SISTEM PENGENDALIAN MANAJEMEN DAN KEPEMIMPINAN DALAM PERKEMBANGAN BADAN USAHA UD ” SUMBER MAKMUR”
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Abstract
Suatu badan usaha dagang pasti akan mengalami kemajuan dan berkembang. Penelitian ini dilakukan oleh peneliti untuk menganalisa hubungan sistem pengendalian manajemen dan kepemimpinan owner. Penelitian ini merupakan penelitian longitudinal yang melihat perkembangan setiap waktu. Objek penelitian ini merupakan badan usaha dagang sepeda yang terletak di Pasar Turi, Surabaya. Badan usaha dagang tersebut adalah UD “ SUMBER MAKMUR”. Data penelitian ini, didapat melalui observasi, interview, dan analisa dokumen. Narasumber penelitian ini adalah owner , manajer toko, manajer gudang, dan semua karyawan UD “SUMBER MAKMUR” termasuk sopir dan kernet. Penelitian ini melihat gaya kepemimpinan yang diterapkan badan usaha mulai dari masa awal berdiri, berkembang, dan masa menikmati hasil. Begitu pula dengan sistem pengendalian manajemen yang diterapkan owner selama tiga masa tersebut. Selain itu juga membahas dan meneliti tentang kepemimpinan, penelitian ini juga membahas tentang sistem pengendalian manajemen yang diterapkan didalam badan usaha dagang UD “SUMBER MAKMUR” dengan dasar berbagai bentuk sistem pengendalian manajemen result control, action control, personnel control, cultural control. Hal tersebut untuk kemajuan dan perkembangan badan usaha dagang tersebut.
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