PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DARI PERSPEKTIF LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA ORGANISASI PADANET. BIRO JAWA TIMUR
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Keywords:
Levers of control, belief system, boundary system, diagnostic control system, interactive control system
Abstract
Implementation of levers of controlhas an influence on organizational performance. The purpose of this research is to know the role of levers of control in order to improve organizational performance in a television industry. This research uses qualitative approach and done by using data collecting technique, interview, observation and also document analysis. The object used in this research is a business entity engaged in the industry of television in East Java.
The results of the analysis and discussion show with the application of good levers of control can improve the performance of the organization and bring the business into a better direction. As expressed by Widener (2007) that by integrating the four existing systems, belief system, boundary system, diagnostic control system, and interactive control system, the business strategy can be achieved.
Belief systems and interactive control systems motivate members of an organization to seek opportunities for space in more creative, broader way and to be translated as positive energy. Otherwise, to align the positive energy, boundary system and diagnostic control system are used to limit behavior and divert attention translated as negative energy.
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References
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Widener, S. K. 2007. Anempirical analysis of the levers of control framework. Accounting, Organizations and Society. Vol 3. Pp. 757–788.
Wijayanti, Annisa, Supra Wimbarti. 2012. Evaluasi dan Pengembangan Sistem Penilaian Kinerja pada PT HKS. Jurnal Psikologi Undip Vol.11, No.2
Anthony, Robert N., dan Govindarajan, Vijay. 2000. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat.
Armesh, Hamed, Dr. Habibollah Salarzehi, Dr. Baqer Kord. 2010. Management Control System. Interdisciplinary Journal Of Contemporary Research In Business, Vol. 2 Issue: 6, Pp.3-5
Bashaer, Almatrooshi, Sanjay Kumar Singh, Sherine Farouk. 2016. Determinants Of Organizational Performance: A Proposed Framework. International Journal Of Productivity And Performance Management, Vol. 65 Issue: 6, Pp.844-859
Bredmar, Krister. 2011. Management Control: A Process That Creates Organizational Meaning. Global Business And Management Research: An International Journal. Vol:3, Issue:2, Pp:106-118.
Chenhall, Robert H. 2003. Management Control Systems Design Within Its Organizational Context: Findings From Contingency-Based Research And Directions For The Future. Accounting, Organizations And Society. Pp. 27–168
Dahir, Abdulahi Ahmed. 2016. Effects Of Internal Audit Practice On Organizational Performance Of Remittance Companies In Modadishusomalia. Ijrdo. Vol. 2 Issue: 9, Pp.13
Durendez, Antonio, Daniel Ruiz Palomo, Domingo Garzia. 2016. Management Control Systems And Performance In Small And Medium Family Firms. European Journal Of Family Business. Vol: 6, Pp. 10-20
Efferin, Sujoko. 2016. Sistem Pengendalian Manajemen Berbasis Spiritualitas. Jakarta: Rumah Peneleh.
Hoque, Zahirul, Maybelle Chia. 2012. Competitive Forces And The Levers Of Control Framework In A Manufacturing Setting: A Tale Of A Multinational Subsidiary. Qualitative Research In Accounting & Management, Vol. 9 Issue: 2, Pp.123-145
Naz, Humaira, Muhammad Zulqarnain Safdar, Faiza Asghar. 2016. Organizational Culture And The Use Of Management Accounting Innovations In Pakistan. Abasyn Journal Of Social Sciences –Special Issue. Pp.583-594
Nilssen, Tore. 2010. The Television Industry as a Market of Attention. Nordicom Review 31. Vol. 1. Pp. 115-123
Nyberg, Linda, Viktoria Sjodin, Linnea Wiberg. 2015. Strategic Renewal and Management Control Systems. Jonkoping International Business School.
Papat, Neng, Tubagus Ismail, Galih Fajar M. 2012. Pengaruh kerangka levers of (LOC) dan Organizational Learning Terhadap Peningkatan Organizational. Universitas Sultan Ageng Tirtayasa. Hal: 1-25 Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)
Siska, Ladislav. 2015. The Concept Of Management Control System And Its Relation To Performance Measurement. Procedia Economics And Finance. Vol: 25. Pp: 141-147.
Smith, Kim Langfield. 1997. Management Control Systems And Strategy: A Critical Review. Accounting, Organization And Society. Vol: 22, Issue:2, Pp. 207-232
Tero, Joanna. 2009. Re-Examining The Levers Of Control-Framework: From Interactive Controls Towards.Helsinki School Of Economics (Hse). Pp. 15-21
Thomas, John Prescott. 2009. Media Management Manual, A handbook for television and radio parishioners in countries-in-transition. UNESCO House.
Virta, Sari, Nandi Malmelin. 2017. Ambidextrous Tensions: Dynamics of Creative Work in the Media Innovation Process. The Journal of Media Innovations 4.1. pp.44-59.
Voorde, Van De, Karina. 2010. HRM, Employee Well-Being And Organizational Performance: A Balanced Perspective Ridderkerk.Ridderprint. Pp.29
Walizer, Chad E. 2017. Perceptions of Organizational Change Among Minority Owners of Small Businesses. Walden Dissertations and Doctoral Studies Collection.
Widener, S. K. 2007. Anempirical analysis of the levers of control framework. Accounting, Organizations and Society. Vol 3. Pp. 757–788.
Wijayanti, Annisa, Supra Wimbarti. 2012. Evaluasi dan Pengembangan Sistem Penilaian Kinerja pada PT HKS. Jurnal Psikologi Undip Vol.11, No.2
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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