Article Reviewed

Moh Afrizal Miradji, Sutjipto Ngumar, Nur Fadjrih Asyik, Mudjilah Rahayu. (2016).
Determinants Control System Management and Corporate Performance of Manufacturing with
Standar Nasional Indonesia in East Java.

The article titled "Determinants Control System Management and Corporate Performance
of Manufacturing with Standar Nasional Indonesia in East Java" by Moh Afrizal Miradji,
Sutjipto Ngumar, Nur Fadjrih Asyik, and Mudjilah Rahayu (2016), presents a study that aims to
analyze the influence of various factors on management control systems and corporate
performance in Indonesian manufacturing companies. The authors collected data from 72
manufacturing companies in East Java and used Structural Equation Modeling (SEM) to analyze
the data.

These are the main points of the article’s findings:

 The study found that corporate culture, corporate structure, and technology significantly
impact corporate performance.
 However, management style, corporate strategy, and corporate size did not show a
significant influence on corporate performance.
 The study also revealed that management control systems mediate the relationships
between management style, corporate structure, and corporate performance.
 Additionally, management control systems partially mediate the relationship between
corporate strategy and corporate performance.

Overall, the authors present the research results and interpretations adequately. They
clearly state the hypotheses and provide the statistical findings for each hypothesis. They also
discuss the significance of the results and provide insights into the relationships between
different factors and their impact on management control systems and corporate performance.
The use of SEM as the analytical method is suitable for examining the complex relationships
between variables. The article also builds upon the right foundation by referencing previous
studies that have examined the influence of management control systems and corporate
performance. The authors provide a literature review that discusses the relevant research in this
area. However, it would be more helpful for the readers if they could provide more specific
details about how their study contributes to the existing knowledge and what unique insights
their research provides.

The approach and execution of the study appear to be correct. The authors selected a
sample of manufacturing companies that had obtained the national standard certificate ISO 2012-
2013 and operated in the Gerbangkertasusila region. They used a structured questionnaire as the
research instrument and employed SEM for data analysis. However, the article lacks information
about the validity and reliability of the questionnaire, which is important for assessing the quality
of the data.

In terms of the article's results, the statistical significance of some relationships between
variables provides some level of confidence. However, the absence of effect for certain variables
raises questions about the reliability and generalizability of the findings. It would be helpful if
the authors discussed the potential reasons for these non-significant results and their implications
for the overall findings. The article also does not present exclusive new suggestion. It builds
upon existing literature and attempts to contribute to the understanding of the determinants of
management control systems and corporate performance in the context of Indonesian
manufacturing companies. While the findings may not be entirely novel, they provide insights
into the specific factors that influence management control systems and corporate performance in
this context.

The lack of this article is there is no discussion about the limitations of the study. The
authors do not address potential limitations such as sample representativeness, generalizability of
findings beyond the Gerbangkertasusila region, and the reliance on self-reported data. In fact,
acknowledging these limitations would provide a more balanced view of the study's findings and
their applicability.

The article covers important aspects and issues related to the domain of management
control systems and corporate performance in Indonesian manufacturing companies. It examines
the influence of management style, corporate culture, corporate structure, corporate strategy,
technology, and company size on management control systems and corporate performance.
However, the article does not delve into other potential factors that could also affect these
outcomes, such as external environmental factors or industry-specific variables. A more
comprehensive discussion of the domain and its coverage would enhance the article's
contribution.

In the Brightside, the logic presented in the article is generally clear and logical. The
authors propose hypotheses based on theoretical considerations and test them using statistical
methods. They provide the statistical results and discuss their implications in relation to the
research objectives. However, there are instances where the authors could provide more detailed
explanations of the relationships between variables and how they align with previous research.
Additionally, the article would benefit from a more coherent flow and structure, as some sections
appear disjointed and lack smooth transitions.

Lastly, My suggestion for this article would be to strengthen the discussion section by
providing more detailed explanations for the relationships between variables and their alignment
with previous research. Additionally, the authors should address the limitations of the study, such
as sample representativeness and the generalizability of findings beyond the Gerbangkertasusila
region. It would also be beneficial to explore other potential factors that could influence
management control systems and corporate performance, such as external environmental factors
or industry-specific variables. Furthermore, the article would benefit from a more coherent flow
and structure, ensuring smooth transitions between sections. By addressing these suggestions, the
article can enhance its contribution to the understanding of management control systems and
corporate performance in Indonesian manufacturing companies.