EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS CV.X DI SURABAYA

  • Freindly Hongdiyanto Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya

Abstract

Penelitian ini bertujuan untuk meneliti CV. X secara mendalam terkait dengan sistem pengendalian manajemen berbasis familiness yang dipakai oleh perusahaan tersebut dan juga untuk mengetahui apakah sistem pengendalian manajemen tersebut sudah cukup berhasil. Temuan penelitian menunjukkan bahwa sistem pengendalian manajemen yang telah diterapkan oleh CV. X sudah cukup bagus yang disesuaikan dengan pandangan pendiri sekaligus pemimpin. Namun pada prakteknya muncul masalah-masalah pengendalian yang mengindikasikan kurangnya aturan formal tertulis yang rinci, karyawan kurang termotivasi, ataupun familiness yang ada kurang melekat pada anggota perusahaan non keluarga yang membutuhkan perbaikan pada sistem pengendalian manajemen berbasis familiness perusahaan.

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Published
2013-09-20
How to Cite
HONGDIYANTO, Freindly. EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS CV.X DI SURABAYA. CALYPTRA, [S.l.], v. 2, n. 2, p. Hal. 1 - 18, sep. 2013. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/491>. Date accessed: 16 july 2018.