{"id":"https://openalex.org/W4388590807","doi":"https://doi.org/10.37745/bje.2013/vol11n107890","title":"Analysis of Management Control at The Cost Centre at Pt Sierad Produce TBK Breeding Division","display_name":"Analysis of Management Control at The Cost Centre at Pt Sierad Produce TBK Breeding Division","publication_year":2023,"publication_date":"2023-10-15","ids":{"openalex":"https://openalex.org/W4388590807","doi":"https://doi.org/10.37745/bje.2013/vol11n107890"},"language":"en","primary_location":{"id":"doi:10.37745/bje.2013/vol11n107890","doi":"https://doi.org/10.37745/bje.2013/vol11n107890","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37745/bje.2013/vol11n107890","pdf_url":"https://eajournals.org/ijbmr/wp-content/uploads/sites/42/2023/11/Analysis-of-Management.pdf","source":{"id":"https://openalex.org/S4210232936","display_name":"International Journal of Business and Management Review","issn_l":"2052-6393","issn":["2052-6393","2052-6407"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://eajournals.org/ijbmr/wp-content/uploads/sites/42/2023/11/Analysis-of-Management.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069674427","display_name":"Joko Suhariyanto","orcid":"https://orcid.org/0009-0006-4503-3326","observed_orcids":["https://orcid.org/0009-0006-4503-3326"]},"institutions":[{"id":"https://openalex.org/I4394709102","display_name":"IAIN Syekh Nurjati Cirebon","ror":"https://ror.org/02x2eem98","country_code":"ID","type":"education","lineage":["https://openalex.org/I4394709102"]},{"id":"https://openalex.org/I4405266828","display_name":"Universitas Siber Asia","ror":"https://ror.org/05w3qzs90","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405266828"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Joko Suhariyanto","raw_affiliation_strings":["Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon",", Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","institution_ids":["https://openalex.org/I4405266828"]},{"raw_affiliation_string":", Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","institution_ids":["https://openalex.org/I4394709102"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068557280","display_name":"Andini Nurwulandari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405266828","display_name":"Universitas Siber Asia","ror":"https://ror.org/05w3qzs90","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405266828"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andini Nurwulandari","raw_affiliation_strings":["Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","Publication of the European Centre for Research Training and Development-UK","Universitas Siber Asia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","institution_ids":["https://openalex.org/I4405266828"]},{"raw_affiliation_string":"Publication of the European Centre for Research Training and Development-UK","institution_ids":[]},{"raw_affiliation_string":"Universitas Siber Asia","institution_ids":["https://openalex.org/I4405266828"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112700394","display_name":"S Sumiati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405266828","display_name":"Universitas Siber Asia","ror":"https://ror.org/05w3qzs90","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405266828"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sarah Sumiati","raw_affiliation_strings":["Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","Publication of the European Centre for Research Training and Development-UK","Universitas Siber Asia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","institution_ids":["https://openalex.org/I4405266828"]},{"raw_affiliation_string":"Publication of the European Centre for Research Training and Development-UK","institution_ids":[]},{"raw_affiliation_string":"Universitas Siber Asia","institution_ids":["https://openalex.org/I4405266828"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5107933177","display_name":"Abdul Aziz","orcid":"https://orcid.org/0000-0002-5190-251X","observed_orcids":["https://orcid.org/0000-0002-5190-251X"]},"institutions":[{"id":"https://openalex.org/I4405266828","display_name":"Universitas Siber Asia","ror":"https://ror.org/05w3qzs90","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405266828"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Aziz","raw_affiliation_strings":["Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","Publication of the European Centre for Research Training and Development-UK","Universitas Siber Asia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Siber Asia 1 , Universitas Nasional 2 , Postgraduate Student of IAIN Sheikh Nurjati Cirebon","institution_ids":["https://openalex.org/I4405266828"]},{"raw_affiliation_string":"Publication of the European Centre for Research Training and Development-UK","institution_ids":[]},{"raw_affiliation_string":"Universitas Siber Asia","institution_ids":["https://openalex.org/I4405266828"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"11","issue":"10","first_page":"78","last_page":"90"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.9990000128746033},{"id":"https://openalex.org/keywords/cost-centers","display_name":"cost centers","score":0.8560000061988831},{"id":"https://openalex.org/keywords/performance-accountability","display_name":"performance accountability","score":0.9750000238418579},{"id":"https://openalex.org/keywords/managerial-responsibility","display_name":"management responsibility","score":0.6539999842643738},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9869999885559082}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8220527768135071},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.721147894859314},{"id":"https://openalex.org/C60798267","wikidata":"https://www.wikidata.org/wiki/Q1226939","display_name":"Division (mathematics)","level":2,"score":0.6851620674133301},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6405574679374695},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5877388715744019},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4645746648311615},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.43477296829223633},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4303811192512512},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3701191246509552},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.30032920837402344},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.29896625876426697},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2872579097747803},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.20765215158462524},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.13670480251312256},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1351155936717987},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08400273323059082},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C94375191","wikidata":"https://www.wikidata.org/wiki/Q11205","display_name":"Arithmetic","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37745/bje.2013/vol11n107890","doi":"https://doi.org/10.37745/bje.2013/vol11n107890","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37745/bje.2013/vol11n107890","pdf_url":"https://eajournals.org/ijbmr/wp-content/uploads/sites/42/2023/11/Analysis-of-Management.pdf","source":{"id":"https://openalex.org/S4210232936","display_name":"International Journal of Business and Management Review","issn_l":"2052-6393","issn":["2052-6393","2052-6407"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37745/bje.2013/vol11n107890","doi":"https://doi.org/10.37745/bje.2013/vol11n107890","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37745/bje.2013/vol11n107890","pdf_url":"https://eajournals.org/ijbmr/wp-content/uploads/sites/42/2023/11/Analysis-of-Management.pdf","source":{"id":"https://openalex.org/S4210232936","display_name":"International Journal of Business and Management Review","issn_l":"2052-6393","issn":["2052-6393","2052-6407"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business and Management Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388590807.pdf","grobid_xml":"https://content.openalex.org/works/W4388590807.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W2626070220","https://openalex.org/W3003114107","https://openalex.org/W3014724561","https://openalex.org/W3120049374","https://openalex.org/W3122273533","https://openalex.org/W3156795360","https://openalex.org/W3185149104","https://openalex.org/W3188326970","https://openalex.org/W3207778819","https://openalex.org/W3212004213","https://openalex.org/W4281745751","https://openalex.org/W4385625913"],"related_works":["https://openalex.org/W7218296636","https://openalex.org/W4311874216","https://openalex.org/W2960843741","https://openalex.org/W4402074658","https://openalex.org/W1189182921","https://openalex.org/W7221153270","https://openalex.org/W4407758446","https://openalex.org/W7216029047","https://openalex.org/W1488930011","https://openalex.org/W4396874284"],"abstract_inverted_index":{"The":[0,43,76,117],"purpose":[1],"of":[2,25,61,101,107],"this":[3,46],"paper":[4,47],"is":[5,39,119],"to":[6,41,83,126],"examine":[7],"in":[8,45,91,112,130],"depth":[9],"management":[10,84,110,136],"control":[11,85,137],"as":[12,98],"performance":[13,133],"accountability":[14,102],"at":[15,21,86],"PT":[16,87],"Sierad":[17,88],"Produk":[18,89],"Tbk,":[19,90],"specifically":[20],"the":[22,26,92,105],"cost":[23],"centre":[24],"breeding":[27,93],"division":[28,94],"which":[29],"has":[30],"not":[31],"been":[32],"clear":[33],"academically":[34],"and":[35,72,109],"practically":[36],"so":[37],"it":[38],"important":[40],"appear.":[42],"approach":[44,51],"uses":[48],"a":[49,53,59,80,99],"qualitative":[50],"with":[52],"critical":[54],"analytical":[55],"descriptive":[56],"method":[57],"through":[58,134],"review":[60],"concepts":[62],"sourced":[63],"from":[64],"various":[65],"indexed":[66],"journals":[67],"by":[68,103],"collecting":[69],"related":[70,82],"data,":[71],"analysed":[73],"critically":[74],"interpretatively.":[75],"resulting":[77],"findings":[78],"are":[79],"novelty":[81],"centred":[95],"on":[96],"costs":[97],"form":[100],"showing":[104,113],"flow":[106],"authority":[108],"responsibility":[111,129],"good":[114,135],"financial":[115,132],"performance.":[116],"hope":[118],"that":[120],"all":[121],"companies":[122],"must":[123],"be":[124],"able":[125],"show":[127],"their":[128],"improving":[131],"strategies.":[138]},"counts_by_year":[],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2023-11-12T00:00:00"}