EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS FAMILINESS CV.X DI SURABAYA
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Keywords:
Sistem pengendalian manajemen, perusahaan keluarga, familiness, masalah pengendalian.
Abstract
Penelitian ini bertujuan untuk meneliti CV. X secara mendalam terkait dengan sistem pengendalian manajemen berbasis familiness yang dipakai oleh perusahaan tersebut dan juga untuk mengetahui apakah sistem pengendalian manajemen tersebut sudah cukup berhasil. Temuan penelitian menunjukkan bahwa sistem pengendalian manajemen yang telah diterapkan oleh CV. X sudah cukup bagus yang disesuaikan dengan pandangan pendiri sekaligus pemimpin. Namun pada prakteknya muncul masalah-masalah pengendalian yang mengindikasikan kurangnya aturan formal tertulis yang rinci, karyawan kurang termotivasi, ataupun familiness yang ada kurang melekat pada anggota perusahaan non keluarga yang membutuhkan perbaikan pada sistem pengendalian manajemen berbasis familiness perusahaan.
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References
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Bisbe, J. & Otley, D. 2004. The Effects of the Interactive Use of Management Control Systems on Product Innovation. Accounting, Organizations and Society, Vol. 29 No. 8, pp. 709-738.
Credit Suisse. 2011. Asian Family Businesses Report 2011: Key Trends, Economic Contribution and Performance.
Dyer Jr., W. G., 2006. Examining the “family effect” on firm performance. Family Business Review, Vol. 19 No.4, pp. 253-273.
Efferin, S. dan Soeherman, B. 2010. Seni Perang Sun Zi dan Sistem Pengendalian Manajemen: Filosofi dan Aplikasi (Sun Zi’s the Art of War and Management Control System: Philosophy and Application).
Jakarta, Indonesia: PT. Elex Media Komputindo.
Efferin, S. dan Monika Setyowati Hartono. 2012. Management Control and Leadership Styles in Family Business. Paper presented at the 3rd GAOC conference, 14-17 July 2012, Sunway University, Malaysia.
Harter J.K, Schmidt, F.L. & Keyes C.L. 2002. Well-Being in the Workplace and its Relationship to Business Outcomes: A Review of the Gallup Studies. Chapter 9. pp. 205-224. Washington DC: American Psychological
Association.
Jiang, Y. and Peng, M. W. 2011. Are family ownership and control in large firms good, bad, or irrelevant?. Asia Pacific Journal of Management, Vol. 28 No. 1, pp. 15-39.
Karsten, L., S. Keulen, R. Kroeze & R. Peters. 2009. Leadership styles and entrepreneurial change: the Centurion operation at Philips Electronics. Journal of Organizational Change Management, Vol. 22, pp. 73-91.
Kinjerski, Val dan Berna J. Skrypnek. 2006. Creating Organizational Condition that Foster Employee Spirit at Work. Leadership & Organization Development Journal, Vol. 27 No. 4, pp. 280-295. Emerald Group
Publishing Limited.
Longenecker, J. G., Moore, C. W., and Petty, J.W. 2001. Kewirausahaan: Manajemen Usaha Kecil. Jakarta: Salemba Empat.
Maciariello, Joseph. A., dan Kirby, Calvin. J. 1994. Management Control System : Using Adaptive System to Attain Control. Second Edition. New Jersey: Prentice Hall Inc.
Malmi, T., & Brown, D.A. 2008. Management Control Systems as a Package–Opportunities, Challenges and Research Directions. Management Accounting Research,Vol. 19. 287- 300.
Merchant, K. A. dan Van der Stede, W. A. 2007. Management Control Systems: performance Measurement, Evaluation and Incentives. Prentice-Hall, London, UK.
Murlis, Helen dan Peggy Schubert. 2001. Engage Employees and Boost Performance: Provide Great Leadership, Meaningful Work, and Other Benefits that Lead to Engaged Performance. Hay Group Inc.
Pearson, A. W., J. C. Carr & J. C. Shaw. 2008. Toward a Theory of Familiness: A Social Capital Perspective. Entrepreneurship Theory and Practice, Vol. 32, pp. 949-969.
Sharma, P., Chisman, J.J. dan Chua, J.H. 1997. Strategic management of the family business: past research and future challenges. Family Business Review, Vol. 10, No. 1, pp. 1-35.
Ward, J. L. 2004. Perpetuating the family business. 50 lessons learned from long-lasting, successful families in business. New York: Palgrave Macmillan.
Zachary, R. K. 2011. The Importance of the Family System in Family Business. Journal of Family Business Management, Vol. 1 No. 1, pp. 26-36.
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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