Dr. Christianus Manihuruk, SE, MM, M.H
Role Budgeting Participation and Budget Slack on Supply Chain Operational Performance: Evidence from Indonesian Textile Ondustri.
Abstract--- Budgets are instruments that managers can
use to help them in completing their business activities.
Now various countries are focusing budget participation
to boost supply chain activities. Objective of the current
study is to examine the role of budget participation in
supply chain operational performance among Indonesia
textile industry. Moreover, moderating role of
management control system was also examined.
Interactive control system and boundary control system
taken as moderating variable. For this purpose, data
were gathered from textile companies of Indonesia.
Employees of these companies were selected as
respondents. Total 500 questionnaires were distributed
to collect the data. Partial Least Square (PLS) were
utilized as statistical tool to analyse the data. Results
shows that budget participation increases the supply
chain operational performance. Moreover, management
control system also has significant role in supply chain
operational performance.
Keywords: Supply chain, budget participation, budget
slack, manage
Strategic Management of Organizational Knowledge and Competence Through Intellectual Capital.
Managing organizational knowledge and employee’s competency is observed as
key towards success. However, significance of intellectual capital for strategic management
of knowledge and organizational competency has got limited attention in the literature. The
aim of present study is to examine the impact of intellectual capital on strategic
management of knowledge and competency from the context of Indonesia. A sample of 242
respondents is collected through developed questionnaire. From methodological context,
study has followed descriptive and regression analysis. It is observed that significant
association exists between various items of Intellectual capital and strategic management of
knowledge and competency. Findings are significantly suggested to policy makers and
strategic decision takers in the business and relevant industry. Key limitations includes
limited sample and non-application of cross-sectional analysis.
Keywords: Intellectual capital, human capital, structural capital, spiritual capital, strategic
management, Indonesi
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