RANCANGAN SISTEM PENGENDALIAN MANAJEMEN UNTUK MENDUKUNG KEPEMIMPINAN DI PT.X
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Keywords:
Sistem Pengendalian Manajemen, Gaya Kepemimpinan, Masalah Pengendalian, Perusahaan Properti
Abstract
Di setiap daerah khususnya kota-kota besar banyak bermunculan mall-mall baru. Salah satu bentuk perusahaan yang bergerak di bidang properti, khususnya mall adalah PT. X yang telah berdiri sejak tahun 2003. PT. X merupakan salah satu mall terkenal yang berada di Surabaya. Persaingan mall pada zaman ini begitu ketat. Persaingan yang ketat harus dapat diimbangi dengan kondisi internal perusahaan harus kuat pula. Salah satu cara yang dapat dilakukan adalah mendesain sistem pengendalian manajemen untuk mencapai tujuan perusahaan. Penelitian ini merupakan applied research yang diharapkan dapat memberi masukan kepada PT. X dalam mengatasi masalah pengendalian yang ada. Pengolahan data dilakukan dengan menganalisis desain sistem pengendalian manajemen yang disesuaikan dengan gaya kepemimpinan. Hasil analisis ini akan menghasilkan suatu evaluasi yang kemudian menghasilkan rekomendasi perbaikan sistem pengendalian manajemen di PT. X.
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Chenhall, H. Robert. 2003. Management Control System Design Within Its Organizational Context: Findings From Contingency-Based Research and Directions for the Future, Pp 127-168. (http://www.sciencedirect.com/science/article/pii/S0361368201000277, diunduh 12 April 2014 pukul 11.00)
Efferin, S., dan B. Soeherman. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen: Filosofi dan Aplikasi. Elex Media, Gramedia Group: Jakarta
Efferin, S., dan Hartono, M. S. 2010. Management Control and Leadership Styles in Family Business. 3rd GAOC conference, 14-17 Juli 2012, Sunway University, Malaysia.
Gopinath, M.N. 2009. Performance Management System, Vol. 6, No 1. SIES Journal Of Management.
Jiajun Gu et al. 2012. Leadership, Team, and Decision Speed: Empirical Study Using Cross-Provincial Data, Vol. 6, No 4. (http://bs.ustc.edu.cn/UserFiles/Editor/file/20130712/20130712081583988398.pdf, diunduh 26 April 2014 pukul 20.00)
Khan et al. 2011. Impact of Training and Development on Organizational Performance, Vol. 11, Issue 7.
Lipman, Victor. 2013. Surprising, Disturbing Facts From The Mother Of All Employee Engagement Surveys. http://www.forbes.com/sites/victorlipman/2013/09/23/surprising-disturbing-facts-from-the-mother-of-all-employee-engagement-surveys/ (diakses 19 April 2014 pukul 11.00)
Madura, Jeff. 2007. Pengantar Bisnis, Terjemahan oleh Ali Akbar Yulianto dan Krista, Edisi 4, Jakarta: Salemba Empat
Merchant, K.A., and W.A. Van der Stede, 2007. Management Control Sytems: Performance Measurement, Evaluation and Incentives. Prentice-Hall: London, UK
Okpala, Kenneth Enoch. 2013. Bugdetary Control and Service Charge Management Performance In Real Estate Sector: An Empirical Study Of The Motivational Aspect. (http://www.aessweb.com/journals/June2013/5002/1932, diunduh 19 Juli 2014 pukul 11.00)
Published
2015-03-01
Section
Bidang Magister Akuntansi (MAK)
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