ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP PRODUKTIVITAS DAN PENGGAJIAN PERUSAHAAN PADA MASA PANDEMI

2021 ◽  
Vol 14 (2) ◽  
pp. 184-192
Author(s):  
Nadio Prakasila Prakasila

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

2021 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Se Tin Se Tin ◽  
Santy Setiawan ◽  
Yunita Christy

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System  Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajemen


2021 ◽  
Vol 3 (2) ◽  
pp. 137-146
Author(s):  
Febi Aleyda Yahya

ABSTRACT The current era requires speed and accuracy in making decisions, so that potential factors of production are needed. The existence of human resources as the main factor, then provides a reward for the achievements achieved in the form of salary. Provision of ineffective salaries can cause problems for the company, especially in relation to HR performance. To avoid this, it is necessary to control payroll management that ensures the fulfillment of the rights of workers (employees).The reward given by the company for the achievements of the workforce (employees) is salary. Ineffective payrolls cause problems for companies related to the performance of human resources (HR). To avoid this problem, a payroll management control system is needed to protect the rights of workers (employees). This study aims to analyze the effectiveness of the payroll management control system at PT. Aura Mandiri. The research method used is descriptive qualitative method. The results showed that the payroll management control system at PT. Aura Mandiri is quite effective because the company carries out procedures from start to finish and there are some other functions that are inadequate, namely the employee attendance list is still manual and has not taken advantage of more sophisticated technology, for example using a fingerprint system. Keyword : Effectiveness, Management Control System, Payroll


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