scholarly journals Memaknai Penerapan Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Etnis Tionghoa Di Minangkabau

2019 ◽  
Vol 1 (1) ◽  
pp. 50-63
Author(s):  
Tabah Rizki ◽  
Sany Dwita
Keyword(s):  
Qualitative Research ◽  
Control System ◽  
Cultural Values ◽  
Research Method ◽  
Statistical Data ◽  
Management Control ◽  
Interpretive Research ◽  
Management Control System ◽  
Confucian Values ◽  
The City

This study aims to interpret in depth the cultural values ​​of Confucianism reflected in the management control system of Chinese ethnic families in Minangkabau. This study uses qualitative interpretive. The process of this research is interactive and meaning that is not measured by statistical data and aims to explore various information more in depth and makes it possible to get things implied by data collection carried out in triangulation. Data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question and then analyze it based on the question of participants' perceptions studied. This research was conducted in one of the food trading businesses in the city of Padang, namely UD. KBF. The results of the study can be concluded by interpreting Confucian cultural values ​​in the implementation of the management system of Chinese ethnic family companies. This study found that Confucian values ​​were reflected in the implementation of the company's management control system UD. KBF. The values ​​applied by the company's leadership are

scholarly journals ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Winda Emanuela Talumewo ◽  
Grace Nangoi ◽  
Victorina Tirayoh
Keyword(s):  
Control System ◽  
Research Method ◽  
Descriptive Analysis ◽  
Management Control ◽  
Analysis Method ◽  
Management Control System ◽  
Credit Management ◽  
Organizational Goals ◽  
Good Management ◽  
Qualitative Descriptive

            Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure

Management control system, leadership and gender ideology

2016 ◽  
Vol 6 (4) ◽  
pp. 314-339 ◽  
Author(s):  
Sujoko Efferin ◽  
Dianne Frisko ◽  
Meliana Hartanto
Keyword(s):  
Control System ◽  
Cultural Values ◽  
Leadership Style ◽  
Gender Ideology ◽  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
Organisational Effectiveness ◽  
Gendered Leadership ◽  
And Gender

Purpose The purpose of this paper is to reveal the relations between management control system (MCS), leadership style and gender ideology. It investigates how a female leader’s gendered personal values are formed, translated, produced, and reproduced in her leadership style, the subsequent MCS and organisational life. Design/methodology/approach This is an interpretive case study that uses the anthropological lens of emic and etic views. The emic view is derived from the interpretation of the company’s subjects. The etic view refers to the interpretation of outsiders (the researchers and previous literatures). The combination of these two views enables an in-depth understanding of the case. Interviews, observation and documentary analysis were used to collect the data. Findings In a gendered society, a female leader will gain full respect if she demonstrates leadership behaviours that fit her subordinates’ gendered expectations. The leader’s and followers’ common gendered cultural background will result in leadership and followership that support each other. Gendered leadership produces gendered MCS. Gendered MCS is based on gendered cultural values that direct the behaviour of organisational members to focus on certain competencies based on a single gender perspective. In turn, the gendered MCS sustains and reinforces the gendered leadership. Research limitations/implications The study does not focus on the potential value of including feminine measures in MCS. In the future, MCS literatures need to explore the strategic advantages of introducing measures into the system in order to develop feminine competencies in organisation. Furthermore, the processes by which MCS reinforces gendered practices in a society are not explored in the study. Therefore, another important next step is to examine the patterns of the reinforcement processes and their magnitude in strengthening the biases beyond organisational boundaries (e.g. in professional and industrial practices). Practical implications This study encourages leaders to consider the use of masculine and feminine characters in MCS to increase organisational effectiveness, build a more humane organisational atmosphere, establish organisational cohesion and harmonise different personal aspirations. Originality/value MCS literatures tend to hide gender bias in the system. This study offers insight on how MCS translates, produces and reproduces societal gendered practices in organisational life.

scholarly journals Analisis Pengembangan Electronic Government Melalui Penyelenggaraan Website Di Pemerintahan Daerah Kabupaten Padang Pariaman

2019 ◽  
Vol 1 (4) ◽  
pp. 1666-1686
Author(s):  
Eka Rolania Batubara ◽  
Herlina Helmy
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Research Method ◽  
Statistical Data ◽  
Electronic Government ◽  
Government Agencies ◽  
Interpretive Research ◽  
Political Will ◽  
Government Institutions ◽  
The Government

This study aims to further examine how the development of e-government in government institutions and what obstacles are faced in implementing e-government. This research uses interpretive qualitative. The process of this research is interactive and means that is not measured based on statistical data and the aim is to explore various information obtained in more depth and to get things implied by the data collection conducted in triangulation. This data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question then be analyzed based on the perception questions of the participants studied. The research was conducted in one of the government agencies namely the Office of Communication and Information in Padang Pariaman Regency. To find out the extent of e-government development in Padang Pariaman Regency in this study using the results of studies and research from the Hardvard JFK School of Government, the elements of success which include support, capacity and value. The results of the study can be found that the development of e-government in Padang Pariaman is still not optimal. The development of e-government in Padang Pariaman Regency is also still hampered by several factors such as the lack of strong political will, the lack of availability of human resources and infrastructure as well as the lack of budget from the government so that the government of Padang Pariaman Regency needs to increase human resources and infrastructure to support the success of e-development government in Padang Pariaman Regency.

scholarly journals PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR)

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Carissa Juanita Saputra ◽  
Bonnie Soeherman
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Research Method ◽  
Applied Research ◽  
Management Control ◽  
Cultural Control ◽  
System Management ◽  
Management Control System ◽  
The Impact ◽  
Personnel Control

This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.

Enabling formal MCS design and use: a meta-synthesis of qualitative research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marc Janka
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Management Control ◽  
Employee Behavior ◽  
Goal Congruence ◽  
Management Control System ◽  
Content Type ◽  
Daily Work ◽  
Management Literature ◽  
Design Characteristics

Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.

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