PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.

The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability

PurposeThis study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability.Design/methodology/approachUsing survey data from a sample of 157 European firms across different industries, the authors explore differences between reactive and proactive sustainability strategies in their impact on the intense use of SCSs. The authors analyze the joint impact of a proactive sustainability strategy and an intense use of SCSs on the emergence of the organizational capabilities of sustainable market orientation, sustainable organizational learning and sustainable innovation. Furthermore, we explore the relevance of single levers of control for these capabilities.FindingsThe results show that a proactive sustainability strategy is associated with an intense use of SCSs and with the development of the three organizational capabilities. The authors provide evidence that the intensity of use of SCSs mediates the association between proactive sustainability strategy and the emergence of the three organizational capabilities. An interactive use of controls is constantly more important than a diagnostic use of controls in the emergence of the three capabilities.Originality/valueThe findings provide novel empirical evidence on the mechanisms through which corporate sustainability strategy is implemented in European organizations. The results contribute to an improved understanding of the organizational determinants underlying the development of organizational capabilities for sustainability.

CHOICE AND CONTROL: AN ANALYSIS OF PRIVACY VALUES AND PRIVACY CONTROLS

There is incredible and intrinsic, though hidden, power in technology settings, including those set by online platforms. The hidden levers of control embedded within the default settings influence users’ overall experience on platforms and with technology, especially in regard to issues of privacy and security. This paper examines the embedded assumptions and implications of technology and technical design on society. To this end, this study addresses the role and power of social media platforms in developing and applying privacy and security policies and norms for their users. The privacy and security choices by social media platforms affect billions of users worldwide. Further, this study will consider how platforms’ public-facing rhetoric aligns or differs with the actual implementation of privacy policies and privacy and security user settings. The implications of this research may have profound impact in the governance, policy, and regulation of platforms.

Management Control Systems and Innovation: a levers of control analysis in an innovative company

Purpose Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers. Design/methodology/approach This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation. Findings At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed. Originality/value This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.

ANALISIS PENERAPAN MODEL FOUR LEVERS OF CONTROL (STUDI KASUS PT. INDORAMA SYNTHETICS TBK POLYESTER DIVISION DI PURWAKARTA)

Sistem pengendalian manajemen dan arah manajer untuk setiap perusahaan berbeda. Dikarenakan adanya variabel yang membedakan setiap perusahaan. Oleh karena itu dalam penelitian ini akan menganalisis penerapan konsep teori Four Levers of Control di PT. Indorama Synthetics Tbk di kabupaten Purwakarta, konsep ini dapat meningkatkan kinerja karyawan. Objek penelitian ini adalah perusahaan tekstil dan barang kebutuhan lainnya. Penelitian ini menggunakan pendekatan, metode pengumpulan data untuk penelitian ini dilakukan dengan studi kepustakaan, wawancara dan analisis data. Setiap perusahaan membutuhkan tuas kendali yang beragam dan kompatibel dengan kondisi perusahaan;Pada Analisis Belief Systems dimana perusahaan telah memotivasi karyawan untuk menerapkan dan memiliki suatu visi, misi dan tata nilai yang sesuai dengan aturan perusahaan. Pelaksanaan sistem kepercayaan ini dikomunikasikan melalui berbagai media seperti bingkai ditempel di dinding, di situs perusahaan, ditampilkan pada pertemuan-pertemuan internal dan pada saat proses rekrutmen karyawan baru mengenai visi misi perusahaan. Boundary Systems ini menunjukkan bahwa telah mewujudkan batasan tersebut melalui adanya batasan yang telah ditetapkan, dimana perusahaan PT.Indorama Synthetics Tbk ini telah memuat aturan-aturan yang jelas dan komprehensif dengan sanksi atas pelanggaran tersebut.Sistem Kontrol Diagnostik perusahaan sangat mudah melakukan pengawasan dan pengawasan, hal ini dikarenakan perusahaan yang relatif besar, sehingga pengawasan harus lebih mudah dilakukan terutama dalalam pembagian sistem koordinator. Pimpinan dapat menyatukan kinerja dengan menyatukan laporan koordinator divisi masing-masing. Intractive Control Systems dimana karyawan dan atasan dengan menerapkan program pelatihan dan pengembangan. Program ini cukup baik dan sesuai dengan fungsinya. Komunikasi atasan dengan karyawan secara formal melakukan pelatihan, dan secara informal dengan melakukan diskusi.

Levers of Control and Managerial Performance: The Importance of Belief Systems

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.

Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil

Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.

Managing both the empowering and constraining effects of performance measurement: a levers of control perspective

PurposeThis study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive processes play an important role in balancing these effects. This paper proposes to extend the analysis of effects in this literature, by looking at them in conjunction with the role of dialogue.Design/methodology/approachThis paper analyses a longitudinal case study of the use of user satisfaction indicators in the reception of a French local authority. The data were collected using a three-year longitudinal case study method from semi-directive interviews and participations at meetings.FindingsThe case study shows that performance measurement was introduced to encourage reception employees to make changes to the experience of service users. Employees were involved in the design phase of the survey and in the development of proposals. The dialogue approach represented a way of encouraging employees to agree to accept changes. However, this dialogue offered greater empowerment of employees by the managers.Research limitations/implicationsFurther work would be needed to enrich the characteristics of the dialogue and its effects on other performance measurement systems.Practical implicationsThe dialogue between employees and managers was designed to be interactive and created a situation with both empowering and constraining effects. The method of organisation, involving regular meetings with formal tasks to be accomplished at each meeting, appears significant for the evolution of the effects.Originality/valueWe extend the levers of control perspective to demonstrate the importance of the dialogue in balancing the effects. The case study makes it easier to understand how the empowering effects are related to the objective of constraint in the dialogue approach, and how these effects evolve.