PERANCANGAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP CONTROL PROBLEM DAN BEHAVIORAL DISPLACEMENT
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Abstract
Abstrak - Penelitian ini bertujuan untuk mengetahui kelemahan dan akibat dalam penerapan pengendalian manajemen perusahaan. Dari kelemahan yang ada, ternyata menimbulkan masalah pengendalian dan penyimpangan perilaku yang dilakukan oleh karyawan perusahaan, baik yang telah terjadi maupun potensi resiko yang mungkin terjadi di masa yang akan datang. Kemudian, dilakukannya penelitian ini agar dapat memberikan evaluasi atau pemahaman mengenai kelemahan dari pengendalian manajemen yang ada serta ingin memberikan rekomendasi terkait masalah pengendalian dan penyimpangan perilaku karyawan perusahaan. Dengan pengendalian manajemen yang optimal maka dapat meminimalkan masalah pengendalian dan penyimpangan perilaku yang terjadi di perusahaan. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode wawancara, observasi, dan analisis dokumen. Objek yang digunakan dalam penelitian ini adalah perusahaan yang bergerak dalam bidang jasa pembuatan software komputer yaitu PT Q. Temuan penelitian menunjukkan bahwa PT Q dalam penerapan pengendalian manajemennya masih kurang efektif dan ditemukannya beberapa kelemahan. Kelemahan yang ada menimbulkan celah-celah yang dapat menyebabkan masalah pengendalian dan penyimpangan perilaku oleh karyawan sehingga membutuhkan beberapa perbaikan.
Kata kunci: masalah pengendalian, penyimpangan perilaku, pengendalian manajemen.
Abstract - By the weaknesses that exist, it raises issues of control problem and behavioral displacement by employees, both have happened and the potential risk that might occur in the future. Then, this research is conducted in order to provide evaluation or understanding of the weaknesses of the current situation as well as to give recommendation relating with control problem and behavioral displacement which happen at this time being and potentially risk in the future. By implementing an optimal management control, control problem and behavioral displacement in the company can be minimized. This research employs qualitative approach by using interview, observation, and document analysis method. The objects which is examined in this study is a company engaged in computer software development services, namely PT Q. The research findings show that PT Q in the application of management control is ineffective and the discovery of weaknesses. The disadvantages cause cracks which can stimulate control problem and behavioral displacement by employees therefore require some improvement.
Keywords : control problem, behavioral displacement, management control.
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