PENERAPAN SISTEM PENGENDALIAN MANAJEMEN BERDASARKAN AJARAN NICCOLO MACHIAVELLI TERHADAP PENINGKATAN KUALITAS KINERJA KARYAWAN PADA PT.X

  • Christopher Christian Hutomo Jurusan Akuntansi / Universitas Surabaya
Abstract Views: 248 times
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Keywords: Sistem Pengendalian Manajemen, Niccolo Machiavelli, The Prince

Abstract

Abstrak - Sumber daya manusia merupakan unsur terpenting dalam menentukan kesuksesan atau kegagalan dalam implementasi strategi perusahaan. Sistem Pengendalian Manajemen membantu perusahaan dalam mengembangkan dan mengelola tindakan dari karyawannya sehingga perusahaan dapat mencapai tujuan yang ingin dicapainya. Penelitian ini menggunakan metode applied research. Dalam penelitian ini, peneliti terlebih dahulu akan melihat Sistem Pengendalian Manajemen yang telah diterapkan pada objek penelitian, yaitu PT.X. Dari hasil penelitian yang dilakukan peneliti menemukan masalah-masalah yang terjadi pada PT.X dan menganalisa sebesar apa dampak yang timbul dari masalah-masalah yang terjadi pada PT.X. Peneliti beranggapan bahwa masalah-masalah pada PT.X sejatinya banyak terjadi akibat dari kesalahan aspek manusianya. Maka dari itu, penelitian ini bertujuan membantu memberikan solusi terhadap masalah yang terjadi pada PT.X. Dalam hal ini, peneliti menggunakan ajaran Niccolo Machiavelli seorang sekretaris negara dari Florence, Italia yang begitu disegani di Eropa pada jaman Renaisans. Penelitian ini diharapkan dapat memberikan alternatif lain serta dukungan terhadap teori Sistem Pengendalian Manajemen yang telah ada dan diterapkan pada PT.X. Hasil dari penelitian ini akan memberikan rekomendasi kepada PT.X dalam menyelesaikan masalah-masalah yang terjadi pada PT.X

Kata kunci: Sistem Pengendalian Manajemen, Niccolo Machiavelli, The Prince.

Abstract - Human resources is the most important element in determining the success or failure in the implementation of corporate strategy. Management Control System helps companies in developing and managing the actions of its employees so that the company can achieve the goals wherein the company want to accomplish. This study uses applied research method. In this study, researcher will first see Management Control System that has been applied to the object of study, namely PT.X. From the results of the study conducted, researcher discovered the problems that occur in PT.X and analyzes of what the effects of the problems that occur in PT.X. Researcher assume that the problems in PT.X actually occur due to many aspects of human error. Therefore, this study aims to help provide solutions to the problems that occur in PT.X. In this case, researcher used the teachings of Niccolo Machiavelli, a secretary of state of Florence, Italy is so well respected in Europe in the Renaissance. This study is expected to provide another alternative as well as support for the theory of MCS that already exist and apply in PT.X. Results from this study will provide recommendations to PT.X in resolving the problems that occur in PT.X.

Keywords: Management Control Systems, Niccolo Machiavelli, The Prince.

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Published
2020-10-01