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Penggunaan Kerangka Levers of Control Dalam Sistem Pengendalian Manajemen

Hasan Fauzi Faultas Ekonomi Universitas Sebelas Maret

Pendahuluan Salah satu problem berat yang dihadapi para manajer saat adalah menjaga agar perusahaan tetap terkendali, efisien, dan produktif serta tetap memberikan kebebasan kepada pihak pihak terkait untuk berkreasi, berinovasi, dan berfleksibilitas di dalam menjelankan aktivitas perusahaan! Pemberian terlalu banyak otonomi kepada subordinate akan berdampak pada situasi yang membahayakan perusahaan! Pada perusahaan yang tingkat otonominya tinggi, orang orang di organisasi bebas melakukan kreasi dan inovasi dalam menjalankan tugas dibebankan kepada mereka! Situasi seperti ini sangat riskan terhadap perilaku yang aspek menyimpang,yang akan membahyakan perusahaan se"ara keseluruhan, tidak hanya dari aspek keuangan, akan akan tetapi juga aspek moral internal perusahaan serta hubungan dengan pihakeksternal! Situasi seperti digambarkan di atas bisa menjadi perusahaan masuk kedalam jebakan risiko yang selalu menghadap dalam perjalanan perusahaan! #isiki yang dimaksud bisa masuk dalam bebearapa kategori$ %&' (perasional risk, %)' asset imparment risk,%*' "ompetitive risk, dan %+' fran"hise risk! Sumber riski dimaksud bisa berasal dari kesalahahan kesalahan yang dihadapi perusahan baik yang bersifat omission, "ommission, in"omplete management information, dan ineffi"ien"ies , breakdo-n! Untuk mengantipasi kemungkinan timbulnya risiko menyimpang di atas, pada umumnya perusahaan merubah pola kebebasan para manajer ba-ah dengan "ara menerapkan sistem birokrasi! .alam lingkungan kerja seperti ini, penggunaan instruksi tentang bagaimana "ara melaksanakan pekerjaan diterapkan dan dilakukan penga-asan se"ara ketat oleh atasan untukmenjamin instruksi tersebut dilakukan dengan benar!

/amun dalam era sistem manajemen modern seperti sekarang ini "ara "ara pengendalian di atas sudah banyak ditinggalkan, ke"uali dalam perusahaan yang menghendaki adanya standarisasi tinggi dan perusahaan yang sifat aktivitas yang berulang ulang! Perlu disadari bah-a tingkat kreativitas yang tinggi bisa menyebabkan tingkat pengendalian yang rendah! .us, apa yang menyebabkan timbulnya trade off tersebut0 atauv1agaimana solusi untuk men"apai tingkat keseimbangan tersebut0 Menurut Simon, problem yang sebenarnya dihadapi oleh para manajer tersebut adalah penggunaan arti pengendalian yang selalu didifnisikan se"ara sempit! Umumnya mereka "enderung mendefinisikan sistem pengendalian dengan hanya siatem pengendalian diagnostik, yaitu sistem pengendalian yang hanya mengendepankan pen"apaian target dibandingkan! .engan memperluas konsep pengendalian maka sangat mungkin para ma najer bisa meningkatkan kreativitas dan inovasi tanpa kehilangan pengendalian! .alam hal ini Simon menambahkan tiga pilar ke dalam pengertian sistem pengendalian di atas$ %&' 1elief system, %)' 1oundary system, dan %*' sistem pengendalian interaktif! Levers of Control1 (ne important fun"tion of Management 2ontrol system) or "ontrol system for short is management tool to implement the organization strategy! (f the typologies in "ontrol system as dis"ussed in management "ontrol literature %for e3ample see 4nthony et al!, &55)6 Ma"iariello et at!, &55+6 Mer"hant et al!, )77*', Simons8 %&559b and )777' typology is the most "omplete and "omprehensive, in"luding$ belief system, boundary system, diagnosti" "ontrol system, and intera"tive "ontrol system! :n "orporate performan"e evaluation, so far the "on"ept of "ontrol system has had some fla-s! :t has imbalan"es due to the domination of finan"ial aspe"t! :n addition, it has "reated some parado3i"al situation bet-een "ontrol and innovation, opportunity and attention, and short term and long term goal, and human behavior! (ne reason of the problems is that
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Diadoptasi dari Fauzi et al. (2008)`

In this paper, management control system or control system or short is de ined as ormal (also in ormal), in ormation!"ased on routine and procedures managers use to maintain or alter patterns in organization acti#ities ($imons, 1%%&" and 2000).

the old "on"ept of "ontrol system had been defined as diagnosti" "ontrol only! :n that definition of "ontrol, the "ontrol pro"ess had been fo"used on the matter of routine me"hanism or pro"ess of "omparing some e3pe"ted and realized performan"es! 4""ording to Simons %&55+, &559a, &559b and )777', to avoid the problem "on"ept of "ontrol system should be e3tended by adding three more levers$ belief system, boundary system, and intera"tive "ontrol system! ;he fun"tion of belief system is to inspire the people in an organization to sear"h for ne- -ays and alternatives by providing them -ith the organization8s "lear vision, mission, statement of purpose, and "redos through using formal and informal system! :t is e3pe"ted from the belief system me"hanism, "reativity and innovation in the organization -ill be "ontinuously updated to meet the e3pe"ted gro-th! ;he use of boundary system lever is meant to prevent un-anted impa"t of "reativity and innovation by setting some rules limiting people to do in the form of "ode of business "ondu"t, strategi" boundary, and internal "ontrol! ;he role of intera"tive "ontrol system is to provide an organization -ith solution to "ope -ith emerging strategi" un"ertainty and -ith ne- strategy given that emerging situation! Belief System3 1elief system is the one used in an organization to "ommuni"ate an organization8s "ore value to inspire people in the organization to sear"h for ne- opportunities or -ays to serve "ustomer8s needs based on the "ore values %Simons, &559, )777'! :n an organization the belief system has been "reated using variety of instruments su"h as symboli" use of information! ;he instruments are used to "ommuni"ate the organization8s vision, mission, and statement of purpose su"h that people in the organization "an -ell understand the organization8s "ore value! <estly et al! %&5=56 "ited in Simons, &559' supported the use of the instrument by arguing that great leaders and "ompetent managers understand the po-er of symbolism and inspiration! ;he benefit of using the symboli" instrument espe"ially at individual level is also provided by Feldman et al! %&5=&' by delineating that symbols produ"e belief and belief "an stimulate the dis"overy of ne- realities! :n this regard, <estly %&557 "ited Simons, &559' "ontended that managers -ill not be very eager to parti"ipate in sear"h for opportunities if they do
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Diadaptasi dari Fauzi et al.(2008)

not understand the beliefs of organization and are not get involved in "onverting the beliefs into a"tions and strategies! ;here is a need for an organization to formally "ommuni"ate the "ore value, espe"ially -hen it is fa"ing the dramati" "hange in business environment su"h as "ompetition, te"hnology, regulation and other fa"tors! ;he 2hange in the business environment "reates a need for strong basi" values to provide organizational stability %Simons, &559'! ;he importan"e of understanding the "ore is also supported by study of >otter %in Simons, &559' "on"luding that inspirational motivation "an be "reated by %&' "ommuni"ating vision that "an address the value of people in an organization, %)' permitting ea"h individual to be pleased about ho- he or she "an "ontribute to implementation of that vision, %*' Providing eager support for endeavor, and promoting publi" re"ognition and re-ard for all su""ess! ;he belief system "an make people in an organization inspired to "ommit to organization goal or purpose! :n this regard, "ommitment means believing in organizational value and -illing to attempt some efforts to a"hieve the organizational goal %Simons, &559'! ;herefore, the goal "ommitment "an lead to improved "orporate performan"e %?o"ke et al!, &5=='! ;he "on"lusion is "onsistent -ith -hat >lein et al! %&55=' found in their study on situation "onstraints in"luding goal "ommitment and sales performan"e! 2hong et al!%)77)' studying the effe"t of goal "ommitment and the information role of budget and job performan"e provides the same finding! ;he resultant of belief system is ne- opportunities that may "ontain some problems! ;he boundary system "on"erns on ho- avoid some risks of innovation resulting from the belief system %Simons, &559'! ;he risks that possibly emerge "an be operating, assets impairment, "ompetitive, and fran"hise risks %Simons, )777'! (n the other hands, the boundary system provides allo-able limits for opportunity seeker to innovate as "onditions en"ouraged in the belief system! Boundary System4 ;here are t-o instrument used in boundary system to establish the limit in order avoid the risks$ business "ondu"t and strategi" boundaries %Simons, &5596 Simons, )777'!
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%+'

Diadaptasi dari Fauzi et al. (2008)

;he business "ondu"t boundaries are fo"used on behavior of all employees in an organization! ;he sour"e of the boundaries is of three folds$ so"iety8s la-, the organization8s belief system, and "odes of behavior promulgated by industry and professional asso"iation %@ate-ood and 2arroll, &55&6 Simons, &559'! <hen un"ertainty resulting from ne- opportunities is high or internal trust is lo-, the business "ondu"t boundary is highly needed %>anter in Simons, &559'! :n the environment of high un"ertainty, %Mer"hant, &557 in Simon &559' found that "han"es to manipulate the profit figures by managers is high! ;he manipulation is one of risks that "an endanger the managers8 "ompany! ;herefore, the business "ondu"t boundary -ill be imposed in that situation to avoid the risk and, in turn, improve the "orporate performan"e! ;he lo- in internal trust "an result in the absen"e of shared "ommitment to the organization goal! /o "ommitment to goal "an affe"t the "orporate performan"e! ;he obje"tive of applying the business "ondu"t boundary is to maintain the employee8s "ommitment to organization goal and, in turn, "an improve the "orporate performan"e! Strategi" boundaries are defined as rules and limitation applied to de"isions to be made by managers needing the organization8s resour"e allo"ation as response of opportunities identified in the belief system %Simons, &559 and )777'! 4ppli"ation of #(: of )7A as hurdle rate in the "apital budgeting de"ision is one e3ample! Updated negative list on business area that is not allo-ed to go into is another e3ample! :n his study using "ase approa"h in U> ;ele"ommuni"ation "ompany, Marginson %)77)' found that the boundary system strategi" boundary "an motivate people in that "ompany to sear"h for ne- ideas or opportunities -ithin the pres"ribed a""eptable area! ;hus, if -ell implemented, this system "an avoid the potential risks and, in turn, "an improve the organization performan"e! Diagnostic Control System .iagnosti" "ontrol system is the one used by management to evaluate the implementation of an organization8s strategy by fo"using on "riti"al performan"e variables, -hi"h are the ones that "an determine the su""ess of strategy implementation and, at the same time, "an "onserve the management attention through the use of
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Diadaptasi dari Fauzi et al. (2008)

management by e3"eption %Simons, &559 and )777'! 4s a system relying upon the feedba"k me"hanism, the diagnosti" "ontrol system is an e3ample of appli"ation of single loop learning -hose purpose is to inform managers of out"omes that are not meeting e3pe"tation and in a""ordan"e -ith plan %4rgyris, &5BB in Simons,&559 6 <idener, )77C and )77B'! ;he single loop learning is a part of organization learning that indi"ates benefits of implementing management "ontrol system in general! (rganizational learning originates in histori"al e3perien"es that are then en"oded in routines %?evitt and Mar"h, &5==6 "ited <idener, )77C and )77B'! 1ased on histori"al e3perien"es, the organization adopts and formalizes Droutines that guide behaviorE %?evitt and Mar"h, &55=, *)7'! ;herefore, "ontrol system "an be said to be a learning tool! ;o support this "on"lusion, >loot %&55B', in his study using "ase study approa"h, investigated the link bet-een "ontrol system and organizational learning and found that "ontrol system "an fa"ilitate organization "ontrol! 1ased on organization theory literatures, organization learning has impa"t on performan"e %Slater and /arver, &5596 ?evitt and Mar"h, &5=='! ;he argument underlying the asso"iation is that organization learning is very "riti"al to "ompetitive advantage! (rganization -ith learning orientation -ill have improved performan"e %;ippin and Sohi, )77*'! 2henhal %)779' provided support for the finding by investigating the relationship of "ontrol system and delivery servi"e using organization learning as mediating variable! :n addition to providing organization learning aspe"t, the use of diagnosti" "ontrol system also "an "onserve management attention trough the appli"ation of management by e3"eption tool %Simons, &559 and )777'! <ith the tool, the "ontrol system reports to management only if the deviation things happen! ;herefore, effi"ient aspe"t -ill be resulted from the use of the tool! Simons %&55&' also provided empiri"al eviden"e from the health "are industry that managers feel overloaded -ith information if their attentions are fo"used on broad s"ope of "ontrol attributes and "on"luded that diagnosti" "ontrol system "ould fa"ilitate the effi"ient use of their attentions! 4""ording to S"hi"k et al! %in <idener, )77C and )77B', the information overload o""urs -hen demand for information e3"eeds its supply of time! ;o en"ourage the effi"ient use of management attentions %time', the management attentions should be fo"used on the "riti"al su""ess fa"tors and "ore "ompeten"e that are likely asso"iated -ith improved performan"e!

Interactive Control System6 :n an attempt to implement the organization strategy, it is ne"essary to note that strategy initially set in strategi" planning, often "alled intended strategy, in the "lassifi"ation of Mintzberg8s %&5B=' typology of strategy, may not be"ome realized strategy due to the fa"t that any strategy has inherent strategi" un"ertainty defined as e3ternal fa"tors resulting from market dynami"s, government regulation, and dramati" "hange in te"hnology triggering the intended strategy be"ome invalid %Simons, &5596 Simons, )777'! He proposed the use of :ntera"tive "ontrol system to solve the obsta"les! ;he "ontrol system -ill dete"t the driver of invalidity of intended strategy and follo- them up by -orking together bet-een top managers and their subordinates to "reate dialog and to share information in order to solve the problems! ;his pro"ess, if -ell designed, "an stimulate double loop learning in -hi"h the sear"h, s"anning, and "ommuni"ation pro"ess allo- the emergen"e of ne- strategies, strategy of -hi"h, in Mintzberg8s %&5B=' strategy typology, is often "alled emerging strategy! ?evit and Mar"h %&5==' e"hoed that situation by stating that if the stru"tural problems in organizational learning "annot be eliminated, they "an be mitigated! :n their study in the hospital area, 4lbernetty and 1ro-nel %&555' also support the "on"lusion that intera"tive "ontrol system "an fa"ilitate the organization learning!

Sistem Pengendalian Diagnostik! Sistem pengendalian ini dimaksudkan untuk mengukur progess terhadao ren"ana guna menjamin pen"apaian tujuan! .isamping itu, sistem ini juga mengukur apakah kinerja individual, departemen atau fasilitas produksi bisa men"apai tujuan penting! Meskipun demikian sistem ini tidak bisa menjamin efektivitas pengendalian,bahkan bisa juga menimbulkan kegagalan pengendalian! Belief System! Sistem ini berfungsi sebagai intrumen untuk menimbulkan inspirtasi dan meningkatkan komitmen terhadap nilai inti %"ore value' organisiasi! Para manajer bisa menjaga pengendalian dengan "ara mengartikulasikan dan mengkomunikasikan nilai dan arah yang mereka inginkan! .engan demikian sangat krusial bagi para manajer
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Diadaptasi dari Fauzi et al. (2008)

1uku adalah penjelasan tentang bagaimana manajer akan mengendalikan strategi dengan menggunakan empat pilar pengendalian$ beliefs system, boundary systems, diagnosti"s systems, dan intera"tive "ontrol syetem! Solusi untuk menyeimbangkan tension sebagaimana disebut diatas mendasari tidak hanya di dalam disain teknik sistem tapi juga di dalam pemahaman manajer terhadap penggunaan sistem tersebut se"ara efektif!! Pengendalian di organisasi di"apai dengan beberapa "ara$ surveillan"e hingga sistem feedba"k, so"ial sistem, dan "ultural system! Pengertian pengendalian yang digunakan terutama memfokus pada aspek informasi terhadap sistem pengendalian manajemen pilar yang digunakan para manajer untuk mentransmit dan memproses informasi di dalam orgnisasi! .efinisi sistem pengendalian manajemen yang dipakai

adalah$ Sistem pengendalian manajemen adalah proses yang digunakan manajer untuk mempertahankan dan merubah kebiasan di aktivitas organisasi! >arakteristik penting yang terdapat dalam difinisi tersebut adalah$ proses formal yang men"akup ren"ana, anggaran, dan market share monitoring system! Meskipun demikian proses yang bersifat informal yang mempengaruhi perilaku juga penting! >edua, sistem pengendalian manajemen merupakan sistem yang berbasis informasi! Manajer senior menggunakan informasi untuk berbagai tujuan$ memberikan signal kepada subordinate manajer tentang adanya pen"araian opportunitas, Sistem yang mengkomunikasikan ren"ana, goal, memonitor pen"apaian ren"ana dan goal, dan menginformasikan kepada yang lain mengenai emerging development! mempertahankan dan merubah kebiasaan aktivitas di orgnisasi! Pada gambar d atas bisnis strategi merupakan inti analisis! Pada level kedua gambar tersebut dikenalkan empat konsep yang harus dianalisis dan dipahami untuk keberhasilan implementasi strategi$ nilai inti, risiko yang harus dihindari, variabel kinerja kritis, dan ketidakpastian strategi! Masing masing konsep dikendalikan oleh pilar pengendalian yang berbeda! Pilar pengendalian tersebut adalah sebagai berikut$ &! Sistem belief$ digunakan untuk menginspirasi dan mengarahkan pen"arian oportunitas baru )! Sistem boundary$ digunakan untuk membatasi perilaku yang berusaha men"ari oportunitas *! Sistem pengendalian diagnostis$ digunakan untuk memotivasi, memonitor dan memberikan re-ard pen"apaian tujuan +! Sistem pengendalian interaktif$ digunakan untuk menstimulasi pembelajaran orgnisasi dan timbulkan ide ide dan strategi baru! Pengendalian Strategi Bisnis Sebelum mengembangkan prinsip untuk mengendalikan strategi, perlu dipahami terlebih dahulu apa yang dimaksud dengan pengertian strategi! Seperti konsep pengendalian, Henry Mintzberg mengidentifikasi empat pengertian strategi$ sebagai berbasis informasi menjadi sistem pengendalian pada saat digunakan untuk

ren"ana, sebagai patern of a"tion, sebagai posisi persaingan, dan sebagai perspektif! Masing masing pengertian dikendalikan dengan pilar pengendalian yang berbeda! Penggunaan strategi yang paling terkenal adalah sebagai ren"ana atau "ara yang diinginkan untuk bertindak! Pandangan ini berkaitan dengan konsep strategi dan taktik militer yang memungkinkan seorang jenderal mengembangkan ren"ana penyerangan dan mengeluarkan instruksi dan tentara melaksanakan perintah tersebut! .i dalam konteks perusahaan, sistem pengendalian diagnostik digunakan untuk untuk memberi komando dan mengendalikan melalui variabel kinerja kritis yang merupakan variabel yang paling esensial untuk men"apai tujuan perusahaan yang diinginkan! Strategi bisa disimpulkan dari konsistensi perilaku, -alaupun konsistensi itu tidak diartikulasikan dimuka! Manajer mengendalikan pola tindakan yang mun"ul,yang sering disebut dengan inisiatif yang bersifat spontanitas,dengan menggunakan sistem pengendalian interaktif untuk memfokuskan perhatian pada ketidakpastian strategi yaitu ketidakpastian yang bisa memperlemah dasar keunngulan persaingan saat ini! Pandangan strategi sebagai posisi memungkinkan perusahaan untuk memilih "ara "ara yang berbeda untuk bersaing di dalam pasar suatu produk! Perusahaan bisa memfokus pada diferensiasi produk, lo- "ost atau kelompok konsumen kusus! Strategi sebagai posisi memfokus pada kandungan atau substansi ekonomi terhadap strategi yang dipilih! Manajer bisa mengendalikan posisi strategis dengan menggunakan sistem boundary untuk memfokuskan perhatian orgnisasi terhadap risiko yang harus dihindari yaitu risiko potensial yang bisa didentifikasi tentang bagaimana perusahaan bersaing di pasar produk yang dipilih! Perusahaan seperti M".onald bisa juga memandang dunia sedemikian sehingga terdapat keterkaitan dengan sejarah dan kulturnya! .alam hal ini strategi sebagai perspektif atau "ara untuk melakukan sesuatu! .alam konteks ini strategi berhubungan dengan organisasi sebagai personality dengan individu! Manajer mengendalikan pengertian strategi ini dengan menggunakan sistem belief untuk mengkomunikasikan dan mengendalikan nilai inti tujuan usaha bersama

(rgnisasi merupakan instrumen yang di"iptakan untuk men"apai tujuan ! ;etapi organisasi juga mengandung multiaspek! (rgnisasi juga merupakan sistem so"ial, kumpulan individu yang se"ara bersama untuk men"apai kebutuhan so"ial dan personal! /orma kelompook dan pola kekuasaan bisa memengaruhi proses pengambilan keputusan internal! .isamping itu orgnisasi juga merupakan set hubungan diantara partisipasi yang memiliki kepentingan, masing masing pihak menyeimbangkan kebutuhan orgnisasi dan kesejahteraan pribadi! Masing masing aspek organisasi memberikan gambaran yang tidak lengkap terhadap apa itu yang dinamakan organisasi! Pandangan organisasi sebagai instrumen atau sistem so"ial atau kumpulan orang orang yang mempunyai kepentingan yang sama mengabaikan dimensi penting mengenai apa itu orgnisasi! ;eori yang efektif tentang pengendalian harus men"akup konsepsi yang multi aspek tentang fungsi orgnisasi! 1eredasarkan teori tersebut terdapat tiga dinamika orgnisasi yang men"erminkan kandungan aspek aspek orgnisasi$ dinamika yang men"iptkan nilai, dinamika yang membuat strategi, dan dinamika perilakuk manusia! pengendalian strategi perusahaan yang efektif! Dinamika !enci!ta "ilai Sebagai titik a-al, bisa kita pahami bah-a dasar utama timbulnya orgnisasi adalah untuk mengikat para individu yang bisa mengidentifikasi oportunitas dan memobilisasi sumber yang tersedia untuk mentransformasi oportunitas ke dalam nilai output! (rgnisasi di"iptakan untuk memberikan tujuan tersebut! Pada umumnya orgnisasi dibentuk oleh para individu yang per"aya bah-a bekerja dengan yang lain untuk men"apai tujuan bersama jauh lebih baik daripada bekerja sendiri! 4kan tetapi setelah orgtanizasi terbentuk hak organisasi tidak bersifat abadi,tetapi harus diperjuangkan! (rgnisasi mempertahankan haknya sepanjang dia dapat kompetensi yang dia miliki, merubah oportunitas menjadi barang dan jasa yang bernilai! dalam arti persaingan organisasi! >ompetensi organisasi menunjukkan bah-a orgnisasi efektif dan efisien dalam arti yang absolut dan Masing masing dinamika bisa menimbulkan konflik yang harus diatasi dan diseimbangkan sehaingga ter"apai

Para pengambil keputusan dibatasi dengan ketersediaan oportunitas! 1agi para manajer problem yang dihadapi bukan ketidaktersediaan oportunitas! (rgnisasi menghadapi oportunitas yang tidak terbatas! .engan demikian usaha untuk menstimulasi dan mengendalikan oportunitas menjadi dasar analisis strategi bisnis dan pengendalian! Manajer menghadapi oportunitas dari segala arah baik yang bisa didentifikasi maupun yang tidak! :novasi dan solusi tidak bisa di"iptakan tanpa atensi organisasi! (leh karena itu atensi organisasi menjadi hal penting untuk men"iptakan nilai organisasi! terhadap issue atau agenda tertentu! Ma3imizing #ertun (n Management attention %#(M', yang merupakan problem pokok dalm men"iptakan nilai, adalah menyeimbangkan unlimited opportunitas dengan limited atensi! Untuk men"ari oppurnity spa"e menjadi nilai outpu, tmanajer harus men"ari "ara untuk mengembangkan limited attensi! 4tensi menga"u pada alokasi kemampuan untuk memperoses informasi dalm organisasi

*nlimited +pportunity

,esource

,01*,- +2/-/3020-1

-ilai +utput

.imited /ttention

Dinamika Pem#uatan Strategi

4ssumption$ M2S merupakan tools untuk mengimplematsikan strategy! Strategi dibentuk dalam proses top do-n pro"ess %intended strategy'! .isamping itu terdapat juga emerging strategy yaitu straregi yang bersifat bottom up pro"ess! .engan demikian perlu ada keseimbangan antara intended strategy dan emerging strategy!

1he ,ole o 2anagement 4ontrol


%ctivities at all levels are steered #y t&e strategy

Strategy

Management Control Systems

$!erations

%ctivities of em!loyees lead to strategy im!lementation

Dinamika Perilaku Manusia 4da beberapa asumsi yang mendasari setiap orang untuk bergabung dalam suatu perusahaan$ %&' keinginnan untuk berlaku jujur, %)' keinginan untuk berkreasi, %*' keinginan untuk berkontribusi, dan %+' keinginan untuk berprestasi! .alam kenyataannya sering asumsi tersebut tidak sesuai! Faktor penyebab dan solusi terhadaotersebut bisa dijeaskan dalamtabelberikut

Potential 1o achie#e 1o contri"ute

Organizational Blocks .ac5 o ocus or o resources.

Managerial Solution

Control Lever

6uild and support Diagnostic control clear targets. systems. 6elie s systems.

*ncertainty a"out 4ommunicate purpose. core #alues and mission.

1o do right

7ressure or temptation. .ac5 o opportunity or ear o ris5.

$peci y and en orce rules o the game. +pen organizational dialogue to encourage learning.

6oundary systems. Interacti#e control syst

1o create

'oad Ma! Mata Kulai& Sistem Pengendalian Management

#eferensi

4bernethy, M!4!, and 1ro-nell, P! %&555'! D;he role of budgets in organizations fa"ing strategi" "hange$ an e3ploratory studyE! %ccounting( $rgani)ation and Society( )+* 4le3ander, F!<! and 4lan, #!<!%&5=9'! D;he Fit 1et-een ;e"hnology and Stru"ture as Predi"tor of Performan"eE! %cademy of Management +ournal %)=G+'! 4nthony #!, .earden, F!, and @ovindarjan, H! %&55)'! Management Contrtol System! Home-ood, :l!$ :r-in! 2hen, MF!%&55C'!E2ompetitor 4nalysis and :nterfirm #ivalry$ ;o-ard 4 ;heoreti"al :ntegrationE! %cademy of Management 'evie,, )&%&'$&77 &*+ 2henhall, #obert H! and Morris, .eigan! %&5=C'! I;he :mpa"t of Stru"ture, Environment, and :nterdependen"y on the Per"eived Usefulness of Management 4""ounting SystemI! -&e %ccounting 'evie, %Fanuary' 2henhall, #!H! )779! D:ntegrative strategi" performan"e measurement systems, strategi" alignment of manufa"turing, learning and strategi" out"omes$ 4n e3ploratory studyE! %ccounting( $rgani)ations and Society *7$ *59 +))! 2hong, H!#!, and 2hong, >!M!%)77)'! D1udget @oal 2ommitment and :nformational Effe"t of 1udget Parti"ipation Performan"e$ 4 Stru"tural EJuation Modeling 4pproa"hE! Be&avioral 'esearc& in %ccounting, &+$C9 =C! 2oenders, @ermK, 1isbe, Fosep, Saris, <illem E!, and 1atista Foguet, Foan Manuel! )77*! DModerating Effe"ts of Management 2ontrol Systems and :nnovation on Performan"e! Simple Methods for 2orre"ting the Effe"ts of Measurement Error for :ntera"tion Effe"ts in Small SamplesE* ,,,*ssrn*com Fisher, Foseph! %&559'! D2ontingen"y based resear"h on management "ontrol systems$ 2ategorization by ?evel of 2omple3ityE! Journal of Accounting Literature. (Hol &+' @atignon, H!, and Leureb, FM!%&55B'!EStrategi" (rientation of the Firm /e- Produ"t Performan"eE! +ournal of Marketing 'esearc&, *+%&'$BB 57! @ovindarajan, H! and @upta, 4! >! %&5=9'! D?inking 2ontrol Systems to 1usiness Unit Strategy$ :mpa"t on Performan"eE in Emmanuel, 2!#!, (tley, .!;, and Mer"hant, >!4! %Eds!' %ccounting for Management Control( :nternational ;hompson 1usiness Press, %&55C' @ovindarajan, H!%&5=='!E4 2ontingen"y 4pproa"h to a Strategy :mplementation at the 1usiness Unit ?evel$ :ntegrating 4 4dministrative Me"hanism -ith StrategyE %cademy of Management +ournal, *&%+'$=*= =9*!

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?evit, 1!, and Mar"h, F!@!%&5=='!E(rganizational ?earningE! %nnual 'evie, of Sociology, &+$*&5 *+7! ?iao, Oao Sheng! %)779'! D1usiness strategy and performan"e$ the role of human #esour"e management "ontrolE Personal 'evie,( *+%*'! Mar"iariello, F!4! and >irby, 2!F! %&55+'! Management Control System0 1sing %da!tavi Systems to %ttain Control! /e- Fersey$ Prenti"e Hall! Marginson, .avid E!% )77)'! DManagement 2ontrol System and ;heir Effe"t on Strategy Formation at Middle Management ?evel$ Eviden"e from 4 U>! (rganizationE! Strategic Management +ournal %/ovember Hol )*, /o! &&' Mer"hant, >!4! and Han .er Stede, <!4! %)77*'! Management Control System0 Performance Measurement( /valuation( and 2ncentive! England$ Prenti"e Hall! Mintzber, H!%&5B='!EPatterns in Strategy FormationE! Management Science %May, &5B=' (u"hi, <!@! %&5BB', D;he #elationship 1et-een (rganizational Stru"ture and

(rganizational 2ontrol,E %dministrative Science 3uarterly, )7 %&', 59P&&*! Simons, #!%&55&'! DStrategi" (rientation and ;op Management 4ttention to 2ontrol SystemE. Strategic Management +ournal &)%&' %Fan'$+5 C)! Simons, #! %&55+'!IHo- /e- ;op Managers Use 2ontrol Systems as ?evers of Strategi" #ene-al!I Strategic Management +ournal( &9 %Mar"h'$ &C5 &=5 Simons, #!%&559a'! I2ontrol in an 4ge of Empo-erment!I 4arvard Business 'evie, , B*%)' %Mar"h'$ = == Simons, #!%&559b'. Levers of Control0 4o, Managers 1se 2nnovative Control Systems to Drive Strategic 'ene,al! 1oston$ Harvard 1usiness S"hool Press Simons, #!%)777'! Performance Measurement and Control System for 2m!lementing Strategy0 te5t and Cases* /e- Fersey$ Prenti"e Hall Singhapakdi&, 4!, Salya"hivin, S!, Hirakul, 1! and Heerayangkur, H!%&557'!ISome :mportant Fa"tors Underlying Ethi"al .e"ision Making of Managers in ;hailandI!+ournal of Business /t&ics, Hol!)B,/o!*,pp!) Slater, S!F!, and /arver, F!2!%&559'!EMarket (rientation and (rganizational ?earningE! +ournal of Marketing, Fuly,95%*'$C* B+! Snell, S! %&55)', D2ontrol ;heory in Strategi" Human #esour"e Management$ ;he Mediating Effe"t of 4dministrative :nformation,E %cademy of Management +ournal, *9 %)', )5)P*)B! Soutar, @!, M"/eil, M!, Molster, 2!, &55+! ;he impa"t of the -ork environment on ethi"al de"ision making$ some 4ustralian eviden"e! +ournal of Business /t&ics &* %9', *)BP*+7! ;ippins, M!F!, and Sohi, #!S!% )77*'! :; "ompeten"y and firm performan"e$ :s organizational learning a missing link6 Strategi" Management Fournal 740 84 9 8:1* Horhies, .!<!, and Morgan, /!4!%)77*'!E4 2onfiguration ;heory 4ssessment of Marketing (rganization Fit -ith 1usiness Strategy and its #elationship -ith Marketing Performan"eE! +ournal of Marketing, CB%Fan'$&77 &&9!

<alker, (!2!, and #uekert, #!%&5=B'!EMarketing8s #ole in the :mplementation of 1usiness Strategies$ 4 2riti"al #evie- and 2on"eptual Frame-orkE! +ournal of Marketing, %Ful', 9&%*'$&9 **!

<estly, F!, and Mintzberg, H!%&5=B'!EHisionary ?eadership and Strategi" ManagementE! Strategic Management +ournal, &7 %Summer'$&B *)! <idener, S!>!)77C!E 4n Empiri"al 4nalysis of the ?evers of 2ontrol Frame-orkE! Pa!er !resented in %%%;s 2nternational Conference! <idener, S!>!%)77B'!E4n Empiri"al 4nalysis of ?evers of 2ontrol Frame-orkE! %ccounting( $rgani)ation( and Society, *)$B9B B==! <ynn <illiams, >atherine ?!H! %)77*'! D.eterminants of Effe"tiveness in /e- Qealand8s Publi" HospitalsE!,,,*ssrn*com