PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MANAGEMENT CONTROL SYSTEM SERTA BUDAYA ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH

Penelitian ini bertujuan untuk menguji pegaruh gaya kepemimpinan transformasional, management control system, dan budaya organisasi terhadap kinerja aparatur Organisasi Pemerintah Daerah Kota Bekasi. Metode analisis yang digunakan dalam penelitian ini adalah analisis Regresi Berganda. Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 23. Sampel dalam penelitian ini 10 Organisasi Pemerintah Daerah Kota Bekasi. Data yang digunakan dalam penelitian ini diperoleh dari kuesioner yang dibagikan secara langsung kepada responden, kuesioner yang disebarkan dalam penelitian ini berjumlah 60 kuesioner. Hasil penelitian ini menyimpulkan gaya kepemimpinan transformasional tidak berpengaruh signifikan terhadap kinerja organisasi, sedangkan MCS melalui beliefs system berpengaruh positif dan signifikan terhadap kinerja aparatur, MCS melalaui boundary system tidak berpengaruh signifikan terhadap kinerja aparatur, MCS melalui diagnostik system tidak berpengaruh signifikan terhadap kinerja aparatur, MCS melalui interaktif system berpengaruh positif dan signifikan terhadap kinerja aparatur, dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja aparatur

Petz map and Python’s lunch

We look at the interior operator reconstruction from the point of view of Petz map and study its complexity. We show that Petz maps can be written as precursors under the condition of perfect recovery. When we have the entire boundary system its complexity is related to the volume/action of the wormhole from the bulk operator to the boundary. When we only have access to part of the system, Python’s lunch appears and its restricted complexity depends exponentially on the size of the subsystem one loses access to.

Fusion II. Broadening the Field of Observation

This is the second part of the paper in which fusion is considered as one of the fundamental mechanisms of mental functioning, an essential element in every object relation – with variations only in the degree of participation – along with the component connoted by separateness. There is a continuous dialectic relationship between levels of fusion and separateness. Human beings are characterized by an extremely sophisticated and continuously changing boundary system.This part of the paper focuses on some aspects of the role of fusion within the psychoanalytic relation, the mother child matrix, the group mental activity and the meta-ego dimension.

The Role of Enterprise Resource Planning (ERP) in Improving Organization’s Intellectual Capital

The purpose of this study was to identify the influence of the management control system (MCS) on intellectual capital through the implementation of Enterprise Resource Planning (ERP) as an intervening variable. A theoretical model is developed that considers two concepts of MCS (the belief system and the boundary system) and the roles they play in enhancing intellectual capital. Data collected via survey from 57 managers of 36 companies in Indonesia that have implemented ERP system. This research used the partial least square to describe relationships between variables. Results suggest that belief system and boundary system has a positive influence towards intellectual capital through the implementation of ERP as an intervening variable on the companies that implement the ERP system in Indonesia. When the users experience that ERP is useful and easy to use, the users will use it well. Finding offer the implication for managers to start paying attention to the factors which can help to improve the users’ work performance. As the users’ performance improved the company’s intellectual capital will also be improved. Keywords: communication value; economic knowledge; individual context; management belief system; management boundary system

Review of Implementation Life Cycle Assessment for Biodiesel Production from Palm Oil (Elaeis guineensis Jacq.) in Indonesia

Palm oil has benefits for economic and social development in Indonesia. However, palm oil is faced by several environmental problems most of them due to the land conversion from forest to the palm plantation. Therefore, numerous greenhouse gas emissions and other environmental effects also emitted during palm oil and biodiesel production. The life cycle assessment (LCA) method can be used for the evaluation of the palm oil production process impact on the environment as well as for potentially reducing the hotspot. A literature study was used in the identification of the implementation of LCA for biodiesel from palm oil in Indonesia. Study cradle to grave LCA for biodiesel production in Indonesia was still limited. Gate to gate and cradle to gate system boundary was the major boundary system used in the identification of the environmental effect for biodiesel production in Indonesia. However, numerous study has applied that boundary system and various scenario has been proposed in reducing the environmental effect for biodiesel production. Limitation of the LCA boundary for palm oil production is needed to be enhanced as well. Robust life cycle inventory in a wider range (i.e., cradle to grave) will be needed in order to present this industry in a global forum.

ANALISIS SISTEM PENGENDALIAN MANAJEMEN DI PT. BANK SULSELBAR

Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem pengendalian manajemen menggunakan model four levers of control di PT Bank Sulselbar. Penelitian ini merupakan penelitian desktiptif kualitatif. Tahapan metode penelitian diantaranya yaitu interview, observasi dan studi pustaka untuk menjelaskan keadaan pada objek penelitian. Hasil penelitian menunjukkan bahwa PT Bank Sulselbar telah menerapkan sistem pengendalian manajemen berdasarkan konsep four levers of control sebagaimana yang dikemukakan oleh Simons (2000) khususnya untuk belief system dan boundary system. Belief system perusahaan tercermin pada visi, misi serta tata nilai yang dimilikinya. Pernyataan visi, misi dan tata nilai telah dibuat dalam bentuk formal dan dikomunikasikan melalui berbagai media (tangible maupun intangible). Namun, pola komunikasi ini belum diikuti dengan adanya survei untuk mengukur kepedulian dan pemahaman para karyawan terhadap belief system. Boundary system perusahaan meliputi 2 (dua) hal yaitu business conduct boundary dan strategic boundary. Business conduct boundary perusahaan dinyatakan dalam nilai-nilai budaya, kode etik dan PKB (Perjanjian Kerja Bersama) perusahaan. Dalam ketiga pedoman perusahaan tersebut dinyatakan secara jelas mengenai pedoman perilaku yang seharusnya dimiliki dan dilarang bagi karyawan Bank. Sementara itu, strategic boundary Bank yaitu pembatasan bisnis perusahaan terkait usaha perbankan yang menjalankan fungsinya sebagai Bank Pembangunan Daerah untuk membantu Pemerintah Daerah dalam menumbuhkan perekonomian daerah.

Analisis Penerapan Four Levers Of Control: Studi Kasus PT Jasa Marga (Persero) Tbk

This research analyses an implementation of four levers of control in PT Jasa Marga (Persero) Tbk which are belief system, boundary system, diagnostic control system and interactive control system. The research methodology is qualitative descriptive that uses primary and secondary data. In belief system, the company communicates its core values with vision, mission statement, and corporate values. The company reduces risk by regulating employee’s behavior in its agreement with union labor, code of conduct and by implementing an investment policy as part of its boundary system. For the interactive control system, the company monitors interactively certain indicators in the balanced scorecard. In the diagnostic control system, the company evaluate an implementation of its strategy by monitoring indicators not only in the balanced scorecard and but also evaluating variances in its management reports.