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.

scholarly journals Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan

2012 ◽  
Vol 2 (2) ◽  
Author(s):  
Agung Praptapa ◽  
Hijroh Rokhayati
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Water Supply ◽  
Action Control ◽  
Management Control ◽  
Cultural Control ◽  
Management Control System ◽  
Performance Control ◽  
Control Intervention ◽  
Personnel Control

This research is to examine the effect of management control system in water supply firm to the firm performance when some control interventions exist. The case is derived from water supply firm in Banyumas Regency. In this research the effect of result control, action control, personnel control, and cultural control to the firm performance is examined and control intervention is positioned as moderating variable. Data was obtained by using questionnaire sent to employees, from top management to the lowest level. This research uses regression analysis and Moderated Regression Analysis (MRA) to test hypothesis. The result indicates that result control, personnel control and cultural control affect performance. Action control has no effect to performance. Control intervention moderates the relationship between management control system and performance, however, individually control intervention just moderate the effect of personnel control and cultural control to performance. Control intervention does not moderate the effect of result control and action control to performance.

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 Meta Analysis: Management Control System, Strategy, Company Performance

2019 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Misdiyono Misdiyono ◽  
Eko Sri Margianti
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Population Sample ◽  
Management Control ◽  
Business Unit ◽  
Management Control System ◽  
Control Approach ◽  
Business Unit Performance ◽  
Unit Performance

This study aims to determine and analyze the influence of management control systems on the strategy and its impact on business unit performance. Management control system uses lever's control approach consisting of belief system, boundary system, diagnostic control system and interactive control system. The influence and impact of the management control system resulted from previous research studies. This research used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of analysis in the study are written documents about the research of management control system in the form of journal articles and research reports taken purposively based on their compatibility with the research theme. Data analysis used is quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data on 25 research related to management control system. Findings of meta-analysis results based on research objectives, research variables used, population / sample of research, data collection techniques and analysis tools show that management control system lever's of control approach can contribute to the achievement of strategy and impact on business unit performance improvement.

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 The Impact of Strategy, Environment, and the Management System on the Foreign Subsidiary: The Implication for Open Innovation

2021 ◽  
Vol 7 (1) ◽  
pp. 51
Author(s):  
Margarida Rodrigues ◽  
Maria do Céu Alves ◽  
Cidália Oliveira ◽  
José Vale ◽  
Rui Silva
Keyword(s):  
Control System ◽  
Open Innovation ◽  
Management Control ◽  
Parent Company ◽  
Cultural Dimension ◽  
Strategic Uncertainty ◽  
Management Control System ◽  
Local Staff ◽  
Effective Transfer ◽  
The Impact

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances, this study aims to determine the degree of control exercised by the parent company over a subsidiary in cultural and organisational dimensions. In addition, other exogenous factors (entities and external factors) influence this system. The results obtained showed that the parent company had an influence on the Management Control System (MCS) of the subsidiary and changed the way control was exercised there, but was unable to deal with macroeconomic instability, environmental and strategic uncertainty, and, consequently, the management risk involved in the extractive activity; in this case, for this subsidiary to operate a seam mine and not be aware of it since it is essentially a commercial, economic group. In addition to these effects on the organisational dimension and the cultural dimension, the shareholders were unable to integrate the subsidiary’s organisational and local culture, which generated some dynamic tension with the expatriate. In addition to the theoretical framework used, it was confirmed that the Flamholtz model is passive to implement in industries in general, particularly in the extractive industry. Finally, some final considerations were made about the management control system, in which the argument is reinforced that there must be empathy between the local staff and the expatriate, as a representative of the shareholders, in order for this system to be a vehicle for the effective transfer of knowledge between both parties, as well as to be supported by open innovation.

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

scholarly journals PENERAPAN SISTEM PENGENDALIAN MANAJEMEN BERDASARKAN AJARAN NICCOLO MACHIAVELLI TERHADAP PENINGKATAN KUALITAS KINERJA KARYAWAN PADA PT.X

CALYPTRA ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 52
Author(s):  
Christopher Christian Hutomo
Keyword(s):  
Control System ◽  
Human Error ◽  
Applied Research ◽  
Corporate Strategy ◽  
Strategy Management ◽  
Management Control ◽  
Niccolo Machiavelli ◽  
Management Control System ◽  
Niccolò Machiavelli ◽  
Object Of Study

Abstrak - Sumber daya manusia merupakan unsur terpenting dalam menentukan kesuksesan atau kegagalan dalam implementasi strategi perusahaan. Sistem Pengendalian Manajemen membantu perusahaan dalam mengembangkan dan mengelola tindakan dari karyawannya sehingga perusahaan dapat mencapai tujuan yang ingin dicapainya. Penelitian ini menggunakan metode applied research. Dalam penelitian ini, peneliti terlebih dahulu akan melihat Sistem Pengendalian Manajemen yang telah diterapkan pada objek penelitian, yaitu PT.X. Dari hasil penelitian yang dilakukan peneliti menemukan masalah-masalah yang terjadi pada PT.X dan menganalisa sebesar apa dampak yang timbul dari masalah-masalah yang terjadi pada PT.X. Peneliti beranggapan bahwa masalah-masalah pada PT.X sejatinya banyak terjadi akibat dari kesalahan aspek manusianya. Maka dari itu, penelitian ini bertujuan membantu memberikan solusi terhadap masalah yang terjadi pada PT.X. Dalam hal ini, peneliti menggunakan ajaran Niccolo Machiavelli seorang sekretaris negara dari Florence, Italia yang begitu disegani di Eropa pada jaman Renaisans. Penelitian ini diharapkan dapat memberikan alternatif lain serta dukungan terhadap teori Sistem Pengendalian Manajemen yang telah ada dan diterapkan pada PT.X. Hasil dari penelitian ini akan memberikan rekomendasi kepada PT.X dalam menyelesaikan masalah-masalah yang terjadi pada PT.X Kata kunci: Sistem Pengendalian Manajemen, Niccolo Machiavelli, The Prince. Abstract - Human resources is the most important element in determining the success or failure in the implementation of corporate strategy. Management Control System helps companies in developing and managing the actions of its employees so that the company can achieve the goals wherein the company want to accomplish. This study uses applied research method. In this study, researcher will first see Management Control System that has been applied to the object of study, namely PT.X. From the results of the study conducted, researcher discovered the problems that occur in PT.X and analyzes of what the effects of the problems that occur in PT.X. Researcher assume that the problems in PT.X actually occur due to many aspects of human error. Therefore, this study aims to help provide solutions to the problems that occur in PT.X. In this case, researcher used the teachings of Niccolo Machiavelli, a secretary of state of Florence, Italy is so well respected in Europe in the Renaissance. This study is expected to provide another alternative as well as support for the theory of MCS that already exist and apply in PT.X. Results from this study will provide recommendations to PT.X in resolving the problems that occur in PT.X. Keywords: Management Control Systems, Niccolo Machiavelli, The Prince.

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