EVALUASI MANAGEMENT CONTROL SYSTEM DALAM MENINGKATKAN CONTROL PADA AKTIVITAS OPERASIONALPADA CV “X” DI SURABAYA
Abstract
Bisnis Keluarga merupakan badan usaha yang sering kali dijumpai dibanyak negara. Bisnis keluarga sendiri merupakan sumber penciptaan kekayaan pribadi dan juga merupakan perekonomian regional khususnya wilayah asia. Bisnis keluarga sendiri tidak terlepas dari suatu masalah. Adapun masalah yang dihadapi antara bisnis keluarga antara satu dan yang lain berbeda-beda. Oleh karena itu diperlukan sebuah sistem pengendalian manajemen untuk mengatasi suatu masalah tersebut.Pada penelitian ini obyek yang digunakan adalah CV “X” yang dimana juga merupakan bisnis keluarga yang bergerak pada bidang jasa yang khususnya jasa perbaikan kapal serta kontraktor. Penelitian juga merupakan applied research yang bertujuan untuk memberikan rekomendasi pada CV “X” Surabaya mengenai sistem pengendalian manajemen dalam upaya untuk meningkatkan kontrol pada aktivitas operasionalnya. Pendekatan pada penelitian ini adalah pendekatan secara kualitatif.Temuan yang didapatkan selama observasi atau masa penelitian adalah masih lemahnya kontrol pada aktivitas operasional pada CV “X” yang dimana berdampak pada penyelesaian pekerjaan serta kualitas hasil yang tidak sesuai dengan harapan dari seorang pemilik. Dalam hal ini CV “X” perlu memperbaiki sistem pengendalian manajemen agar control yang ada dalam CV “X” meningkat dan pekerjaan dapat terselesaikan sesuai tepat pada waktunya dan kualitas hasil pekerjaan sesuai dengan apa yang diharapkan.
The family business is a business entity that is often found in many countries. Family business itself is a source of personal wealth creation and also the regional economy, especially the Asian region. The family business is inseparable from the problem. The problems facing the family business between one and the other is different. Therefore we need a management control system to overcome the problem.In this study, the object used is the CV "X" which is also a family business which engaged the services of a particular field of ship repair services as well as contractors. Research is also an applied research that aims to provide recommendations on the CV "X" Surabaya on management control systems in an effort to improve control on operational activities. The approach in this study is a qualitative approach.The findings obtained during the observation or study period is still lack of control on the operational activity in CV "X" that is where the impact on the completion of the work and the quality of the results that are inconsistent with the expectations of the owner. In this case the CV "X" needs to improve management control system so that the control is in the CV "X" increases and the work can be completed on time and the corresponding quality of the work in accordance with what is expected.
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References
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