Efektivitas Penerapan Supply Chain Management, Efisiensi Biaya Operasional Pada Kinerja Perusahaan di Moderasi Keunggulan Kompetitif
Abstract
This study aims to analyze the effect of the effectiveness of the implementation of supply chain management and operational cost efficiency on the company's performance with competitive advantage as a moderating variable. The research population is the decision maker on the CV. Eight Eight as many as 36 people. The results showed that the effect of the effectiveness of the implementation of supply chain management and operational cost efficiency had a positive effect on company performance. Meanwhile, competitive advantage weakens the effect of the effectiveness of implementing supply chain management and operational cost efficiency on company performance.
Keywords: Supply Chain Management Effectiveness; Operational Cost Efficiency; Company Performance; Competitive Advantage.
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References
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Pratono, A. H. (2016). Strategic orientation and information technological turbulence: Contingency perspective in SMEs. Business Process Management Journal, 22(2), 368–382. https://doi.org/10.1108/BPMJ-05-2015-0066
Rafid, A.S., Ashfaque, A. Mohib and Hossain, F. (2017). Practice of SCM Performance Drivers and Procurement Process : Case Study on Practice of SCM Performance Drivers and Procurement Process : Case Study on Globe Pharmaceuticals Limited. 8(May), 9–19.
Rundh, B. (2015). International market development: The small and medium sized firm’s opportunity or dilemma. Management Decision, 53(6), 1329–1345. https://doi.org/10.1108/MD-10-2014-0621
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Surya Dewi Kusuma, F., & Devie. (2013). Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan. Business Accounting Review, 1(2), 161–171. http://eprints2.binus.ac.id/id/eprint/24110
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitaif dan R&D. Bandung: Alfabeta.
Tirayoh, V., Pangemanan, S., & Makaombohe, Y. (2014). Ukuran Perusahaan Terhadap Manajemen Laba Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(1), 656–665. https://doi.org/10.35794/emba.v2i1.4380
Tummala, V. M. R., & Schoenher, T. (2008). Best practices for the implementation of Supply Chain Management initiatives. International Journal of Logistics Systems and Management, 4(4), 391–410. https://doi.org/10.1504/IJLSM.2008.017591
Wagner, S. M. (2008). Cost management practices for supply chain management: An exploratory analysis. International Journal of Services and Operations Management, 4(3), 296–320. https://doi.org/10.1504/IJSOM.2008.017296
Wulandari, W., Sari, R. N., & L, A. A. (2017). Pengaruh Supply Chain Management Terhadap Kinerja Perusahaan Melalui Keunggulan Bersaing. Jurnal Ekonomi, 21(3), 462–479. https://doi.org/10.24912/je.v21i3.31
Anatan, L. (2010). Manajemen Rantai Pasokan terhadap Kinerja Rantai Pasok dan Keunggulan Kompetitif. Karisma, 4(65), 106–117.
Asghar Afshar Jahanshahi. (2012). Analyzing the effects of electronic commerce on organizational performance: Evidence from small and medium enterprises. African Journal of Business Management, 6(22), 6486–6496. https://doi.org/10.5897/ajbm11.1768
Avittathur, B., Ghosh, D., Avittathur, B., & Ghosh, D. (2020). Supply chain management as a competitive advantage. Excellence in Supply Chain Management, 02(December), 35–44. https://doi.org/10.4324/9780429026874-4
Biodi, M., & Sanawiri, B. (2017). ANALISIS LINGKUNGAN INDUSTRI GUNA MENENTUKAN BUSINESS STRATEGY DALAM RANGKA MENCAPAI KEUNGGULAN BERSAING (Studi pada PR. ALFI PUTRA). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 50(3), 172–181.
Dirisu, J. I., Iyiola, O., & Ibidunni, O. S. (2013). Product Differentiation: A tool of competitive advantage and optimal organizational performance (A study of Unilever Nigeria PLC). European Scientific Journal, 9(34), 258–281. http://eujournal.org/index.php/esj/article/viewFile/2174/2059
Duran, C., & Akçi, Y. (2015). Impact of Competitive Strategies and Supply Chain Strategies on the Firm Performance Under Environmental Uncertainties Borsa Istanbul Case in the Manufacturing Sector. International Journal of Economics, Commerce and Management United Kingdom, III(1), 1–33. http://ijecm.co.uk/
Elrod, C., Murray, S., & Bande, S. (2013). A review of performance metrics for supply chain management. EMJ - Engineering Management Journal, 25(3), 39–50. https://doi.org/10.1080/10429247.2013.11431981
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro
Gunasekaran, A., Patel, C., & McGaughey, R. E. (2004). A framework for supply chain performance measurement. International Journal of Production Economics, 87(3), 333–347. https://doi.org/10.1016/j.ijpe.2003.08.003
Jumady, E., & Fajriah, Y. (2020). Green Supply Chain Management : Mediasi Daya Saing Dan Kinerja Perusahaan Manufaktur. Jurnal Ilmiah Teknik Industri, 8(1), 43–55. https://doi.org/10.24912/jitiuntar.v8i1.6899
Kumar, S., & Chang, C. W. (2007). Reverse auctions: How much total supply chain cost savings are there? — A conceptual overview. Journal of Revenue and Pricing Management, 6(2), 77–85. https://doi.org/10.1057/palgrave.rpm.5160077
Li, S., Ragu-Nathan, B., Ragu-Nathan, T. S., & Subba Rao, S. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. Omega, 34(2), 107–124. https://doi.org/10.1016/j.omega.2004.08.002
Meidutė-Kavaliauskienė, I., Vasiliauskas, A. V., & Zinkevičiūtė, V. (2014). Securing Enterprises Competitive Advantage through the Management of Components of Distribution System. Procedia - Social and Behavioral Sciences, 110, 353–360. https://doi.org/10.1016/j.sbspro.2013.12.879
Merliana, V., & Kurniawan, A. (2016). Pengaruh Strategi Biaya Rendah dan Diferensiasi Terhadap Keberhasilan PT Tahu Tauhid. Jurnal Manajemen, 15(2), 217–242. https://media.neliti.com/media/publications/115455-ID-pengaruh-strategi-biaya-rendah-dan-difer.pdf
Nursyamsiah, S. (2019). The Impact of Supply Chain Management Practices and Supply Chain Integration on Company Performance Mediated by Competitive Advantage (Empirical Study on Cabbage Agribusiness in Bandungrejo Village, Magelang, Indonesia). Review of Integrative Business and Economics Research, 8(4), 334349. http://buscompress.com/journal-home.html
Pratono, A. H. (2016). Strategic orientation and information technological turbulence: Contingency perspective in SMEs. Business Process Management Journal, 22(2), 368–382. https://doi.org/10.1108/BPMJ-05-2015-0066
Rafid, A.S., Ashfaque, A. Mohib and Hossain, F. (2017). Practice of SCM Performance Drivers and Procurement Process : Case Study on Practice of SCM Performance Drivers and Procurement Process : Case Study on Globe Pharmaceuticals Limited. 8(May), 9–19.
Rundh, B. (2015). International market development: The small and medium sized firm’s opportunity or dilemma. Management Decision, 53(6), 1329–1345. https://doi.org/10.1108/MD-10-2014-0621
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance. Human Relations, 72(10), 1671–1696. https://doi.org/10.1177/0018726718812602
Surya Dewi Kusuma, F., & Devie. (2013). Analisa Pengaruh Knowledge Management Terhadap Keunggulan Bersaing dan Kinerja Perusahaan. Business Accounting Review, 1(2), 161–171. http://eprints2.binus.ac.id/id/eprint/24110
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitaif dan R&D. Bandung: Alfabeta.
Tirayoh, V., Pangemanan, S., & Makaombohe, Y. (2014). Ukuran Perusahaan Terhadap Manajemen Laba Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(1), 656–665. https://doi.org/10.35794/emba.v2i1.4380
Tummala, V. M. R., & Schoenher, T. (2008). Best practices for the implementation of Supply Chain Management initiatives. International Journal of Logistics Systems and Management, 4(4), 391–410. https://doi.org/10.1504/IJLSM.2008.017591
Wagner, S. M. (2008). Cost management practices for supply chain management: An exploratory analysis. International Journal of Services and Operations Management, 4(3), 296–320. https://doi.org/10.1504/IJSOM.2008.017296
Wulandari, W., Sari, R. N., & L, A. A. (2017). Pengaruh Supply Chain Management Terhadap Kinerja Perusahaan Melalui Keunggulan Bersaing. Jurnal Ekonomi, 21(3), 462–479. https://doi.org/10.24912/je.v21i3.31
Published
2022-05-28
How to Cite
SIBURIAN, Deddy Suhendra Martua; HIDAYATI, Siti Aisyah; PITURINGSIH, Endar.
Efektivitas Penerapan Supply Chain Management, Efisiensi Biaya Operasional Pada Kinerja Perusahaan di Moderasi Keunggulan Kompetitif.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1332-1346, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85983>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p16.
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