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How Supply Chain Moderates The Relationship of Entrepreneurial Orientation, Adaptability Strategy and Government Interference with Performance?
Get PDFThe small and medium business sector plays an important role in strengthening the structure of the national economy. This sector is essentially related to the economic life of most Indonesian people. Past studies indicate that the quality of small and medium enterprises in Indonesia facing difficulties to extend their businesses due to several internal problems such as lack of human resources entrepreneurial skill, technology, management, and information. As such, based on Resource-Based View theory, this study aims to analyze the effect of adaptability strategy, entrepreneurial orientation, and the government policy on the performance of selected small and medium enterprises. Information sharing wide supply chain management significantly and positively inserts moderating effect among the relationship between government policy, adaptability strategy, entrepreneurial orientation, and performance. Based on interviews and questionnaires distributed to 49 small and medium enterprises, this study found adaptability strategy, entrepreneurial orientation, and the government policy affects business performance. This study enriches the current literature by providing contributions and insights to understanding how Resource-Based View theory will affect the business performance of small and medium enterprises in Indonesia
Risk of Material Misstatement, Supply Chain Management and Audit Liability in Economy Development
Get PDFAbstract— In today’s complex connected world, supply chain is more and more recognised as a key source of competitive advantage and differentiation. Companies strive to build powerful supply chains that will enable them to get their products to market faster, more efficiently and more economically than their competition. The auditor should provide judgment with professionals, but empirical findings indicate the auditor is influenced by supply chain managements that can the determination of risk of material misstatement. With the fraud found in several large companies in Indonesia that have received reasonable opinions without exceptions, the auditor is accused of not professionally determining risk of material misstatement. The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection. The novelty of this research is in the search for factors that influence auditor judgment in the form of risk of material misstatement. Previous research in behavioral aspects in the context of the audit examined the auditor's judgment in terms of audit opinion as well as fraud risk assessment. Risk of material misstatement is relevant in explaining the various phenomena that accuse auditors when fraud is found in companies that have been given a fair opinion without exception. The study design was employed Qualitative methods using interview techniques with several key informants. Resource persons who act as informants are CPA firm partners who are partners in the big ten in Indonesia. The results showed that the supply chain managements that caused the auditor not to determine professional judgment in the form of risk of material misstatement were auditor's lack of skepticism, individual bias, lack of training and lack of supervision from the audit manager during fieldwork. The results of this research can be used by the Indonesian Institute of Certified Public Accountants in conducting training that is able to improve the quality and capability of auditors to improve the ability to formulate risk of material misstatement
Analysis of Islamic Finance as a Support Function in Supply Chain Management in Palembang
Get PDFAbstract- The aim of the study was to find out the finance collection strategy as a support function in supply chain management in the city of Palembang. The variable used in this study is the strategy of collecting finance and optimizing the potential of finance. The data analysis used was qualitative descriptive. The results of the research carried out were the finance collection strategy carried out by the supply chain management in Palembang, namely by establishing finance collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for collecting finance can be done by OPZ, LAZIS or BAZIS by collecting finance through the payment system, among others; 1) payment of finance with a payroll system, a form of payment of finance by deducting salaries of employees in a company. 2) finance payments via an Android-based E-Card, in this way every Muslim can pay finance via the finance mobile application made by OPZ, LAZIS or BAZIS. 3) Finance can also be paid through Islamic banking services, in this case OPZ, LAZIS or BAZIS can work together with Islamic banking in the process of collecting national finance. As for optimizing the potential for finance collection, finance management institutions in the city of Palembang conduct socialization, promotion and education to the community
Gender Effect and the Mediating Role of Work Ethics on the Relationship between Leadership Style and Organizational Culture towards Supply Chain Managerial Efficiency (Study on Yemeni Oil and Gas Industry)
Get PDFThe link between leadership styles and managerial efficiency is well established in literature. However, the role of work ethics, particularly as a mediator, is not well explored in sufficient depth. The objective of this research is therefore to study the effects of both gender, and whether work ethics play a mediating role, on the relationships connecting leadership style, organisational culture and managerial efficiency within the oil and gas industry in Yemen. The study utilised a cross-sectional survey design, sampling 297 middle managers from 13 oil and gas firms in Yemen. Data was collected using a structured questionnaire, and results were analysed statistically using the Partial-Least-Squares technique, utilising Smart-PLS 3. software. Empirical results indicated that leadership styles have both positive and direct effects on managerial efficiency. Furthermore, work ethics were found to significantly mediate the relationships between transactional and participative leadership styles, organisational culture, and managerial efficiency. However, the results also showed that work ethics does not significantly mediate between transformational leadership styles (TRL) and managerial efficiency. The study has implications for top management in the oil and gas industry, offering an opportunity to capitalise on enhancing managerial efficiency by encouraging good leadership styles and management practices that would positively enhance efficiency. Such practices should be made part of the organizational culture, with the goal of creating a harmonious working environment that enables and improves the performance of the firm as a whole.
Green Supply Chain Collaboration: A Systematic Literature Review and Bibliometric Analysis
Get PDFGreen supply chain collaboration (GSCC) is an important enabler for the successful implementation of green supply chain management (GSCM). This article aims to systematically review the current knowledge structure in the GSCC field and suggest directions for a new research agenda. A systematic literature review and a bibliometric analysis are employed to evaluate 1,462 articles from five databases. After eliminating unrelated articles, 100 were classified on the basis of content analysis and a subsequent citation network analysis performed using Pajek software. The results align with those of supply chain collaboration - information sharing, decision synchronization, and incentive alignment [1]. In accordance with the results, five research directions are outlined for future research in the GSCC field.
Supply Chain Management Application in Small and Medium Enterprises
Get PDFIn most emerging markets, small and medium enterprises, (SMEs), lack access to thecredit and liquiditythey require for their dailyworkingcapital needs. Supply chain finance is a broad category of financing with multiple products,and it contributes significantly to global trade finance. This paper utilized several variables, such as changes in liquidity level (quick ratio), changes in debt bias, changes in the cost of goods sold, changes in earnings, and changes in stock returns through the supply chain finance. Employing binary logistic regression, the test results showed that accounts, such as current assets, current debt, long-term debt, net income, cost of goods sold, gross margins, were connected to the agent's opportunistic behavior when the financial health of the company has decreased. In the end, it concluded that SEMs in the management of these accounts was proven by supply chain finance in the preparation of financial statements and good distribution when the financial health of the company has achieved
Development of Critical Thinking in Gifted Human by Supply Chain Strategies
Get PDFAbstract this article discusses the development of supply chain for the gifted humans in education system. The article describes the experience of identifying potentially gifted students at the initial stage of their education, as well as the organization of work with gifted children in primary school. The article notes that special attention should be paid to the self-realization of a gifted student during the lesson and during extracurricular hours. Finally it confirmed by the reviewing the literature review the effectiveness of supply chin strategy in critical thinking
Synergizing Lean and Green Management for Sustainable Performance of Higher Education Institutions in Malaysia
Get PDFDespite the undeniable importance role of public universities in educating the Malaysian citizens, the universities these days are struggling to generate wealth for their own development. Generating wealth is becoming one of the important strategy for public universities as the allocation from the federal government for their operating expenditures has been drastically reduced. In fact, this strategy has been clearly outlined in the Malaysia Education Blueprint 2015-2025. Despite this significant reduction of source of income, the universities have to find a way to overcome this challenge by becoming more efficient and effective in their services to the stakeholders by becoming leaner. Lean universities will remove the existing waste or non-value added activities in many aspects in the universities' operations, which would yield higher returns and savings. In addition to lean, universities have also the responsibility to protect the environment. As a matter of fact, lean and green practices, share the same objective - that is to reduce waste. However, studies on lean and green universities is rather scarce. Even though there are evidences that these two concepts can be integrated, the synergy between the two concepts has yet to be discovered. This paper will elaborate on how lean and green can be integrated and the potential benefits towards sustainable higher education institutions performances
Assessing the Impact of Supply Chain Financing Using Blockchain Technology on Credit Risks in the Banking Sector of the Russian Federation
Get PDFAbstract—Traditional supply chains rely on banks to support the related financing activities and services. With the emergence of blockchain technology, more and more companies in different industries have considered using it to support supply chain finance. Despite the very high interest from international and national financial institutions, and also enterprises from the real sector of the economy demonstrated in the distributed data storage technology, studies on the problems of assessing the use of the supply chain platform potential in the socioeconomic environment, and their theoretical understanding can be met vary rarely. As a rule, existing works reveal either the technical side of the object of study, or the regulatory or legal aspects of the applicability of supply chain technologies in the national economy. This paper attempts to overcome this conditional vacuum of understanding in order to make up for conditions with questions revealing other aspects of the subject of research, for example, such as the economic and social effects of introducing blockchain technologies into the activities of business entities. The banking sector of the national economy of the Russian Federation was chosen as the object of research. The research subject is the relationship built between participants in the financial market on the basis of supply chain technologies and the resulting effects expressed in the potential to reduce the credit risks of banks due to non-fulfilment, untimely or incomplete fulfilment of financial obligations by debtors. In the course of the study, the main directions that reduce the risks under consideration as a result of minimizing opportunistic models of behavior are substantiated and possible economic effects for the Russian banking system as a result of the use of blockchain technologies are identified. The opportunities for supply chain finance offered by possible applications of blockchain technologies in the supply chain and the capacity of this technology to deal with the existing barriers and pain points. The most important result of the work is the developed algorithm for determining the parameters for reducing the credit risk capital for as a result of the penetration of supply chain technologies into the banking environment
Green Supply Chain Management, Investment Recovery, Competitiveness, and Organizational Performance.: A Case of Manufacturing Firms in Indonesia
Get PDFThe main purpose of the current study is to examine the impact of the green supply chain management, investment recovery, competitiveness, on organizational Performance. This research work is based on the acknowledgment of findings of GrSCM activities by examining the three various kinds of outcomes regarding performance. The present study has adopted the survey based methodology and data is collected with the aid of an adapted questionnaire. A total of 420 questionnaire were distributed among the manufacturing firms in Indonesia. Out of these the 307 questionnaire were usable for analysis. The research conducted that included survey of medium-scale textile and large-scale textile companies both are included, so according to this survey it was estimated that in the textile industry of Indonesia the Indonesian manufacturers are reactive to the buyer’s requirement towards the environmental issues and hence, it became more of market concern. The stress from the small foreign companies and buyers is particularly very less: it forces the Indonesian textile industry to adjust themselves on a further urgent basis. the research work assumed a more general approach to its theoretical development of a model with a perception that participants of the supply chain collaborated and would depend on one another. These activities encourage the organizations to find advantages of high-level performance in the long-term as compared to the short run