RANCANGAN SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS DALAM MENDUKUNG KEBERLANGSUNGAN BISNIS KELUARGA CV. “KL” DI SURABAYA

  • Ajie Sampurna Soetiono Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Sujoko Efferin Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: Sistem pengendalian manajemen, familiness, budaya perusahaan, perusahaan keluarga

Abstract

Penelitian ini bertujuan untuk memahami CV “KL” secara mendalam berdasarkan perspektif familiness terkait dengan efektivitas sistem pengendalian manajemen yang telah diterapkan. Temuan penelitian menunjukkan bahwa CV “KL” menerapkan sistem pengendalian manajemen secara informal, ketergantungan yang tinggi kepada pemilik perusahaan dan belum pernah terdapat upaya untuk membangun kultur perusahaan. CV “KL” membutuhkan familiness sebagai dasar untuk membentuk budaya perusahaan dan penerapan sistem pengendalian manajemen secara formal. Hasil pembahasan menunjukkan bahwa kombinasi familiness dan sistem pengendalian manajemen dapat memberikan dampak positif bagi keberlangsungan bisnis keluarga CV “KL”.

This research purpose is to study further CV “KL” based on familiness perspective interrelated with the effectiveness of management control system has been implemented. The research finding show that CV “KL” implement an informal management control system, highly dependence on company’s owner and there has never been an attempt to build a corporate culture. CV “KL” need familiness as the basis to form a corporate culture and implementation of a formal management control system. The result show that the combination of familiness and management control system may provide a positive impact on sustainability of CV “KL” family business.

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Published
2014-09-01
Issue
Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

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