PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INOVASI TERHADAP KINERJA MANAJERIAL JASA PERHOTELAN DI KOTA MALANG

2018 ◽  
Vol 4 (1) ◽  
pp. 54-58
Author(s):  
Ratnawati Ratnawati
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Hotel Management ◽  
Management Control System ◽  
Managerial Performance ◽  
New Ideas

The purpose of this study was to determine the effect of Management Control Systems and innovation on the managerial performance of hospitality services in Malang. The sample used in the study was the manager of seven three-star hotels in Malang. The results showed that the management control system and innovation had an influence on the managerial performance of three-star hospitality services in Malang. These results indicate that the role of management in implementing SPM well through a clear mission and being able to communicate to all members can improve managerial performance, while innovations made through new ideas in hotel management will also improve managerial performance. Keywords: Management Control Systems, Innovation and Managerial Performance

scholarly journals ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM

2020 ◽  
Vol 4 (2) ◽  
pp. 57-72
Author(s):  
Eka Ardhani Sisdyani
Keyword(s):  
Control System ◽  
Control Systems ◽  
Reasoned Action ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
New Information ◽  
Action Model ◽  
Green Behavior

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.

scholarly journals PENGARUH STRUKTUR SISTEM PENGENDALIAN MANAJEMEN, PROSES SISTEM PENGENDALIAN MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (STUDI PADA RSUD SULAWESI UTARA)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Anggreini Brenda Tendean ◽  
David P. E. Saerang ◽  
Treesje Runtu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Hypothesis Test ◽  
Reward System ◽  
Management Control ◽  
T Test ◽  
Management Control Systems ◽  
Management Control System ◽  
Managerial Performance ◽  
System Process

Increasing managerial performance is important for an organization so that the goals of an organization can be achieved. Performance is the work of someone in the organization in carrying out the duties and responsibilities that apply in an organization. Several factors that influence managerial performance include the management control system structure, the management control system process and the reward system. This study aims to determine the effect of the structure of the management control system, the process of management control systems and the reward system on managerial performance in the general hospitals of North Sulawesi. The sample used was 40 respondents. The results of the first hypothesis testing obtained t-count value of 14.066> 2.028 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that North Sulawesi Hospital has implemented a management control system structure that can improve hospital managerial performance. The second hypothesis is obtained by the t-count value of 2.185> 2.028 and the significance value of 0.035 <0.05. Thus the hypothesis of the management control system process has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that the better the implementation of the management control system process, the managerial performance will increase. The third hypothesis is obtained that the t-count value is 2.021 <2.028 and the significance value is 0.051> 0.05. Thus the reward system hypothesis influences managerial performance is rejected in accordance with the results of the partial hypothesis test (t test). This shows that the reward system applied by the hospital does not affect managerial performance. And the fourth hypothesis is obtained F-count value of 84.200> 2.86 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system, the management control system process and the reward system are accepted in accordance with the results of simultaneous hypothesis testing (F test).Keywords: Structure of Management Control Systems, Process of Management Control Systems, Reward Systems, Managerial Performance.

scholarly journals KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH

2019 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Syaikhul Falah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Social Relationships ◽  
Participant Observation ◽  
Charismatic Leadership ◽  
Research Strategy ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Depth Interviews

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

Driving Performance in the Retail and Banking Industries: The Consequences of Dysfunctional Management Control Systems at W. T. Grant and Wells Fargo

2020 ◽  
Author(s):  
Allyson A. Heitger ◽  
Dan L. Heitger ◽  
Lester E Heitger
Keyword(s):  
Control System ◽  
Control Systems ◽  
Performance Measures ◽  
Driving Performance ◽  
Management Control ◽  
The Other ◽  
Management Control Systems ◽  
Managerial Accounting ◽  
Management Control System ◽  
Strategy Performance

Management control systems-strategy, performance measures, and incentives-play a vitally important role in the success or failure of organizations. As such, management control systems represent one of the foundational topics in managerial accounting. However, as the case illustrates, developing, implementing, and continuously enhancing a management control system to be effective often proves very challenging. Therefore, the case develops students' ability to critically assess the interrelationships between these three management control system elements. In particular, students are immersed into two dysfunctional management control systems-one at W. T. Grant in the 1970s and the other at Wells Fargo in the 2010s-to highlight the complexities, challenges, and power of such systems to elicit both positive and negative behavioral and decision impacts on employees, customers, regulators and, ultimately, shareholders. In so doing, the case also increases students' interest in studying managerial accounting, as well as their realization of its importance to an organization's success or failure.

scholarly journals The Introduction of Management Control in the Legislative Assembly of the Emilia-Romagna Region

2019 ◽  
Vol 14 (10) ◽  
pp. 185
Author(s):  
Pietra Paola Amata ◽  
Leonardo Draghetti ◽  
Sabrina Galiotto ◽  
Rebecca L. Orelli ◽  
Marco Tieghi
Keyword(s):  
Control System ◽  
Public Sector ◽  
Control Systems ◽  
Organisational Change ◽  
Management Control ◽  
Management Control Systems ◽  
Intermediate Step ◽  
Management Control System ◽  
Emilia Romagna Region ◽  
Legislative Assembly

The paper sheds light on management control strategies in public administrations, particularly in the case of Legislative Assembly of the Emilia-Romagna Region (AL-RER), to understand reasons, process and effects in the introduction of a management control system. The research makes use of documentary analysis and participatory observation during the years 2015-2019 to reconstruct the motivations, process and results of the introduction of a new management control system. The analysis shows that the introduction of a management control system required different strategies of change and a reorganisation of activities and processes of AL-RER. It also offered an occasion of legitimisation of the AL-RER governance based on the management control results. Furthermore, the analysis shows that the process of introducing a management control system faced obstacles that acted as inhibitors to its introduction. It was possible to overcome the obstacles thanks to an intermediate step, which required a revision of the AL-RER strategies, and a cultural, political, and organisational change. The paper contributes to the advancement of knowledge on the subject of strategies and processes followed by public sector organisations, in particular by regions, in the introduction of management control systems, offering a first contribution concerning obstacles and benefits deriving from the introduction of such systems. The research is also of interest for public sector management, politicians and technicians, as well as for management control specialists, that have to make decisions about the introduction of management control systems.

scholarly journals Integrating environmental management control systems to translate environmental strategy into managerial performance

2019 ◽  
Vol 15 (4) ◽  
pp. 626-653 ◽  
Author(s):  
Peter G. Rötzel ◽  
Alexander Stehle ◽  
Burkhard Pedell ◽  
Katrin Hummel
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Organizational Level ◽  
Environmental Strategy ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship

Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

scholarly journals PERAN SISTEM PENGENDALIAN MANAJEMEN DALAM PENERAPAN STRATEGI RELATIONSHIP MARKETING AZIZAH KONVEKSI DI DESA JATIRUNGGO KEC. PRINGAPUS

2021 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Viqi Miftakhul Faza ◽  
Afita Setyowati ◽  
Budi Utomo
Keyword(s):  
Social Media ◽  
Marketing Strategy ◽  
Control Systems ◽  
Relationship Marketing ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
The Village ◽  
A Company

This research is a research about how the role of management control system in implementing relationship marketing strategy in a company. Where the name of the company certainly needs a strategy to increase sales. This study aims to determine the role of management control systems in implementing a relationship marketing strategy at a convection company located in the village of Jatirunggo, Kec. Pringapus. In this study, it was found that the production process had not run optimally due to rejected or defective products. Therefore, the convection party needs control in order to anticipate the damage that occurs to the products produced later. This control can be done by supervising activities at the time of production, selecting materials with good quality and providing training to the parties concerned with the production. Then, this convection Azizah distributed pamphlets through social media and posted pamphlets in crowded places to increase sales, orders and increase incoming orders. With so many customers from out of town working with Azizah convection

scholarly journals TRUST AND MANAGEMENT CONTROL SYSTEM: A STUDY ON META-SINTHETIC INTERACTIONS

2017 ◽  
Vol 23 (1) ◽  
pp. 156-178
Author(s):  
Patricia Villa Costa Vaz ◽  
Márcia Maria dos Santos Bortolocci Espejo
Keyword(s):  
Control System ◽  
Control Systems ◽  
Case Studies ◽  
Management Control ◽  
Management Control Systems ◽  
Primary Case ◽  
Management Control System ◽  
Trust In Management ◽  
And Performance ◽  
Organizational Objectives

ABSTRACT Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.

scholarly journals KERJA SAMA MEMODERASI PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA STRATEGIC SUPPLY RELATIONSHIP (STUDI KASUS RUMAH SAKIT DI KOTA PALEMBANG

2019 ◽  
Vol 15 (1) ◽  
pp. 56-67
Author(s):  
Siti Nurhayati Nafsiah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Role Clarity ◽  
Negative Effects ◽  
Managerial Performance ◽  
Supply Relationship ◽  
Negative Effect ◽  
Performance Measurement Systems

This research is a model that tests the effect of performance measurement systems on role clarity,psychological empowerment and managerial performance. This research was conducted at ahospital in the city of Palembang, with a sample of 55 managers. Data collected fromquestionnaires were delivered directly to the object of the research and tested through SEM usingAMOS. The test results show that the Management Control System has a positive and negativeeffect on cooperation, Management Control Systems have a positive and negative effect on SSRsPerformance, Management Control Systems have positive and negative effects on SSRsPerformance with collaboration and communication as moderating variables. That way theManagement Control System effectiveness afects the performance of SSRs.

Sign in / Sign up

Export Citation Format

Share Document