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 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 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 Internal Factor Analysis In Management Control System Design With Organizational Objectives As Intervening Variables In Blood Transfusion Unit PMI Jember

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Suwignyo Widagdo
Keyword(s):  
Control System ◽  
Information Structure ◽  
Cultural Factors ◽  
Management Control ◽  
Behavioral Factors ◽  
Program Structure ◽  
Management Control System ◽  
Organizational Goals ◽  
Structure Information ◽  
Intervening Variables

This study aims to analyze the structure of the organization, program structure, information structure, administrative factors, behavioral factors and cultural factors in the design of control system management with organizational goals as an intervening variable. Data is taken from questionnaires that have been filled out by several respondents. Determination of the sample is done using the Slovin formula. The overall sample consisted of 30 respondents who were employees of UTD PMI Jember Branch in 2018. The results showed that the organizational structure showed a significant influence on organizational goals. While the variable program structure, information structure, administrative factors, behavioral factors and cultural factors do not show a significant effect on organizational goals. Variable organizational structure, program structure, information structure, administrative factors, behavioral factors and cultural factors show no significant effect on partial. Management control system design but simultaneously influenced. Organizational goals can be intervening variables between program structure, information structure, behavioral factors and cultural factors in the design of management control systems.Whereas organizational goals cannot be intervening variables between organizational structure and administrative factors in the management control system design.

scholarly journals MANAJEMEN KREDIT PEMILIKAN RUMAH UNTUK MEMINIMALISIR KREDIT MACET PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK.

AdBispreneur ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Apriani Simatupang ◽  
Etyca Rizky Yanti ◽  
Nuke Mardila
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Descriptive Analysis ◽  
Case Control ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Credit Management ◽  
Nonperforming Loans ◽  
Credit Term

This study aims to determine the management of housings loans to minimize nonperforming loans at PT Bank Tabungan Negara Tbk (Case Study of the DKI Jakarta). The research method used in this research is descriptive analysis method with a qualitative approach. Data collection techniques using interview and observation. After the data is collected, then systematically arrange, it is type of debitor, type of credit, credit term, requairement of credit, credit management in this case control using the 5C principle (Character, Capacity, Capital, Collateral, Condition), credit decisions and credit agreements. After the data is compiled systematically then concluded. The results of the study are that there are 2 (two) types of Bank BTN Debitors are regular BTN  and priority BTN. In 2019, control credit management BTN DKI Jakarta branch is non effective, this is seen from the result of NPL increased to 4,83% while in 2018 only 2,56%. The NPL increased was dominated because debitors experienced disasters such as floods. Nevertheless, the risk base BTN rating is still at a good, and including a healthy bank, in accordance with Bank Indonesia nomore than 5%.  Penelitian ini bertujuan untuk mengetahui manajemen kredit pemilikan rumah untuk meminimalisir kredit macet pada PT Bank Tabungan Negara Tbk (Studi Kasus Cabang DKI Jakarta). Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data menggunakan teknik wawancara dan observasi. Setelah data dikumpulkan kemudian disusun secara sistematis yakni: jenis debitur, jeniskredit, jangka waktu kredit, persyaratan umum kredit, manajemen kredit dalam hal ini pengendalian kredit menggunakan prinsip 5C (Character, Capacity, Capital, Collateral, Condition), Keputusan Kredit dan Akad Kredit. Setelah data disusun secara sistematis lalu ditarik kesimpulan. Hasil Penelitian yang diperoleh yakni Tipe Debitur pada Bank BTN terdiri dari 2(dua) yakni BTN Reguler dan BTN prioritas. Manajemen kredit tahun 2019 pada Bank Tabungan Negara cabang DKI Jakarta dalam hal pengendalian kredit masih kurang efektif dilihat dari hasil pengukuran NPL tahun 2019 mengalami peningkatan menjadi 4,83% dibandinkan pada tahun 2018 sebesar 2,56%. Peningkatan NPL tersebut didominasi karena debitur mengalami bencana seperti banjir. Meskipun demikian, tingkat kesehatan Bank Tabungan Negara Cabang DKI Jakarta masih pada ambang batas termasuk bank yang sehat, sesuai ketetapan  Bank Indonesia tidak lebih dari 5%.

scholarly journals Development of Management Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018)

2020 ◽  
Vol 15 (1) ◽  
pp. 127
Author(s):  
SeTin SeTin ◽  
Yvonne Augustine
Keyword(s):  
Control System ◽  
Performance Measurement ◽  
Quantitative Methods ◽  
Descriptive Analysis ◽  
Management Control ◽  
Performance Measurement System ◽  
Environmental Dynamism ◽  
Management Control System ◽  
Dependent Variables ◽  
Performance Measurement Systems

This paper provides a descriptive analysis of management control system (MCS) in BRIA journal from 2006 to 2018. A total of 180 articles were examined, resulting in the identification of 34 articles for further analysis. The analysis led to several findings. 1) Most of the articles use quantitative methods, examine MCS at the managerial level, and emphasize one- or two-dimensional control systems. 2) The dominant topics are strategic performance measurement system, budget, reward compensation system, and performance achievement. 3) The dominant independent variables are incentives, psychological, strategy performance measurement systems, and environmental dynamism. 4) The dominant dependent variables are performance and psychological variables. 5) Environmental dynamism and environmental uncertainty are the external contingencies that affect performance, and the most dominant internal contingency is the variable related to individual factors. 6) Finally, the majority of the article use contingency variables that tend to concentrate on increasing the number of independent rather than dependent variables. Keywords: Management control system, BRIA Journal 2006-2018

scholarly journals Meta analysis: management control system, strategy, company performance

2020 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Margianti . ◽  
Misdiyono .
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Descriptive Analysis ◽  
Population Sample ◽  
Belief System ◽  
Management Control ◽  
Company Performance ◽  
Management Control System ◽  
Control Approach

This study aimed at determining and analyzing the meta analysis on journals review of the managementcontrol system, strategy and company performance theme. The management control system used lever's approach ofcontrol consisting of belief system, boundary system, diagnostic control system and interactive control system. Theinfluence and impact of the management control system was resulted from previous research studies. This researchused meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit ofanalysis in the study were written documents about the research of management control system in the form of journalarticles and research reports taken purposively based on their compatibility with the research theme. Data analysisused was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result dataon 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 thatmanagement control system lever's of control approach can contribute to the achievement of strategy and impact onbusiness unit performance improvement.

scholarly journals PERANAN SISTEM PENGENDALIAN INTERNAL DALAM PENANGGULANGAN PIUTANG TAK TERTAGIH

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 28-39
Author(s):  
Valentina Christabella Kuncara
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Third Party ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Internal Control System ◽  
Qualitative Descriptive

The internal control system, if implemented properly, will certainly create a systematic work procedure and make it in accordance with the rules used in the organization. This research aims to determine and also explain the role of the internal control system in handling uncollectible accounts receivable.  This study uses a qualitative descriptive analysis method. This data is processed and obtained through observation, interviews and documentation.  The population and sample in this study are social conditions with the sampling technique used is purposive sampling.  The interviewees of this research are part of ARH and AR.  The results of this study show that the role of the internal control system in overcoming uncollectible accounts receivable when the customer has become a WO is no longer paying the installments, but paying all the arrears.  When the debtor is not with the unit, the company will involve a third party, namely PT which is engaged in securing assets.

scholarly journals Recompensas e sistemas de controle gerencial: uma meta-síntese de estudos de caso primários

2020 ◽  
Vol 13 (2) ◽  
pp. 313-332
Author(s):  
Patricia Villa Costa Vaz ◽  
Henrique Portulhak ◽  
Márcia Maria dos Santos Bortolocci Espejo ◽  
Vicente Pacheco
Keyword(s):  
Control System ◽  
Control Systems ◽  
Case Studies ◽  
Web Of Science ◽  
Management Control ◽  
Primary Case ◽  
Management Control System ◽  
Organizational Goals ◽  
Theoretical Contribution ◽  
Qualitative Case Studies

The research aimed at establishing how primary case studies have related the “reward” element with management control systems in the pursuit of organizational goals. To that end, a survey based on the meta-synthesis of primary qualitative case studies was carried out, in line with the strategy proposed by Hoon (2013), in order to provide a theoretical contribution beyond what could be achieved by the original studies. Using five articles identified in the Web of Science database, the results suggest the following meta-casual network: reward and compensation policies, as part of the management control system, are influenced by both the institutional and the external environments and aim at promoting and enabling the achievement of the organization’s goals. This research contributes by proposing a theoretical model that relates the reward system with the external and institutional environments, thus allowing the achievement of goals set by the management control system.

MOTIF YANG BERPENGARUH PADA PROSES KEJIWAAN TOKOH SAM DALAM NOVEL SEBENING SYAHADAT KARYA DIVA SR

2020 ◽  
Vol 8 (2) ◽  
pp. 10
Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Research Process ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Literature Study ◽  
Love Story ◽  
True Value ◽  
Analysis Technique ◽  
Qualitative Descriptive

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.

Politeness Strategies and Social Dimensions in Once Upon A Time Season 1 Movie Series: Sociopragmatics Study

2018 ◽  
Vol 3 (1) ◽  
pp. 18-25
Author(s):  
HENDAR HENDAR ◽  
BUNGA GALUH ANDRETTA TRISNANDI
Keyword(s):  
Social Distance ◽  
Descriptive Analysis ◽  
Social Dimension ◽  
Analysis Method ◽  
Social Dimensions ◽  
Social Distance Scale ◽  
Politeness Strategies ◽  
The Face ◽  
Qualitative Descriptive ◽  
Research Show

The purposes of this research are to find out the types of politeness strategies used to save the face of the characters in Once Upon A Time season 1 and to identify the dominant scale of social dimensions when using politeness strategies in Once Upon A Time season 1. This research uses qualitative-descriptive analysis method and to get the data needed in this research the writer did the following steps: watching the movies, transcribing the speech, searching the data, classifying the data, analyzing the data and drawing a conclusion related to the types of politeness strategies and the dominant scale of social dimensions. The source of the data used is taken from the serial film Once Upon A Time season 1 by Edward Kitsis dan Adam Horowitz. The results of this research show that there are four types of politeness strategies found in the serial film Once Upon A Time season 1. They are 10 data of bald on-record (28,6%), 8 data of positive politeness strategies (22,9%), 13 data of negative politeness strategies (37,1%) and 4 data of off-record consists (11,4%) and the most dominant scale of four social dimension scales is social distance scale 14 data (40%).

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