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

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.

Hospital accreditation systems and salience of organisational tensions

PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN PENGGAJIAN PADA PT. AURA MANDIRI

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

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

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.

PERAN SISTEM PENGENDALIAN MANAJEMEN DALAM PENERAPAN STRATEGI RELATIONSHIP MARKETING AZIZAH KONVEKSI DI DESA JATIRUNGGO KEC. PRINGAPUS

This research is a research about how the role of management control system in implementing relationship marketing strategy in a company. Where the name of the company certainly needs a strategy to increase sales. This study aims to determine the role of management control systems in implementing a relationship marketing strategy at a convection company located in the village of Jatirunggo, Kec. Pringapus. In this study, it was found that the production process had not run optimally due to rejected or defective products. Therefore, the convection party needs control in order to anticipate the damage that occurs to the products produced later. This control can be done by supervising activities at the time of production, selecting materials with good quality and providing training to the parties concerned with the production. Then, this convection Azizah distributed pamphlets through social media and posted pamphlets in crowded places to increase sales, orders and increase incoming orders. With so many customers from out of town working with Azizah convection