HUBUNGAN GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP TERBENTUKNYA BUDAYA DI PERUSAHAAN KELUARGA DEVELOPER “X”
Abstract Views:
408 times
PDF - FULL TEXT Downloads:
242 times
Abstract
Abstrak - Penelitian ini merupakan penelitian basic research yang bertujuan untuk meningkatkan pemahaman mengenai hubungan gaya kepemimpinan dan sistem pengendalian manajemen terhadap terbentuknya budaya di perusahaan keluarga PT. X. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data yaitu wawancara, observasi dan analisis dokumen. Hasil penelitian ini menunjukkan bahwa gaya kepemimpinan dan penerapan sistem pengendalian manajemen memiliki hubungan yang saling mempengaruhi terhadap terbentuknya budaya perusahaan. Gaya kepemimpinan seorang pemimpin dipengaruhi oleh nilai budaya keluarganya yang telah melekat dalam dirinya, dimana sistem pengendalian manajemen yang diterapkan disertai dengan nilai-nilai tersebut, sehingga kemudian akan menjadi dasar dari perilaku seluruh anggota organisasi. Faktor yang membentuk budaya tidak hanya dari kepemimpinan saja, tetapi melalui ikatan emosional yang tercipta antara pemimpin dan karyawan akan menciptakan pengendalian budaya yang efektif dalam mendukung terbentuknya budaya yang baik. Oleh karena itu budaya organisasi yang kuat merupakan komponen dari pengendalian yang juga membentuk adanya pengendalian budaya yang efektif untuk mengendalikan tindakan karyawan agar sesuai dengan budaya organisasi yang ada.
Kata Kunci: Gaya kepemimpinan, Sistem pengendalian manajemen, Budaya organisasi, Perusahaan keluarga
Abstract - This study is basic research that aims to improve the understanding of the relationship leadership style and management control system against formation culture in a family enterprises PT. X. This study used a qualitative approach with method of data collection are interviews, observation and document analysis. These results indicate that the style of leadership and the implementation of management control systems have a relationship of mutual influence on t he formation of the corporate culture. The leadership style of a leader is influenced by his family cultural values that have been inherent in her, where management control systems are implemented along with these values, which then will be the basis of the behavior of all members of the organization. Factors that shape the culture not only of leadership, but through the emotional bond created between leaders and employees will create effective cultural control in supporting the formation of a good culture. Therefore, a strong organizational culture is a component of the control that is also shaping the effective cultural control to control the actions of employees to fit the existing organizational culture.
Downloads
References
Aronoff, C.E. and Baskin, O.W. 2011.Effective Leadership in the Family Business. United States: Palgrave Macmillan.
Brice, W.D. 2013. Family firm culture and performance: Specific empirical evidence. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 3, No.1, pp. 05–17
Denison, D., Lief, C., Ward, J.L. 2004. Culture in Family-Owned Enterprises: Recognizing and Leveraging Unique Strengths. Family Business Review (2004) 17: 61-70
Dewantoro, Djoko. 2011. Pengaruh Kekuatan Keluarga Terhadap Kinerja Melalui Sistem Pengendalian Manajemen pada Perusahaan Keluarga di Surabaya. Majalah Ekonomi No. 3 Desember 2011: 294-310.
Duh, M., Belak, J., dan Milfelner, B. 2010. Core Values, Culture and Ethical Climate as Constitutional Elements of Ethical Behaviour: Exploring Differences Between Family and Non-Family Enterprises. Journal of Business Ethics (2010) 97: 473–489.
Duréndez, Antonio, Madrid-Guijarro, Antonia dan García-Pérez-de-Lema, Domingo. Innovative Culture, Management Control Systems and Performance in Small and Medium-sized Spanish Family Firms.Innovar, 2011, Vol.21(40): 137-153.
Efferin, S. 2010. T riangulasi dalam Penelitian Kualitatif-Interpretif di Bidang Akuntansi: Seni Mengelola Keterbatasan. Prosiding Kolokium dan Seminar Nasional Penerapan Triangulation of Methods dalam Penelitian Ilmu-Ilmu Ekonomi, hal: 1-10. FEB UGM dan Formadegama.
Efferin, S. dan Hartono, M. S. 2015.Management Control and Leadership Styles in Family Business.Journal of Accounting & Organizational Change, Vol. 11, No. 1, 2015, pp. 130-159.
Efferin, S. dan Soeherman, B. 2010.Seni Perang Sun Zi dan Sistem Pengendalian Manajemen: Filosofi dan Aplikasi. Jakarta: PT. Elex Media Komputindo.
Gao, Fei Yi, Bai, Shanshan, Bai dan Shi, Kan. 2011. T he Effects of Transformational Leadership in Chinese Family Business How Should Family Business Lead Their Family Employees?. International Journal of Trade, Economics and Finance, Vol. 2, No. 3, June 2011, pp. 218-224.
Giritli, H., Oney-Yazıcı, E., Topcu-Oraz, G., Acar, E., 2013. T he Interplay Between Leadership and Organizational Culture in the Turkish Construction Sector. International Journal of Project Management, 31, 228–238.
Indermun, Miss Vartikka. 2013. Family-owned Business: An Assesment of the Various Leadership Styles and its Influence on Management Decisionmaking. Singaporean Journal of Business Economics, and Management Studies, Vol. 2, No. 3, pp. 63-72.
Julias, Ferdi. 2015. 8 dari 10 Perusahaan Keluarga di Indonesia sudah Memiliki Rencana Suksesi. http://swa.co.id/business-research/8-dari-10-perusahaan-keluarga-di-indonesia-sudah-memiliki-rencana-suksesi (diakses 13 Juni 2015)
Kotey, Bernice. 2005. Are performance differences between family and nonfamily SMEs uniform across all firm sizes?.International Journal of Entrepreneurial Behaviour & Research, Vol. 11, No. 6, pp. 394-421
Lavinda dan M. Surya. 2014. Perilaku Bisnis Keluarga Indonesia (II): Niat Menjadi Lebih Profesional. http://koran.bisnis.com/read/20141223/250/385486/readers-choiceperilaku-bisnis-keluarga-indonesia-ii-niat-menjadi-lebih-profesional (diakses 13 Juni 2015)
Merchant, K.A, and W. A. Van der Stede. 2007. Management Control System: Performance Measurement, Evaluation and Incentives, 2nd edition. Prentice Hall: UK.
Mussolino, D. dan Calabro, C. 2014. Paternalistic Leadership in Family Firms: Types and Implications for Intergenerational Succession. Journal of Family Business Strategy 5 (2014) 197–210.
Neuman, W.L. 2011. Social Research Methods: Qualitative and Quantitative Approaches, 7th ed. Boston, USA: Allyn & Bacon.
Nicholson, N. dan Björnberg, Å. 2005.Family Business Leadership Inquiry. London: Institute for Family Business (UK).
Schein, Edgar H. 2010. Organizational Culture and Leadership, 4th edition. San Francisco: Jossey-Bass, Inc.
Supriadi, Agus. 2014. Survey PwC: 95 Persen Perusahaan Indonesia Adalah Bisnis Keluarga. http://www.cnnindonesia.com/ekonomi/20141202100356-92-15176/pwc-95-persen-perusahaan-indonesia-adalah-bisnis-keluarga/ (diakses 13 Juni 2015)
Vilalonga, B., and Amit. R. 2006. H ow do family ownership, control and management effect firm value?.Journal of Financial Econometrics, 80, pp. 385-417.
Yukl, G. 2010. Leadership in Organizations Seventh Edition. Prentice Hall: New Jersey
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
