Journal On Management and Education Human Development 2022, Issue 01 Volume 02, Pages: 119-126

J. Management & Education

Human Development

ISSN: ISSN: 2775 - 7765

web link: http://www.ijmehd.com

The Impact of Implementation Strategic Management

and Technology on SMEs in South Sulawesi
1
Hendriadi, 2Megawaty, 1Muh. Zabir Zainuddin, 1Badaruddin
1
Universitas Sulawesi Tenggara, Indonesia
2
Institut Bisnis dan Keuangan Nitro, Indonesia

Received: 20/08/2021 Accepted: 26/11/2021 Published: 13/02/2022

Representative e-mail: -
ABSTRACT
The increasingly dynamic market conditions and competition between companies encourage business owners, including
small and medium business owners (SMEs) in Indonesia and other countries to understand how SMEs can maintain or
improve marketing and financial performance in the era of digitalization. To compete, strategic management and expert
policies encourage companies, including SMEs to apply practices in the field of strategic management in today's
digitalization era. This study aims to measure how strong the influence of implementing strategic management practices
and digitalization on the performance of SMEs in Sulawesi-South Indonesia (Makassar, Gowa, Maros, & Pare-Pare),
especially performance related to sales turnover, break-even point (BEP), and profit. This study uses quantitative
methods with primary data and data sources through the interview process and questionnaires. The interview process
was conducted with the heads of small and medium enterprises (SMEs) in South Sulawesi (Makassar, Gowa, Maros, &
Pare-Pare), while the questionnaires were distributed directly to 200 respondents by survey officers. Of the 200
questionnaires distributed to respondents, 180 of them (90%) met the requirements for processing and analysis. The
results showed that Strategic Planning had a negative and significant effect on the sales volume of SMEs, Strategic
Planning had a positive and insignificant effect on the BEP of SMEs, Strategic Planning had a negative and significant
effect on SME Business Profit, Implementation Strategy had a negative and insignificant effect on the volume SME sales,
Implementation Strategy has a positive and insignificant effect on SME BEP, Implementation Strategy has a negative
and insignificant impact on SME Business Profits, Strategic Evaluation has a positive and significant impact on SME
sales volume, Strategic Evaluation has a positive and significant impact on SME BEP , Strategic Evaluation has a
negative and insignificant effect on SME operating profit, the use of technology has a positive and insignificant effect on
the sales volume of SMEs, the use of technology has a negative and negative effect. not significant to the BEP of SMEs,
the use of technology has a positive and significant effect on the operating profit of SMEs.

Keywords: Management Strategic, SMEs, and Technology

I. INTRODUCTION
With increasingly fierce business competition and increasingly dynamic market conditions, many small and
medium-sized enterprises (SMEs) in Indonesia and in other countries are expanding their efforts to understand how
SMEs can maintain or improve their marketing and financial performance. In order to be competitive, some strategic
management and policy experts have pushed for the influence of strategic management practices on performing
companies. The results of previous studies indicate that the relationship between strategic management practices and
firm performance is inconsistent. Some argue that there is a strong relationship between the two variables, but no less
believe that the two variables do not have a strong influence relationship [1]; [2]. As a result, to date there is still a
research gap with respect to the effects of strategic management practices on business performance.
This study aims to measure how strong the influence of strategic management practices and the use of technology
on the performance of SMEs in the Province of South Sulawesi (Makassar, Gowa, Maros, & Pare-Pare), Indonesia in

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particular related to performance with sales volume, break-even point (BEP), and profit. This NS study also explores
whether education level and size of SMEs have a role in moderating the effect of strategic management practices on
sales volume, BEP and SME profits.

II. LITERATURE REVIEW

The literature review will explain and discuss the characteristics of small and medium enterprises (SMEs),
strategic management practices, and business performance.
2.1 SMEs Characteristic
Several agencies and regulators in Indonesia have established small and medium enterprises (SMEs), such as the
State Ministry of Cooperatives and Small and Medium Enterprises, Central Bureau of Statistics (BPS), Minister of
Finance Decree no. 316/KMK.016/1994 dated 27 June 1994, and law number 20 of 2008. This research is based on the
notion of the Central Statistics Agency (BPS) related to SMEs using the number of workers to distinguish between
micro, small and medium enterprises. The Central Statistics Agency (BPS) provides a definition of SMEs based on labor
quantity. According to BPS, micro, small, and medium enterprises are business entities with less than 5 workers each, 5
to 19 workers, and 20 to 99 workers each. Furthermore, law number 20 of 2008 states that small businesses are
productive economies that stand alone by companies, which are carried out by individuals or business entities that are
not subsidiaries or are not branches of companies that are owned, not controlled or become a direct part or indirectly
from a big business. In general, the characteristics of SMEs in Indonesia are as follows:
a. There is no clear separation between the owners and managers of the company. The owner also acts as a SME
manager.
b. Capital is provided by the owner or a small group of capital owners.
c. The area of operation is generally local, although there are also export-oriented SMEs.
d. Has a small company size, in terms of total assets, number of employees, and infrastructure.
e. Small business scale, labor intensive, based on local resources, many actors, and spread over several locations.
2.2. Strategic Management Practice
According to strategic planning and management strategies are similar. The first term is often used in the
business world, while the former is often used in academia. In this study, the term strategic management practice will be
used defines strategic management as a method of formulating and implementing broad and flexible long-term plans to
achieve organizational goals. The key components of strategic management practice require answers to the questions of
where the future direction of the business is, where is the current business going, what business will be in the future, and
what changes will occur in the business environment. According to and the key aspects of strategic management include
environmental analysis, setting the company's mission, strategy formulation, strategy execution, strategy evaluation and
control have observed that the key aspects of the management strategy include the long-term view of the company, and
determining the line of business to ensure the right strategy is applied to the company based on environmental
conditions. This idea suggests that strategic rights can help organizations to take advantage of emerging opportunities to
minimize threats posed by an unstable market environment.
Strategic management develops in four distinct periods. Theoretically, the latest theory of strategic management
is the resource-based view of the firm which focuses on the internal aspects of the firm, which represent an important
research domain in the early development era of strategic management in the 1960s. Strategy pioneers such as and
focus more on identifying company best practices that contribute to their success. Researchers in this period have
emphasized their opinion that the success of the company is due to the role of internal factors and the uniqueness of the
company's competitiveness. The argument that emphasizes the company's success due to internal factors is referred
to as a resource-based view (RBV).
In the 1970s, the focus of strategic management attention was on the company's external factors, known as
industry/organization or I/O. This theory basically comes from and according to Porter, in this era, corporate strategies
are grouped according to industry structure and believe that the company's performance is largely determined by
external or industry/organizational factors (I/O) that the company's management cannot fully control. In the third period,
the focus of strategic planning theory shifts again to the company's internal factors (RBV), characterized by an emphasis
on competitive dynamics and the boundaries of the relationship between companies and their environment.
Compared to I/O, strategic management moves closer to the company's internal factors (RBV) and competition
among companies in a competitive environment. In the fourth period, the company's resource-based view (RBV) became
the focus of attention for the company in managing its strategy. Theoretically, the main premise of the resource-based
view of the firm answers the fundamental question of how the firm can achieve and sustain its competitive advantage.
In relation to strategic management practices, [20] describes four stages or processes of strategic management,
namely: (1) environmental scanning; (2) strategy formulation; (3) implementation strategy; and (4) evaluation and
control. In the environmental scanning stage, the company conducts an analysis of the company's internal and external
environment. According to [3], the analysis of the external environment includes economic, social, cultural,
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demographic, political, governmental, legal, and technological environments. Furthermore, according to the internal
environment consists of structure, culture and resources also explained that core resources, capabilities, and
competencies are part of the internal environment that affects the company. Meanwhile, according to there are six major
internal strengths that affect the company's internal environment, namely management, marketing, finance/accounting,
production/operations, research and development, and management information systems. In the strategy formulation
stage, the company determines the mission that is the reason for establishing the company, what goals or what and when
a result is achieved, a strategy or plan to achieve the company's mission and goals, as well as general policies or
guidelines for decision making. In the strategy implementation stage, the company prepares a detailed planned program
of activities, the budget needed to carry out activities, and procedures for implementing activities. At the end of the
strategic management stage, the company evaluates by comparing targets with actual performance. The company's
performance that is not in line with the target will be corrected for improvement in the next period. The stages of
strategic management will be the basis for determining the independent variables of business strategy on the financial
performance of SMEs.
2.3. Business Performance (Business)
Business performance measurement methods still remain a matter of debate for both business practitioners and
the academic community and however, some researchers tend to agree that in general organizations it is possible to use
performance measurement based on predetermined goals rather than using respondent ratings, provided that the
information presented is much more accurate. According to, performance measurement methods can be divided into two
types: objective and subjective measurement. Objective measurements include profit, sales volume, return on
investment, break-even point, and inventory turnover whose data are analyzed from financial statements, such as balance
sheets and income statements. Meanwhile, subjective measurement relies on the perception of the manager or company
owner in relation to the business performance achieved. Critics of objective measurement of business performance are
that performance reports are difficult to access, confidential, incomplete, and often inaccurate. In addition, in the
objective approach, the amount of profit is often manipulated, and it is difficult to compare between different business
sectors. Furthermore, suggested that objective measurements cannot be reliable because it is too general and tends to
look backwards rather than forward. Objective measurements also emphasize short- term benefits rather than long-term
benefits. As a result, managers or owners find it difficult to understand the root causes of performance problems to make
cross-functional decisions in order to survive in an uncertain business environment.
A study by [22] revealed that objective performance data is influenced by industry- specific factors, and therefore
it is not appropriate to make cross-industry comparisons. As a consequence of this inaccuracy, argues that previous
researchers relied more on subjective firm performance tracking because of the difficulty in obtaining objective
performance data, especially in small and medium-sized enterprises (SMEs). With regard to subjective performance
measurement, performance information provided in nonmonetary terms, such as sales volume, market share, customer
satisfaction, employee turnover and new product development, is relevant for surviving in a competitive environment
[28]. [29] argues that with subjective measurement, managers or company owners are willing to give their perception of
business performance, including their perception of valuing sensitive or confidential information needed by businesses
to survive in the competition and rapidly changing environment. [9] presents the argument that the power of nonfinancial
measures lies in their ability to provide insight into business processes, which in the long run are better predictors of and
on future business performance.
There is little evidence from previous empirical studies that attempted to evaluate strategic management in the
small business research domain [30]. Furthermore, [31] also agrees that despite widespread recognition of the
importance and importance of SMEs' contribution to employment, research SMEs still need to be encouraged. [32]
advocated the need for more systematic research aimed at uncovering the true nature of strategic management in SMEs
and its relationship to marketing and financial performance.
In general, a review of the literature on strategic management in developing countries shows that the focus of
research on the impact of strategic management practices on the marketing and financial performance of SMEs is still
limited. There was a study conducted in South Africa on the subject, but this study did not specifically analyze the
relationship between strategic management practices and the marketing and financial performance of SMEs. [33], for
example, examines the strategic management process in the retail sector. [34] evaluated business development strategies
in the SME sector.
Furthermore, [4] examines the general strategic management process. Meanwhile [35] examined the relationship
between strategic planning and entrepreneurial orientation in the financial and business sectors. Meanwhile, [36] focused
his research on strategic planning in the small and medium-sized retail sector, and [37] undertook studying the
relationship between entrepreneurship and SME performance in South Africa. Although there is quite a lot of research
related to SMEs, the research linking strategic management practices and their impact on the marketing and finances of
performing SMEs is still very limited.

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Research that aims to analyze the influence of strategic management practices on the performance of SMEs
provides an important way because this type of research can expand valuable knowledge for SME owners or managers
to have an initiation about how strategic management practices can offer good mechanisms that can improve the
performance of their SMEs.
In this study, business performance is defined as SME's performance in marketing (sales volume), and finance
(break-even point & Profit). These three businesses were selected based on the ease of investigating the performance of
SMEs. In addition, based on previous limited empirical findings with respect to the relationship between strategic
management practices and the financial performance of SMEs, this study aims to analyze the effect of strategic
management practices on the performance of SMEs in South Sulawesi.
2.4 Information and Communication Technology (ICT) and Competitiveness
Micro and Small Enterprises Badrinath and Wignaraja (2004) [38] state that there are three approaches that can
be applied to build and strengthen the competitiveness of micro and small enterprises, namely: (i) closer partnership
between government and business; (ii) effective involvement of national institutions in the value chain; and (iii) more
optimal application of the latest technology. Innovation in the application of information and communication technology
(ICT) in business—or putting the letter “e” in work—is a competitive controlling factor that needs attention (Badrinath
and Wignaraja, 2004) [39]. The opinions of the two researchers above are widely supported or in line with a number of
studies. on the relationship between the use of information and communication technology (ICT) with the performance
and competitiveness of micro and small enterprises.
Some of them are Eckhardt and Shane (2006), Locke (2006), Hua (2007), Amarasena (2008), Ashrafi and (2008),
Ion and Andreea (2008), Masa'deh et al. (2008), Olugbode et al. (2008), Lee et al. (2009), and Sugiharto et al. (2007,
2008a, 2008b, 2010a, 2010b). Amarasena (2008) [40] in their research concludes that in order to improve the
performance of export- oriented micro and small enterprises, the use of information and communication technology— in
this case the internet, needs to be combined with other factors, especially human resources. Micro and small businesses
focus more on the technological aspect and ignore the human resource aspect a bit. Ion and Andreea (2008) [41], who
researched the application of information and communication technology (ICT) among micro and small and medium
enterprises in the service sector, found that ICT assists business actors in (i) scanning the business environment both in
looking for business opportunities and in identifying business threats, (ii) increase innovation and productivity, and (iii)
improve organizational performance. Therefore, the use of ICT in micro and small businesses is highly recommended by
these two researchers.

III. RESEARCH METHOD

This research method describes the population and sample, research hypotheses, research conceptual framework,
and hypothesis testing procedures.
3.1 Population and Sample
This study uses quantitative data with primary data where the source is through the interview process and
distributing questionnaires. The interview process was conducted with the heads of cooperatives and small and medium
enterprises (SMEs) in South Sulawesi. The population of this research is the owners of SMEs in South Sulawesi, totaling
1,214,095 businesses, both businesses that are still conventional and businesses that already use digital services.
Using a precision of 7.5% from 1,214,095 SMEs in South Sulawesi, the number of samples can be calculated as
follows: Therefore, the number of respondents who are expected to fill out the questionnaire is 199.8 people. From 199.8
people or rounded up to 200 the number of questionnaires distributed, 196 (99.4%) filled out the items with complete
questions and statements, so that they deserved to be analyzed.
The unit of analysis in this study is the owner or manager of SMEs. They are identified by position in the
business responsible for strategic management practices. In the demographics section, respondents have been asked for
information regarding their position in the business, gender, age, education level, year of establishment, number of
employees, type of business, and business location.
Moreover, a structured questionnaire was used to track respondents' opinions on strategic management and
marketing practices and the financial performance of SMEs.
3.2 Research Hypothesis
To support the above research objectives, The research hypothesis is formulated as follows:
1. Strategic Planning has a positive and significant impact on sales volume, BEP and Operating Profit
2. Implementation Strategy has a positive and significant impact on sales volume, BEP and Operating Profit
3. Strategic Evaluation has a positive and significant impact on sales volume, BEP and Operating Profit
4. The use of technology has a positive and significant impact on sales volume, BEP and operating profit

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3.3. Research Conceptual Framework
Based on the hypothesis above, the research concept the framework can be described as follows (Figure 1).

Strategic
Planning
Sales Volume

Implementation
Strategic
Operating Profit

Strategic
Evaluation
Break Even
Point
Technology

The analytical method used in this research is mostly quantitative method, namely the path analysis model (PA),
as shown in Figure 1, which is used to measure the direction and closeness of the causal relationship between research
variables for each path model that is made according to the hypothesis study.

IV. RESULTS AND DISCUSSION

4.1 Testing Hypothesis
To test the hypothesis and see how much direct influence between variables we can see in the following table:
Regression Weights: (Group number 1 - Default model)
Estimate S.E. C P L
.R. abel
Y < X - 406506,7 - , pa
1 --- 1 801935,662 62 1,973 049 r_1
Y < X - 341463,7 - , pa
1 --- 2 166852,769 80 ,489 625 r_4
Y < X 444986,2 457504,8 1 , pa
1 --- 3 85 83 ,973 049 r_5
Y < X 3039924, 1966466, 1 , pa
1 --- 4 811 232 ,546 122 r_10
Y < e 6806302, 341169,1 1 * pa
1 --- 1 970 40 9,950 ** r_16
Y < X 243529,1 203357,9 1 , pa
2 --- 1 88 42 ,198 231 r_3
Y < X 28709,03 169274,9 , , pa
2 --- 2 1 72 170 865 r_7
Y < X 165557,8 227202,6 2 , pa
2 --- 3 85 03 ,729 023 r_9
Y < X - 980090,9 - , pa
2 --- 4 433010,854 04 ,442 659 r_12
Y < Y ,175 ,035 4 * pa
2 --- 1 ,975 ** r_13
Y < e 3372088, 169027,5 1 * pa
2 --- 3 763 37 9,950 ** r_18
Y < X - 385886,7 - , pa
3 --- 1 48996,236 56 ,127 899 r_2
Y < X - 320083,7 - , pa
3 --- 2 143426,335 33 ,448 654 r_6
Y < X - 430161,3 - , pa
3 --- 3 399806,541 56 ,929 353 r_8
Y < X 1362990, 1854038, 2 , pa
3 --- 4 941 360 ,735 024 r_11
Y < Y ,480 ,070 6 * pa
3 --- 1 ,823 ** r_14
Y < Y -,326 ,134 - , pa
3 --- 2 2,433 015 r_15
Y < e 6375855, 319592,7 1 * pa
3 --- 2 501 58 9,950 ** r_17
Source: Processing Data Using Amos 24
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From the results of the table above using the AMOS 24 application, the following results are obtained:
1. Strategic Planning has a negative and significant impact on the sales volume of SMEs,
2. Strategic Planning has a positive and insignificant effect on the BEP of SMEs
3. Strategic Planning has a negative and significant impact on SME operating profits
4. Implementation Strategy has a negative and insignificant effect on the sales volume of SMEs,
5. Implementation Strategy has a positive and insignificant effect on the BEP of SMEs.
6. Implementation Strategy has a negative and insignificant effect on SME operating profit
7. Strategic Evaluation has a positive and significant impact on the sales volume of SMEs,
8. Strategic Evaluation has a positive and significant impact on the BEP of SMEs
9. Strategic Evaluation has a negative and insignificant effect on SME operating profit
10. The use of technology has a positive and insignificant effect on the sales volume of SMEs,
11. The use of technology has a negative and insignificant effect on the BEP of SMEs
12. The use of technology has a positive and significant impact on SME operating profits
4.2 Research Discussion
From the results of the study, it was found that Strategic Planning has a negative and significant influence on the
sales volume of SMEs, these results explain that strategic planning actually reduces the sales volume of SMEs and
operating profits, this is due to the lack of knowledge of SMEs on good strategic planning in running their business so
that sales volume and profits have decreased.
The Implementation Strategy has a negative and insignificant effect on the sales volume of SMEs, the
Implementation Strategy has a positive and insignificant effect on the BEP of SMEs, the Implementation Strategy has a
negative and insignificant effect on the Business Profit of SMEs, so it can be said that the implementation of business
implementation strategies in SMEs does not have a real impact on the financial performance of SMEs.
Strategic Evaluation has a positive and significant impact on the sales volume of SMEs, Strategic Evaluation has
a positive and significant impact on the BEP of SMEs, this means that strategic evaluation has a significant impact on the
sales volume and profits of SMEs in South Sulawesi Province.
The use of technology has a positive and significant effect on SME operating profit, while for sales volume and
BEP the use of technology does not show any significance. This means that the use of technology can increase profits
for SMEs in South-Sulawesi Province because SMEs can use applications or technological assistance to increase
efficiency in their production.

V. CONCLUSIONS & SUGGESTIONS

5.1 Conclusions
From the results of the study, it was found that Strategic Planning has a negative and significant effect on the
sales volume of SMEs, while the effect of strategic planning on BEP and SME Profits does not have a significant effect.
The Implementation Strategy has a negative and insignificant effect on the sales volume of SMEs, the
Implementation Strategy has a positive and insignificant effect on the BEP of SMEs, the Implementation Strategy has a
negative and insignificant effect on the Business Profit of SMEs.
Strategic Evaluation has a positive and significant effect on the sales volume of SMEs, Strategic Evaluation has a
positive and significant effect on the BEP of SMEs, while strategic evaluation does not have a significant effect on
Profits of SMEs. The use of technology has a positive and significant effect on SME operating profit, while for sales
volume and BEP the use of technology does not show any significance.
5.2 Suggestion
Suggestions in this study are as follows:
SMEs in South-Sulawesi Province should better understand the importance of implementing strategic
management to improve their financial performance, as well as the application of technology to increase efficiency in
their production or business activities.
For the South Sulawesi provincial government, it is better to pay more attention to the potential financial
performance of SMEs in its application to boost economic growth in the South Sulawesi province, this is because the
SME sector is one of the important pillars in increasing economic activity in South Sulawesi.
For further researchers, they can look at strategic management variables and further explore the use of technology
in its application in improving the financial performance of SMEs in South Sulawesi.

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Micro and Small Enterprises Badrinath and Wignaraja (2004)
competitive controlling factor that needs attention (Badrinath and Wignaraja, 2004)
Eckhardt and Shane (2006), Locke (2006), Hua (2007), Amarasena (2008), Ashrafi and (2008), Ion and Andreea (2008),
Masa'deh et al. (2008), Olugbode et al. (2008),
Lee et al. (2009), and Sugiharto et al. (2007, 2008a, 2008b, 2010a, 2010b). Amarasena (2008)
The application of information and communication technology (ICT) among micro and small and medium enterprises in
the service sector, Ion and Andreea (2008)

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