PENERAPAN PERSONNEL CONTROL DAN CULTURAL CONTROLTERHADAP PENINGKATAN MOTIVASI KERJA KARYAWAN PADA CV SEJATI MALANG
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Keywords:
Management control system, cultural control, personnel control, motivational problem, pharmacy
Abstract
Management control system has an important role in a business entity in order to achieve the vision and mission of the company. In the development of business entity certainly has the human resources as a driver with a variety of individuals who have different backgrounds and goals. Therefore, the business entity requires a management control system. Management control system there are four kinds of action control, result control, personnel control and cultural control.This thesis contains research on the implementation of personnel control and cultural control in a business entity of pharmacy with research object employees of the financial division, sales division and warehouse division. In this thesis disclosed about the motivation problems that cause the decrease of employee’s motivation from CV Sejati. To be able to do a good job so as to achieve maximum performance, employees must be motivated both internally and externally through personal and cultural control.
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References
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Armesh, H., Salarzehi, D. H., dan Kord, D. 2010. Management Control System. Interdisciplinary Journal of Contemporary Research In Business, Vol. 2 No. 6, 193-206.
Berthelot, S and Morrill, J. 2016. Management Control Systems and The Presence of A Full Time Accountant: An Empirical Study of Small and Medium Sized Enterprise. Emerald Insight, Vol 27, pp 207-242
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Efferin dan Soeherman. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen, Filosofi dan Aplikasi. Jakarta: Gramedia.
Eiilm University. 2013. Management Control Systems. (Online). (http://eiilmuniversity.ac.in/coursepack/Management/Management_Control_Systems.pdf diakses 20 mei 2017)
Epstein, Marc. 2016. Breakthrough Innovation: The Critical Role of Management Control Systems. Emerald Group Publishing, Vol 3, pp 3-16.
Exposito, M and Naranjo-Gil, D. 2017. Effects of Management Control Systems and Cognitive Orientation on Misreporting: An Experiment. Emerald Insight, Vol 55, pp. 579- 594.
Ghosh, D and Willinger, G. 2012. Management Control Systems, Environmental Uncertainty, and Organizational Slack: Empirical Evidence. Emerald Group Publishing, Vol.21, pp 87-117.
Gloria Agyemang, Jane Broadbent. 2015. Management control systems and research management in universities: An empirical and conceptual exploration. Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 7, pp.1018-1046.
Goon, J. Grunbic, S. Herzig, C and Moon, J. 2012. Configuring Management Control Systems: Theorizing The Integration of Strategy and Sustainability. Emerald Insight, Vol 29, pp 205
Ho, J. L., Huang, C.-j., & Wu, A. 2011. The Impact of Management Control System on Efficiency and Quality Performance. An Empiricla Study of Taiwanese Correctional Instituion. Asia Pacific Journal of Accounting and Economics, Vol. 18, pp. 77-94.
Kementrian Kesehatan Republik Indonesia. 2015. Rekapitulasi Apotik Jawa Timur (Provinsi). Periode: 2015. (Online) (http://apif.binfar.depkes.go.id/ diakses 10 mei 2017)
Kreitner, R dan Knicki, A. 2014. Perilaku Organisasi: Organizational Behavior. Edisi 9. Jakarta: Salemba Empat
Lechner, E. (2016). “Organizations with changing structures: how to control?”. Pacific Accounting Review, Vol. 28 No. 4, pp. 471-482.
Lisa, E. Therese, G, Simon, B and Mien, S. 2013. Employee Motivation For Personal Development Plan Effectiveness. Emerald Insight, Vol 37, pp 527-543.
Mangkunegara, A. 2014. Evaluasi Kinerja SDM. Bandung: PT. Refika Aditama.
Merchant, K.A., dan Stede, W. A. 2014. Management Control System. Hampsire: Prentice Hall.
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Su, S., Baird, K and Scoch, H. 2015. “Management Control System Effectiveness: The Association between types of controls with employee organizational commitments across organisational life cycle stages”. Pacific Accounting Review, Vol 27, pp 28-50.
Setiawan, Kiki. 2015.Pengaruh Motivasi Kinerja Karyawan Level Pelaksana di Divisi Operasi PT Pusri Palembang. Jurnal Psikologi Islami, Vol.2, 45-53.
Sutanto, Yovita. 2013. Implikasi Pergantian dengan Latar Belakang Budaya Tionghua ke Budaya Barat Terhadap Personal control dan Cultural Control dari perspektif Middle Management. Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol. 2 No.1
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Stone, Raymond J., 2013, Human Resources Management, 9th Edition, John Wiley & Sons, Australia, Ltd.
Uno, Hamzah, B. 2013. Teori Motivasi dan Pengukurannya. Jakarta: Bumi Aksara
Watts, J and Connoly, C.J. 2012. New Performance Meassurements and Management Control Systems. Journal of Applied Accounting Research, Vol 13, pp 226- 241.
Wee, S., Foong, S and Tje, M. 2014. Management Control Systems and Organizational Learning: The Effects of Design and Use. Accounting Research Journal, Vol 27, pp 169-187.
Willar, D. Trigunarsyah, B and Coffey, V. 2016. Organisational Culture Quality Management System Implementation In Indonesian Construction Companies. Emerald Insight, Vol 23, pp 114-133.
Armesh, H., Salarzehi, D. H., dan Kord, D. 2010. Management Control System. Interdisciplinary Journal of Contemporary Research In Business, Vol. 2 No. 6, 193-206.
Berthelot, S and Morrill, J. 2016. Management Control Systems and The Presence of A Full Time Accountant: An Empirical Study of Small and Medium Sized Enterprise. Emerald Insight, Vol 27, pp 207-242
Conrad, D. Gosh, A and Isaacson, M. 2015. Employee Motivation Factors: A Comparative Study of The Perceptions Between Physicians and Physician Leaders. Emerald Insight, Vol 11, pp 92- 106.
Efferin dan Soeherman. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen, Filosofi dan Aplikasi. Jakarta: Gramedia.
Eiilm University. 2013. Management Control Systems. (Online). (http://eiilmuniversity.ac.in/coursepack/Management/Management_Control_Systems.pdf diakses 20 mei 2017)
Epstein, Marc. 2016. Breakthrough Innovation: The Critical Role of Management Control Systems. Emerald Group Publishing, Vol 3, pp 3-16.
Exposito, M and Naranjo-Gil, D. 2017. Effects of Management Control Systems and Cognitive Orientation on Misreporting: An Experiment. Emerald Insight, Vol 55, pp. 579- 594.
Ghosh, D and Willinger, G. 2012. Management Control Systems, Environmental Uncertainty, and Organizational Slack: Empirical Evidence. Emerald Group Publishing, Vol.21, pp 87-117.
Gloria Agyemang, Jane Broadbent. 2015. Management control systems and research management in universities: An empirical and conceptual exploration. Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 7, pp.1018-1046.
Goon, J. Grunbic, S. Herzig, C and Moon, J. 2012. Configuring Management Control Systems: Theorizing The Integration of Strategy and Sustainability. Emerald Insight, Vol 29, pp 205
Ho, J. L., Huang, C.-j., & Wu, A. 2011. The Impact of Management Control System on Efficiency and Quality Performance. An Empiricla Study of Taiwanese Correctional Instituion. Asia Pacific Journal of Accounting and Economics, Vol. 18, pp. 77-94.
Kementrian Kesehatan Republik Indonesia. 2015. Rekapitulasi Apotik Jawa Timur (Provinsi). Periode: 2015. (Online) (http://apif.binfar.depkes.go.id/ diakses 10 mei 2017)
Kreitner, R dan Knicki, A. 2014. Perilaku Organisasi: Organizational Behavior. Edisi 9. Jakarta: Salemba Empat
Lechner, E. (2016). “Organizations with changing structures: how to control?”. Pacific Accounting Review, Vol. 28 No. 4, pp. 471-482.
Lisa, E. Therese, G, Simon, B and Mien, S. 2013. Employee Motivation For Personal Development Plan Effectiveness. Emerald Insight, Vol 37, pp 527-543.
Mangkunegara, A. 2014. Evaluasi Kinerja SDM. Bandung: PT. Refika Aditama.
Merchant, K.A., dan Stede, W. A. 2014. Management Control System. Hampsire: Prentice Hall.
Porter, H. Dianne, K and Fields, D. 2016. Work Environment and Employee Motivation to lead: Moderating Effects of Personal Characteristics. Emerald Insight, Vol 31, pp 66-84.
Raymond J. 2013. Human Resources Management, 8th ed. Australia:John Willey & Sons.
Reginato, L and Guerreiro, R. 2013. Relationships Between Environment, Culture and Management Control Systems. International Journal of Organizational Analysis, Vol 21, pp 219-240.
Republik Indonesia. 2003. Undang- undang No. 13 Tahun 2003 tentang Ketenagakerjaan. Lembaran Negara Republik Indonesia Tahun 2003, No.39. Sekretariat Negara. Jakarta.
Su, S., Baird, K and Scoch, H. 2015. “Management Control System Effectiveness: The Association between types of controls with employee organizational commitments across organisational life cycle stages”. Pacific Accounting Review, Vol 27, pp 28-50.
Setiawan, Kiki. 2015.Pengaruh Motivasi Kinerja Karyawan Level Pelaksana di Divisi Operasi PT Pusri Palembang. Jurnal Psikologi Islami, Vol.2, 45-53.
Sutanto, Yovita. 2013. Implikasi Pergantian dengan Latar Belakang Budaya Tionghua ke Budaya Barat Terhadap Personal control dan Cultural Control dari perspektif Middle Management. Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol. 2 No.1
Sutrischasini, Ary dan Riyanto, Agus. 2015. Pengaruh Motivasi Kerja Terhadap Kinerja Pegawai Kantor Sekretariat Daerah Kabupaten Gunungkidul. Jurnal Kajian Bisnis, Vol. 23, No. 2, 121-137.
Stone, Raymond J., 2013, Human Resources Management, 9th Edition, John Wiley & Sons, Australia, Ltd.
Uno, Hamzah, B. 2013. Teori Motivasi dan Pengukurannya. Jakarta: Bumi Aksara
Watts, J and Connoly, C.J. 2012. New Performance Meassurements and Management Control Systems. Journal of Applied Accounting Research, Vol 13, pp 226- 241.
Wee, S., Foong, S and Tje, M. 2014. Management Control Systems and Organizational Learning: The Effects of Design and Use. Accounting Research Journal, Vol 27, pp 169-187.
Willar, D. Trigunarsyah, B and Coffey, V. 2016. Organisational Culture Quality Management System Implementation In Indonesian Construction Companies. Emerald Insight, Vol 23, pp 114-133.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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