How to cite this paper
Riyadi, S., Nugroho, M & Arif, D. (2021). The effect of supply network and management control system on the efficiency and profitability of manufacturing companies.Uncertain Supply Chain Management, 9(4), 963-972.
Refrences
Akroyd, C., & Kober, R. (2020). Imprinting founders' blueprints on management control systems. Management Accounting Research, 46, 100645. https://doi.org/https://doi.org/10.1016/j.mar.2019.07.002
Álvarez-Rodríguez, C., Martín-Gamboa, M., & Iribarren, D. (2020). Sustainability-oriented efficiency of retail supply chains: A combination of Life Cycle Assessment and dynamic network Data Envelopment Analysis. Science of The Total Environment, 705, 135977. https://doi.org/https://doi.org/10.1016/j.scitotenv.2019.135977
ARIF, D., YUCHA, N., SETIAWAN, S., OKTARINA, D., MARTAH, V., & MUTTAQIIN, N. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7(8), 419–424.
Basole, R., & Bellamy, M. (2014). Supply Network Structure, Visibility, and Risk Diffusion: A Computational Approach. Decision Sciences, 45. https://doi.org/10.1111/deci.12099
Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1–13. https://doi.org/https://doi.org/10.1016/j.aos.2015.10.002
Daina, L. G., Sabău, M., Daina, C. M., Neamțu, C., Tit, D. M., Buhaș, C. L., Bungau, C., Aleya, L., & Bungau, S. (2019). Improving performance of a pharmacy in a Romanian hospital through implementation of an internal management control system. Science of The Total Environment, 675, 51–61. https://doi.org/https://doi.org/10.1016/j.scitotenv.2019.04.231
Davila, A., Foster, G., & Jia, N. (2015). The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence. European Accounting Review, 24(2), 207–239. https://doi.org/10.1080/09638180.2014.965720
Eskandarpour, M., DEJAX, P., Miemczyk, J., & Péton, O. (2015). Sustainable supply chain network design: An optimization-oriented review. Omega, 54. https://doi.org/10.1016/j.omega.2015.01.006
Govindan, K., Diabat, A., & Popiuc, M. N. (2012). Contract analysis: A performance measures and profit evaluation within two-echelon supply chains. Comput. Ind. Eng., 63, 58–74.
Jia, P., Amoozad Mahdiraji, H., & Meidute-Kavaliauskiene, I. (2013). Leadership selection in an unlimited three-echelon supply chain. Journal of Business Economics and Management, 14, 616–637. https://doi.org/10.3846/16111699.2012.761648
Kao, T.-W. (Daniel), Simpson, N. C., Shao, B. B. M., & Lin, W. T. (2017). Relating supply network structure to productive efficiency: A multi-stage empirical investigation. European Journal of Operational Research, 259(2), 469–485. https://doi.org/https://doi.org/10.1016/j.ejor.2016.11.008
Liu, S., Li, C., Feng, Y., & Rong, G. (2012). Network Structure and Logistics Efficiency: A New Approach to Analyse Supply Chain System. In I. D. L. Bogle & M. B. T.-C. A. C. E. Fairweather (Eds.), 22 European Symposium on Computer Aided Process Engineering (Vol. 30, pp. 392–396). Elsevier. https://doi.org/https://doi.org/10.1016/B978-0-444-59519-5.50079-4
Mahdiraji, H. A., Hafeez, K., Jafarnejad, A., & Rezayar, A. (2020). An analysis of the impact of negative CSR 'forced labour' parameter on the profitability of supply chain contracts. Journal of Cleaner Production, 271, 122274. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122274
Min, S., Zacharia, Z. G., & Smith, C. D. (2019). Defining Supply Chain Management: In the Past, Present, and Future. Journal of Business Logistics, 40(1), 44–55. https://doi.org/https://doi.org/10.1111/jbl.12201
Nugroho, M., Arif, D., & Halik, A. (2021a). The effect of financial distress on stock returns , through systematic risk and profitability as mediator variables. 7, 1717–1724. https://doi.org/10.5267/j.ac.2021.4.026
Nugroho, M., Arif, D., & Halik, A. (2021b). The effect of loan-loss provision, non-performing loans and third-party fund on capital adequacy ratio. Accounting, 7(10), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Parajuli, A., Kuzgunkaya, O., & Vidyarthi, N. (2021). The impact of congestion on protection decisions in supply networks under disruptions. Transportation Research Part E: Logistics and Transportation Review, 145, 102166. https://doi.org/https://doi.org/10.1016/j.tre.2020.102166
Rezaei, S., & Behnamian, J. (2021). A survey on competitive supply networks focusing on partnership structures and virtual alliance: New trends. Journal of Cleaner Production, 287, 125031. https://doi.org/10.1016/j.jclepro.2020.125031
Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108, 1262–1278. https://doi.org/https://doi.org/10.1016/j.jclepro.2014.10.040
Shi, J., Yang, J., & Li, Y. (2020). Does supply network location affect corporate investment efficiency? Research in International Business and Finance, 51, 101107. https://doi.org/https://doi.org/10.1016/j.ribaf.2019.101107
Wang, Y., Shi, Q., Hu, Q., You, Z., Bai, Y., & Guo, C. (2020). An efficiency sorting multi-objective optimization framework for sustainable supply network optimization and decision making. Journal of Cleaner Production, 272, 122842. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122842
Zikopoulos, C., & Tagaras, G. (2015). Reverse supply chains: Effects of collection network and returns classification on profitability. European Journal of Operational Research, 246(2), 435-449.
Álvarez-Rodríguez, C., Martín-Gamboa, M., & Iribarren, D. (2020). Sustainability-oriented efficiency of retail supply chains: A combination of Life Cycle Assessment and dynamic network Data Envelopment Analysis. Science of The Total Environment, 705, 135977. https://doi.org/https://doi.org/10.1016/j.scitotenv.2019.135977
ARIF, D., YUCHA, N., SETIAWAN, S., OKTARINA, D., MARTAH, V., & MUTTAQIIN, N. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7(8), 419–424.
Basole, R., & Bellamy, M. (2014). Supply Network Structure, Visibility, and Risk Diffusion: A Computational Approach. Decision Sciences, 45. https://doi.org/10.1111/deci.12099
Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1–13. https://doi.org/https://doi.org/10.1016/j.aos.2015.10.002
Daina, L. G., Sabău, M., Daina, C. M., Neamțu, C., Tit, D. M., Buhaș, C. L., Bungau, C., Aleya, L., & Bungau, S. (2019). Improving performance of a pharmacy in a Romanian hospital through implementation of an internal management control system. Science of The Total Environment, 675, 51–61. https://doi.org/https://doi.org/10.1016/j.scitotenv.2019.04.231
Davila, A., Foster, G., & Jia, N. (2015). The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence. European Accounting Review, 24(2), 207–239. https://doi.org/10.1080/09638180.2014.965720
Eskandarpour, M., DEJAX, P., Miemczyk, J., & Péton, O. (2015). Sustainable supply chain network design: An optimization-oriented review. Omega, 54. https://doi.org/10.1016/j.omega.2015.01.006
Govindan, K., Diabat, A., & Popiuc, M. N. (2012). Contract analysis: A performance measures and profit evaluation within two-echelon supply chains. Comput. Ind. Eng., 63, 58–74.
Jia, P., Amoozad Mahdiraji, H., & Meidute-Kavaliauskiene, I. (2013). Leadership selection in an unlimited three-echelon supply chain. Journal of Business Economics and Management, 14, 616–637. https://doi.org/10.3846/16111699.2012.761648
Kao, T.-W. (Daniel), Simpson, N. C., Shao, B. B. M., & Lin, W. T. (2017). Relating supply network structure to productive efficiency: A multi-stage empirical investigation. European Journal of Operational Research, 259(2), 469–485. https://doi.org/https://doi.org/10.1016/j.ejor.2016.11.008
Liu, S., Li, C., Feng, Y., & Rong, G. (2012). Network Structure and Logistics Efficiency: A New Approach to Analyse Supply Chain System. In I. D. L. Bogle & M. B. T.-C. A. C. E. Fairweather (Eds.), 22 European Symposium on Computer Aided Process Engineering (Vol. 30, pp. 392–396). Elsevier. https://doi.org/https://doi.org/10.1016/B978-0-444-59519-5.50079-4
Mahdiraji, H. A., Hafeez, K., Jafarnejad, A., & Rezayar, A. (2020). An analysis of the impact of negative CSR 'forced labour' parameter on the profitability of supply chain contracts. Journal of Cleaner Production, 271, 122274. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122274
Min, S., Zacharia, Z. G., & Smith, C. D. (2019). Defining Supply Chain Management: In the Past, Present, and Future. Journal of Business Logistics, 40(1), 44–55. https://doi.org/https://doi.org/10.1111/jbl.12201
Nugroho, M., Arif, D., & Halik, A. (2021a). The effect of financial distress on stock returns , through systematic risk and profitability as mediator variables. 7, 1717–1724. https://doi.org/10.5267/j.ac.2021.4.026
Nugroho, M., Arif, D., & Halik, A. (2021b). The effect of loan-loss provision, non-performing loans and third-party fund on capital adequacy ratio. Accounting, 7(10), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Parajuli, A., Kuzgunkaya, O., & Vidyarthi, N. (2021). The impact of congestion on protection decisions in supply networks under disruptions. Transportation Research Part E: Logistics and Transportation Review, 145, 102166. https://doi.org/https://doi.org/10.1016/j.tre.2020.102166
Rezaei, S., & Behnamian, J. (2021). A survey on competitive supply networks focusing on partnership structures and virtual alliance: New trends. Journal of Cleaner Production, 287, 125031. https://doi.org/10.1016/j.jclepro.2020.125031
Rieckhof, R., Bergmann, A., & Guenther, E. (2015). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production, 108, 1262–1278. https://doi.org/https://doi.org/10.1016/j.jclepro.2014.10.040
Shi, J., Yang, J., & Li, Y. (2020). Does supply network location affect corporate investment efficiency? Research in International Business and Finance, 51, 101107. https://doi.org/https://doi.org/10.1016/j.ribaf.2019.101107
Wang, Y., Shi, Q., Hu, Q., You, Z., Bai, Y., & Guo, C. (2020). An efficiency sorting multi-objective optimization framework for sustainable supply network optimization and decision making. Journal of Cleaner Production, 272, 122842. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122842
Zikopoulos, C., & Tagaras, G. (2015). Reverse supply chains: Effects of collection network and returns classification on profitability. European Journal of Operational Research, 246(2), 435-449.