EVALUASI SISTEM PENGENDALIAN MANAJEMEN AGAR MENJAGA PERILAKU ETIS DAN KEPATUHAN TERHADAP STANDARD OPERATING PROCEDURE PADA KARYAWAN BISTRO & LOUNGE SCL DI KOTA SURABAYA
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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.
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