The Accessibility Determinants of Internet Financial Reporting of Manufacture Company Listed in Indonesia Stock Exchange

The purpose of this paper is to explore the link between supply chain capability and supply chain operational performance. In addition, the current study investigates the mediating role of technology integration and logistic integration between supply chain capability and supply chain operational performance. The firms in Tin industry of Indonesia are chosen as the sample of the study. To achieve the objectives of the current study, structural equation modeling is used using smart PLS. Data is collected through mail and telephonic survey. The responses are collected through the postal and electronic mail, questionnaire survey. According to the direct results, it is shown that all hypotheses were meaningful (α = 5%). The mediation effect of technology integration and logistic integration in the relationship between Supply Chain Capability and Supply Chain Operational Performance (SCOP) was examined. The results of mediation show that for logistic integration mediation hypothesis, the results was meaningful (α = 5%), whereas for the technology integration the results was not significant. The results of the study are useful for policymakers, practitioners, operation managers in understanding the link between human resource management and operational management. ensee Growing Science, Canada by the authors; lic 9 © 201

Section: Supply Chain Operational Performancementioning

confidence: 99%

The mediating role of technology and logistic integration in the relationship between supply chain capability and supply chain operational performance

Naway¹,

Rahmat²

2019

“…The term strategic management accounting has been in the management accounting literature for more than a decade (Lord, 1996;Nze, et al, 2016;Kimengsi & Gwan, 2017). Strategic management accounting is one of the tools to enhance the profitability of every firm (Ward, 2012;Solomon, et al, 2014;Jaya and Verawaty 2015;Angbre, 2016;Tanoos, 2017;Chowdhury, et al, 2018). It can increase the output of operations which ultimately improves the overall performance.…”

Section: Fig 1 Asian Countries Logistic Performance Indexmentioning

confidence: 99%

The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability

Doktoralina¹,

Apollo²

2019

In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms. Canada ensee Growing Science, by the authors; lic 9 © 201

“…They are intended to communicate entity's execution, financial position and cash flow contribution and financing exercises. Financial statements are utilized in reporting financing and putting exercises at a point in time, and summarised working exercises for the former time frame (Subramanyam, 2014;Solomon, et al 2014;Jaya & Verawaty 2015;Angbre, 2016;Tanoos, 2017;Chowdhury, et al 2018).…”

Section: Financial Reportingmentioning

confidence: 99%

Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry

Suryanto¹,

Komalasari²

2019

The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design. Based on literature, six hypotheses were proposed concerning the relationship between international financial reporting and supply chain management. Data were collected from the employees of the dairy companies in Indonesia through area cluster sampling technique. Only those employees were selected having direct relationship with supply chain and accounting activities. Structural equation modelling was sued to test the hypotheses. The results of the study reveal that international financial reporting had significant association with supply chain management. The elements of supply chain accounting quality, namely; value relevance, earnings management and timely loss recognition had significant positive relationship with supply chain management. A better implementation of international financial reporting is the key to enhance the supply chain management. ensee Growing Science, Canada by the authors; lic 9 © 201