scholarly journals The effect of supply network and management control system on the efficiency and profitability of manufacturing companies

2021 ◽  
Vol 9 (4) ◽  
pp. 963-972 ◽  
Author(s):  
Slamet Riyadi ◽  
Mulyanto Nugroho ◽  
Donny Arif
Keyword(s):  
Management Control ◽  
Supply Network ◽  
Manufacturing Companies ◽  
Management Control System ◽  
Supply Networks ◽  
Meaningful Relationship ◽  
The Social ◽  
Quantitative Descriptive ◽  
Survey Approach ◽  
Descriptive Method

This research was conducted to analyze the influence of supply networks and management control systems on manufacturing companies' efficiency and profitability in East Java, Indonesia. With increasing competition, it takes the design of a system integrated to obtain profitability of the company. The study uses a quantitative descriptive method with a survey approach using a questionnaire data collection tool. Data analysis is operated using the theory of path analysis to determine the magnitude of the value of each construct calculated in the test equipment. From the results of the tests that have been conducted, only the supply network has no significant effect on efficiency. At the same time, other variables have a close and meaningful relationship. The study concluded that only one construct of the five hypotheses had an insignificant influence on bound variables. The main finding of this study is that companies should also have sensitivity to the social environment created as part of the supply network, as it can reduce the value of the Company's profitability if not designed appropriately and accurately.

scholarly journals Analisis Payback Period Sebagai Dasar Kelayakan Investasi

2016 ◽  
Vol 2 (2) ◽  
pp. 117-124
Author(s):  
Murna Wati
Keyword(s):  
Data Analysis ◽  
Economic Activity ◽  
Secondary Data ◽  
Payback Period ◽  
Quantitative Descriptive ◽  
Survey Approach ◽  
Descriptive Method

Abstract: Investment is the main decision finances for the long term usually requires a large amount of funds that need to be analyzed in depth before running out investment activities, investment can basically refers to the economic activity of a country , the activity of investment is economically is advantageous , Interest Eligibility investing is to find out how large rate advantages gained by using a pay back period, as the basis for this effort is feasible to be implemented. This research uses descriptive method with survey approach is to use secondary data is data that has been processed and the data provided in the company terssebut. The data analysis of this research by using quantitative descriptive method describes the reality of the matter with their efforts to resolve problems in a certain period.   The data to the analysis of this research by using quantitative descriptive method describes the reality of the matter with Reviews their Efforts to resolve problems in a Certain Period Keywords: Feasibility, Investment

scholarly journals SUPPLY NETWORK POSITION AND FIRM PERFORMANCE: EVIDENCE FROM CHINESE LISTED MANUFACTURING COMPANIES

2019 ◽  
Vol 20 (6) ◽  
pp. 1258-1277
Author(s):  
Jinyan Shia ◽  
Jiangheng Yang ◽  
Yanxi Li
Keyword(s):  
Firm Performance ◽  
Network Centrality ◽  
Supply Network ◽  
Limited Information ◽  
Manufacturing Companies ◽  
Structural Holes ◽  
Supply Networks ◽  
Network Position ◽  
Relational Embeddedness ◽  
High Level

The aim of this paper is to examine the relationship between supply network position and firm performance. A-share manufacturing companies listed from 2013 to 2015 are chosen as the initial samples, and large sample supply networks are constructed with relational embeddedness and structural embeddedness. The location of supply network is depicted by network centrality and structural hole with social network analysis, and the influence of supply network position on the corporate performance is examined with multiple OLS regression analysis. This paper observes that a firms’ supply network position is an important factor affecting its performance. The higher the network centrality is, the richer the structural holes are, and the worse the company’s performance is. The results suggest that firms that have a high level of centrality or rich structural holes in their supply networks will gain limited information, resource and control benefits and face great business risks that may negatively influence their performance.

scholarly journals DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER

2020 ◽  
Vol 16 (1) ◽  
pp. 76-101
Author(s):  
Deva Eristiani ◽  
Grace Tianna Solovida
Keyword(s):  
Control System ◽  
Empirical Evidence ◽  
Environmental Impacts ◽  
Private University ◽  
Environmental Information ◽  
Management Control ◽  
Management Control System ◽  
The Social ◽  
One Way Anova ◽  
Social And Environmental Impacts

The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.

scholarly journals BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT)

2019 ◽  
Vol 12 (2) ◽  
pp. 342
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Control System ◽  
Organizational Performance ◽  
Electronic Mail ◽  
Belief System ◽  
Management Control ◽  
Manufacturing Companies ◽  
Management Control System ◽  
Interactive Control ◽  
Levers Of Control ◽  
Positive Effect

This study aims to examine impact of Management Control System  on organizational performance mediated by innovativeness. Contingency and Levers of Control  theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.

scholarly journals KESESUAIAN LOKASI DAN TANGGAPAN MASYARAKAT UNTUK TEMPAT PEMROSESAN AKHIR (TPA) SAMPAH DI KOTA KOTAMOBAGU

2017 ◽  
Vol 13 (3) ◽  
pp. 97
Author(s):  
Hariyono ., Gumalangit ◽  
Zetly ., Tamod ◽  
Bobby ., Polii
Keyword(s):  
Land Suitability ◽  
Observational Research ◽  
Limiting Factor ◽  
Waste Landfill ◽  
The Social ◽  
Landfill Sites ◽  
Development Site ◽  
Candidate Location ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study aims to analyze the appropriate location and community responses for waste landfill sites and to determine the factors that limit the level of land suitability for waste landfill in Kota Kotamobagu. The study was conducted in the designated area for the development of the Kotamobagu Municipal TPA location based on the RTRW document of Kota Kotamobagu for three months from February to March 2017. This research is observational. Research data is analyzed through quantitative descriptive method. The results showed that in the area designated as the location of TPA development in Kota Kotamobagu there is one candidate location that enter on the category of potential worthy in the area of West Mongkonai Village based on the criteria of the feasibility of SNI 03-3241-1994. Communities around the landfill development / expansion sites for the Small Poyowa TPA tend to accept the presence of waste landfill and for the development site of West Mongkonai waste landfill, people in the area tend to deny the existence of waste landfill sites. The limiting factor of land suitability for the landfill location in Kota Kotamobagu is classified into two namely the main limiting factor that is the social environment of the community in the form of rejection of the landfill location by the community around the landfill site and the physical limiting factor which consists of land permeability, rain intensity and agricultural area.

scholarly journals The Childless Couple Efforts to Harmonize Their Marital Relationships

Society ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 135-149
Author(s):  
Abdul Malik Iskandar ◽  
Hasanuddin Kasim ◽  
Harifuddin Halim
Keyword(s):  
Data Collection ◽  
Social Stigma ◽  
Married Couples ◽  
Likert Scale ◽  
Marital Relationships ◽  
External Support ◽  
Positive Thinking ◽  
The Social ◽  
Quantitative Descriptive ◽  
Survey Approach

This research is to reveal (1) the childless couple's efforts to harmonize their marital relationships, (2) the efforts against stigma related to childless couples. This research is a quantitative descriptive using a survey approach. This research was conducted in East Pantar District, Alor Regency, East Nusa Tenggara (NTT) Province, Indonesia. The respondents were determined by using total sampling. Data collection techniques were carried out through questionnaires, interviews, and literature studies. Data were analyzed quantitatively using frequency tabulation and Likert Scale. The results showed that (1) The efforts to harmonize the marital relationships of childless couples are (a) internal efforts by strengthening communication and cooperation with a partner; (b) couples receive external support. (2) Efforts against stigma are (a) having positive thinking, (b) avoiding conflict, (c) avoiding sensitive talk. Based on the indicators, there were ten respondents' efforts to harmonize their marital relationships. This condition makes married couples have power and deal with the social stigma about them. The conclusion is that married couples make various efforts to harmonize their marital relationships and still hope to have children in their marriage life.

scholarly journals RESILIENSI PADA LANSIA

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Andria Pragholapati ◽  
Fitri Munawaroh
Keyword(s):  
Data Collection ◽  
Social Protection ◽  
Univariate Analysis ◽  
The Elderly ◽  
Sampling Techniques ◽  
Depression And Anxiety ◽  
The Social ◽  
Quantitative Descriptive ◽  
High Level ◽  
Descriptive Method

Psychologically, the elderly (elderly) is a phase of development that demands to be able to adjust to changes that occur physically and psychologically. Depression is a disease that often occurs among the elderly. To deal with stress, depression, and anxiety requires a resilient attitude. Every individual has the ability to be resilient naturally, but this must be nurtured and honed. This study aims to determine the picture of resilience in the elderly at the Social Protection Center in Tresna Wredha Ciparay. This research uses quantitative descriptive method. The population in this study is the elderly at the Panti Wredha as many as 150 people. The number of samples in this study were 60 with slovin sampling techniques. Data collection using a questionnaire. The analysis used is univariate analysis. The results showed that the majority of elderly people at the Tresna Wredha Ciparay Social Protection Center had a high level of resilience.

scholarly journals Social capital is not for sale: a supply network perspective on mergers and acquisitions

2018 ◽  
Vol 23 (5) ◽  
pp. 377-395 ◽  
Author(s):  
Mehmet Chakkol ◽  
Max Finne ◽  
Jawwad Z. Raja ◽  
Mark Johnson
Keyword(s):  
Social Capital ◽  
Mergers And Acquisitions ◽  
Supply Network ◽  
Firm Level ◽  
Supply Networks ◽  
Case Study Methodology ◽  
Content Type ◽  
The Social ◽  
Study Methodology

Purpose Mergers and acquisitions (M&As) often lead to significant changes in the focal supply networks, hence disrupting firm-level relationships. Little is known about the supply network implications of M&As, which can be a major issue, especially for firms acquiring competitors that share suppliers, customers and associated resources. Using social capital as a theoretical lens, this research aims to investigate the implications of an acquisition on supply network relationships. Design/methodology/approach The acquisition of a large truck manufacturer by its competitor is investigated using an exploratory case study methodology. A total of 24 interviews were conducted across ten companies in the focal supply network with an analysis of financial data. Findings The findings from the study provide evidence that firms seeking to acquire such relationships cannot directly buy the social capital embedded within those relationships. They identify pre-acquisition characteristics and post-integration factors to understand how the supply network as a whole draws on the structural, cognitive and relational dimensions of social capital to address discrepancies in the merging network. Originality/value This study depicts an empirically grounded, theory-based account of a post-acquisition supply network integration process, showing how an M&A can drastically impact customer and supplier network relationships. The main contribution of this paper lies in extending our understanding of how social capital cannot be simply transferred from one organisation to another during an M&A. Rather, this work illustrates how social capital in supply networks is transformed by considering the pre- and post-acquisition social capital dynamics of the merging networks.

scholarly journals Benefits of Menaming Dams and the Potential of Irrigation Canals as a Source of Power Generation

2021 ◽  
Vol 65 (3) ◽  
pp. 112-116
Author(s):  
Yuli H. Hasyim ◽  
◽  
Asral Asral ◽  
Keyword(s):  
Power Generation ◽  
Small Population ◽  
Irrigation Canals ◽  
Water Power ◽  
The Social ◽  
Irrigation Channels ◽  
Preliminary Study ◽  
Quantitative Descriptive ◽  
Descriptive Method

The difficult location access and a small population can cause lack of electricity from PLN (State Electricity Company). One alternative that can be done is to use irrigation canals as a source of generation. In this study explained the social conditions of the community, the function of dams for the community and the potential of irrigation canals as a source of power generation. A case study was conducted in the Menaming Village in Riau Province. Menaming dam is one of the dams that have two main irrigation channels that can be used as a source of power generation. A quantitative descriptive method was used in this study. The results of the survey conducted by observing directly, questionnaires and data collection showed that Menaming dam was very beneficial for the Menaming’s community. Menaming dam is used as a source of water for rice fields and community ponds, access to community plantation land, fishing grounds and as a tourist attraction. Based preliminary study in Menaming dam was discovered the hydraulic water power in irrigation canals amounted to 1,330 watts. Therefore, it can be used as a source of power generation to meet the electricity needs of a simple house.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK

2021 ◽  
Vol 4 (1) ◽  
pp. 1-15
Author(s):  
Nailatun Nafisah ◽  
A. Manaf Dientri ◽  
Novi Darmayanti ◽  
Wahyu Winarno ◽  
Hairudin Hairudin
Keyword(s):  
Data Collection ◽  
Research Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Cost Of Production ◽  
Quantitative Descriptive ◽  
Data Collection Technique ◽  
The Cost ◽  
Descriptive Method

The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.

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