How to cite this paper
Astuty, W., Zufrizal, Z., Pasaribu, F & Rahayu, S. (2021). The effects of customer relationship management, human resource competence and internal control systems on the effectiveness of supply chain management in the Indonesian public sector.Uncertain Supply Chain Management, 9(3), 595-602.
Refrences
Abolhalaje, M., Ramezanian, M., & Bastani, P. (2012). Accrual Accounting Accomplishments in Iranian Universities of Medical Sciences: A Mixed Method Study. Middle East Journal of Scientific Research, 7(12), 997-1003
Adnyana, I., Hasanudin, H., & Nurwulandari, A. (2020). Empirical Examination of Intersectoral Linkages Between Tourism and Regional Economy by Using the Social Accounting Matrix. International Journal of Economics & Business Administration (IJEBA), 8(1), 425-432.
Afiah, N. N., & Azwari, P. C. (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera. Procedia-Social and Behavioral Sciences, 211, 811-818.
Anggraeni, A. (2020). Executive Role in the Use of Information Technology in Public Organisations. Arthatama, 4(1), 17-32.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2010). Auditing and Assurance Services and ACL Software. Pearson.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services: An Integrated Approach. Upper Saddle River, NJ: Pearson.
Arens, A. A., Elder, R. J., & Mark, B. (2012). Auditing and assurance services: an integrated approach. Boston: Prentice Hall.
Bodnar, G. H., & Hopwood, W. S. (2010). Accounting System Information. Boston: Person Education.
Brookson, S. (2009). Understanding accounts. Dorling Kindersley Ltd.
Cohen, S., & Kaimenakis, N. (2011). Assessing quality of financial reporting through audit reports: the case of Greek municipalities. Global Business and Economics Review 6, 13(3-4), 187-203.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal control-integrated framework. Committee of Sponsoring Organizations of the Treadway Commission
Dessler, G. (2016). Fundamentals of human resource management. London: Pearson Education.
Eriotis, N., Stamatiadis, F., & Vasiliou, D. (2011). Assessing accrual accounting reform in Greek public hospitals: an empirical investigation. International Journal of Economic Sciences and Applied Research, 4(1), 153-183.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Harrison Jr, W. T., Horngren Charles, T., Thomas, W. C. (2012). Financial Accounting. Pearson College.
Hasanudin, H., Nurwulandari, A., Adnyana, I. M., & Loviana, N. (2020). The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia. International Journal of Energy Economics and Policy, 10(5), 103.
Iskandar, D., & Setiyawati, H. (2015). The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability. International Journal of Managerial Studies and Research, 3(5), 55-64.
Jones, R., & Pendlebury, M. (2004). A theory of the published accounts of local authorities. Financial Accountability & Management, 20(3), 305-325.
Khan, A., & Mayes, S. (2009). Transition to accrual accounting. International Monetary Fund.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2012). Intermediate Accounting. John Wiley & Sons.
Kumar, V. (2010). Customer relationship management. Wiley Online Library
Mejia, L. R. G., Balkin, D. B., & Cardy, R. L. (2005). Management: people, performance, change. McGraw-Hill/Irwin.
Mondy, R. W., & Martocchio, J. J. (2016). Human Resource Management. England: Pearson Education Limited.
Mufti, M., Pudjiarti, E., & Darmanto, S. (2019). Analysis of Second Order Person-Environment Fit on Innovative Work Behavior and Individual Performance. Arthatama, 3(2), 100-113.
Najati, I., & Pituringsih, E. (2016). Implementasi Akuntansi Berbasis Akrual: Pengujian Determinan dan Implikasinya terhadap kualitas laporan keuangan kementerian/lembaga. Lembaga Jurnal Akuntansi Universitas Jember, 14(1).
Neslin, S. A., Grewal, D., Leghorn, R., Shankar, V., Teerling, M. L., Thomas, J. S., & Verhoef, P. C. (2006). Challenges and opportunities in multichannel customer management. Journal of service research, 9(2), 95-112.
Nurwulandari, A., Adnyana, I. M., & Hasanudin, H. (2019). Did Inter-Regional Trade Agreements Bring Mutual Benefits? An Empirical Scheme of Indonesian Commodity Exports in Asean-China Free Trade Area. International Journal of Financial Research, 10(6), 241-249.
Nuryanto, M., & Afiah, N. N. (2013). The Impact of Apparatus Competence. Information Technology Utilization and Internal Control on Financial Statement Quality (Study on Local Government of Jakarta Province-Indonesia). World Review of Business Research, 3(4), 157-171.
Ofoegbu, G. N. (2014). New public management and accrual accounting basis for transparency and accountability in the Nigerian public sector. IOSR Journal of Business and Management, 16(7), 104-113.
Ouda, H. (2004). Basic requirements model for successful implementation of accrual accounting in the public sector. Public Fund Digest, 4(1), 78-99.
Ouda, H. (2010). A prescriptive model of the transition to accrual accounting in central government. International Journal of Governmental Financial Management, X, 1, 63-94.
Ouda, H. A. (2003). Accrual Accounting in the government sector. Public Fund Digest, 3, 52-73.
Robbins, S. P., & Coulter, M. (2012). Management. London: Pearson Education Limited.
Robinson, P. (2004). Reforming the Indonesian Public Sector: The introduction of accrual accounting. In Reforming the Indonesian Public Sector: The introduction of accrual accounting (pp. 1-37). SMU in association with Accounting, Auditing & Accountability Journal.
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems, 13th Global Edition. London: Pearson Education.
Rowley, C., & Jackson, K. (2011). Introduction: HRM in context. Human resource management: The key concepts, 19-27.
Sekaran, U., & Bougies, R. (2013). Research Methods for Business. 6th ed. United Kingdom: John Wolfley & Sons Ltd.
Selznick, P., McEwan, I., Yukl, G. A., & VanFleet, D. D. (1957). Leadership in organizations. New York: Russel Sage
Simanjuntak, B. H. (2010). Penerapan Akuntansi Berbasis Akrual di Sektor Pemerintahan di Indonesia. Presented at the XI Congress of the Indonesian Institute of Accountants, Jakarta.
Stewart, G. L., & Brown, K. G. (2019). Human resource management. John Wiley & Sons.
Syarifudin, A. (2014). Pengaruh kompetensi SDM dan peran audit intern terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian internal pemerintah (studi empiris pada Pemkab Kebumen). Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi, 13(2).
Verhoef, P. C., Reinartz, W. J., & Krafft, M. (2010). Customer engagement as a new perspective in customer management. Journal of Service Research, 13(3), 247-252.
Zahara, G. (2015). The influence of Competence Local Government Agencies and The Implementation Government of Internal Control System toward the Quality of Local Government Financial Statement. Research Journal of Finance and Accounting, 6(11), 138-148.
Adnyana, I., Hasanudin, H., & Nurwulandari, A. (2020). Empirical Examination of Intersectoral Linkages Between Tourism and Regional Economy by Using the Social Accounting Matrix. International Journal of Economics & Business Administration (IJEBA), 8(1), 425-432.
Afiah, N. N., & Azwari, P. C. (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera. Procedia-Social and Behavioral Sciences, 211, 811-818.
Anggraeni, A. (2020). Executive Role in the Use of Information Technology in Public Organisations. Arthatama, 4(1), 17-32.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2010). Auditing and Assurance Services and ACL Software. Pearson.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services: An Integrated Approach. Upper Saddle River, NJ: Pearson.
Arens, A. A., Elder, R. J., & Mark, B. (2012). Auditing and assurance services: an integrated approach. Boston: Prentice Hall.
Bodnar, G. H., & Hopwood, W. S. (2010). Accounting System Information. Boston: Person Education.
Brookson, S. (2009). Understanding accounts. Dorling Kindersley Ltd.
Cohen, S., & Kaimenakis, N. (2011). Assessing quality of financial reporting through audit reports: the case of Greek municipalities. Global Business and Economics Review 6, 13(3-4), 187-203.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal control-integrated framework. Committee of Sponsoring Organizations of the Treadway Commission
Dessler, G. (2016). Fundamentals of human resource management. London: Pearson Education.
Eriotis, N., Stamatiadis, F., & Vasiliou, D. (2011). Assessing accrual accounting reform in Greek public hospitals: an empirical investigation. International Journal of Economic Sciences and Applied Research, 4(1), 153-183.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Harrison Jr, W. T., Horngren Charles, T., Thomas, W. C. (2012). Financial Accounting. Pearson College.
Hasanudin, H., Nurwulandari, A., Adnyana, I. M., & Loviana, N. (2020). The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia. International Journal of Energy Economics and Policy, 10(5), 103.
Iskandar, D., & Setiyawati, H. (2015). The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability. International Journal of Managerial Studies and Research, 3(5), 55-64.
Jones, R., & Pendlebury, M. (2004). A theory of the published accounts of local authorities. Financial Accountability & Management, 20(3), 305-325.
Khan, A., & Mayes, S. (2009). Transition to accrual accounting. International Monetary Fund.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2012). Intermediate Accounting. John Wiley & Sons.
Kumar, V. (2010). Customer relationship management. Wiley Online Library
Mejia, L. R. G., Balkin, D. B., & Cardy, R. L. (2005). Management: people, performance, change. McGraw-Hill/Irwin.
Mondy, R. W., & Martocchio, J. J. (2016). Human Resource Management. England: Pearson Education Limited.
Mufti, M., Pudjiarti, E., & Darmanto, S. (2019). Analysis of Second Order Person-Environment Fit on Innovative Work Behavior and Individual Performance. Arthatama, 3(2), 100-113.
Najati, I., & Pituringsih, E. (2016). Implementasi Akuntansi Berbasis Akrual: Pengujian Determinan dan Implikasinya terhadap kualitas laporan keuangan kementerian/lembaga. Lembaga Jurnal Akuntansi Universitas Jember, 14(1).
Neslin, S. A., Grewal, D., Leghorn, R., Shankar, V., Teerling, M. L., Thomas, J. S., & Verhoef, P. C. (2006). Challenges and opportunities in multichannel customer management. Journal of service research, 9(2), 95-112.
Nurwulandari, A., Adnyana, I. M., & Hasanudin, H. (2019). Did Inter-Regional Trade Agreements Bring Mutual Benefits? An Empirical Scheme of Indonesian Commodity Exports in Asean-China Free Trade Area. International Journal of Financial Research, 10(6), 241-249.
Nuryanto, M., & Afiah, N. N. (2013). The Impact of Apparatus Competence. Information Technology Utilization and Internal Control on Financial Statement Quality (Study on Local Government of Jakarta Province-Indonesia). World Review of Business Research, 3(4), 157-171.
Ofoegbu, G. N. (2014). New public management and accrual accounting basis for transparency and accountability in the Nigerian public sector. IOSR Journal of Business and Management, 16(7), 104-113.
Ouda, H. (2004). Basic requirements model for successful implementation of accrual accounting in the public sector. Public Fund Digest, 4(1), 78-99.
Ouda, H. (2010). A prescriptive model of the transition to accrual accounting in central government. International Journal of Governmental Financial Management, X, 1, 63-94.
Ouda, H. A. (2003). Accrual Accounting in the government sector. Public Fund Digest, 3, 52-73.
Robbins, S. P., & Coulter, M. (2012). Management. London: Pearson Education Limited.
Robinson, P. (2004). Reforming the Indonesian Public Sector: The introduction of accrual accounting. In Reforming the Indonesian Public Sector: The introduction of accrual accounting (pp. 1-37). SMU in association with Accounting, Auditing & Accountability Journal.
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems, 13th Global Edition. London: Pearson Education.
Rowley, C., & Jackson, K. (2011). Introduction: HRM in context. Human resource management: The key concepts, 19-27.
Sekaran, U., & Bougies, R. (2013). Research Methods for Business. 6th ed. United Kingdom: John Wolfley & Sons Ltd.
Selznick, P., McEwan, I., Yukl, G. A., & VanFleet, D. D. (1957). Leadership in organizations. New York: Russel Sage
Simanjuntak, B. H. (2010). Penerapan Akuntansi Berbasis Akrual di Sektor Pemerintahan di Indonesia. Presented at the XI Congress of the Indonesian Institute of Accountants, Jakarta.
Stewart, G. L., & Brown, K. G. (2019). Human resource management. John Wiley & Sons.
Syarifudin, A. (2014). Pengaruh kompetensi SDM dan peran audit intern terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian internal pemerintah (studi empiris pada Pemkab Kebumen). Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi, 13(2).
Verhoef, P. C., Reinartz, W. J., & Krafft, M. (2010). Customer engagement as a new perspective in customer management. Journal of Service Research, 13(3), 247-252.
Zahara, G. (2015). The influence of Competence Local Government Agencies and The Implementation Government of Internal Control System toward the Quality of Local Government Financial Statement. Research Journal of Finance and Accounting, 6(11), 138-148.