Managing Product Complexity and Variety for Operational Performance through an Integrated Green Supply Chain

Galahitiyawe, N.W.K.; Jayakody, J. A. R.

doi:10.4038/cbj.v10i1.40

Cited by 3 publications

(4 citation statements)

References 43 publications

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“…Kebutuhan pelanggan pada abad ke-21 yang semakin meningkat, menciptakan tantangan organisasi untuk menghasilkan variasi dan kompleksitas produk yang lebih besar sambil tetap berupaya untuk mempertahankan efisiensi dalam operasinya (Moseley et al, 2017). Perusahaan harus mempertahankan daya saingnya dalam menawarkan produk yang disesuaikan sesuai kebutuhan pelanggan sambil menjaga kinerja operasional yang efisien (Galahitiyawe & Jayakody, 2019).…”

Section: Pendahuluanunclassified

“…Dengan demikian, melalui produk yang kompleks, pemasok dan pembeli lebih menekankan pada mekanisme kolaborasi untuk mengurangi ketidakpastian dan asimetri informasi dan mengelola biaya transaksi. Dalam hal manajemen biaya dalam hubungan antarorganisasi, kompleksitas produk dan kualitas komunikasi yang dapat mempengaruhi kolaborasi, berbagi informasi dan biaya transaksi (Chen et al, 2013;Wong et al, 2015;Won Yoo., Jurnal Buana Akuntansi 2016; Galahitiyawe & Jayakody, 2019;Tenorio et al, 2020). Kompleksitas akan mempengaruhi hubungan antar organisai dan dapat mengurangi data biaya bersama antar mitra rantai pasokan melalui peraktik IOCM.…”

Section: Pengembangan Hipotesisunclassified

“…Temuan penelitian menunjukkan bahwa perusahaan yang memproduksi produk yang kompleks akan bergantung pada praktik akuntansi antarorganisasi termasuk IOCM dan OBA. Ini karena dengan praktik IOCM dan OBA diharapkan dapat mengelola biaya transaksi (selaras dengan penelitian Galahitiyawe & Jayakody, 2019;Okoumba et al, 2020) yang dihasilkan dari kompleksitas produk. Selain itu, hasilnya menunjukkan bahwa kualitas komunikasi akan mengarah pada lebih banyak penggunaan IOCM dan OBA.…”

Section: Kesimpulan Keterbatasan Dan Saranunclassified

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Kompleksitas Produk Dan Kualitas Komunikasi Terhadap Inter-Organizational Cost Management Dan Open Book Accounting

Hanifah

Yulianto

2022

Akuntansi

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Tujuan dari penelitian ini adalah untuk menguji pengaruh antara kompleksitas produk dan kualitas komunikasi terhadap IOCM dan OBA. Penelitian sebelumnya telah dilakukan di negara-negara lain seperti di Negara-negara Eropa dan Amerika. Penelitian terkait tema ini tidaklah banyak dilakukan oleh peneliti lain, dan penelitian ini merupakan satu dari sedikit penelitian yang memberikan bukti empiris pada hubungan IOCM dan OBA yang disebabkan oleh kompleksitas produk dan kualitas komunikasi. Penelitian ini fokus pada perusahaan di Indonesia yang berusaha meningkatkan kompetitifnya. Metode yang digunakan dengan mengumpulkan data survey yang dilakukan kepada para manajer tingkat menengah pada perusahaan yang terdaftar di Kementerian atau Dinas Perindustrian. Pengambilan sampel dengan metode purpossive sampling, dan metode analisis data mengunakan SEM Partial Least Square (PLS). Uji kualitas meliputi uji reliabilitas dan uji validitas dengan software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompleksitas produk dan kualitas komunikasi berpengaruh terhadap IOCM dan OBA. Temuan lain juga menunjukkan bahwa praktek IOCM akan berpengaruh pada pelaksanaan OBA. Pembuatan produk yang sesuai dan rumit, disertai dengan informasi yang lengkap dan memadai secara empiris dapat mempengaruhi peningkatan pelaksanaan IOCM dan OBA. Semoga hasil penelitian ini memberikan manfaat bagi perkembangan ilmu akuntansi di Indonesia.

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Section: Pendahuluanunclassified

Section: Pengembangan Hipotesisunclassified

Section: Kesimpulan Keterbatasan Dan Saranunclassified

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Kompleksitas Produk Dan Kualitas Komunikasi Terhadap Inter-Organizational Cost Management Dan Open Book Accounting

Hanifah

Yulianto

2022

Akuntansi

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“…Many scholars, responding to mounting social pressure, have used the GSCM framework to examine the correlation between environmentally responsible practices and a company’s bottom line (Khan et al , 2018). In the Sri Lankan context, previous research was done on GSCM to understand the level of adoption (Jayarathna, 2016; Manage and Dissanayake, 2021), determinants (Jayarathna and Wickramasinghe, 2019), operational and economic performance (ECP) (Galahitiyawe and Jayakody, 2019; Mallikarathna and Silva, 2019; Lakmali and Jayaratne, 2018; Priyashani and Gunarathne, 2021) and competitive advantages (Sadurdeen and Sutha, 2019). In emerging markets like Sri Lanka, the effect of GSCM to ensure the sustainability of businesses, in other words, impact on the triple bottom line, is still unanswered.…”

Section: Introductionmentioning

confidence: 99%

Impact of green supply chain management practices on the triple bottom line: a study on apparel manufacturers of Sri Lanka

Susitha

Nanayakkara

2023

JABS

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Purpose This paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan apparel manufacturers. Design/methodology/approach This quantitative study uses a deductive approach. The practice-based view is used to support the conceptual framework. The partial least square structural equation modelling technique empirically assessed the conceptual model using 164 responses from Sri Lankan apparel manufacturers through a structured survey questionnaire. Apart from examining the direct effects of GSCM practice on the triple bottom line, the study also investigated the moderating effects of firm size and duration. Findings The results show that GSCM practices positively affect the organisation’s triple bottom line while business size and duration moderate the said relationship. Research limitations/implications The fact that this study is based on Sri Lankan apparel producers may impact the generalizability of the findings across different industries and countries. Furthermore, the survey only looked at export manufacturers. This raises questions about the results’ relevance to other non-export groups of the current population with distinct characteristics. Practical implications The paper provides insights for both academia and practitioners on the importance of adopting GSCM practices for the business performance of apparel manufacturers in Sri Lanka. The paper includes implications for devising strategic solutions for organisational performance and sustainability by using GSCM practices in apparel manufacturers in Sri Lanka. Originality/value The research contributes to the body of knowledge in the GSCM field in general. This research also contributes to the limited literature on GSCM practices in Sri Lanka. To the best of the authors’ knowledge, this is the first attempt to explain how apparel manufacturers in Sri Lanka are organised.

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Text Mining for Supply Chain Risk Management in the Apparel Industry

2021

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Text mining tools are now widely used for the efficient management of information and resources in business, academic and research organizations. This paper provides a comprehensive overview of research articles on the application of text mining techniques in the field of Supply Chain Risk Management and the apparel industry. Research articles published between 2000 and 2020, were obtained from various journals through two online databases, i.e., SCOPUS and IEEE Xplore. Through a systematic approach following PRISMA guidelines, 370 research papers were screened, filtered and finally classified into three main areas: Supply Chain Risk Management and outsourcing in the apparel industry, application of text mining in Supply Chain Risk Management and application of text mining in the apparel industry. In this study, we have identified a comprehensive list of various available data sources for text mining, methodologies and risks associated with outsourcing in the apparel industry. We classify the gaps in expanding the application of text mining in the apparel industry’s Supply Chain Risk Management. Extracting useful information from online newspapers through text mining could vividly enhance the ability to monitor supply chain risks and provide the ability to link data to provide decision makers with the right information at the right time.

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Managing Product Complexity and Variety for Operational Performance through an Integrated Green Supply Chain

Cited by 3 publications

References 43 publications

Kompleksitas Produk Dan Kualitas Komunikasi Terhadap Inter-Organizational Cost Management Dan Open Book Accounting

Kompleksitas Produk Dan Kualitas Komunikasi Terhadap Inter-Organizational Cost Management Dan Open Book Accounting

Impact of green supply chain management practices on the triple bottom line: a study on apparel manufacturers of Sri Lanka

Text Mining for Supply Chain Risk Management in the Apparel Industry

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