AKULTURASI BUDAYA JAWA DAN SUNDA TERHADAP PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA PT. X

  • Azalea Anasthasia B. Jurusan Akuntansi / Fakultas Bisnis dan Ekonomika
  • Sujoko Efferin Fakultas Bisnis dan Ekonomika
Abstract Views: 156 times
PDF - FULL TEXT Downloads: 551 times
Keywords: Management Control System, Javanese Cultural Values, Sundanese Cultural Values

Abstract

Abstract- This study analyzes the acculturation of Javanese and Sundanese culture because there is rarely any research on the acculturation of these two cultures and their influence on the application of Management Control System. The company that became the object of research is in Cibadak which majority of the workers are Sundanese. However, the production manager who organizes these workers is Javanese. This research is included in explanatory research which aims to give an analysis of how the acculturation of Javanese culture and Sundanese culture towards the application of MSS in the production process of PT. X. The Influence of Java and Sundanese Culture in Application of SPM on Production Process of PT. X such as the process of recruiting labor based on subjective assessment of production manager, no formal training for the workers, establishing close relationships with the workers, giving vision and mission orally, giving individual rewards through absenteeism, no routine employee shifting, production manager Participate in the operational activities of production, and the value of gotong royong in production activities.

Downloads

Download data is not yet available.

References

Efferin, Sujoko and Trevor Hopper, 2007. Management Control, Culture and Ethnicity in a Chinese Indonesian Company. Sience Direct.pp. 223-262

Merchant, K.A., dan W.A Van der Stede. 2007. Management Control Systems: Performance Measurement, Evaluation, and Incentive. 2nd Edition. UK: Prentice Hall

Suryadinata, Leo, Evi Nurvidia, dan Aris Ananta, 2003. Penduduk Indonesia : Etnis dan Agama Dalam Era Perubahan Politik.Jakarta : Pustaka LP3ES Indonesia.

Xianzhi, Zhang, Liu Yuanyuan and Wu Yuting, 2011. Management Control System of China’s Enterprises : Theory and Practice. SpringerLink, pp. 47-52.

Anggadwita, Grisna, Luturlean, Bachruddin, Ramadani, Veland, and Ratten, Vanessa. 2016. Socio-cultural environments and emerging economy entrepreneurship; Women entrepreneurs in Indonesia. Emerald.

Candramila, Wolly, Sumarsono, Sony H., Suryobroto, Bambang, Moeis, Maelita R. 2014. Face Shape Variation Among Sundanese People from Western Java, Indonesia.Science Direct.

Neuman, W. L. 2011. Social Research Methods: Qualitative and Quantitative Approaches, 7thed. Boston, USA: Allyn & Bacon.Sugiyono. 2012. Metode Penelitian Kualitatif. Bandung: Alfabeta.

Ekadjati, Edi S.. 1984. Masyarakat Sunda dan Kebudayaannya. Jakarta : PT. GIRIMUKTI PASAKA.

Suryadi, A.. 1985. Masyarakat Sunda : Budaya dan Problema.Bandung : Alumni

Hasanah, Aan, Gustini, Neng, Rohaniawati, Dede. 2016. Nilai-Nilai Karakter Sunda (Internalisasi Nilai-Nilai Karakter Sunda di Sekolah). Yogyakarta : Deepublish

Magnis-Suseno, Franz. 1991. Etika Jawa : Sebuah Analisa Falsafi tentang Kebijaksanaan Hidup Jawa. Jakarta : PT. Gramedia Pustaka Utama.

Sarsito, Totok. 2006. Javanese Culture as The Source of Legitimacy for Soeharto’s Government. Springer-Verlag, pp 1-15.
Published
2018-03-01