EVALUASI ACTION CONTROL DAN RESULT CONTROL UNTUK MENINGKATKAN KUALITAS LAYANAN FORWADING DI PT. BJS SURABAYA

  • Merlinda Ratu Lado Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Sistem Pengendalian Manajemen, Action Control, Result Control, dan Kualitas Layanan

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas layanan pada perusahaan yang bergerak dibidang jasa pengiriman dan mempengaruhi kepuasan pelanggan. Peningkatan kualitas layanan dalam badan usaha, untuk mencapai keuntungan jangka panjang bagi badan usaha yaitu loyalitas pelanggan,  salah satu faktor keberhasilan untuk menciptakan suatu layanan yang berkualitas pada bisnis forwading harus didukung dengan sistem pengendalian manajemen yang lebih baik. Action control dan result control merupakan pengendalian formal yang bertujuan untuk memberi manfaat bagi perusahaan dalam mengontrol tingkah laku karyawan sehingga tujuan dari perusahaan itu sendiri dapat tercapai. Berdasarkan hasil penelitian yang dilakukan pada suatu perusahaan, dampak penurunan kinerja para karyawan berpengaruh. Tingkat perbaikan suatu system pengendalian di perusahaan sangatlah penting. Metode yang digunakan adalah metode explanatory dengan bentuk penelitian kualitatif. Penelitian dilakukan di sebuah perusahaan bisnis forwarding. Teknik pengumpulan data adalah observasi, wawancara, dan analisis dokumen. Berdasarkan hasil penelitian terhadap perusahaan, sistem pengendalian formal yang ada di perusahaan belum dapat berjalan dengan baik, perlu adanya perbaikan ulang lagi untuk meningkatkan kulaitas layanan yang ada di perusahaan. 

This study aims to determine the quality of service in a company engaged in the service delivery and influence customer satisfaction. Improved quality of service in a business entity, to achieve long-term benefits for the enterprise customer loyalty, one of the success factors for creating a quality service on forwarding business must be supported by the system better management control. Action control and control is a result of formal control that aims to benefit the company in controlling the behavior of the employees so that the objectives of the company itself can be achieved.  Based on the results of research conducted in a company, the impact of a decrease in the performance of the employees affected. An improved level control system in the company is very important. The method used is to form an explanatory method of qualitative research. The study was conducted in a business enterprise forwarding. Data collection techniques are observation, interviews, and document analysis. Based on the results of research on the company, the formal control system in the company has not been able to run well, there needs to be improvement over again to improve existing services kualitas in the company.  Key word: Management Control Systems, Control Action, Result Control, and Quality of Service.

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Published
2014-09-01