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 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 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 Assessment and Prioritize Risk Factors of Financial Measurement of Management Control System for Production Companies Using a Hybrid Z-SWARA and Z-WASPAS with FMEA Method: A Meta-Analysis

Mathematics ◽  
2022 ◽  
Vol 10 (2) ◽  
pp. 253
Author(s):  
Sara Rahmati ◽  
Mohammad Hossein Mahdavi ◽  
Saeid Jafarzadeh Ghoushchi ◽  
Hana Tomaskova ◽  
Gholamreza Haseli
Keyword(s):  
Risk Factors ◽  
Decision Making ◽  
Control System ◽  
Financial Management ◽  
Business Strategy ◽  
Meta Analysis ◽  
Management Control ◽  
Management Control System ◽  
Deviation Analysis ◽  
Fmea Method

The management control system in an industry is managerial, directional, hindrance, and cohesive action in order to cohere and regulate various branches and sub-branches. In fact, it is a system that supports the real state of matters in the right way. This method is intended at assuring that the purposes and activities carried out have the desired outcomes and eventually lead to the objects and purposes of the company. In this matter, the financial and non-financial management control system is essential both when it comes to strategy community; Consequently, in this paper, the management control system is classified into financial and non-financial categories because such analysis gives a chance to get a broad assessment of a management control system relationship in organizations. In this paper, we evaluate the relationship between business strategy and management control system and their influences on financial performance measurement of a manufacturer (a case study of Maral co.) with the use of Merchant’s theory. Furthermore, In this case, a decision-making strategy centered on the FMEA is used to identify and prioritize risk factors financial of the control system in companies. Nevertheless, because this strategy has some significant limitations, this research has presented a decision-making approach depending on Z-number theory. For tackle, some of the RPN score’s drawbacks, the suggested decision-making methodology combines the Z-SWARA and Z-WASPAS techniques with the FMEA method. The findings reveal that in the non-financial management control system element, customer satisfaction, and in the financial component, cost standards are at the largest level of weight. Furthermore, the strategic planning factor with a rate of 2.95 and the deviation analysis factor with a rate of 2.87 is at the lowest level, respectively. In sum, market or industry changes are the primary cause of risk in businesses, according to FMEA methodology and the opinions of three professionals.

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 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 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 PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19

2021 ◽  
Vol 26 (2) ◽  
pp. 65-74
Author(s):  
Annisa Mulia Aghsya ◽  
Ratna Septiyanti ◽  
Yenni Agustina ◽  
Usep Syaipudin
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Total Sample ◽  
Management Control ◽  
Survey Method ◽  
Sampling Techniques ◽  
Management Control System ◽  
Analysis Technique

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.

scholarly journals The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance

2020 ◽  
Vol 12 (1) ◽  
pp. 14-23
Author(s):  
I Made Pradana Adiputra ◽  
Lindawati Gani ◽  
Hilda Rossieta
Keyword(s):  
Control System ◽  
Financial Performance ◽  
Business Strategy ◽  
Organizational Design ◽  
Empirical Test ◽  
Management Control ◽  
Survey Method ◽  
Bivariate Analysis ◽  
Company Performance ◽  
Management Control System

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that  the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.

scholarly journals Penguatan Budaya Organisasi Melalui Sistem Pengendalian Manajemen Untuk Meningkatkan Kinerja Hotel

2021 ◽  
Vol 13 (1) ◽  
pp. 39-50
Author(s):  
Nerissa Arviana ◽  
◽  
Fransiskus Eduardus Daromes ◽  
Kunradus Kampo ◽  
◽  
...  
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Data Analysis ◽  
Path Analysis ◽  
Direct Effect ◽  
Management Control ◽  
Survey Method ◽  
Management Control System ◽  
Hotel Performance

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.

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