Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan

Praptapa, Agung; Rokhayati, Hijroh

doi:10.22219/jrak.v2i2.1074

Cited by 3 publications

(1 citation statement)

References 2 publications

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“…Job rotation has an objective to spread positive culture to other employees. Research conducted by Praptapa & Rokhayati (2012) shows that job rotation will increase the feel of belongingness for employees and will increase the firm performance as a whole. Besides that, job rotation will also decrease the possibility of cheating conducted by employees (KPMG LLP, 1999).…”

Section: Cultural Control and Firm Performancementioning

confidence: 99%

Management Control Systems and Its Effect on Performance

2017

Jurnal Akuntansi, Manajemen Dan Ekonomi

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This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.

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Section: Cultural Control and Firm Performancementioning

confidence: 99%

Management Control Systems and Its Effect on Performance

2017

Jurnal Akuntansi, Manajemen Dan Ekonomi

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Empirical evidence of management control system in the emerging market

Farida¹,

Aryani

Setiawan

2022

CBSR

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This study reviews and evaluate the development of management control system (MCS) research, specifically in Indonesia. A control system is one of the most critical things for organizations to achieve their goals (Grabner & Moers, 2013). A management accounting system is part of the organizational control system, which is important in providing information to assist managers in controlling their activities and reducing environmental uncertainty to achieve organizational goals. We conducted a mapping of research on MCSs published in various journals indexed by Sinta 2 in Indonesia. This study reveals that the direction of MCS research during 2000–2022 in Indonesia predominantly focused on organizational performance, business unit performance, management accounting practices, and quality of government financial reports. It is expected that future studies explore these areas more, and expand to other aspects such as conducting cross-country studies on MCS to get international insight into how MCSs work in micro, small and medium enterprises (MSMEs) is another interesting area.

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Organizational control and performance: An empirical study of financial institutions

Sulistyani¹,

Ghozali²,

Isgiyarta³

2017

COC

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The aim of this research was to examine the effect of diagnostic control system and interactive control system on organizational performance with organizational capability as intervening variable. Resource-based view theory was used for underlying the association between the variables. The respondents were 84 Financial Institutions in Indonesia. The data were analyzed using Structural Equation Model with Warp PLS 3.0. The results show that the diagnostic control system has positive significant effect on organizational capability but no significant effect on organizational performance. Interactive control system is proven to have positive significant effect on organizational capability and organizational performance. Organizational capability is proven not to mediate the association between diagnostic control system and organizational performance, but it mediates partially the association between interactive control system and organizational performance partially.

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Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan

Cited by 3 publications

References 2 publications

Management Control Systems and Its Effect on Performance

Management Control Systems and Its Effect on Performance

Empirical evidence of management control system in the emerging market

Organizational control and performance: An empirical study of financial institutions

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