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.

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 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 The Role of Control System in Increasing Corporate social Performance: The Use of Levers of Control

2008 ◽  
Vol 2 (1) ◽  
pp. 131 ◽  
Author(s):  
Hasan Fauzi ◽  
Azhar Abdul Rahman
Keyword(s):  
Control System ◽  
Strategic Behavior ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Belief System ◽  
Interactive Control ◽  
Shared Beliefs ◽  
Primary Determinant ◽  
Corporate Social ◽  
Levers Of Control

One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.  Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons‟ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization‟s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.

scholarly journals Organizational Performance, Firm Size and Chief Executive Officer’s (CEO’S) Compensation for Firms Listed in Nairobi Securities Exchange, Kenya

2019 ◽  
Vol 7 (06) ◽  
Author(s):  
Omamo Anne ◽  
Peter K’ Obonyo ◽  
Florence Muindi
Keyword(s):  
Organizational Performance ◽  
Firm Size ◽  
Balanced Scorecard ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Indicators ◽  
The Balanced Scorecard ◽  
Listed Firms ◽  
The Relationship

This study examined the link between organizational performance, firm size and CEO’S compensation of firms listed at the NSE. Past studies on the determinants of CEO’S compensation revealed a lack of consensus to the explanation of increases in CEO’S compensation. While most of the studies confirm linkages between organizational performance and CEO’S compensation, they measured organizational performance using financial indicators of performance, the current study investigates the relationship between organizational performance and CEO’S compensation but differs from the previous studies by expanding the measures of organizational performance to include the balanced scorecard measures of financial indicators, customer satisfaction, internal processes and learning and growth elements of performance. Additionally, the study sought to find out the moderating role of firm size on the relationship between organizational performance and CEO’S compensation. The theoretical foundation of this study was based on agency theory. A conceptual model and conceptual hypothesis were drawn from literature and provided directions for this study. The study’s population constituted 60 firms listed at the NSE. Descriptive crossectional survey was adopted for this study. Primary data was collected to capture the opinion of board members on factors that determine levels of CEO’S compensation using semi structured questionnaire. Secondary data was gathered from the financial statements of the listed firms for 2015-2016 financial periods. Descriptive statistics and stepwise regression were used to analyze and interpret the collected data. The study revealed that there was significant and positive relationship between organizational performance and CEO’S compensation. The study further found that firm size had a significant moderating effect on the relationship between organizational performance and CEO’S compensation.  

scholarly journals Analisis Kinerja Koperasi Unit Desa Menggunakan Balanced Scorecard

2020 ◽  
Vol 16 (2) ◽  
pp. 113-128
Author(s):  
Jatmiko Wahyudi ◽  
Siti Qorrotu Aini
Keyword(s):  
Balanced Scorecard ◽  
Secondary Data ◽  
Point Of View ◽  
Primary Data ◽  
Fiscal Year ◽  
Well Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Learning Development

ENGLISHThis study aims to analyze the performance of a village unit cooperative (KUD) as a business entity using the balanced scorecard instrument. The research was conducted in July 2020 with KUD Bahagia, one of rural cooperatives in Pati Regency, as research object. This research used a quantitative and qualitative approach (mix method). Primary data were obtained by interviewing KUD administrators and field observations, while secondary data were derived from the annual report of the KUD Bahagia in 2020 fiscal year. Data were analyzed using a balanced scorecard to determine the performance of KUD from four perspectives namely financial perspective, customer perspective, internal business process perspective, and learning development perspective. The results showed that from balanced scorecard point of view, in general KUD Bahagia showed well performance. Few indicators show lower performance and the management of KUD Bahagia should pay attention for the indicators.The number of KUD members tends to decrease and the use of information technology in managing administration and running a business need to be boosted. INDONESIAPenelitian ini bertujuan untuk menganalisis kinerja badan usaha berbentuk Koperasi Unit Desa (KUD) dengan menggunakan instrumen balanced scorecard. Penelitian dilaksanakan pada bulan Juli 2020 dengan objek penelitian KUD Bahagia di Kabupaten Pati. Penelitian menggunakan pendekatan kuantitatif dan kualitatif secara bersama (mix method). Data primer diperoleh dengan cara wawancara dengan pengurus KUD dan observasi lapangan sedangkan data sekunder diperoleh dari laporan rapat anggota tahunan Koperasi Unit Desa (KUD) Bahagia Tahun 2020. Data dianalisis dengan menggunakan balanced scorecard untuk mengetahui kinerja KUD dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan. Hasil penelitian menunjukan bahwa ditinjau dari analisis balanced scorecard, Koperasi Unit Desa (KUD) Bahagia secara umum menunjukkan kinerja yang baik. Beberapa indikator kinerja yang perlu mendapat perhatian dari pengelola KUD Bahagia adalah penurunan jumlah anggota KUD dan masih perlu dioptimalkan penggunaan teknologi informasi dalam mengelola administrasi maupun menjalankan usaha.

scholarly journals Kinerja Pendampingan Usaha Rintis Binaan Pada Orangenest Incubiz

2019 ◽  
Vol 16 (1) ◽  
pp. 16-28
Author(s):  
Septiana Ayu Estri Mahani
Keyword(s):  
Balanced Scorecard ◽  
Secondary Data ◽  
Government Support ◽  
Business Incubator ◽  
Performance Achievement ◽  
The Balanced Scorecard ◽  
Technology Incubator ◽  
The Republic ◽  
Quantitative Descriptive

ABSTRAK  Penelitian ini bertujuan untuk mengevaluasi kinerja Inkubator Bisnis dan Teknologi dalam pendampingan usaha rintisan binaan. Kinerja Inkubator Bisnis Teknologi Orangenest dalam aspek manajemen masih kurang optimal. Jika dilihat dari proyek yang harus dikerjakan, tenaga pengelola dan pendamping masih kurang kompeten. Dukungan dari Pemerintah berupa sosialisasi Peraturan Presiden RI Nomor 27 Tahun 2013 mengenai peranan inkubator bisnis dalam pendampingan usaha tenant juga masih belum optimal. Penelitian dilakukan di Inkubator Bisnis Orangenest Incubiz di Kota Bandung dan dengan mewawancarai pengelola dan tenant inkubator. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Data yang diperoleh dianalisis dengan metode balanced scorecard (BSC). Hasil penelitian ini menunjukkan, skor pencapaian kinerja Inkubator Bisnis Teknologi Orangenest Incubiz sebesar 41,328. Kata Kunci: Balanced Scorecard (BSC), Inkubator Bisnis dan Teknologi, Kinerja Inkubator ABSTRACT This study aims to evaluate the performance of Business and Technology Incubators in mentoring pilot businesses. The performance of the Orangenest Technology Business Incubator in management aspects is still not optimal. If seen from the project that needs to be done, the management and escort staff are still less competent. Government support in the form of socialization of the Republic of Indonesia Presidential Regulation Number 27 of 2013 concerning the role of business incubators in assisting tenant businesses is still not optimal. The research was conducted at the Orangenest Incubiz Business Incubator in Bandung City and by interviewing incubator managers and tenants. This type of research is quantitative descriptive. The data used in this study are primary and secondary data. The data obtained were analyzed by the balanced scorecard (BSC) method. The results of this study indicate, the performance achievement score of Orangenest Incubiz Technology Business Incubator was 41,328. Keywords: Balanced Scorecard (BSC), Business and Technology Incubator, Incubator Performance

The Application of Simons’ “Levers of Control” in the Quran and Sunna

2018 ◽  
Vol 16 (2) ◽  
pp. 139-162
Author(s):  
Mohd Abd Wahab Fatoni bin Mohd Balwi ◽  
Ahmad Sufian bin Che Abdullah ◽  
Asmuliadi Lubis
Keyword(s):  
Control System ◽  
Belief Systems ◽  
Belief System ◽  
Organizational Management ◽  
Interactive System ◽  
Control Belief ◽  
System Boundary ◽  
Main Components ◽  
Management Functions ◽  
Levers Of Control

Abstract Simons’1 “levers of control” is a strategy-based framework that takes into consideration the belief systems of and the functions and interactions within an organization. The purpose of this article is to discuss Simons’ levers of control from an Islamic viewpoint, based on the teachings of the Quran and Sunna. It demonstrates that the concept of “levers of control”, as posited by Simons, does not contradict the basic tenets of Islam. In fact, all the main components of the levers of control – belief system, boundary system, diagnostic control system, and interactive system – were actually emphasized and vigorously implemented by Prophet Muhammad SAW. However, these practices have never before been organized into well-arranged and systematic categories that can be used as guidelines by Islamic organizations. Such organizations should aspire to implement comprehensively the practices of Prophet Muhammad SAW in all aspects of organizational management functions, including those related to control. However, in the absence of clear and comprehensive guidelines, any implementation may not be appropriate or in accordance with the practices of Prophet Muhammad SAW. More importantly, incorrect implementation as a result of limited understanding or misunderstanding of the Prophet’s SAW practices can affect the overall perception of Islam. By properly utilizing the levers of control, organizations that strive to emulate the practices of Prophet Muhammad SAW in their operations can be successful.

scholarly journals PENGUKURAN KINERJA INSTALASI FARMASI RSUD DATOE BINANGKANG KABUPATEN BOLAANG MONGONDOW DENGAN METODE BALANCED SCORECARD

PHARMACON ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 589
Author(s):  
Ellysa N. Laleno ◽  
Gayatri Citraningtyas ◽  
Erladys M. Rumondor
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Drug Information ◽  
District Hospital ◽  
Secondary Data ◽  
Primary Data ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Financial Administration ◽  
Hospital General

ABSTRACTPerformance measurement used the Balanced Scorecard method needs to be done at Datoe Binangkang Hospital General Pharmacy Installation to measure the performance achievements that have been carried out by Datoe Binangkang Hospital General Pharmacy Installation and as a basis for further performance improvement. This research aims to determine the performance of IFRS Datoe Binangkang with the Balanced Scorecard method in terms of the financial perspective and the perspective of internal business processes. This research is descriptive used a retrospective approach to financial perspective and prospective for internal business processes. Primary data were obtained from direct observation and secondary data were obtained from IFRS financial administration reports and Datoe Binangkang District Hospital. The results showed that in the financial perspective of 2019: the contribution of IFRS to RSUD 73.01%, ITOR 3.65 times and the average age of inventor 100 days. Internal business perspective: The level of availability of drugs is 95%, the average dispensing time for non-concoction prescriptions is 22.17 minutes and prescription concoctions at IFRS that are usually given to children, replaced with drugs that are already available according to the patient's illness, the component of drug information given to patients still does not meet the standards set by the Indonesian Minister of Health  No. 73 of 2016. The conclusion is the performance of Datoe Binangkang Hospital Pharmacy Installation is quite good, but needs to be improved in terms of drug inventory control, dispensing time and drug information services. Key words: Performance, Pharmacy Installation Datoe Binangkang District Hospital, Balanced ScorecardABSTRAK Pengukuran kinerja dengan metode Balanced Scorecard perlu dilakukan di Instalasi Farmasi RSUD Datoe Binangkang untuk mengukur pencapaian kinerja yang telah dilakukan Instalasi Farmasi RSUD Datoe Binangkang serta sebagai dasar untuk perbaikan kinerja selanjutnya. Penelitian ini bertujuan untuk mengetahui kinerja IFRS Datoe Binangkang dengan metode Balanced Scorecard ditinjau dari perspektif keuangan dan perspektif proses bisnis internal. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan retrospektif untuk perspektif keuangan dan prospektif untuk proses bisnis internal. Data primer diperoleh dari observasi langsung, wawancara dan data sekunder diperoleh dari laporan administrasi keuangan IFRS dan RSUD Datoe Binangkang. Hasil penelitian menunjukan bahwa pada perspektif keuangan tahun 2019: kontribusi IFRS ke RSUD 73,01%, ITOR 3,65 kali dan average age of inventory 100 hari. Perspektif bisnis internal: Tingkat ketersediaan obat 95%, average dispensing time untuk resep non-racikan 22,17 menit dan resep racikan di IFRS yang biasanya diberikan pada anak, diganti dengan obat-obatan yang sudah tersedia sesuai dengan penyakit yang diderita pasien, komponen informasi obat yang diberikan kepada pasien masih belum memenuhi standar yang telah ditetapkan oleh Permenkes RI No. 73 Tahun 2016. Kesimpulannya yaitu kinerja Instalasi Farmasi RSUD Datoe Binangkang sudah cukup baik, akan tetapi perlu dilakukan perbaikan dalam hal pengendalian persediaan obat, dispensing time dan pelayanan informasi obat. Kata kunci : Kinerja, Instalasi Farmasi RSUD Datoe Binangkang, Balanced  Scorecard

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