EVALUASI SISTEM PENGENDALIAN MANAJEMEN AGAR MENJAGA PERILAKU ETIS DAN KEPATUHAN TERHADAP STANDARD OPERATING PROCEDURE PADA KARYAWAN BISTRO & LOUNGE SCL DI KOTA SURABAYA
Abstract Views:
402 times
PDF - FULL TEXT Downloads:
901 times
Abstract
Abstrak – Karyawan merupakan salah satu sumberdaya yang penting bagi suatu badan usaha yang bergerak di bidang jasa. Hal ini dikarenakan karyawan tersebut berhubungan langsung dengan para pelanggan, sehingga perilaku karyawannya dapat menjadi cerminan dari image suatu badan usaha. Disinilah peran sistem pengendalian manajemen diperlukan untuk mengatasi macam-macam perilaku tidak etis dan pelanggaran Standard Operating Procedure yang ada, masalah pengendalian tersebut dapat disebabkan karena lack of direction, motivational problem, atau personal limitation. Dalam hal ini, sistem pengendalian manajemen yang ada harus terus dievaluasi secara berkesinambungan, baik dari pengendalian tindakan, hasil, personel, dan budaya, agar dapat berjalan secara efektif dan efisien. Dengan mengetahui apa saja yang menjadi kelemahan pada pengendaliannya, maka badan usaha tersebut dapat mengevaluasi diri dan mencari solusi yang terbaik untuk keberlangsungan usahanya.
Kata kunci: Sistem Pengendalian Manajemen, Perilaku Tidak Etis, Lack of Direction, Motivational Problem, Personal Limitation.
Downloads
References
Ardts, J., Jansen, P. dan Van Der Velde, M. 2001. Journal of Management Development. The breaking in of new employees: Effectiveness of socialisation tactics and personnel instruments, vol. 20, no. 2: hal. 159178.
Armesh, Hamed, Dr. Habibollah Salarzehi, dan Kord, Dr. Baqer. 2010. Management Control System. Interdisciplinary Journal of Contemporary Research in Business, vol. 2, no. 6: hal. 193-206.
Cugueró-Escofet, Natàlia, Àngels Fitó Bertran, dan Rosanas, Josep M. 2016. Integrating Justice and Trust in Management Control Systems: How to Generate Goal Congruence and Long-termfairness Coherent with the Firm’s Mission, hal. 1-20.
Efferin, Sujoko dan Bonnie. W. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen. Jakarta: PT Elex Media Komputindo.
Ho, Joanna L., Cheng-Jen Huang dan Wu, Anne. 2011. Asia-Pacific Journal of Accounting & Economics 18. The Impact of Management Control Systems on Efficiency and Quality Performance –An Empirical Study of Taiwanese Correctional Institutions, hal. 77–94.
Langfield-Smith, K. 1997. Management control systems and strategy: A critical review, Accounting, Organizations and Society, vol. 22, no. 2: hal. 207232.
Merchant, Kenneth A. dan Van der Stede, Wim A. 2007. Management Control Systems: Performance Measurement, Evaluation and Incentives (second edition). London, UK: Prentice-Hall.
__________________________________________. 2014. Sistem Pengendalian Manajemen: Pengukuran Kinerja, Evaluasi, dan Insentif Edisi 3. Jakarta: Salemba Empat.
Rae, Kirsten, Nava Subramaniam dan Sands, John. 2008. Risk Management and Ethical Environment: Effects on Internal Audit and Accounting Control Procedures, vol. 6, no. 1: hal. 11-30.
Tambunan, Rudi M. 2008. Panduan Penyusunan Standard Operating Procedure (Your Best Guidance to Have Effective Standard Operating Procedures). Jakarta: MAIESTAS Publishing.
Tathagati, A. 2014. Step by step membuat SOP. Jakarta: Efata Publishing.
Vancil, R. F. 1973. What kind of management control do you need? Harvard Business Review, 51: 75-86, https://hbr.org/1973/03/what-kindofmanagement-control-do-you-need/ar/1.
Weaver, G. R., Trevino, L.K. dan Cochran, P. L. 1999. Academy of Management Journal. Corporate ethics programs as control systems: Influences of executive commitment and environmental factors, vol. 42, no. 1: hal. 4158.
- 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.
