IMPLEMENTASI PENGENDALIAN MANAJEMEN BERBASIS FILOSOFI YIN YANG UNTUK MENGATASI MASALAH PADA CV YOBEL JAYA

  • Fransiska Dwitari Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Sujoko Efferin Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Aris Surya Putra Universitas Surabaya
Abstract Views: 210 times
PDF - FULL TEXT Downloads: 146 times
Keywords: Management Control Systems, Levers of Control, Family-business, Employee Performance

Abstract

The industrial revolution has changed the pattern of development of the world economy gradually. Western management philosophies and perspectives are thought to dominate around the world. While the eastern philosophy that has existed for about 2,500 years such as Confucianism, Taoism and Buddhism is only given a very limited attention and appreciation. However, over time business practices in China have proved that the perfect combination of Western management ideas and traditional Chinese culture has made the Chinese business model so dynamic that it is becoming widely used in the world. One of the core concepts of Chinese Taoist philosophy that is most familiar with western thinking is Yin Yang. This philosophy provides an insight into a statement that seems to contradict popular opinion. However, in the midst of complex needs and tight competition to meet today's business needs, Yin-Yang's principle of balance is an important guide to solving existing problems. The research method used is applied research because this research is useful to solve the problem problems according to the selected research object. The purpose of this study is exploratory research where this research will explain the implementation of control management based on Yin Yang philosophy in solving business problems on the object of research.

Downloads

Download data is not yet available.

References

Anthony, R. and Govindarajaan, V. 2005. Management Control System (Sistem Pengendalian Manajemen). McGraw-Hill, Buku Satu, Edisi Kesebelas, Salemba Empat, Jakarta

Dewantoro, Djoko. 2011. Pengaruh Kekuatan Keluarga Terhadap Kinerja Melalui Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Di Surabaya. Majalah Ekonomi XXI: 294-310.

Efferin, Sujoko dan Bonnie Soeherman. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen, Filosofi dan Aplikasi. Gramedia : Jakarta.

Efferin, Sujoko. 2015. Akuntansi, Spiritualitas dan Kearifan Lokal: Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, Vol. 6(3): 467-468.

Efferin, Sujoko. 2016. Sistem Pengendalian Manajemen Berbasis Spiritualitas. Jakarta : Yayasan Rumah Peneleh.

Fang, Tony. 2011. Yin Yang : A New Perspective on Culture. Management and Organizational Reveiw.

Isna, Mansur. Diskursus Pendidikan Islam, Yogyakarta: Global Pustaka Utama, 2001, h. 98.

LaConte Consulting. (8 Juni 2017). Yin Yang Approaches to Management. Diperoleh 31 Januari 2018, dari https://laconteconsulting.com/2017/06/08/yin-and-yang-approaches-to-management/

Li, Peter Ping. 2016. Global Implications of the indigenous epistemological system from the east: How to apply Yin-Yang balancing to paradox management. Cross Cultural & Strategic Management, Vol. 23(1): 42-77.

Li, Jingfeng, Jiguang Wang, dan Wenbin Fan. 2011. Yin Yang And Company Growth : A Case Study of A Coal Company of Shanxi in China. Chinese Management Studies, Vol.5(4): 381-382.

Luo, Yadong dan Qinqin Zheng. 2016. Competing In Complex Cross-Cultural World : Philosophical Insights From Yin-Yang. Cross Cultural & Strategic Management, Vol.23(2): 387-390.

Merchant Kenneth A. dan Van der Stede, Wim A. 2014. Sistem Pengendalian Manajemen, Edisi Tiga. Salemba Empat, Jakarta.

Outstanding Business. (1 Februari 2018). The Tao of Business Success : Balancing Yin Yang Stategies, dari http://www.1000ventures.com/business_guide/tao_business.html

Williss, Adams. 2013. Wing Chun Taoism : Effortless Fighting, (https://www.usadojo.com/wing-chun-taoism-effortless-fighting/, diakses tanggal 31 Januari 2018)
Published
2018-03-01
Issue
Vol. 7 No. 2 (2019): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

Creative Commons 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.