INTER-ORGANIZATIONAL COST MANAGEMENT : PENERAPAN INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, DAN INTERNAL COST MANAGEMENT

Abstract

The purpose of this study is to examine the implementing of internal electronic integration, external electonic integration in inter-organizational cost management. Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 90 respondents. Data were analyzed using SEM with the help of SmartPLS. Results from this study revealed that the variable Internal Electronic Integration, External Electronic Integration and Internal Cost Management significant impact on Inter-Organizational Cost Management.

Key Word : INTER-ORGANIZATIONAL COST MANAGEMENT, INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, INTERNAL COST MANAGEMENT