Internal Factor Analysis In Management Control System Design With Organizational Objectives As Intervening Variables In Blood Transfusion Unit PMI Jember
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Keywords:
Information Structure, Management Control System Design, Organizational Objectives
Abstract
This study aims to analyze the structure of the organization, program structure, information structure, administrative factors, behavioral factors and cultural factors in the design of control system management with organizational goals as an intervening variable. Data is taken from questionnaires that have been filled out by several respondents. Determination of the sample is done using the Slovin formula. The overall sample consisted of 30 respondents who were employees of UTD PMI Jember Branch in 2018. The results showed that the organizational structure showed a significant influence on organizational goals. While the variable program structure, information structure, administrative factors, behavioral factors and cultural factors do not show a significant effect on organizational goals. Variable organizational structure, program structure, information structure, administrative factors, behavioral factors and cultural factors show no significant effect on partial. Management control system design but simultaneously influenced. Organizational goals can be intervening variables between program structure, information structure, behavioral factors and cultural factors in the design of management control systems.Whereas organizational goals cannot be intervening variables between organizational structure and administrative factors in the management control system design.
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Adhitama,Satria.2017.Analisis Penerapan Sistem Pengendalian Manajemen Dengan Model Four Levels Of Control Di Pusat Pendidikan Dan Pelatihan Bea Cukai.
Aisa,Disa Fitri.2015. Analisis Faktor-Faktor yang Mempengaruhi Sistem Pengendalian Internal pada Organisasi Nirlaba.
Ajibolade, dan Solabomi O.2013. Management Accounting System Design and Company Performance in Nigerian Manufacturing Companies. British Journal Of Arts and Sciences.
Alexander,Ralph.m.1963. Design Of Landing Craft For Marine Corps Action. Naval Engineers Journal.
Ancok, Djamaludin.2012. Psikologi Kepemimpinan Dan Inovasi. Jakarta : Erlangga
Anshari, Endang Saifudin. 1978.Kuliah Al-Islam.Pustaka Bandung
Anthony ,Robert N dan Vijay Govindarajan, 2002. Sistem Pengendalian Manajemen, Diterjemahkan Oleh Kurniawan Tjakrawala, Edisi Satu.Jakarta : Salemba Empat.
Anthony ,Robert N, dan Vijay Govindarajan, 2005. Management Control System.Sistem Pengendalian Manajemen. Diterjemahkan Oleh Kurniawan Tjakrawala,Edisi Sebelas, Salemba Empat : Jakarta.
Anthony Robert, R; Govindarajan. 1998. Management Control System, Ninth Edition. The Mc Grow-Hill
Anthony, Robert dan David Young.2003. Management Control In Nonprofit Organizations 7th Edition.Boston : McGraw-Hill.
Dimyati dan Mujiyono.2009. Belajar dan Pembelajaran. Jakarta : PT. Rineka Cipta.
Empirical Analysis. Accounting, Organizations dan Society.
Flamholtz,Eric. 1996. Effective organizational control: A framework, Applications, and Implications. European Management Journal.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan SPSS. Semarang: Badan Penerbit UNDIP.
Gordon, Lawrence dan Danny Miller.1976. A Contingency Framework for The Design of Accounting Information Systems.Vol. 1.No 1. Hal 59-69.
Graves, Desmond.1986.Organization Behavior. Inc., New York, ros1r4ndy.blogspot.com
Grieves,Jim. 2000."Introduction: the origins of organizational development", Journal of Management Development .Vol19.No 5. Hal.345-447.
Hanna et al .2013. Pengukuran Budaya Organisasi Pada Industri Minuman Di Jawa Tengah Untuk Meningkatkan Daya Saing Di Era Global.
Haryaningrum,nirma.2009.Analisis Faktor-Faktor Yang Mempengaruhi Desain Sistem Pengendalian Manajemen Dan Pengaruhnya Terhadap Kinerja Keuangan Manufaktur Yang Memiliki SNI Di Jawa Timur.
Hasibuan, Malayu SP2010. Manajemen Sumber Daya Manusia. Jakarta : PT.Bumi Aksara.
Ivancevich, John M.2011.Organizational Behavior and Management.Boston: McGraw-Hill/ Irwin.
Lestari et.al. 2013. Pengukuran Budaya Organisasi Pada Industri Minuman di Jawa Tengah untuk Meningkatkan Daya Saing di Era Global. Prosiding Seminar Nasional Sains dan Teknologi 4. Vol 1. No 1. Fakultas Teknik Universitas Wahid Hasyim Semarang.
Luthans, F.1998.Organizational Behavior. 8th Edition,Boston : Irwin McGraw- Hill.
Marsuhin, M., Widagdo, S., & Murtadlo, M. 2018. Leadership, Discipline And Motivation Affecting To The Performance.MBA-Journal of Management and Business Aplication,1(1).
Mulyadi, 2001. Akuntansi manajemen Konsep, Manfaat dan Rekayasa. Salemba Empat: Jakarta.
Mulyadi,2007. Sistem Perencanaan Dan Pengendalian Manajemen. Jakarta : Salemba Empat.
Otley, DT 1980.”The Contigency Theory of Management Accounting .Achievement And Prognosis.” Accounting,Organizations And Society Vol.5 No. 4 Hal 413-428.
Pencapaian Visi, Misi dan Tujuan Organisasi. Jemi Vol 3. No 1.
Robbins, Stephen P. & A. Judge, Timothy .2011. Organizational Behavior.New Jersey:Fourteenth Edition. Pearson Education
Sevilla,C, G. Et. al. 1960. Research Methods. Quezon City : Rex PrintingCompany
Simons, R. 1987. Accounting Control Systems and Business Strategy: An
Simons, R. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press.
Suadi,Arif.1996. Sistem Pengendalian Manajemen. Yogyakarta : BPFE.
Sumarsan,Thomas.2010. Sistem Pengendalian Manajemen, Konsep,Aplikasi dan Pengukuran Kinerja . Jakarta : Indeks
Sunarto. 2005. Manajemen Sumber Daya Manusia Strategik. Yogyakarta: Amus.
Sunarto. S. KOM.2006. Teknologi Informasi Dan Komunikasi. Jakarta :Grasindo.
Supomo,Bambang dan Nur Indriantoro. Metodologi Penelitian Bisnis. Yogyakarta : BFEE UGM.
Syafie, Kencana.2006. Sistem Administrasi Negara Republik Indonesia (SANRI).
Syarfiyah,Lutfi. 2017. Analisis Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Kebijakan Deviden, Kinerja Keuangan dan Free Cash Flow Terahadap Nilai Perusahaan dengan Kebijakan Utang Sebagai Variabel Intervening.
Thoha, Miftah. 2010. Kepemimpinan dalam Manajemen Suatu Pendekatan Prilaku. Jakarta: PT. Raja Grafindo.
Wicaksono,widi cahyo .2013.Faktor- Faktor Mempengaruhi Efektivitas Pengendalian Intern Di Sektor Pemerintahan.
Widener, Sally K dan Laurie Burney .2007. Strategic Performance Measurement Systems, Job‐Relevant Information, and Managerial Behavioral Responses Role Stress and Performance.Mississippi State University
Winahyu,Chintanty.2006. Pengaruh Strategi Bisnis dan Budaya Terhadap Desain Sistem Pengendalian Manajemen Terhadap Hotel Berbintang
