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Akbar, Taufiq, Ridarmelli, Inung Wijayanti, Septo Pramesworo e Hedwigis Esti Riwayati. "Examining the bonus mechanisms’ role in real earnings management dynamics in an Indonesian manufacturing company". Investment Management and Financial Innovations 21, n.º 1 (25 de março de 2024): 431–43. http://dx.doi.org/10.21511/imfi.21(1).2024.33.
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Real Earnings Management (REM) and financial success may have different relationships depending on how managers act. Bonus mechanisms are a significant factor that influences management behavior. The study seeks to examine the impact of bonus systems on the correlation between financial performance and REM practices in manufacturing companies in Indonesia. Moderated Regression Analysis (MRA) is employed to evaluate the influence of bonus mechanisms in moderating the association of financial performance on REM. The technique of purposive sampling was used to pick the sample. The study utilized data from manufacturing firms listed on the Indonesian Stock Exchange from 2017 to 2021, including a total of 400 observed data points. The research findings demonstrate that sales growth is the sole factor that significantly influences REM in manufacturing organizations, as indicated by a p-value below 10%. Other financial performance factors, on the other hand, with p-values for each variable above 10%, have not been shown to have a significant impact on REM. These factors include ROA, leverage, operating cash flow, and cash. The findings also demonstrate that, with a p-value for each variable above 10%, the bonus mechanism is a variable that modifies the effect of all financial performance variables on REM.
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Triyonowati, Rizki Amalia Elfita, Suwitho e Titik Mildawati. "Does innovation efficiency affect financial performance? The role of ownership concentration". Investment Management and Financial Innovations 20, n.º 1 (18 de janeiro de 2023): 58–67. http://dx.doi.org/10.21511/imfi.20(1).2023.06.
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The company that is synonymous with the application of science and technology is the manufacturing industry (Krmela et al., 2022). Manufacturing companies in Indonesia have been accustomed to the use of technology in their production activities so far, because technology really helps the company’s production to be more effective (Muchran, 2020). This study examines the effect of innovation efficiency on firm performance and the moderating role of ownership concentration on this effect. This study examines innovation efficiency as the optimal combination of innovation input and innovation output. The inputs used are research and development expenses, machine repair expenses, and information technology purchases. Meanwhile, the output of innovation. This study used 616 annual reports of manufacturing companies from 2013 to 2018. The analytical technique used is a moderated regression analysis. The results show that efficiency is positively and significantly correlated with company performance. In addition, the results of the study provide evidence of concentrated ownership, encouraging managers to be more intensive in carrying out innovation efficiency so that it affects increasing company performance. These findings show that there is efficiency in innovation projects that can improve company performance, and companies with concentrated ownership find it easier to carry out innovation efficiency because of the active involvement of shareholders in the management process when innovation projects are implemented aimed at improving company performance.
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Samad, Sarminah, e Hazaz Abdullah Alsolami. "Analysing the effects of strategic assets on company success : an evidence in manufacturing company". International Journal of Engineering & Technology 7, n.º 2.10 (2 de abril de 2018): 102. http://dx.doi.org/10.14419/ijet.v7i2.10.10965.
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Manufacturing industry plays a significant role in the development of a nation. Thus, analyzing the factors influencing its success is profoundly needed. Scholars have identified strategic assets as a key factors that influence the success of manufacturing companies. This study examined the relationship between strategic assets on company success. 400 manufacturing companies in Malaysia have participated in the survey. A total of 299 usable questionnaires were analyzed using Smart Partial Least Squares (PLS). The results revealed that manufacturing companies should consider increasing their strategic assets to achieve superior success. This suggests that strategic assets are crucial towards improving company success. The results found that intangible assets have emerged as the most significant predictor that affect company success. The implications of this study and recommendations for future research are also discussed.
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Dawood A.K, Shaik, Elsyed A. Elsyed, Abdul Rahaman e R. Karthi keyan. "Role of Lean Manufacturing Tools in Soft Drink Company". International Journal of Mechanical Engineering 5, n.º 1 (25 de janeiro de 2018): 1–7. http://dx.doi.org/10.14445/23488360/ijme-v5i1p101.
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Salman, Mohd, Monika Bhagat, Neeraj Kumar e Prof Reeta Wattal. "Role of Inventory Management and Control in A Manufacturing Company". International Journal for Research in Applied Science and Engineering Technology 11, n.º 4 (30 de abril de 2023): 3836–41. http://dx.doi.org/10.22214/ijraset.2023.51143.
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Abstract: A manufacturing company's performance depends on efficient inventory management and control. Inventory control and management play a crucial role in meeting customer demand, controlling costs, planning production effectively, ensuring quality, and managing cash flow. This paper discusses the role of inventory control and management in a manufacturing company and highlights the key ways in which inventory control and management are important to the success of a manufacturing company. The system's goal is to bridge the substantial gap between inventory management theory and practice and let industrial inventory managers conduct effective and successful inventory management.
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Pangaribuan, Hisar, Harsono Yoewono e Wing Wahyu Winarno. "The Role of Company Size and Board of Commissioners on Company Value in Disrupted Economics". Wiga : Jurnal Penelitian Ilmu Ekonomi 13, n.º 2 (29 de setembro de 2023): 316–29. http://dx.doi.org/10.30741/wiga.v13i2.1133.
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The Covid-19 condition that has passed has provided many important lessons and has disrupted the performance and productivity of almost all industries, including manufacturing companies. Such condition has become a challenging task for companies to find solutions to maximize company value to survive, let alone increase in these conditions. Bad like that. This research aims to confirm whether company size, board of commissioners, and Covid-19 conditions significantly affect company value. By taking data from manufacturing companies during the past two years of research during the Covid-19 period, this study uses a descriptive quantitative approach with multiple linear regression analysis techniques and modeling Covid-19 as a moderator. This study uses a purposive sampling method to select manufacturing companies on the Indonesia Stock Exchange. The research data spans two years upon 159 companies, resulting in 318 data points. The research results show that the variables of company size and board of commissioners do not significantly affect company value, but Covid-19 can significantly influence company value. Covid-19 then moderated the company size and board of commissioners variables, and it was discovered that the company size and board of commissioners variables had a significant influence on company value; this demonstrates that Covid-19 has had a devastating effect on company value.
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Waehrens, Brian Vejrum, e Dmitrij Slepniov. "From traditional manufacturing towards virtual servi-manufacturing: Gabriel's journey". Emerald Emerging Markets Case Studies 1, n.º 1 (1 de janeiro de 2011): 1–10. http://dx.doi.org/10.1108/20450621111126756.
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Subject area Operations strategy/global operations/value chain. Study level/applicability BA/Master level – the case can be applied to support operations strategy discussions related to the link between context, configuration and capabilities, and particularly to discuss internationalization strategy and global operations. Case overview The case examines how Gabriel, a Danish textile company, transformed itself from being a traditional textile manufacturer to becoming an innovative virtual servi-manufacturer. The case covers the main milestones in Gabriel's recent history, explores the main reasons for the transformation that started in the late 1990s and studies how this transformation towards becoming a virtual servi-manufacturer was dealt with. The case closes with the sections examining the role of innovation activities in the newly transformed company. Expected learning outcomes The case is expected to build an understanding of the organisational and operational implications of the journey towards the virtual production company. While the case is broad in its scope, it provides an opportunity to go into details on a number of interrelated topics: operations strategy; global production networks; communication and coordination; interdependencies; and outsourcing and offshoring. The story of Gabriel illustrates a highly successful globalization journey and its underlying dynamics. The case highlights how the operations configuration and the relationships between key parties do not stay constant over time. They rather shift and adapt to internal and external stimuli. The case explores these stimuli in retrospect and describes how the company attempts to reconcile market requirements with its operations configurations and capabilities. Supplementary materials Teaching note.
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Yang, Ling. "The Impact of Intelligent Manufacturing on Company Investment Efficiency". Highlights in Business, Economics and Management 9 (13 de junho de 2023): 649–57. http://dx.doi.org/10.54097/hbem.v9i.9243.
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Manufacturing technological advancements have had a significant impact on corporate operations and development in today's highly digital economy. This paper develops a double difference model using sample data from all A-share listed companies in China from 2010 to 2019, as well as a quasi-natural experiment on the promotion of intelligent manufacturing demonstration projects in China, to investigate the impact that implementing intelligent manufacturing policies can have on the efficiency of corporate investment. According to the report, implementing intelligent manufacturing can boost firm investment efficiency. Through effective corporate internal control, the mechanism analysis discovered that intelligent manufacturing can play a negative buffering role in enhancing corporate investment efficiency.
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Patalas-Maliszewska, Justyna, e Małgorzata Śliwa. "The Role of Knowledge Acquisition in a Company – Research Results from German and Polish Manufacturing Companies". Foundations of Management 9, n.º 1 (23 de fevereiro de 2017): 87–98. http://dx.doi.org/10.1515/fman-2017-0007.
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Abstract This article elaborates the authors’ method for tacit knowledge acquisition focused on a research and development department in a manufacturing company. It presents a case study of the use of concepts for tacit knowledge acquisition and is based on a survey and data obtained from 85 Polish and German Manufacturing Companies from the cross-border cooperation region of Lubuskie/Poland – Brandenburg/Germany. This article develops a framework of tacit knowledge acquisition in a manufacturing company and further discusses the research results.
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Szabó, László, Norbert Forman e Mihály Szilárd Avornicului. "Digital challenges of production processes in a company". International Journal of Advanced Natural Sciences and Engineering Researches 7, n.º 6 (25 de julho de 2023): 377–80. http://dx.doi.org/10.59287/ijanser.1176.
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Industry 4.0 will facilitate and simplify communication processes in manufacturing. Digital technologies are gaining ground, from the emergence of cloud computing to Big Data analytics and IoT. The rapid evolution of digital technologies has fundamentally changed the competitive landscape of manufacturing companies, forcing manufacturing companies to digitise and transform their organisations. ERP systems play a key role for SMEs, as this is an area where SMEs have been lagging far behind large companies. At the same time, there are technical and human barriers to the adoption of advanced technologies, the combined effect of which can cause serious disruption to manufacturing processes. In recent years, digitalisation changes have created a number of new opportunities to secure long-term competitive advantages by systematically improving production performance and/or gradually reducing production costs. The aim of this paper is to illustrate the emerging challenges through a concrete company case study.
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Shah, Nina, Nikhil C. Munshi, Jesús G. Berdeja, Sundar Jagannath, Olivia Finney, Nathan Martin, Amit Agarwal, Everton Rowe, Timothy B. Campbell e Jesús F. San-Miguel. "Baseline Correlates of Complete Response to Idecabtagene Vicleucel (ide-cel, bb2121), a BCMA-Directed CAR T Cell Therapy in Patients with Relapsed and Refractory Multiple Myeloma: Subanalysis of the KarMMa Trial". Blood 138, Supplement 1 (5 de novembro de 2021): 1739. http://dx.doi.org/10.1182/blood-2021-148375.
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Abstract Introduction Outcomes for patients with relapsed and refractory multiple myeloma (RRMM) and previous exposure to immunomodulatory agents, proteasome inhibitors (PIs), and anti-CD38 antibodies are poor. Ide-cel is a B-cell maturation antigen (BCMA)-directed CAR T cell therapy. In the pivotal phase 2 KarMMa trial (NCT03361748), ide-cel demonstrated frequent, deep, and durable responses in heavily pretreated patients with RRMM (Munshi et al. N Engl J Med 2021). In the 42 patients (33%) who achieved compete response (CR) or stringent CR (sCR), median duration of response was 21.5 months (Anderson et al. ASCO 2021. Poster 8016). Currently it is difficult to predict which patients will achieve deep responses from ide-cel. To identify clinical correlates of patients achieving CR/sCR with ide-cel, this subanalysis of KarMMa compared baseline characteristics between patients with CR/sCR and non-CR/sCR. Methods Patients with MM, ≥ 3 prior lines of therapy (including an immunomodulatory agent, PI, and anti-CD38 antibody), and disease refractory to last regimen per IMWG criteria received ide-cel infusion (target dose range 150-450 x 10 6 CAR+ T cells) after lymphodepletion (fludarabine 30 mg/m 2/day + cyclophosphamide 300 mg/m 2/day for 3 days). Bridging therapy was optional (last dose ≥ 14 days prior to lymphodepletion). The primary endpoint was overall response rate; CR/sCR rate was a key secondary endpoint. Baseline characteristics were collected prior to lymphodepletion and for select biomarkers on day of infusion. In this subanalysis, univariate and multivariate logistic regression models were used to identify baseline characteristics that correlate with the likelihood of achieving CR/sCR. Results In total, 128 of 140 patients received ide-cel infusions at data cutoff (Dec 21, 2020). There were 42 patients with best overall response of CR/sCR and 86 with non-CR/sCR (very good partial response [VGPR], partial response [PR], or no response). Among those with CR/sCR, 32 (76%) were negative for minimal residual disease (MRD) at a sensitivity level of < 10 -5 nucleated cells and 19 of these patients maintained MRD negativity at the 12-month follow-up. Baseline demographics and disease characteristics were generally balanced between patients with CR/sCR and non-CR/sCR; notable exceptions included revised International Staging System (ISS) stage III disease, IgG chain type, CD138+ plasma cell percentage, and β-2-microglobulin levels (Table 1). Univariate analysis of CR/sCR by baseline characteristics showed that IgG heavy chain versus other heavy chain types (odds ratio [OR]: 0.162, P < 0.0001), high sBCMA (OR: 0.646, P = 0.0007), β-2-microglobulin (≥ 5.5 vs < 3.5 mg/L; OR: 0.201, P = 0.0072), and presence of extramedullary disease (OR: 0.428, P = 0.0394) were negatively associated with CR/sCR, whereas high vector copy number in drug product was positively associated with CR/sCR (OR: 1.290, P = 0.0287). A multivariate analysis of CR/sCR identified IgG heavy chain versus other heavy chain types (OR: 0.100, P < 0.0001), high sBCMA (OR: 0.637, P = 0.0110), and elevated prothrombin time-international normalized test (OR: 0.005, P = 0.0365) as negative correlates of CR/sCR, and high vector copy number in drug product (OR: 1.486, P = 0.0168) as a positive correlate of CR/sCR. Descriptive analysis demonstrated lower baseline sBCMA in patients with CR/sCR versus non-CR/sCR; across both groups, sBCMA levels increased between screening and baseline (Table 2). Conclusions In this subanalysis of KarMMa, multivariate analysis identified IgG, sBCMA, and prothrombin time-international normalized test as negative correlates of CR/sCR, and vector copy number in drug product a positive correlate. As sBCMA is an indicator of tumor burden and can affect therapies targeting BCMA (Cowan et al. ASH 2019. Abstract 204), selecting for patients with lower tumor burden and controlling tumor burden during manufacturing or bridging therapy may be important in achieving CR/sCR with ide-cel. The impact of modulating tumor BCMA and sBCMA, using a gamma-secretase inhibitor prior to ide-cel infusion, is currently under evaluation in the KarMMa-7 trial. Study support bluebird bio and Celgene, a Bristol-Myers Squibb Company. Figure 1 Figure 1. Disclosures Shah: Indapta Therapeutics: Consultancy; Janssen: Research Funding; Sutro Biopharma: Research Funding; Poseida: Research Funding; Precision Biosciences: Research Funding; Amgen: Consultancy; Bluebird Bio: Research Funding; Teneobio: Research Funding; CareDx: Consultancy; GSK: Consultancy; BMS/Celgene: Research Funding; CSL Behring: Consultancy; Karyopharm: Consultancy; Sanofi: Consultancy; Kite: Consultancy; Nektar: Research Funding; Oncopeptides: Consultancy. Munshi: Abbvie: Consultancy; Pfizer: Consultancy; Janssen: Consultancy; Bristol-Myers Squibb: Consultancy; Amgen: Consultancy; Takeda: Consultancy; Oncopep: Consultancy, Current equity holder in publicly-traded company, Other: scientific founder, Patents & Royalties; Celgene: Consultancy; Karyopharm: Consultancy; Adaptive Biotechnology: Consultancy; Novartis: Consultancy; Legend: Consultancy. Berdeja: Lilly, Novartis: Research Funding; Poseida, Sanofi, Teva: Research Funding; GSK, Ichnos Sciences, Incyte: Research Funding; EMD Sorono, Genentech: Research Funding; Celularity, CRISPR Therapeutics: Research Funding; Bluebird bio, BMS, Celgene, CRISPR Therapeutics, Janssen, Kite Pharma, Legend Biotech, SecuraBio, Takeda: Consultancy; Abbvie, Acetylon, Amgen: Research Funding. Jagannath: Legend Biotech: Consultancy; Karyopharm Therapeutics: Consultancy; Janssen Pharmaceuticals: Consultancy; Bristol Myers Squibb: Consultancy; Sanofi: Consultancy; Takeda: Consultancy. Finney: bluebird bio: Current Employment, Current equity holder in publicly-traded company. Martin: Bristol Myers Squibb: Current Employment, Current equity holder in publicly-traded company. Agarwal: Bristol Myers Squibb: Current Employment, Current holder of individual stocks in a privately-held company. Rowe: Bristol Myers Squibb: Current Employment. Campbell: Bristol Myers Squibb: Current Employment, Current holder of individual stocks in a privately-held company. San-Miguel: AbbVie, Amgen, Bristol-Myers Squibb, Celgene, GlaxoSmithKline, Janssen, Karyopharm, Merck Sharpe & Dohme, Novartis, Regeneron, Roche, Sanofi, SecuraBio, Takeda: Consultancy, Other: Advisory board.
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Simanjuntak, Yuliana Efriani Kristianingsih, Ronny Buha Sihotang e Francis Hutabarat. "Mediating Role of Dividend Policy on the Effect of Profitability, Company Size, and Capital Structure on the Value of Manufacturing Companies in the Indonesia Stock Exchange". International Journal of Business, Law, and Education 5, n.º 1 (30 de março de 2024): 1197–211. http://dx.doi.org/10.56442/ijble.v5i1.552.
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This study aims to analyze and prove (1) the effect of Profitability, company size, and capital structure partially and simultaneously on the value of Manufacturing companies on the IDX. The problem in manufacturing companies is that there is still an uneven distribution of dividends, which can affect company value. The population of this study were all manufacturing companies on the IDX using purposive sampling technique, namely sample withdrawal based on specific criteria. This type of research is quantitative descriptive research, which aims to describe or describe the properties (characteristics) of a situation or research object, carried out through quantitative data collection and analysis and statistical testing. This research test tool uses multiple linear regression models, such as the t-test and F-test. The results of this study prove that Profitability, company size, capital structure, and dividend policy simultaneously affect the value of manufacturing companies on the IDX. Partial test results prove that company size and capital structure affect the value of manufacturing companies on the IDX, while profitability and dividend policy do not affect the value of manufacturing companies on the IDX. The results of path analysis testing prove that Profitability through dividend policy affects firm value. Company size through dividend policy does not affect firm value. Capital structure through dividend policy does not affect firm value.
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Zoubek, Michal, Peter Poor, Tomas Broum, Josef Basl e Michal Simon. "Industry 4.0 Maturity Model Assessing Environmental Attributes of Manufacturing Company". Applied Sciences 11, n.º 11 (1 de junho de 2021): 5151. http://dx.doi.org/10.3390/app11115151.
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The primary purpose of this article is to present a maturity model dealing with environmental manufacturing processes in a company. According to some authors, Industry 4.0 is based on characteristics that have already been the focus of “lean and green” concepts. The goal of the article was to move from resource consumption, pollutant emissions, and more extensive manufacturing towards environmentally responsible manufacturing (ERM). Using environmental materials and methods reduces energy consumption, which generates cost savings and higher profits. Here, value stream mapping (VSM) was applied to identify core processes with environmental potential. This paper provides an understanding of the role of environmental manufacturing in the era of the Fourth Industrial Revolution.
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RARASSATI, Jessica Putri, e Yosman BUSTAMAN. "ANALYSIS OF FINANCIAL DISTRESS DETERMINANTS AND THE ROLE OF CORPORATE GOVERNANCE FOR RISK MITIGATION ON LISTED INDONESIAN MANUFACTURING COMPANIES: COVID-19 PANDEMIC". BUSINESS EXCELLENCE AND MANAGEMENT 11, S.I.2 (outubro de 2021): 182–95. http://dx.doi.org/10.24818/beman/2021.s.i.2-14.
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The purpose of this research is to examine the impact of COVID-19 on financial distress; additionally, this paper also analyzes the link of financial ratio and corporate governance on financial distress. This study uses panel data regression analysis method to estimate the relationship between variables. Financial ratios used in this study are Return on Equity (ROE), Debt to Asset Ratio (DAR) and firm size, meanwhile several corporate governance measurements that are applied in this research consist of institutional ownership, commissionaires independent and board size. The measurement will also be aggregated into its sub-sector which consists of Consumer Goods Industry (CGI), miscellaneous industry and basic and chemical industry. It is found that, COVID-19 pandemic statistically impacted financial distress of manufacturing companies in Indonesia as it is proven by T-Test and also regression analysis method. The result reveals that Debt to Asset (DAR) which is the measurement of leverage owned by company, positively affected financial distress of manufacturing companies in Indonesia. The greater the leverage, the greater the risk of financial distress. Despite the discrepancy with previous studies results, the result shows that the numbers of commissionaires independent on manufacturing companies in Indonesia pose significant positive effect on financial distress. Action taken by Chief of Manufacturing companies in Indonesia during this COVID-19 crisis impact the survival of company. Manufacturing companies need to mitigate risk by maintaining higher profitability (ROE) and asset as measured by firm size, lowering debt value. On corporate governance site, companies need to consider limiting the number of independent commissionaires leading the company and gaining more intuitional investor.
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Madzikova, Alex, e Gwendoline Vusumuzi Nani. "The Role of Intrapreneurship on the Growth of Iron and Steel Manufacturing Companies in Bulawayo, Zimbabwe". Journal of Economics and Behavioral Studies 12, n.º 1(J) (9 de abril de 2020): 22–37. http://dx.doi.org/10.22610/jebs.v12i1(j).3021.
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This study sought to find out the role of intrapreneurship on the growth of iron and steel manufacturing companies in Bulawayo, Zimbabwe. A post-positivist paradigm, a mixed method approach and a cross sectional design were adopted for the investigation. Three hundred and fifteen (315) middle management and supervisory staff drawn from twenty-two (22) iron and steel manufacturing companies in Bulawayo participated. Multiple stratified random sampling and heterogeneous purposive sampling were used to choose two hundred (200) respondents for the quantitative study and eight participants for the qualitative study respectively. Questionnaires and in-depth interviews were the data collecting instruments for quantitative and qualitative data respectively. Quantitative data was analysed using descriptive and inferential statistics and qualitative data was thematically analysed. Findings revealed that innovativeness, proactiveness, and risk taking were the key dimensions of intrapreneurship. Both quantitative and qualitative analyses showed the prominent measures of company growth in the iron and steel manufacturing companies as financial, employee numbers, productivity, and product range. Statistically intrapreneurship was found to be correlated to the growth of the iron and steel manufacturing companies. The study drew the following conclusions. Firstly, intrapreneurship is not a preferred strategy for driving growth in the iron and steel manufacturing companies in Bulawayo. Secondly, financial and product range were identified as the key measures of company growth. Thirdly, company support for intrapreneurship and individual’s intrapreneurial disposition were statistically linked to company growth. The study recommended that companies should motivate and support employees’ innovativeness, proactiveness, and risk taking through ideas, actions and work. Measurement of company growth should be expanded to include qualitative measures.
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Al-obaidy, Omar F. Hassan, Imad Khaleel Ismael e Ibrahim S. Abdullah Alshammary. "The Mediating Role of Operations Management Practices on the Relationship Between the Dimensions of Manufacturing Flexibility and Competitiveness". International Journal of Professional Business Review 8, n.º 5 (16 de maio de 2023): e01375. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1375.
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Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness. Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables. Design/methodology/approach: field coexistence, personal interviews, and classification of data and information obtained in the questionnaire were adopted as the main tool used in the research and for a sample of 74 observations. Structural equations modelling was used to analyze the data using the programs (SPSS24, AMOS23). Findings: the research reached important results that represent The most prominent of these is the significant impact of manufacturing flexibility in enhancing the competitiveness of the battery manufacturing company, and this effect is reinforced by improving operations management practices by the company. Research, Practical & Social implications: The research was conducted in this company because it requires scientific research capable of solving many of its problems as a result of increased competition in the market, as well as the continuation of this company in production despite the cessation of many other companies as a result of. Value: It stems from a vital issue related to aimed at a better future in terms of Operations Management Practices, Flexibility of Manufacturing, Operations Management Practices, and Competitiveness, especially after the crisis that led to a significant decline in the level of performance of organizations.
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Riswandari, Ernie, Wahyudin Zarkasyi, Harry Suharman e Muhammad Dahlan. "The effects of innovation strategy and good corporate governance on sustainable company performance: The mediating role of value chain". Uncertain Supply Chain Management 11, n.º 4 (2023): 1477–84. http://dx.doi.org/10.5267/j.uscm.2023.7.021.
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This research investigates how value chains mediate the relationship between innovation strategies and GCG to company performance. The research method used in this study uses an explanatory quantitative approach. The sample used in this study was 60 manufacturing companies in Indonesia. Each questionnaire represents a manufacturing company as a respondent in the survey. Primary data from survey distribution results that passed a validity and reliability test were used in this study. The data obtained were tested using Partial Least Square (PLS). The results show that the value chain acts as a mediator for the influence of innovation strategies and GCG on company performance.
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Prakash, Ram, Sandeep Singhal e Ashish Agarwal. "An integrated fuzzy-based multi-criteria decision-making approach for the selection of an effective manufacturing system". Benchmarking: An International Journal 25, n.º 1 (5 de fevereiro de 2018): 280–96. http://dx.doi.org/10.1108/bij-06-2016-0092.
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Purpose The research paper presents analysis and prioritization of barriers influencing the improvement in the effectiveness of manufacturing system. The purpose of this paper is to develop an integrated fuzzy-based multi-criteria decision-making (F-MCDM) framework to assist management of the case company in the selection of most effective manufacturing system. The framework helps in prioritizing the manufacturing systems on the basis of their effectiveness affected by the barriers. Design/methodology/approach In this paper, on the basis of experts’ opinion, five barriers have been identified in a brain-storming session. The problem of prioritization of manufacturing system is a multi-criteria decision-making (MCDM) problem and hence is solved by using the F-MCDM approach using dominance matrix. Findings Manufacturing systems’ effectiveness for Indian industries is influenced by barriers. The prioritization of manufacturing systems depends on qualitative factor decision-making criteria. Among the manufacturing systems, leagile manufacturing system is given the highest priority followed by lean manufacturing system, agile manufacturing system, flexible manufacturing system and cellular manufacturing system. Research limitations/implications The selection of an appropriate manufacturing system plays a vital role for sustainable growth of the manufacturing company. In the present work, barriers which influence the effectiveness of manufacturing system have been identified. On the basis of degree of influence of barriers on the effectiveness of the manufacturing system, five alternative manufacturing systems are prioritized. The framework will help the management of the case company to take reasonable decision for the adoption of the appropriate manufacturing system. Practical implications The results of the research work are very useful for the manufacturing companies interested in analyzing the alternative manufacturing systems on the basis of their effectiveness and their sensitivity toward various barriers. The management of Indian manufacturing company will take decision to adopt a manufacturing system whose effectiveness is least sensitive toward barriers. Effectiveness of such manufacturing system will improve with time without having retardation due to barriers. With improved effectiveness of the manufacturing system, the manufacturing company would be able to survive with global competition. The result of the present work is based on the inputs from the case company and may vary for the other manufacturing company. In the present work, only five alternative manufacturing systems and five barriers have been considered. To obtain the better result, MCDM approach with more number of alternative manufacturing systems and barriers might be considered. Originality/value The research work is based on the fuzzy analytic hierarchy process framework and on the case study conducted by the authors. The work carried out is original in nature and based on the real-life case study.
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Kumalaretna, Dianing, e Praptini Yulianti. "Pengaruh Role Overload, Role Conflict dan Role Ambiguity terhadap Kinerja Karyawan dengan Dukungan Sosial sebagai Moderating Variabel pada Karyawan PT Y di Surabaya". Arthavidya Jurnal Ilmiah Ekonomi 21, n.º 2 (12 de novembro de 2019): 177–84. http://dx.doi.org/10.37303/a.v21i2.137.
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ABSTRACT. This study aims to determine the level of job stress amongproduction employees in a manufacturing company, to measure the level ofemployee performance, and test the effect of work stress of Role Overload,Role Conflict and Role ambiguty on employee performance. Then this studyexamined the role of moderation from social support (from supervisors andcoworkers) about the relationship mentioned above. This research is aquantitative study using a questionnaire. All data were collected through asurvey and filled by 50 production workers in a manufacturing company inSurabaya. The sampling method suitable for this study. PLS method is usedfor statistical data analysis. The results showed a significant negativerelationship between role overload and performance, a non-significantnegative relationship between role conflict and performance, a negativerelationship between role ambiguity and performance. Support fromcoworkers and superiors has a significant moderating effect on roleoverload and role ambiguity.Key word: Role Overload, Role Conflict, Role Ambiguity, Job Performance,Social Support.
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Triantafyllopoulos, Yiannis, Nikolaos Konstantopoulos e Damianos P. Sakas. "The Role of Leadership in High Tech Manufacturing Companies in a Changing Environment". Key Engineering Materials 495 (novembro de 2011): 176–80. http://dx.doi.org/10.4028/www.scientific.net/kem.495.176.
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This article aims to examine the role of leadership after a change in the business environment of a company, such as a Merger and Acquisition, in high tech manufacturing companies. Particularly as the number of mergers and acquisitions (M&As) continues to increase and during recession times is one of the most common strategy, more leaders are called upon to to develop their skills an play the most important role for the company strategy. For this purpose both qualitative and quantitative methods are used to examine the effect of leadership after a Merger and Acquisition in some Greek companies that operate in manufacturing business. Findings indicate that in many cases the change that occurs as a result of a merger is imposed on the leaders who have the critical role not only to communicate effectively the company strategy but also to find the correct ways to apply the requested performance management strategies, such as recognition, innovation and others in the new company employees.
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Jatiningsih, Digna, Winwin Yadiati, Citra Sukmadilaga e Dini Rosdini. "The role of psychology capital, knowledge sharing and commitment toward managers’ performance in manufacturing company". Decision Science Letters 12, n.º 3 (2023): 477–86. http://dx.doi.org/10.5267/j.dsl.2023.5.003.
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The performance of the manufacturing industry lies in the managers who hold crucial roles. In the revolution industry, data or knowledge holds an important role besides managers’ commitment to work optimally. As intrinsic factors, psychological capital is fundamental for managers’ behavior such as commitment and initiative to share knowledge that simultaneously enables managers’ performance. This research aimed to find the psychology capital’s effect on managers’ performance in manufacturing companies by taking into account sharing knowledge and organization commitment as moderation. Hypothesis testing was done by using data measured with a Likert Scale from 208 managers of a manufacturing company as a representative from each company stationed in the Indonesia Stock Exchange. The results of empirical testing using SEM Lisrel shows that psychological capital affects performance moderated by a variable such as managers’ commitment and knowledge sharing. Based on affected value, the initiative to share knowledge gives greater value to the correlation between psychological capital and managers’ performance in manufacturing companies; compared to commitment. Manufacturing practitioners should be able to facilitate a conducive climate to encourage their managers to share knowledge voluntarily so that the decision-making process and performance are better.
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Kusumawardhani, Diah Nur. "The Role of Strategic Flexibility in Increasing Innovation (Case Study of Employee Promotion Strategies in Furniture Manufacturing Company)". Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 3 (1 de dezembro de 2022): 186–91. http://dx.doi.org/10.34010/icobest.v3i.134.
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Innovation is needed for every business organization, especially in the furniture manufacturing company, where business competition is getting faster and tighter, because it is believed to be a driver of business performance. This study aims to determine the antecedents of innovation in furniture manufacturing companies in Cimahi City. This research was conducted on 30 respondents who are currently undergoing the A Few Good Men program. The results of the study were obtained from the respondents' monthly evaluation data and analyzed quantitatively. Data analysis was performed using simple random sampling and descriptive quantitative method was also used to collect the data needed for this research. The results of hypothesis testing indicate that the flexibility of the promotion strategy applied has an effect on increasing innovation in the company. So, the conclusion obtained is that the more flexible the strategy applied to the Furniture Manufacturing company, the higher the company's innovation invent.
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Tangke, Paulus. "ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE". Contemporary Journal on Business and Accounting 2, n.º 1 (1 de maio de 2022): 33–56. http://dx.doi.org/10.58792/cjba.v2i1.21.
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Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value.
Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method.
Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value.
Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.
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Renaldo, Nicholas, Suyono, Andi, Novita Yulia Putri e Cecilia. "How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation". Journal of Applied Business and Technology 4, n.º 1 (31 de janeiro de 2023): 93–99. http://dx.doi.org/10.35145/jabt.v4i1.123.
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This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.
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Owoseni, Gbenga David, e Temitayo Yomi Adesuyi. "Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members". Advances in Multidisciplinary and scientific Research Journal Publication 12, n.º 1 (23 de fevereiro de 2024): 49–72. http://dx.doi.org/10.22624/aims/humanities/v12n1p4.
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1Department of Accounting, Afe Babalola University, Ado Ekiti, Ekiti State, Nigeria 2Department of Business Administration, Adekunle Ajasin University Akungba Akoko, Nigeria Emails: 1temitayoay@pg.abuad.edu.ng, 2gbengaowoseni@gmail.com ABSTRACT The study analysed the effect of company age, company size and political connections of Board members on earning management of quoted industrial goods manufacturing companies in Nigeria. The specific objectives of the study include assessing the effect of company age, company size and evaluating the moderating effect of political connections of board members on earnings management of quoted industrial goods manufacturing companies in Nigeria. The study used 130 firm-year data involving thirteen (13) quoted industrial goods manufacturing companies purposely selected over the period of 2012-2021. The data were sourced from the annual audited reports and accounts of the companies obtained from the Nigerian Exchange Group. The study used E-Views 8.0 statistical package and used panel regression techniques to analyse the data after carrying out diagnostic tests such as normality test, Panel Unit Root Test, Multicollinearity Test, Redundant Fixed Effects Tests, Hausman test, Heteroskedasticity Test, Serial Correlation Test to select the most appropriate model and fixed effect model was used for the model. The findings revealed that company age and company size do not influence earnings management. Also, the study revealed that political connection of board members insignificantly moderated the effect of company age and company size on earnings management. The study recommended that increased attention be given to internal control mechanisms to help curtail aggressive corporate earnings manipulation, reduce the effect of political connection, and enhance the financial reporting quality, particularly in Nigeria. Keywords: Firm Characteristics, Political Connections, Accruals, Real Earnings Management. Journal Reference Format: Adesuyi, T. Y. & Owoseni, G. D. (2024): Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 49-72. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P4
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Yusaini, Muhammad Haziq, Mohamed Ayyub Hassan*, Qhumaira Mohamad Hasnisham, Rogis Baker e Beni Widarman Yus Kelana. "FLEXIBLE WORK ARRANGEMENTS: EXPERIENCE OF A MALAYSIAN MANUFACTURING COMPANY". NUST Business Review 4, n.º 2 (27 de janeiro de 2023): 1–18. http://dx.doi.org/10.37435/nbr23010801.
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Purpose: The demands and the needs of employees prompted the development of flexible work arrangements in the West. Using role conflict theory, the present study examines the relationship between the level of flexible work arrangements and the amount of work-life balance evident in the Malaysian manufacturing sector. Design/Methodology: The data were collected from employees currently working in the manufacturing sector. The Statistical Package for Social Sciences (SPSS) was used to analyse the data. Findings: The results indicate a moderately strong positive correlation between flexible work arrangements and the work-life balance dimension. Originality: Previous studies have focused on work-life balance from the perspective of workplace characteristics. Other studies have examined flexible work arrangements provided to employees independently. Moreover, these studies have usually been conducted in the services and banking industries. However, the present research focuses on how flexible work arrangements influence the work life balance of employees in the manufacturing sector specifically.
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Darmawan, Irwan, e Aman Wirakartakusumah. "Sustainable Practices and Company Performance in Restaurant Business at PT XYZ: The Moderating Role Of Supply Chain Visibility". Keynesia : International Journal of Economy and Business 2, n.º 2 (25 de outubro de 2023): 47–57. http://dx.doi.org/10.55904/keynesia.v2i2.947.
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The study was conducted to see the effect of sustainable practices and company performance on the restaurant business at PT XYZ: the moderating role of supply chain visibility. The population of this study is managerial level employees who work in PT XYZ restaurants located in Jabodetabek. Furthermore, the sample approach used is non-probability sampling, with the sampling strategy used in this study is purposive sampling. In this study, the minimum sample size used was 102 respondents. Then the method used in this research is the Partial Least Square (PLS) approach in Structural Equation Modeling (SEM). The results showed that sustainable procurement practices have a positive and significant effect on company performance. Then sustainable manufacturing practices have a positive and significant effect on company performance. Furthermore, supply chain visibility cannot moderate sustainable procurement and sustainable manufacturing on company performance in the restaurant business.
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Pan, Fangyu, Yuewei Bai, Shupiao Liu e Li Nie. "The Application of Manufacturing Execution System in Virtual Manufacturing". Journal of Physics: Conference Series 2136, n.º 1 (1 de dezembro de 2021): 012052. http://dx.doi.org/10.1088/1742-6596/2136/1/012052.
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Abstract Compaired with mart manufacturing and digital manufacturing, virtual manufacturing is a more advanced mode, which is more flexible, more inexpensive and more suitable for modern competitive society. No matter what type of manufacturing, Manufacturing Execution System (MES) is necessary and plays a key role. So this paper focuses on the MES in virtual manufacturing. MES serves as a bridge to connect the upper planning layer and the control layer of the factory. It has at least 8 functions, including data collection, production process management, human resource management, workpieces tracking, production planning and scheduling, quality control, documentation system and maintenance management. As a typical virtual manufacturing enterprise, the company A is chosen to be introduced, including the background, composition of MES and implementation of MES.
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Haleem, Fazal. "Role of organizational learning and knowledge management". HOLISTICA – Journal of Business and Public Administration 8, n.º 3 (1 de dezembro de 2017): 19–32. http://dx.doi.org/10.1515/hjbpa-2017-0020.
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AbstractThis research is based on Electrocell, a US battery manufacturing company, which was facing problems in its marketing and sales departments as evidenced by its low performance. Following a short introduction to the firm, literature reviews the two recently emerged and widely debated topics, that is, organizational learning and knowledge management. It is followed by the reasons for Electrocell’s declination and revival before and after acquisition by Restart, a US cosmetic manufacturing company. Then, Knowledge Sharing Model, General Hierarchical Model of Organizational Commitment, Knowledge Management, and Learning Organization Capacity, and Three Dimensional Model are described and critically analyzed. At the end, Knowledge Management System Conceptual Model is applied on the case study thoroughly and critically analyzed followed by summary. The research contributes to the literature and offers important implications for academics, managers and strategists that why learning is important and how does it matter to an organization.
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Myrelid, Andreas, e Jan Olhager. "Applying modern accounting techniques in complex manufacturing". Industrial Management & Data Systems 115, n.º 3 (13 de abril de 2015): 402–18. http://dx.doi.org/10.1108/imds-09-2014-0250.
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Purpose – The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT). Design/methodology/approach – The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting. Findings – Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams. Research limitations/implications – The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks. Practical implications – Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company. Originality/value – This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.
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Aini, Nurul, Lilik Pirmaningsih e Novaldy Arief Pradika. "The Role of Good Corporate Governance in Influenced Accounting Conservatism of Manufacturing Companies in Indonesia". IJEBD (International Journal of Entrepreneurship and Business Development) 6, n.º 6 (30 de novembro de 2023): 1094–105. http://dx.doi.org/10.29138/ijebd.v6i6.2572.
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Purpose: This study aims to examine the role of good corporate governance in accounting conservatism.
Methodology: This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period, with a total sample of 72 company-years. The test uses SPSS 25.
Findings: The study found that independent commissioners and profitability have a significant positive effect on accounting conservatism, while managerial ownership and company size do not affect accounting conservatism.
Implications: This study provides implications for the theory of accounting conservatism, where the factors of independent commissioners and profitability have a significant effect on accounting conservatism. The presence of independent commissioners in the company will ensure that the company's financial reporting process is well-monitored so that the company is more careful in carrying out its financial reporting. Similarly, with profitability, the presence of high profitability will increase the amount of retained earnings, and the company tends to use more conservative accounting principles to regulate earnings to appear more flat and less volatile.
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Yesmin, Tahera, Md Masuduzzaman e Ahmed Zaheer. "Productivity Improvement in Plastic Bag Manufacturing through Lean Manufacturing Concepts: A Case Study". Applied Mechanics and Materials 110-116 (outubro de 2011): 1975–82. http://dx.doi.org/10.4028/www.scientific.net/amm.110-116.1975.
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In the fiercely competitive market, productivity improvement always plays a key strategic role in determining bottom-line success for an industry. Being a plastic bag manufacturer, which is widely used as packaging material for apparel industry, the manufacturer belongs to a group of backward linkage industry, which is highly competitive. As such, the company has to focus heavily on three strategic issues: reduction in overall cost, improvement in quality with right assurance scheme, and improvement in productivity with right tools and techniques. This research has been conducted in a large FDI-based plastic bag manufacturing company, a techno-economic consortium of Dutch, China and Bangladesh, and located in the suburban area of Dhaka, the capital of Bangladesh. This research was aimed to focus on these issues along with future guidelines as to how to approach lean manufacturing as a pursuit to achieve the ultimate goal of “near perfection”. All of these improvement efforts are planned around the concepts of lean manufacturing. This involves application of Value-Stream Mapping (VSM) and 5S program.
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Navira, Nurachma, e Susi Susilawati. "THE ROLE OF GREEN ACCOUNTING AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES". International Journal Management and Economic 2, n.º 3 (15 de setembro de 2023): 24–27. http://dx.doi.org/10.56127/ijme.v2i3.956.
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Financial performance is one of the factors in which a company is able to maintain its survival by developing a thorough plan for all aspects of its business, including financial performance which is a reflection of the company's achievement of success that the company has achieved. The sampling technique used purposive sampling with a total of 50 companies obtained. Data analysis used Eviews 12 software using multiple linear regression analysis. The method used in this research is a quantitative approach and uses secondary data originating from manufacturing company financial reports.This study contributes to green accounting and capital structure which influence manufacturing financial performance. From the results obtained, the variable that really influences financial performance is the capital structure variable, which means that companies with high value tend to produce high ROA, Updates in this research produce a significant influence of capital structure on financial performancer.
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Shakir MAHMOUD, Hamid, e Hussam Abdulameer Mohammed ALSALMAN. "ADDITIVE MANUFACTURING TECHNOLOGY AND SUSTAINABILITY A CASE STUDY IN IBN MAJID GENERAL INDUSTRIAL COMPANY". RIMAK International Journal of Humanities and Social Sciences 05, n.º 03 (1 de maio de 2023): 763–76. http://dx.doi.org/10.47832/2717-8293.23.39.
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Additive manufacturing technology is one of the most important advanced manufacturing techniques, as it is one of the contemporary intellectual approaches in the field of production and operations management for its essential role in providing a set of economic, social, and environmental benefits to the organization using this technology. Hence, the current study was presented to focus on one of the advanced manufacturing techniques, which is the additive manufacturing technology, which is one of the cognitive and intellectual entrances under formation and cognitive and applied framing. Which contributes to improving the sustainability of the work of organizations. The problem of the current study was to measure the possibility of applying additive manufacturing technology in Iraqi industrial organizations and its impact on sustainability
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Kustiawan, Unggul, Pardamean Marpaung, Unik Dwi Lestari e Egi Andiyana. "The Effect of Affective Organizational Commitment, Job Satisfaction, and Employee Engagement on Job Happiness and Job Performance on Manufacturing Company in Indonesia". WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (10 de fevereiro de 2022): 573–91. http://dx.doi.org/10.37394/23207.2022.19.52.
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This study examines the effect of affective organizational commitment, job satisfaction, and employee engagement on job happiness and employees' performance in a manufacturing company. The research sample is the employee with a minimum of two years of tenure at a manufacturing company. This research is quantitative research using the Structural Equation Model (SEM) method. Results show that job satisfaction, employee engagement, and affective organizational commitment play a vital role in improving employee happiness performance at working place. This study utilized a total of 275 questionnaires that were administered to respondents at a manufacturing company in Indonesia from May until July 2021. Research respondents were selected using the purposive sampling method. These findings may guide the implementation of human resources or other organization management in the manufacturing industry. For instance, they may use job happiness (mental well-being) to predict employee behaviors and then formulate recruitment policies that will help maintain employee happiness and satisfaction. This research aims to add information on human resources management science and positive managerial implications on employee happiness and performance in the Indonesian manufacturing sector.
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Ifada, Luluk Muhimatul, Sri Sulistyowati e Maya Indriastuti. "Capital Structure and Dividend Policy Role in Building Stock Price". Jurnal ASET (Akuntansi Riset) 13, n.º 2 (25 de dezembro de 2021): 249–58. http://dx.doi.org/10.17509/jaset.v13i2.35564.
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This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in the company. The populations of this research were all manufacturing companies listed on Indonesia Stock Exchange for the period of 2016-2020. The sampling technique used purposive sampling method so that 230 manufacturing companies were obtained. All data were processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this research indicated that the capital structure has a positive effect on dividend policy. In addition, capital structure and dividend policy have a positive effect on stock price. Alternatively stated, dividend policy succeeded in mediating the effect of capital structure on stock price.
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Dwi, Mega Arthika, Caesar Marga Putri e Etty Gurendrawati. "Critical Factor of The Disclosure of ISR in Manufacturing Company". Research Trend in Technology and Management 1, n.º 1 (17 de outubro de 2022): 57–67. http://dx.doi.org/10.56442/rttm.v1i1.5.
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The objective of this study is to test, demonstrate experimentally, and determine if the size of the board of commissioners, firm size, profitability, and liquidity have a link with ISR (ISR) disclosure to companies on the Sharia Securities list (DES). The manufacturing enterprises that were listed on DES and that had published successive annual reports between 2011 and 2017 made up the population for this research. In all, there were 273 samples taken for this research. This research makes use of the sampling approach known as purposive. Analysis techniques are carried out using multiple regression methods and classical assumption tests. The results of the study indicate that corporate size and profitability have a beneficial influence on ISR disclosure. Even though neither the size of the board of commissioners nor liquidity have any role in ISR disclosure.
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Nikabadi, Mohsen Shafiei, Seyed Ahmad Mohammadi Hoseini e Saeed Zangouri. "The Effect of Total Quality Management on Innovation Performance with Mediator Role of Organizational Learning". International Journal of Knowledge-Based Organizations 4, n.º 4 (outubro de 2014): 51–66. http://dx.doi.org/10.4018/ijkbo.2014100104.
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The main objective of this study was to evaluate the effect of Total Quality Management (TQM) on innovation performance with the mediator role of organizational learning in ABBAND Mazandaran manufacturing and industrial Company. The research design was descriptive and correlation and specifically is based on structural equation model. The study population was all supervisors and employees of ABBAND Mazandaran manufacturing and industrial Company. For measuring variables of research, three questionnaires were used based on the Likert 5 options range and the questionnaires were distributed among 220 supervisors and employees of ABBAND Mazandaran Company. Content validity of the three questionnaires was carried out by a number of experts and management professionals and the reliability of TQM, Learning Organization and innovation performance questionnaires was determined by Cronbach's alpha coefficient as 0.96, 0.82, and 0.94, respectively. The results showed that there is a causal relationship between TQM, learning organization and innovation performance. Also, organizational learning mediates the effect of TQM on innovation performance.
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Dahiyat, Ahmad, e Ahmad Bawaneh. "The Moderating Effect of Leverage on the Relationship between Corporate Size and Audit Fees: Evidence from Jordanian Manufacturing Companies". WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 18 (6 de julho de 2021): 1038–46. http://dx.doi.org/10.37394/23207.2021.18.98.
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The study aimed to examine the moderating role of leverage on the relationship between the size of listed Jordanian manufacturing companies and the audit fees over the period 2016-2020. The study extracted the measures of variables from the annual report of manufacturing companies available on the Amman exchange website, it employs debt ratio to measure leverage, while issued capital and total assets were used to measure the size of the company, several statistics methods such as correlation and multiple linear regression and hierarchical regression were used to analyze the data and test the relations. The results show a statistically significant impact of the size of the manufacturing company measured by capital and total assets on audit fees, furthermore, the leverage variable has modified and increase statistically the positive relationship between the size of the company and audit fees.
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Wyszkowska, Zofia, e Tomasz Ankiewicz. "ROLE OF INTERNAL AUDIT IN THE COMPUTERISED ACCOUNTING SYSTEM IN A MANUFACTURING COMPANY". PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, n.º 514 (2018): 471–85. http://dx.doi.org/10.15611/pn.2018.514.43.
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Amril, Elviani, Juita Sukraini e Siska Yulia Defitri. "Determination of Share Prices in Automotive Manufacturing Companies". Jurnal Ilmiah Akuntansi Kesatuan 12, n.º 1 (1 de março de 2024): 179–88. http://dx.doi.org/10.37641/jiakes.v12i1.2469.
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Economic development and growth have increased significantly in the era of globalization. The capital market is one source of economic development in a country which has an important role as a means of financial funding for a company so that it can obtain financial resources from investors. The capital market provides long-term financial instruments with a maturity of more than one year, such as shares, bonds or what are usually called debentures, mutual funds and Exchange Traded Funds/ETFs, as well as derivatives. This aims of the research was to determine and analyze the influence of fundamental company conditions, the rupiah exchange rate and (Sertifikat Bank Indonesia/SBI) interest rates on share prices. This research used quantitative research and an associative approach carried out on automotive manufacturing companies listed on the IDX in 2018-2022. The total sampling technique was chosen for sampling. The results of this research are that the fundamental conditions of the company have a significant effect on share prices, while the rupiah exchange rate and SBI interest rates do not have a significant effect on share prices. This means that investors can consider the fundamental conditional condition of the company when they want to invest in shares, this research because a decrease or increase in the DER can affect the share price of automotive companies listed on the Indonesian Stock Exchange in 2018-2022.
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Setyawasih, Rianti, Hamidah . e Agung Dharmawan Buchdadi. "Organizational Culture and Innovative Work Behavior in Manufacturing Company: The Role of Employee Engagement as a Mediator". International Journal of Research and Review 9, n.º 1 (21 de janeiro de 2022): 360–71. http://dx.doi.org/10.52403/ijrr.20220143.
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This study aims to examine and analyze the innovative work behavior shaped by organizational culture and employee engagement in Manufacturing Company on Indonesia. The study also aimed to examine the mediating effect of employee engagement. The research design uses primary data collected from 254 respondents who work in Manufacturing Company on Indonesia. The data were analyzed using a structural equation model using AMOS software. The results show that organizational culture and employee engagement have a direct positive effect on innovative work behavior and organizational culture has a direct positive effect on employee engagement. Furthermore, employee engagement partially mediates the relationship between organizational culture and innovative work behavior. Keywords: Organizational Culture, Innovative Work Behavior, Employee Engagement.
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Ubabudu, Mary Chinelo, Patrick Chukwuemeka Ozoemena e Bassey Ekpenyong Anam. "Effectiveness of Inventory Management on the Profitability of Manufacturing Sectors in Nigeria Bottling Company, Kaduna". European Journal of Business and Innovation Research 12, n.º 1 (15 de janeiro de 2024): 1–14. http://dx.doi.org/10.37745/ejbir.2013/vol12n1114.
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Inventory management plays a crucial role in the profitability of manufacturing sectors, including the Nigeria Bottling Company in Kaduna. The study aimed to assess the effectiveness of inventory management on the profitability of manufacturing sectors in Nigeria Bottling Company, Kaduna. The study is quantitative and utilizes both primary and secondary data. A survey instrument was developed to collect primary data from a sample of 100 managers and employees within the Nigeria Bottling Company, Kaduna. Additionally, secondary data was collected from annual reports and financial statements of the company. The primary data collected was analyzed using statistical techniques such as descriptive statistics and regression analysis, while the secondary data was analyzed using content analysis. This mixed-method approach allowed for a comprehensive examination of the effectiveness of inventory management on the profitability of the manufacturing sectors in the Nigeria Bottling Company, Kaduna. From the result of data analysis, the hypothesis there is a positive relationship between inventory management and prompt delivery in manufacturing sectors (Nigerian Bottling Company) Kaduna, was rejected and the alternate was accepted. The study concludes that although inventory management is a key factor in prompt service delivery, it is not the only factor. The organization must balance its operations by putting in place important management and operational policies that support service delivery. Some of which are recommended to include the implementation of advanced inventory management techniques, enhancing demand forecasting and production planning processes, among other things.
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Malawat, Fadli Fendi, Sutrisno Sutrisno e Imam Subekti. "Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi". Jurnal Wahana Akuntansi 12, n.º 2 (19 de dezembro de 2017): 153–70. http://dx.doi.org/10.21009/wahana.12.024.
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The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
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Deghles, H. S. M., e N. R. Kelchevskaya. "Value creation model-based approach to investment in intellectual capital of a manufacturing company". Russian Journal of Industrial Economics 14, n.º 1 (9 de abril de 2021): 97–107. http://dx.doi.org/10.17073/2072-1633-2021-1-97-107.
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Alongside with physical and fi nancial components a signifi cant role in a company’s resource pack belongs to the elements of intellectual capital: employees’ competence, formalized sources of knowledge and relations with the key stakeholders. However, numerous studies reveal that in manufacturing and service companies the elements of intellectual capital are distributed unevenly and the process of investment in those components is organized differently. The article is aimed at developing a theoretical approach according to which such differences appear at the stage of value creation models. These are considered as the fundamental organizational variables determining the essence and structure of the business models implemented. The research is focused on manufacturing product-oriented companies which can maintain several value creation models simultaneously. The novelty of the study lies in using differentiated strategies of investment in intellectual capital through value chains, workshops and networks, which raise the level of management reflection towards the differences in determining the role and priority of certain resources in maintaining a manufacturing company’s competitiveness. The approach suggested is of high practical significance as it contributes to methodological support for managing the set of a manufacturing company’s investment projects on developing human, structure and relation capital.
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Farsijani, Hassan, Mohsen Shafiei Nikabadi e Fatemeh Mojibian. "The Role of Total Productive Maintenance in Group Technology to Achieve World-Class Status". International Journal of Applied Industrial Engineering 1, n.º 2 (julho de 2012): 25–35. http://dx.doi.org/10.4018/ijaie.2012070103.
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The purpose of this paper is to illustrate how the World Class Manufacturing (WCM) techniques influence in implementation of Total Productive Maintenance (TPM) in cellular manufacturing. The paper presents an investigation of TPM which can be defined in terms of Overall Equipment Effectiveness (OEE). Then, using a case study in Cement Industry, OEE index that is related with TPM implementation in a cell with performance standards of world class Manufacturing is compared. Implementation of TPM in cellular manufacturing brings competitive advantages such as increasing efficiency and improving maintenance quality in cellular manufacturing systems. The first step to World-Class Manufacturing is to implement TPM successfully and to create a very active organization. When TPM has been a common practice in daily production, it can be said that company has just commenced a journey to world-class manufacturing. So, the originality of this paper is to assessing The Role of Total Productive Maintenance in Group Technology to achieve world-class status.
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Momon, Lela Nurlaela Wati e Sutar. "The Role of Political Connections and Family Ownership in Increasing Firm Value". ACRN Journal of Finance and Risk Perspectives 10, n.º 1 (2021): 40–53. http://dx.doi.org/10.35944/jofrp.2021.10.1.003.
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In the face of business competition, a company strategy is needed by seeking and exploiting opportunities in the business environment, one of which is through political connections. Ownership structure plays an essential role in the company to determine the firm performance. The high concentration of family ownership has the power to reduce agency conflicts between management and stakeholders in a company. Concentrated ownership can serve as corporate governance mechanism for better and effective monitoring of management. This study was conducted to determine empirical evidence of the effect of political connections and family ownership structure on firm value. The sample in this study was 390 data of the manufacturing company. The data analysis used is moderating regression analysis. The results of this study are a positive influence of political connections and family ownership structure on firm value. The results showed that the more the company had a strong political connection and was controlled by the family, the more the firm value would increase. The interaction of political connections can strengthen the influence of family ownership on firm value. It proves that the family ownership structure plays a role in determining political connections in Indonesia, especially in manufacturing companies. The existence of empirical evidence that shows that the firm value controlled by a politically connected family is higher than companies that are not connected politically, which implies investors to invest in companies that are politically connected and companies controlled by families with majority ownership because it is proven to increase firm value.
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MAT DESA, NOR HASLIZA, e SITI ZAMIRA AIDA MAT JUSOH. "Identifying Factors on Agent’s Sales in an Apparel Manufacturing Company". Trends in Undergraduate Research 3, n.º 1 (29 de junho de 2020): g36–41. http://dx.doi.org/10.33736/tur.1779.2020.
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Agents are the most important marketing tools for company to become a successful in business. Agents not only operate as a channel to customers, but they also play an important role in providing customers with a variety of services before and after the sales. The main purpose of this study is to identify the factor influencing agent’s sales at an Apparel Manufacturing company. There are three categories of agents at the company namely, Trial agent, Basic agent and Premium agent. Based on the sales records in May 2018, the sales of product obtained by Trial Agent is lower than Basic and Premium Agents in this company. Therefore, this study aims to determine difference mean on record sales by agent among three categories of agents. This study also investigates the relationship between sales records by agents and years of experienced in business. Data was collected using questionnaire from 46 active agents at the company. Data was analyzed using One-way Analysis of Variance (ANOVA), Pearson correlation coefficient and Multiple Linear Regression. Result showed that there is a statistically significant difference in the mean sales records among the three of agent’s categories. Furthermore, there is a strong positive correlation between sales records by agent and years of experienced in business. Meanwhile, factors of knowledge and skills in business are most contributed to the agent’s sales. This study can help the company to create a strategic business plan and conducting several workshop trainings for agents to increase their knowledge and skills in business.
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Wahab, Zainab Salah. "The role of modern manufacturing systems in process Design". Journal of Economics and Administrative Sciences 27, n.º 128 (30 de junho de 2021): 113–31. http://dx.doi.org/10.33095/jeas.v27i128.2159.
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The aim of the research to measure the correlation relationship between modern manufacturing systems and process design and measure the effect by adopting the regression; the research consists of two main variables, which are modern manufacturing systems and process design; it was applied in the production lines of the General Company for Construction Industries, There is a sample of managers, engineers, technicians, administrators, and some workers were selected to fill the special questionnaire with (70) forms which distributed and (65) were approved suitable for use, For data analysis the correlation coefficient was adopted to measure the relationship and regression analysis to find out the effect, Using (SPSS), So the first hypothesis for the research was rejected, that was stated (there is a correlation relationship between modern manufacturing systems and process design)
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Karwini, Ni Ketut, I. Wayan Gde sarmawa e Ni Kadek Suryani. "PERAN CUSTOMER SATISFACTION SEBAGAI MEDIATOR PENGARUH SERVICE QUALITY TERHADAP CUSTOMER LOYALTY PADA PT. KARYA PAK OLES TOKCER DENPASAR". Forum Manajemen 12, n.º 2 (1 de julho de 2017): 84–91. http://dx.doi.org/10.61938/fm.v12i2.90.
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Customer loyalty is a key factor and important in maintaining and increasing the company’s revenue growth and profitability. Therefore, almost allcompanies constantly strive to keep its customers to be loyal to the company. Someopinions and results of some studies found that the key of the company’s success isin maintaining customer loyalty, quality of services and customer satisfaction, so inthis study is intended to analyze the role of customer satisfaction as a mediator of theeffects of service quality on customer loyalty. This study is took place at a companyengaged in manufacturing of agricultural producers of traditional medicine andhealth, namely PT . Karya Pak Oles Tocker, located at Jalan Komodo No. 38 - XDenpasar - Bal . This research was supported by75 respondents who are determinedbased on a Slovin formula, and processed with Partial Least Square method throughSmartPLS 2.0 M3 , the first-order approach, with the 95% confidence level. Theresults showed that no significant effect of service quality on customer loyalty, butshowed a positive and significant effect on customer satisfaction. In other parts,customer satisfaction is a significant positive effect on customer loyalty.