Construction and Optimization of Green Supply Chain Management Mode of Agricultural Enterprises in the Digital Economy

Digital economy is a rapidly developing economic form under the background of the information age. This article introduces the construction and optimization of the green supply chain management model of agricultural enterprises under the digital economy, and intends to provide some ideas and directions for the development of green supply chain management of agricultural enterprises based on digital economy. This paper proposes the construction and optimization research methods of the green supply chain management model of agricultural enterprises under the digital economy, including the overview of green supply chain management, the construction of the optimization management model of the green supply chain of agricultural enterprises, and the digital economy under the construction of a green supply chain management practice index system for agricultural enterprises. Experimental results show that average Cronbachα value of each scale factor of the optimized management model in this paper is 0.876, and optimized decision-making coordination mechanism has high internal consistency.

ICT Utilization in Supply Chain Environmental Collaboration Practices as the Moderator of Firms’ Financial Performance

The purpose of this study is to verify whether increasing the intensity of ICT utilization in environmental collaboration practices (ECPs) in the supply chain has a positive impact on firms’ financial performance (FP). As such, it answers the call for investigating the moderators of firms’ FP in their environmental supply chain management. The paper presents the results of a study conducted among 500 firms located in Poland with the use of the CATI technique. The research results show that increasing the intensity of ICT utilization in ECPs, in most cases, does not affect the firms’ FP. Statistically significant relations were observed only in green design ECPs, which shows that increasing the intensity of ICT utilization in green design ECPs reduces the likelihood of revenue growth thanks to ECPs implementation. The paper fills a research gap in the moderating role of the intensity of ICT utilization in increasing financial benefits thanks to the implementation of ECPs in the supply chain. As such, it contributes to the environmental supply chain management literature. The results highlight the need for further research on the moderators of firms’ financial benefits from ECPs implementation, which should be studies in isolation but also jointly, to verify their combined effect. Also, the character of different ECPs categories should be studied to link them with the most appropriate ICT.

ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal