Interactive Control System dalam Implementasi Strategi Penyelesaian Masalah Perusahaan

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.

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The Influence of Environmental Strategy, Environmental Reporting and Environmental Management Control System on Environmental and Economic Performance

Energies ◽

10.3390/en14154637 ◽

2021 ◽

Vol 14 (15) ◽

pp. 4637

Author(s):

Petr Petera ◽

Jaroslav Wagner ◽

Renáta Pakšiová

Keyword(s):

Environmental Management ◽

Control System ◽

Economic Performance ◽

Environmental Performance ◽

Structural Equation ◽

Positive Impact ◽

Management Control ◽

Environmental Strategy ◽

Environmental Reporting ◽

Management Control System

The importance of corporate social responsibility, especially in the environmental domain, continues to grow in an era of mounting climate urgency. This study is based on original, empirical, survey-based research in two post-communist European countries and seeks to add a geographical viewpoint and to investigate the influence of innovative constructs (environmental reporting, environmental strategy, environmental management control system) on environmental and economic performance. Data are analysed through partial least squares structural equation modelling, which enables the use of a complex model with several links between constructs. Findings reveal that environmental strategy has a positive impact on the use of an environmental management control system and an indirect positive impact on environmental performance. The environmental management control system has been shown to have a positive influence on environmental performance and, ultimately, on economic performance.

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

The Winners ◽

10.21512/tw.v13i2.655 ◽

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.

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

Jurnal Profita ◽

10.22441/profita.2019.v12.02.012 ◽

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.

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INTEGRASI METODE BALANCED SCORECARD DAN SISTEM MANAJEMEN PENGENDALIAN

Binus Business Review ◽

10.21512/bbr.v3i2.1269 ◽

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.

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

Contabilidade Gestão e Governança ◽

10.51341/1984-3925_2021v24n1a7 ◽

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.

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