EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS PADA BUTIK ZULI AMALIA
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Keywords:
sistem pengendalian manajemen, spm, familiness, budaya, perusahaan keluarga
Abstract
Penelitian ini bertujuan untuk memahami sistem pengendalian manajemen yang telah diterapkan pada Butik Zuli Amalia sehingga dapat melakukan evaluasi terkait dengan kelemahan yang ada. Hasil dari penelitian menunjukan bahwa sistem pengendalian manajemen yang diterapkan masih bersifat informal, belum adanya pembentukan budaya dalam perusahaan serta belum tertanamnya visi pada masing-masing individu. Butik Zuli Amalia membutuhkan familiness sebagai dasar untuk membentuk budaya dalam perusahaan serta penerapan sistem pengendalian yang bersifat formal. Hasil dari pembahasan menunjukan bahwa hubungan antar sistem pengendalian formal dan juga familiness memberikan dampak positif bagi badan usaha.
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References
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Bisbe, J. & Otley, D. 2004. The Effects of the Interactive Use of Management Control Systems on Product Innovation. Accounting, Organization and Society, Vol 29 No. 8, pp.709-738
Coleman, J. S. 1998. Social Capital In the Creation of Human Capital. American Journal of Sociology, 93, 291-321.
Coleman, J. S. 1990. Foundations of Social Theory. Cambridge, MA: Harvard University Press.
Efferin, S. dan Soeherman, B. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen : Filosofi dan Aplikasi (Sun Zi’s th Art of War and Management Control System: Philosophy and Application), Jakara, Indonesia: PT. Elex Media Komputindo.
Efferin, S. Dan Monika Setyowati Hartono. 2012. Management Control and Leadership Styles in Family Business. Paper presented at the 3rd GAOC conference, 14-17 July 2012, Sunway University, Malaysia.
Habbershon, T.G dan Williams, M.L. 1999. A Resource-based Framework for Assessing the Strategic Advantages of Family Firms. Family Business Review, 12, 1-15
Maciariello, Joseph. A., dan Kirby, Calvin. J. 1994. Management Control Sistem: Using Adaptive System to Attain Control. Second Edition. New Jersey: Prentice Hall Inc.
Malmi, T., & Brown, D.A. 2008. Management Control Systems as a Package- Opportunities, Challenges and Researc Directions. Management Accounting Research,Vol 19. 287-300
Merchant, K. A. Dan Van der Stede, W. A. 2007. Management Control Systems : performance Measurement, Evaluation and Incentives. Prentice-Hall, London, UK.
Nahapiet, J. Dan Ghoshal, S. 1998. Social Capital, Intellectual Capital, and the Organization Advantage. Academy of Management Review, 23, 242-266.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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