Mengukur Efektivitas Interactive Control Systems: Studi Kasus pada Perusahaan Distributor Alat Kesehatan

Authors

  • Cindy Theresia Manurung Universitas Indonesia
  • Emil Bachtiar Universitas Indonesia

DOI:

https://doi.org/10.51805/jmbk.v4i2.139

Keywords:

interactive control systems, strategic uncertainties, emergent strategy, domestic component level (TKDN)

Abstract

This study aims to evaluate the implementation of an interactive control system at PT. XYZ in the face of strategic uncertainty related to domestic component level (TKDN) policies. This evaluation was carried out due to the company's poor financial performance since the TKDN policy was issued. This is thought to have occurred due to the implementation of an interactive control system that was less effective in the company. The method used in this research is a case study, where data collection is carried out by means of semi-structured interviews, which are then analyzed using technical methods of deductive analysis, where the analysis process starts from theory to facts and data collected. The results showed that the application of an interactive control system at PT. XYZ was less effective. This is because the company was late in responding to the strategic uncertainty it faced in 2018. However, in 2021, the company will not repeat the same mistake and chooses to respond directly to the strategic uncertainty by choosing a control system.

References

Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010

Febrinaldi, F., Zaitul, Z., & Rifa, D. (2016). PENGARUH KERANGKA LEVERS OF CONTROL (LOC) DAN ORGANIZATIONAL LEARNING TERHADAP PENINGKATAN ORGANIZATIONAL PERFORMANCE (Studi Empiris Pada Perusahaan Jasa Kesehatan Propinsi Sumatera Barat). Abstract of Undergraduate Research, Faculty of Economics, Bung Hatta University, 8(1).

Gudnanto, S. R. (2011). Pemahaman Individu Teknik Non-tes. Nora Media Enterprise.

Ismail, T. (2014). Interactive Control System Dan Strategi Untuk Meningkatkan Pembelajaran Internal Studi Kasus Pada Industri Kreatif Di Jawa Barat. Jurnal Organisasi Dan Manajemen, 10(1), 1–14. https://doi.org/10.33830/jom.v10i1.102.2014

Simons, R. (2014). Performance Measurement and Control Systems for Implementing Strategy. Harvard Business School Press.

Siwu, S., Saerang, D., & Tirayoh, V. (2021). ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL PADA PT TASPEN (PERSERO) KANTOR CABANG MANADO. GOING CONCERN: JURNAL RISET AKUNTANSI, 16(2), 119–126. https://doi.org/10.32400/gc.16.2.35965.2021

Stake, R. E. (2006). Multiple case study analysis. The Guilford Press.

Sugiyono. (2019). Metodologi Penelitian Kuantitatif dan Kualitatif dan R&D. Alfabeta.

Triwacananingrum, W. (2018). Interactive Control System Analysis On Corporate Sustainability Performance: Good Corporate Governance as Mediating Variable. AKRUAL: Jurnal Akuntansi, 10(1), 47–56. https://doi.org/10.26740/jaj.v10n1.p47-56

Downloads

Published

2023-10-30

Issue

Vol. 4 No. 2 (2023): Oktober 2023

Section

Artikel

License

Copyright (c) 2023 Jurnal Manajemen Bisnis dan Keuangan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.