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Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable

International Journal of Supply Chain Management

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Title Supply Chain Strategy in Public Budgeting Process: System-Efficacy as Intervening Variable
 
Creator Yuhertiana, Indrawati
Suhartini, Dwi
Mohamed, Nafsiah
Tannar, Oryza
Julianto Harsono, Eddy
 
Description Abstract— Rapid challenges and changes that are an integral part of the business environment require companies to plan their business carefully, as well as to assess the probability of future events occurring and resulting from them. Supply chain strategy research in budgeting in the public sector is interesting to study. The main target of the current paper  is to analyze the impact of the participatory budgeting on the dysfunctional supply chain strategy mediated by self-efficacy in the public sector. The population was executive officers in the regional government of the province of East Java, Indonesia. Quota sampling is used to determine unit samples. Data obtained from 130 respondents. Three hypotheses were tested using Partial Least Square Analysis. Participative budgeting has been proven to increase self-efficacy. Self-efficacy has also been proven to be an intervening variable, by being able to reduce dysfunctional supply chain strategy with involvement in budgeting. On the other hand, participative budgeting influences dysfunctional supply chain strategy in a positive direction. The practical implications of this study are used as a basis for decision making for local governments in designing management control systems, especially in the budgeting process and paying attention to the character of personal self-efficacy.
 
Publisher International Journal of Supply Chain Management
 
Contributor —
 
Date 2020-10-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/5521
 
Source International Journal of Supply Chain Management; Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM); 751 - 763
2050-7399
2051-3771
 
Language eng
 
Relation http://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/5521/2797
 
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