

Wells, J. R., Danskin, G., & Ellsworth, G. (2018). Amazon.com, 2018. Harvard Business School Case Study, 716–402.

Westerhold, C. M., Wortman, S., Todd, K., & Golick, D. (2018). Knowledge of pollinator conservation and associated plant recommendations in the horticultural retail industry. HortTechnology, 28(4), 529–535. https://doi.org/10.21273/HORTTECH03973-18

Widodo, W., & Gunawan, R. M. B. (2021). Effect of grit on the teaching creativity of Indonesian teachers: The mediating role of organizational commitment and knowledge management. Cogent Education, 8(1), 2006111. https://doi.org/10.1080/2331186X.2021.2006111

Yasir, M., Majid, A., Yousaf, Z., Nassani, A. A., & Haffar, M. (2023). An integrative framework of innovative work behavior for employees in SMEs linking knowledge sharing, functional flexibility and psychological empowerment. EUROPEAN JOURNAL OF INNOVATION MANAGEMENT, 26(2), 289–308. https://doi.org/10.1108/EJIM-02-2021-0091

Zhuo, F., & Yuan, L. (2022). The impact of knowledge distance on turnover intention of millennial employees: from the perspective of Mianzi. Journal of Knowledge Management, 26(10), 2558–2578. https://doi.org/10.1108/JKM-07-2021-0542

Downloads

Published

2024-01-02

How to Cite

Gunawan, A., Pribadi Kornarius, Y. ., Caroline, A., & Tirta, A. (2024). Pengelolaan Pengetahuan Di Industri Jasa: Studi Kasus Konsultan Pajak Dan Perencana Pernikahan. Value : Jurnal Manajemen Dan Akuntansi, 18(3), 1058–1068. https://doi.org/10.32534/jv.v18i3.4345