scholarly journals BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT)

2019 ◽  
Vol 12 (2) ◽  
pp. 342
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Control System ◽  
Organizational Performance ◽  
Electronic Mail ◽  
Belief System ◽  
Management Control ◽  
Manufacturing Companies ◽  
Management Control System ◽  
Interactive Control ◽  
Levers Of Control ◽  
Positive Effect

This study aims to examine impact of Management Control System  on organizational performance mediated by innovativeness. Contingency and Levers of Control  theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.

scholarly journals Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

2018 ◽  
Vol 6 (3) ◽  
pp. 280-295
Author(s):  
Shafique-ur Rehman ◽  
Rapiah Mohamed ◽  
Hazeline Ayoup
Keyword(s):  
Control System ◽  
Empirical Study ◽  
Organizational Performance ◽  
Textile Industry ◽  
Management Control ◽  
Current Paper ◽  
Management Control System ◽  
Resource Based View ◽  
The Impact ◽  
Levers Of Control

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

scholarly journals Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil

2021 ◽  
Vol 24 (1) ◽  
pp. 109
Author(s):  
Anderson Betti Frare ◽  
Vagner Horz ◽  
Alexandre Costa Quintana ◽  
Ana Paula Capuano da Cruz
Keyword(s):  
Control System ◽  
Management Control ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Strategic Uncertainty ◽  
Management Control System ◽  
Interactive Control ◽  
Strategic Risk ◽  
Credit Cooperatives ◽  
Levers Of Control

Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.

scholarly journals Peran Levers of Control Terhadap Hubungan Antara Perencanaan Strategis dan Kinerja UMKM

2019 ◽  
Vol 1 (3) ◽  
pp. 166-174
Author(s):  
Praja Hadi Saputra ◽  
Hamid Bone ◽  
Indah Permatasari
Keyword(s):  
Control System ◽  
Sem Analysis ◽  
Management Control ◽  
Strategy Formulation ◽  
Management Control System ◽  
Controlling System ◽  
Mediation Hypothesis ◽  
Indirect Relationship ◽  
Levers Of Control

This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.  

scholarly journals Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy

The Winners ◽  
2012 ◽  
Vol 13 (2) ◽  
pp. 93
Author(s):  
Tubagus Ismail ◽  
Darjat Sudrajat
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Strategy Formation ◽  
Management Control System ◽  
Interactive Control ◽  
Emergent Strategy ◽  
The Relationship

The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.

scholarly journals INTEGRASI METODE BALANCED SCORECARD DAN SISTEM MANAJEMEN PENGENDALIAN

2012 ◽  
Vol 3 (2) ◽  
pp. 862
Author(s):  
Teguh Sriwidadi
Keyword(s):  
Control System ◽  
Performance Measurement ◽  
Nonprofit Organizations ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Sales Force ◽  
Management Control ◽  
Management Control System ◽  
Interactive Control ◽  
The Balanced Scorecard

This article discusses sales force performance measurement at PT Merapi Utama Pharma and integrates performance measurement and management control system. The balanced scorecard (BSC) is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. The balanced scorecard suggests that we view the organization from four perspectives : the learning and growth perspective, the internal business processes perspective, the customer perspective, and the financial perspective.The management control system used is levers of control framework, included beliefs control system, boundary control system, diagnostic control system, and interactive control systems. 

scholarly journals Interactive Control System dalam Implementasi Strategi Penyelesaian Masalah Perusahaan

2018 ◽  
Vol 11 (2) ◽  
pp. 59-65
Author(s):  
Veronica Jolanda ◽  
Yovan Budianto
Keyword(s):  
Control System ◽  
Positive Impact ◽  
Management Control ◽  
Management Control System ◽  
Interactive Control ◽  
Implementation Of The Strategy

Management control system is one way the company to establish a strategy and be a system that controls the performance of the company. However, each company has a strategy, problems and way of solving different problems. Interactive Control System is a system that has a positive impact on the formation and implementation of the strategy. Interactive control system is also expected to be one of the ways the company to resolve the problems that exist in the company.

scholarly journals Analisis Penerapan Four Levers Of Control: Studi Kasus PT Jasa Marga (Persero) Tbk

2018 ◽  
Author(s):  
Sri Astuty Ratnasari Manggu
Keyword(s):  
Control System ◽  
Balanced Scorecard ◽  
Mission Statement ◽  
Code Of Conduct ◽  
Belief System ◽  
Secondary Data ◽  
Boundary System ◽  
Interactive Control ◽  
The Balanced Scorecard ◽  
Levers Of Control

AbstractThis research analyses an implementation of four levers of control in PT Jasa Marga (Persero) Tbk which are belief system, boundary system, diagnostic control system and interactive control system. The research methodology is qualitative descriptive that uses primary and secondary data. In belief system, the company communicates its core values with vision, mission statement, and corporate values. The company reduces risk by regulating employee’s behavior in its agreement with union labor, code of conduct and by implementing an investment policy as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the balanced scorecard. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the balanced scorecard and but also evaluating variances in its management reports.

scholarly journals ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PUSAT PENDIDIKAN DAN PELATIHAN BEA DAN CUKAI

INFO ARTHA ◽  
2017 ◽  
Vol 1 (1) ◽  
pp. 35-46
Author(s):  
Satria Adhitama ◽  
Dwi Rahma Ramadani Aulia
Keyword(s):  
Control System ◽  
Belief System ◽  
Planning System ◽  
Boundary System ◽  
Interactive Control ◽  
Balance Score Card ◽  
Score Card ◽  
Levers Of Control

Dalam menghadapi kondisi organisasi yang semakin berkembang dan penuh tantangan, dibutuhkan suatu model sistem pengendalian yang dapat memastikan organisasi tetap terkontrol namun tidak membatasi kebebasan pegawai dalam berinovasi dan berkreasi. Penelitian ini melihat bagaimana penerapan sistem pengendalian manajemen di organisasi pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan penerapan sistem pengendalian manajemen dengan model four levers of control di Pusdiklat Bea dan Cukai. Konsep yang digunakan dalam penelitian ini adalah konsep four levers of control. Penelitian ini menggunakan paradigma konstruktivis dengan pendekatan kualitatif. Sedangkan metode pengumpulan data dilakukan dengan studi kepustakaan, teknik wawancara semi terstruktur dan analisis dokumen. Berdasarkan hasil penelitian yang telah dilakukan maka terlihat bahwa Pusdiklat Bea dan Cukai menerapkan four levers of control  secara alami berupa belief system yang mencakup pernyataan visi-misi dan nilai-nilai pedoman organisasi, boundary system berupa business conduct boundaries dan strategic boundaries, diagnostic control system berupa planning system, budgeting dan pengukuran kinerja berbasis balance score card serta interactive control system berupa pembukaan forum diskusi oleh pimpinan tertinggi. Peneliti masih menemukan kekurangan dalam penerapan belief system berupa kurang efektifnya metode penyampaian belief system, masih kurangnya sosialisasi atas boundary system, kelemahan dalam diagnostic control system berupa lemahnya koordinasi terkait anggaran, serta penetapan target kinerja pelaksana yang mudah dicapai dan kemungkinan pengukuran variabel yang salah. Masih adanya lower management yang tidak membuka komunikasi interaktif dengan bawahan menjadi satu kelemahan dalam interactive control system di Pusdiklat Bea dan Cukai.

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