Dr. Christianus Manihuruk, SE, MM, M.H

Dr. Christianus Manihuruk, SE, MM, M.H

NIDN: NIDK 8902410021
Program Studi: Management
Knowledge Area: Accounting, finance and economics
Deskripsi Singkat: S3 Ekonomi, Pensiunan Bank Mandiri dan Dosen
Google Scholar: e
Publons ID: ID SCOPUS 57209601204

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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