The purpose of this paper is to examine the role of management control systems (MCS) to support the implementation of lean management strategy to achieve competitive advantage and improve firm performance. Data collected using a questionnaire survey. A total of 123 managers in manufacturing firms participated in this study. Data were analyzed using structural equation models. The results show that a lean management strategy is positively and significantly related to MCS and competitive advantage; MCS has a positive and significant effect on competitive advantage and firm performance. Furthermore, these results show that MCS serves as a mediating variable to the relationship between lean management and competitive advantage, and firm performance. The results of the study show the role of lean MCS as an integral part of lean management to achieve competitive advantage and improve firm performance. This result is the initial evidence of how MCS mediates the relationship between lean management strategy, competitive advantage, and firm performance.
This research is different from previous research where this research specifically wants to describe and reveal what the existence of the ceramic craftsman community is like, which incidentally is still a lot of people who use traditional methods in a modern era and its relationship with the level of education of the community where the people can get jobs from all age. The research method used in this study is a qualitative research method in which researchers seek data in the form of explanations from informants and other relevant data sources. The data collection method in this study used unstructured interview techniques and half-involved observation in order to obtain valid data and in accordance with the research objectives. Teknik penentuan sampel pada penelitian ini yaitu menggunakan snowball sampling. Researchers use data analysis with data reduction, data presentation, and finally drawing conclusions or verification. The results of the research are as follows: (1) There are no “unemployed” people of all age levels; (2) People Prefer to Work as Ceramic Craftsmen so that few continue their undergraduate education; (3) Pulutan Village is Known as a Tourism Village for Ceramic Craftsmen in Minahasa; (4) Pulutan Village Ceramic Industry Needs Government Support To Further Develop; and (5) Pulutan Village Is Often Used As A Place To Develop Knowledge And Skills. The implication of this research is for the development of science, especially the discipline of sociology related to rural sociology, sociology of tourism, and so on as well as social science in general. Conclusion of this research are we can see that Pulutan Village as one of the tourist villages due to their tradition as ceramics and grain craftsmen is a village. very independent even the unemployment rate is very low.
Guru yang kreatif sangat dibutuhkan untuk memungkinkan terjadinya inovasi dalam proses pengembangan pembelajaran yang efektif dan efisien. Khususnya dimasa era Revolusi Industri 4.0, para guru ditunut untuk dapat mengembangkan diri dari aspek professional maupun pedagogis untuk dapat meningkatkan efektifitas pengajaran terhadap siswa. Hal ini menuntut kreativitas guru dalam pengajaran sehinggga dapat mengembangkan kreativitas siswa untuk mengembangkan potensi dirinya. Tujuan dari penelitian ini adalah untuk menguji pengaruh pemberdayaan psikologis guru sebagai aspek motivasi aktif dalam pengembangan kreativitas Guru yang berada di kota Ambon. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode survey kuesioner untuk mengumpulkan data penelitian. Analisis data dalam penelitian ini menggunakan model persamaan structural (SEM) dengan menggunakan program AMOS 24. Hasil Penelitian menunjukkan bahwa pemberdayaan psikologis berpengaruh positif dan signifikan terhadap kreativitas guru dalam pengajaran. Dengan demikian dapat disimpulkan bahwa untuk dapat menciptakan dan meningkatkan kreativitas guru dalam pengajaran maka guru perlu untuk diberdayakan secara psikologis.
This study aims to examine the complementarity effect of lean management control mechanisms (lean performance measurement, employee empowerment, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance). Besides, this study also tests whether the consensus on lean thinking has affected the relationship between the lean management control mechanisms and the company’s performance. The data was collected by survey with 159 managers from manufacturing companies. The data is then analyzed using the AMOS-SEM and shows that lean management control mechanisms work complementary to increase operation and financial performance in lean manufacturing companies. Second, consensus on lean thinking strategies acts as a moderating variable and positively affects the relationship between lean management control mechanisms and financial performance. This study recommends that lean companies should implement control mechanisms that align with lean thinking. These control mechanisms should be used together to complement each other to maximize the performance benefits that can be derived from lean thinking implementation. In addition, to strengthen the benefits derived from the use of lean control mechanisms, companies need to pay attention to the consensus in implementing lean thinking strategies.
The purpose of this study was to investigate and examine the contingency models for discussed the moderating effect of strategic consensus to the relationship between lean manufacturing with management control mechanisms used by the companies. The sample of this study is a manufacturing firms in Java Indonesia, represented by a director or managers. The sampling method uses a purposive sampling method. Data collection techniques in this study used survey questionnaire. The number of research samples successfully collected and can be used are 104 firms. In this study, hypothesis testing is carried out using Structural Equation Modeling (SEM) with use the application program AMOS 24. The research findings show that strategic consensus as a moderating variable has been proven to strengthen the relationship between lean management strategies and management control mechanisms.
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