EVALUASI PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MENGGUNAKAN KERANGKA MALMI DAN BROWN DALAM MENDUKUNG STRATEGI PADA PT. II DI SURABAYA
Abstract
Kelangsungan hidup perusahaan sangat bergantung pada strategi dan sistem pengendalian yang dipilih. Ketidaksesuaian dua hal tersebut memiliki dampak negatif terhadap perusahaan baik secara internal maupun eksternal. Dalam jurnal ini akan mengevaluasi penerapan sistem pengendalian manajemen dengan kerangka Malmi dan Brown dalam mendukung strategi yang dijalankan oleh salah satu perusahaan yang dijadikan obyek penelitian. Temuan penelitian menunjukkan bahwa penerapan sistem pengendalian manajemen secara keseluruhan di perusahaan sudah cukup baik, hanya ada beberapa hal yang seharusnya perlu mendapat perhatian untuk mendukung penerapan strategi, namun masih belum mendapat perhatian. Hasil penelitian juga menunjukkan pentingnya menaruh perhatian pada setiap elemen sistem pengendalian sebagai satu kesatuan yang saling mendukung, bukan terpecah – pecah dalam mendukung strategi perusahaan.
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