scholarly journals Meta Analysis: Management Control System, Strategy, Company Performance

2019 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Misdiyono Misdiyono ◽  
Eko Sri Margianti
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Population Sample ◽  
Management Control ◽  
Business Unit ◽  
Management Control System ◽  
Control Approach ◽  
Business Unit Performance ◽  
Unit Performance

This study aims to determine and analyze the influence of management control systems on the strategy and its impact on business unit performance. Management control system uses lever's control approach consisting of belief system, boundary system, diagnostic control system and interactive control system. The influence and impact of the management control system resulted from previous research studies. This research used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of analysis in the study are written documents about the research of management control system in the form of journal articles and research reports taken purposively based on their compatibility with the research theme. Data analysis used is quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data on 25 research related to management control system. Findings of meta-analysis results based on research objectives, research variables used, population / sample of research, data collection techniques and analysis tools show that management control system lever's of control approach can contribute to the achievement of strategy and impact on business unit performance improvement.

scholarly journals Meta analysis: management control system, strategy, company performance

2020 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Margianti . ◽  
Misdiyono .
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Descriptive Analysis ◽  
Population Sample ◽  
Belief System ◽  
Management Control ◽  
Company Performance ◽  
Management Control System ◽  
Control Approach

This study aimed at determining and analyzing the meta analysis on journals review of the managementcontrol system, strategy and company performance theme. The management control system used lever's approach ofcontrol consisting of belief system, boundary system, diagnostic control system and interactive control system. Theinfluence and impact of the management control system was resulted from previous research studies. This researchused meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit ofanalysis in the study were written documents about the research of management control system in the form of journalarticles and research reports taken purposively based on their compatibility with the research theme. Data analysisused was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result dataon 25 research related to management control system. Findings of meta-analysis results based on research objectives,research variables used, population / sample of research, data collection techniques and analysis tools show thatmanagement control system lever's of control approach can contribute to the achievement of strategy and impact onbusiness unit performance improvement.

scholarly journals Assessment and Prioritize Risk Factors of Financial Measurement of Management Control System for Production Companies Using a Hybrid Z-SWARA and Z-WASPAS with FMEA Method: A Meta-Analysis

Mathematics ◽  
2022 ◽  
Vol 10 (2) ◽  
pp. 253
Author(s):  
Sara Rahmati ◽  
Mohammad Hossein Mahdavi ◽  
Saeid Jafarzadeh Ghoushchi ◽  
Hana Tomaskova ◽  
Gholamreza Haseli
Keyword(s):  
Risk Factors ◽  
Decision Making ◽  
Control System ◽  
Financial Management ◽  
Business Strategy ◽  
Meta Analysis ◽  
Management Control ◽  
Management Control System ◽  
Deviation Analysis ◽  
Fmea Method

The management control system in an industry is managerial, directional, hindrance, and cohesive action in order to cohere and regulate various branches and sub-branches. In fact, it is a system that supports the real state of matters in the right way. This method is intended at assuring that the purposes and activities carried out have the desired outcomes and eventually lead to the objects and purposes of the company. In this matter, the financial and non-financial management control system is essential both when it comes to strategy community; Consequently, in this paper, the management control system is classified into financial and non-financial categories because such analysis gives a chance to get a broad assessment of a management control system relationship in organizations. In this paper, we evaluate the relationship between business strategy and management control system and their influences on financial performance measurement of a manufacturer (a case study of Maral co.) with the use of Merchant’s theory. Furthermore, In this case, a decision-making strategy centered on the FMEA is used to identify and prioritize risk factors financial of the control system in companies. Nevertheless, because this strategy has some significant limitations, this research has presented a decision-making approach depending on Z-number theory. For tackle, some of the RPN score’s drawbacks, the suggested decision-making methodology combines the Z-SWARA and Z-WASPAS techniques with the FMEA method. The findings reveal that in the non-financial management control system element, customer satisfaction, and in the financial component, cost standards are at the largest level of weight. Furthermore, the strategic planning factor with a rate of 2.95 and the deviation analysis factor with a rate of 2.87 is at the lowest level, respectively. In sum, market or industry changes are the primary cause of risk in businesses, according to FMEA methodology and the opinions of three professionals.

scholarly journals PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR)

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Carissa Juanita Saputra ◽  
Bonnie Soeherman
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Research Method ◽  
Applied Research ◽  
Management Control ◽  
Cultural Control ◽  
System Management ◽  
Management Control System ◽  
The Impact ◽  
Personnel Control

This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.

scholarly journals PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19

2021 ◽  
Vol 26 (2) ◽  
pp. 65-74
Author(s):  
Annisa Mulia Aghsya ◽  
Ratna Septiyanti ◽  
Yenni Agustina ◽  
Usep Syaipudin
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Total Sample ◽  
Management Control ◽  
Survey Method ◽  
Sampling Techniques ◽  
Management Control System ◽  
Analysis Technique

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.

scholarly journals Penguatan Budaya Organisasi Melalui Sistem Pengendalian Manajemen Untuk Meningkatkan Kinerja Hotel

2021 ◽  
Vol 13 (1) ◽  
pp. 39-50
Author(s):  
Nerissa Arviana ◽  
◽  
Fransiskus Eduardus Daromes ◽  
Kunradus Kampo ◽  
◽  
...  
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Data Analysis ◽  
Path Analysis ◽  
Direct Effect ◽  
Management Control ◽  
Survey Method ◽  
Management Control System ◽  
Hotel Performance

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.

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