ABSTRACT. Key Word: Management Control Systems, Effectiveness Sales, Sales Targets. vii. Universitas Kristen Maranatha

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1 ABSTRACT The main focus of the Management Control System is to control all activities of the company's operations. Effect of Management Control Systems in the company can be seen from the sales that always hit the target. The purpose of this study was to determine the extent to which the implementation of management control systems can affect the sales target. The method used in this study is hypothesis testing. Data taken based on questionnaires distributed to the CV. Duta Warna. Data were analyzed using simple regression methods. The results obtained through the calculation of SPSS 13.0 is the influence of management control systems on the effectiveness of sales targets. Key Word: Management Control Systems, Effectiveness Sales, Sales Targets. vii

2 ABSTRAK Fokus utama dari Sistem Pengendalian Manajemen adalah untuk mengendalikan semua kegiatan operasi perusahaan. Pengaruh Sistem Pengendalian Manajemen dalam perusahaan dapat dilihat dari hasil penjualan yang selalu mencapai target. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana pelaksanaan sistem pengendalian manajemen dapat mempengaruhi target penjualan. Metode yang digunakan dalam penelitian ini adalah pengujian hipotesis. Data diambil berdasarkan kuisioner yang dibagikan kepada CV. Duta Warna. Data dianalisis dengan menggunakan metode regresi sederhana. Hasil yang diperoleh melalui perhitungan SPSS 13.0 yaitu adanya pengaruh antara sistem pengendalian manajemen terhadap efektivitas target penjualan. Kata Kunci: Sistem Pengendalian Manajemen, Efektivitas Penjualan, Target Penjualan. viii

3 DAFTAR ISI Halaman HALAMAN JUDUL.... i HALAMAN PENGESAHAN.... ii SURAT PERNYATAAN KEASLIAN SKRIPSI.... iii KATA PENGANTAR.... iv ABSTRACT.... vii ABSTRAK.... viii DAFTAR ISI.... ix DAFTAR GAMBAR.... xiii DAFTAR TABEL.... xiv DAFTAR LAMPIRAN.... xv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, dan PENGEMBANGAN HIPOTESIS Tinjauan Pustaka Pengertian Sistem ix

4 2.1.2 Pengertian Pengendalian Pengertian Manajemen Pengertian Pengendalian Manajemen Lingkungan Pengendalian Manajemen Proses Pengendalian Manajemen Pengertian Sistem Pengendalian Manajemen Penjualan Pengertian Penjualan Jenis-jenis Penjualan Faktor-faktor yang Mempengaruhi Kegiatan Penjualan Pengertian Manajemen Penjualan Lingkungan Manajemen Penjualan Proses Manajemen Penjualan Efektivitas Penjualan Kerangka Pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN Objek Penelitian Profil Perusahaan Visi dan Misi Perusahaan Jenis Penelitian Operasional Variabel x

5 3.3.1 Pengertian Variabel Independen (X) Pengertian Variabel Dependen (Y) Lingkungan Pengendalian Manajemen Proses Pengendalian Manajemen Populasi dan Sampel Teknik Pengumpulan Data Analisis Data Pengujian Data Pengujian Validitas Pengujian Reliabilitas Penetapan Hipotesis Penetapan Tingkat Signifikasi Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Pengujian Data Pengujian Validitas Pengujian Reliabilitas Analisa Data Terhadap Sistem Pengendalian Manajemen Analisa Data Terhadap Efektivitas Penjualan Pengaruh Sistem Pengendalian Manajemen (X) Terhadap Efektivitas Penjualan Analisis Regresi Sederhana xi

6 4.1.5 Penetapan Hipotesis Analisis Korelasi Koefisien Determinasi Pembahasan BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xii

7 DAFTAR GAMBAR Halaman Gambar 1 Elemen-elemen Proses Kendali... 9 Gambar 2 Proses Pertukaran Gambar 3 Proses Manajemen Penjualan Gambar 4 Hubungan Antara Pengendalian Manajemen dan Aktivitas Lainnya Gambar 5 Kerangka Pemikiran Gambar 6 Garis Kontinum Sistem Pengendalian Manajemen Gambar 7 Garis Kontinum Efektivitas Penjualan Gambar 8 Kurva uji T xiii

8 DAFTAR TABEL Halaman Tabel 3.1 Operasional Variabel Tabel 3.2 Pedoman Untuk Memberikan Interpretasi Terhadap Koefisien Korelasi Tabel 4.1 Pengujian Validitas X dan Y Tabel 4.2 Realibilitas Variabel X Tabel 4.3 Realibilitas Variabel Y Tabel 4.4 Tanggapan Responden Mengenai Sistem Pengendalian Manajemen Tabel 4.5 Tanggapan Responden Mengenai Efektivitas Penjualan Tabel 4.6 Analisis Regresi Linear Sederhana Tabel 4.7 Analisis Korelasi Pearson xiv

9 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Data Kuesioner Variabel X Data Kuesioner Variabel Y Rekap Validitas dan Reliabilitas Pengujian Reliabilitas Variabel X dan Y Perhitungan SPSS xv

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ABSTRAK. Kata kunci : sistem penilaian kinerja, sistem penghargaan, kinerja karyawan.

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ABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha

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ABSTRAK. ix Universitas Kristen Maranatha

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ABSTRACT. Keywords: Good Corporate Governance, Internal control, Internal audit, Fraud. viii. Universitas Kristen Maranatha

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ABSTRACT. Keywords: Balanced Scorecard, performance. Universitas Kristen Maranatha

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ABSTRACT. Keywords: Total Quality Management, quality costs. Universitas Kristen Maranatha

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By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT

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ABSTRAK. Kata Kunci : Tax compliance cost, tax service quality, tindakan tax evasion. vii. Universitas Kristen Maranatha

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ABSTRACT Effect of Employee Competence And Physical Work Environment On Employee Performance at Green House Property.

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ABSTRAK. Kata kunci : Gaya kepemimpinan, kompensasi, dan motivasi. vii. Universitas Kristen Maranatha

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ABSTRACT. Keywords: Operational Audit, Effectiveness, Health Care, Inpatient, Hospital. viii. Universitas Kristen Maranatha

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ABSTRACT. Performance is the result obtained by an organization, whether the organization is

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ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha

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ABSTRAK. Kata-kata kunci: carbon accounting, corporate social responsibility, sustainability reporting

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ABSTRACT. Keyword: management accounting control system, horizontal control, and team performance. vii. Universitas Kristen Maranatha

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ABSTRAK. Kata kunci: Nomor Pokok Wajib Pajak (NPWP), kepatuhan Wajib Pajak. Ix Universitas Kristen Maranatha

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ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD)

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ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK)

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ABSTRACT. Keywords: tax planning, compliance corporate taxpayer, tax planning formal aspects. vii Universitas Kristen Maranatha

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ABSTRACT. Keywords: Aauditor internal, effectiveness of internal control of sales. iii. Universitas Kristen Maranatha

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ABSTRACT. Keywords : Influence Leadership, Employee Performance. viii. Universitas Kristen Maranatha

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ABSTRACT. Keywords :internal audit, effectiveness, internal control, and inventory.

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ABSTRACT. Keywords: Accounting Information Systems, Internal Control Systems Payroll and Wage, Effectiveness of Internal Control System

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ABSTRACT. Keywords: Restaurant tax, internal control structure, and the restaurant tax billing. vii. Universitas Kristen Maranatha

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DAFTAR ISI. repository.unisba.ac.id

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DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN...

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ABSTRACT. Keyword : work stress, work performance, labor conflict, workload, working time, leadership influence. Universitas Kristen Maranatha

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ABSTRACT. Keywords: intensification of tax, extending the tax, tax revenue center

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ABSTRACT. Key words: marketing costs, premium income. Universitas Kristen Maranatha

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ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha

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ABSTRACT. Keywords: perception, auditor work environment, career choice. vii. Universitas Kristen Maranatha

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DAFTAR ISI. ABSTRAK... iii. ABSTRACT... iv. KATA PENGANTAR... v. DAFTAR ISI... ix. DAFTAR TABEL... xiii. DAFTAR GAMBAR... xv. DAFTAR LAMPIRAN...

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ABSTRAK. hubungan antara perusahaan dengan pelanggannya ( Relationship Marketing ).

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ABSTRACT. Keywords: The management commitment on service quality, training, empowerment, rewards, job satisfaction.

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ABSTRACT. Keywords: Internal audit, fraud, and prevention of fraud. viii Universitas Kristen Maranatha

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ABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii

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ABSTRAK. Kata-kata kunci: sistem pengendalian manajemen, perencanaan strategis, dan kinerja karyawan

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ABSTRAK. Kata-kata kunci: Audit Operasional, Kualitas Pelayanan Karyawan Bagian Frontliner.

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ABSTRACT. excellent service, customer satisfaction, customer loyalty. vii. Universitas Kristen Maranatha

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ABSTRACT. Keywords: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha

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ABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha

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ABSTRACT. Key words: promotion, word of mouth, purchasing decisions.

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