The Role of Organizational Justice, Trust and Commitment in a Management Control System (MCS)- Gain Sharing

2014 ◽  
Vol 1 (1) ◽  
pp. 186 ◽  
Author(s):  
Hengky Latan ◽  
Nur Ainna Ramli
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Organizational Justice ◽  
Employee Performance ◽  
Positive Influence ◽  
Management Control ◽  
Employee Perceptions ◽  
Management Control System ◽  
Gain Sharing ◽  
Employee Trust

The main purpose of this study is to examine the relationship between the roles of organizational justice, trust and organizational commitment in a specific type of management control system (MCS), gain-sharing. Based on the proposed theory hypothesis, employee perceptions involving the procedural justice of the gain-sharing plan to influence the employee trust in manager’s, organizational commitment and their performance. Positive perceptions of fairness and equality lead to enhance trust and organizational commitment, which, in turn, has positive consequences for the employee performance. To examine these matters, a survey technique was administered to employee in public and private bank in Ambon city. The result analysis of the Partial Least Squares approach indicates that employee perceptions regarding the fairness and equality of the gain-sharing plan are positively significant related to employee trust in manager’s, organizational commitment and their performance. Further, employee trust in manager and organizational commitment has a positive influence to employee performance. Also, this study gives an evidence that there is no significant different between gender on such relationships.

scholarly journals The Effect of Management Control System and Leadership Style on Managerial Performance (An Empirical Studies on SOE Company in Bandung)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 274
Author(s):  
Paulus Sugianto Yusuf ◽  
Mohd Haizam Mohd Saudi ◽  
Tiara Nurmalasari ◽  
Nur Surayya Mohd Saudi
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Empirical Studies ◽  
Positive Influence ◽  
Management Control ◽  
Management Control System ◽  
Managerial Performance ◽  
Unit Of Analysis

The purpose of this study is to determine the effect of management control system and leadership style on managerial performance using explanatory. Unit of analysis of this study is the managers who work in state-owned companies manufacturing in Bandung. Populations of this study are the employees who officiate as a manager in state-owned companies in Bandung and who became the sample of this study are 109 managers. The results of this study indicate that there are significant simultaneously effect between management control system and leadership style on managerial performance. Partially management control system has positive influence on managerial performance, as well as the leadership style which is partially positive influence on managerial performance.    

scholarly journals PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK CENTRAL ASIA TBK.)

2018 ◽  
Author(s):  
Natasya Michelle Putri Kentjana ◽  
Piter Nainggolan
Keyword(s):  
Control System ◽  
Human Resources ◽  
Central Asia ◽  
Employee Performance ◽  
Management Control ◽  
Partial Least Square ◽  
Least Square ◽  
Personal Goals ◽  
Management Control System ◽  
Permanent Employees

<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization  era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>

scholarly journals The Design and the Use of Management Control System in Developing Organizational Learning

2020 ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Evelin Lesmanaputri ◽  
Joan Jesslyn Prajnawati Firman ◽  
Vanny Lisayani Wijaya
Keyword(s):  
Control System ◽  
Organizational Learning ◽  
Knowledge Acquisition ◽  
Information Integration ◽  
Memory Performance ◽  
Positive Influence ◽  
Management Control ◽  
Organizational Memory ◽  
Organizational Sustainability ◽  
Management Control System

The concept of management control system and organizational learning has drawn the attention of many parties as they began to learn the importance of these tools in organizational sustainability. MCS help to ensure that problem is detected and appropriate decision are made, fundamental changes resulting from correcting the problem will promote organizational learning. The aim of this research is to examine the relationship between the design and the use of management control system in developing organizational learning. More specifically, the study focuses on four elements of organizational learning, namely knowledge acquisition, information distribution, information interpretation, and organizational memory. Two research questions are investigated in this study: i) Does the design of MCS have an impact on the elements of OL? ii) Does the use of MCS influence the elements of OL? The result suggests that there is a positive influence between the design and the use of MCS with Organizational Learning. Use of MCS has more influence on Organizational Learning when compared to the Design of MCS. This is because design will be more meaningful when used and applied. Keywords: control framework; information integration; knowledge acquisition; organizational memory; performance evaluation

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