Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia

Authors

  • Taufik Hidayat Politeknik Negeri Jember https://orcid.org/0000-0002-7117-2382
  • Financia Mayasari Politeknik Negeri Jember
  • Amar Subagiyo Politeknik Negeri Jember
  • Descha Giatri Cahyaningrum Politeknik Negeri Jember

DOI:

https://doi.org/10.47134/jobm.v2i1.14

Keywords:

Strategi, Management Control System, Perusahaan Manufaktur

Abstract

Penelitian ini mengkaji hubungan antara strategi dan penggunaan Management Control System (MCS). Karya ini menggunakan Structural Equation Modeling (SEM) sebagai alat analisis multivariat. Aplikasi AMOS Software 16 digunakan sebagai alat tambahan untuk menyelesaikan masalah dalam pemodelan SEM. Sampel untuk penelitian ini adalah manajemen menengah ke atas dari organisasi manufaktur. Temuan penelitian menunjukkan bahwa ada hubungan yang menguntungkan antara pendekatan yang diinginkan dan sistem kontrol interaktif. Ada hubungan yang menguntungkan antara strategi yang ditargetkan dan sistem kontrol diagnostik. Strategi yang muncul dan memiliki asosiasi yang baik. Strategi yang muncul dan sistem kontrol diagnostik menunjukkan bahwa tidak ada dampak. Temuan ini kompatibel dengan teori kontingensi. MCS dipengaruhi oleh pengaturan di mana MCS berfungsi, dan perlu diubah dengan tuntutan dan kondisi organisasi.

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Published

2024-03-02

How to Cite

Hidayat, T., Mayasari, F., Subagiyo, A., & Cahyaningrum, D. G. (2024). Rancangan Strategi dan Management Control System pada Perusahaan Manufaktur di Indonesia. Journal of Business Management, 2(1), 16–21. https://doi.org/10.47134/jobm.v2i1.14

Issue

Vol. 2 No. 1 (2024): April (In Progress)

Section

Articles

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Copyright (c) 2024 Taufik Hidayat, Financia Mayasari, Amar Subagiyo, Descha Giatri Cahyaningrum

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