THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A
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1 THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A Case Study at PT. INTI (Persero) ABSTRACT The intention of this research was to test the managerial controlling system at PT. INTI (Persero), whether the controlling system applied has a significant effect on the productivity of employees. A proper controlling system was very helpful in implementing the operation of PT. INTI (Persero). PT. INTI (Persero) is a company specializing in telecommunication. The productivity of employees is one of the key factors in a company s operations. High productivity of employees can be realized if the company applies a proper managerial controlling system. Moreover, a managerial controlling system implemented properly would of course enhance the productivity of employees. Although such a system is in fact not going well, but the existence of the system always has a very significant effect on the productivity of employees. Based on the results of analysis of the data collected, the managerial controlling system at PT. INTI (Persero) has a very strong effect on the productivity of employees. It could be seen from the fulfillment of the indicators such as satisfaction of specifications and consumers demands. Keywords: Controlling system, Productivity, Employees. vii
2 PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP PRODUKTIVITAS TENAGA KERJA PERUSAHAAN (Studi Kasus padapt. INTI (Persero)) ABSTRAK Alasan dilakukannya penelitian ini adalah untuk menguji sistem pengendalian manajemen di PT. INTI (Persero), apakah sistem pengendalian yang dijalankan memiliki pengaruh yang penting terhadap pencapaian produktivitas tenaga kerja. Sistem pengendalian yang baik sangat membantu jalannya operasi PT. INTI (persero) PT. INTI (Persero) adalah perusahaan yang bergerak di bidang telekomunikasi. Produktivitas tenaga kerja menjadi hal yang utama dalam operasi perusahaan. Tingkat produktivitas tenaga kerja bisa berjalan jika perusahaan memiliki sistem pengendalian manajemen yang baik. Sistem pengendalian manajemen yang dijalankan dengan baik tentu bisa mengefektifkan tingkat produktivitas tenaga kerja. Meskipun pada kenyataannya sistem itu tidak selalu berjalan dengan baik, tapi keberadaan sistem tetap memiliki pengaruh yang sangat besar terhadap berjalannya tingkat produktivitas tenaga kerja. Berdasarkan hasil analisis dari data-data yang diperoleh, sistem pengendalian manajemen di PT. INTI (Persero) sangat berpengaruh terhadap produktivitas tenaga kerja. Produktivitas itu terlihat dengan terpenuhinya indikator-indikator seperti terpenuhinya spesifikasi dan permintaan konsumen. Kata kunci: sistem pengendalian, produktivitas, tenaga kerja. viii
3 DAFTAR ISI HALAMAN JUDUL.i HALAMAN PENGESAHAN..ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI..iii KATA PENGANTAR.iv ABSTRACT vii ABSTRAK.viii DAFTAR ISI ix DAFTAR GAMBAR.xiii DAFTAR TABEL..xiv DAFTAR LAMPIRAN..xv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Peneltian Kegunaan Penelitian.7 BAB II TINJAUAN PUSTAKA 2.1 Pengertian Sistem.9 ix
4 2.2 Pengendalian Pengertian pengendalian Jenis-jenis pengendalian Cara pengendalian Sifat pengendalian Produktivitas Tenaga kerja Pengertian Tenaga Kerja Posisi Tenaga Kerja Sumber-sumber Tenaga Kerja Kriteria Penarikan Tenaga Kerja Pelatihan dan pengembangan karyawan Tujuan pelatihan dan pengembangan tenaga kerja Hubungan Antara Produktivitas Tenaga Kerja Dengan Sistem Pengendalian Manajemen.. 33 BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Perusahaan Visi, Misi, Motto PT. INTI..36 x
5 Visi PT. INTI Misi PT. INTI Motto PT. INTI Struktur Organisasi Perusahaan Aktivitas PT. INTI Metode Penelitian Jenis data Teknik pengumpulan data Variabel penelitian Teknik Pengembangan Instrumen Teknik Analisis Data dan Pengujian Hipotesis. 43 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Pelaksanaan Pengendalian Internal Perusahaan Lingkungan Pengendalian Penaksiran Resiko Aktivitas Pengendalian Informasi dan Komunikasi Pemantauan...55 xi
6 4.2 Hasil Pengumpulan Data Hasil Pengujian Data Kuesioner Analisis Pengendalian...57 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran xii
7 DAFTAR GAMBAR Gambar 2.1 Langkah-langkah Pokok Proses Pengendalian 16 Gambar 3.1 Struktur Organisasi PT. INTI.37 xiii
8 DAFTAR TABEL Tabel I Ikhtisar Variabel, Indikator, Sub indikator, Skala, dan Instrumen Pengukuran 42 xiv
9 DAFTAR LAMPIRAN Lampiran1 Kuesioner Penelitian Lampiran2 Rekapitulasi Jawaban Kuesioner xv
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ABSTRACT. Keywords: Tax Planning, Income Tax. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the difference of income tax before and after tax planning applied. This research uses descriptive method with paired sample t-test analysis. Data are
ABSTRACT. Writers observational object is sell operation role in increase. digital photo sell effectiveness on PT Kertasari Food.
ABSTRACT Writers observational object is sell operation role in increase digital photo sell effectiveness on PT Kertasari Food. Is one of sauce firm and chili sauce at Bandung, which is Jl. Sayuran No.
ABSTRACT. Keyword : Financial Compensation, Non Financial Compensation, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Management Control Systems is a very important factor in the company. One important part of the SPM that should receive more attention is labor. Labor is a major driver of the smooth running of
By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
ANALYSIS EFFECT OF MANAGEMENT CONTROL SYSTEM AND ORGANIZATIONAL LEARNING ON MANAGERIAL PERFORMANCE AT PT. KIMIA FARMA (Persero) Tbk UNIT RESEARCH AND DEVELOPMENT BANDUNG By : Tria Junika Wuri NRP 1051213
ABSTRAK. Kata kunci : audit, audit operasional, kinerja karyawan. iv Universitas Kristen Maranatha
ABSTRAK Karyawan merupakan salah satu sumber daya utama pada perusahaan yang perlu diperhatikan kinerjanya dalam rangka meningkatkan kemampuan perusahaan untuk bersaing pada era globalisasi ini. Kinerja
ABSTRACT. Key words: Method of recording and accrual-based accounting on a cash basis, revenues, expenses, accounts payable,and accounts receivable
ABSTRACT This study aims to determine the impact of the accrual basis method of recording and how companies can apply the accrual basis method of recording, so companies can find out the current income
ABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT Companies are required to be able to continue to grow and move forward in order to maintain the existence. Human factors, as factors supporting operations, is an important factor for achieving
ABSTRAK PENGARUH FAKTOR PSIKOLOGIS TERHADAP KEPUTUSAN PEMBELIAN MITSUBISHI PAJERO SPORT. (xvi + 96 halaman, 13 gambar, 8 tabel, 2 rumus, 7 lampiran)
ABSTRAK Fredtandi Setiawan (03320070015) PENGARUH FAKTOR PSIKOLOGIS TERHADAP KEPUTUSAN PEMBELIAN MITSUBISHI PAJERO SPORT (xvi + 96 halaman, 13 gambar, 8 tabel, 2 rumus, 7 lampiran) Tingkat penjualan di
Keywords: Balanced Scorecard, Financial Perspective, Customers Perspective, Internal Business Process Perspective, Learnings and growth Perspective.
ABSTRACT To the face a revolutionary transformation in information age competition, a method of performance measurement that can accurately and comprehensively assess the company's performance is essentially
ABSTRAK. Kata Kunci: Dimensi Layanan Merek, Harapan dan Persepsi Konsumen, Kepuasan Konsumen
ABSTRAK Merek menjadi hal yang sangat penting untuk menunjukkan perbedaan keunggulan sebuah produk atau layanan dibandingkan dengan produk atau layanan lain. Penelitian ini bertujuan untuk menganalisis
ABSTRACT. Keywords: Experience Auditor, Professional Ethics, Materiality
ABSTRACT Research into consideration the materiality level is pretty much done, this research discusses the influence of experience auditor and professional ethics to the level of materiality considerations.
ABSTRACT. Keyword: performance measurement system, reward system, and Total Quality Management (TQM). vii. Universitas Kristen Maranatha
ABSTRACT The objective of this research is to examine whether there is a significance influence of performance measurement system and reward system on the effectiveness implementation of total quality
ABSTRACT. Key Words : Balanced Scorecard, Performance Measurement is Adequate. v Universitas Kristen Maranatha
ABSTRACT In order to enhance organizational performance, alignment of organizational and individual objectives within the organization is important. Accordingly, the performance appraisal system is needed
ABSTRACT. Key words: environmental uncertainty, organization culture, budgetary participation, and managerial performance.
ABSTRACT The purpose of this study is to determine the effect of environmental uncertainty and organizational culture on the relationship budgetary participation and managerial performance. In this regard,
ABSTRAK. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRAK. Kata kunci : sumber daya manusia, tenaga kerja, sistem pengendalian manajemen, pengendalian Internal, kinerja. Universitas Kristen Maranatha
ABSTRAK Sumber daya manusia sangat penting artinya di dalam menentukan kelangsungan hidup suatu perusahaan, Oleh karena itu selalu diperhatikan agar kelancaran jalannya perusahaan tetap terpelihara dan
ABSTRAK. iii. Universitas Kristen Maranatha
ABSTRAK Dalam suatu perusahaan, peran tenaga kerja manusia terdapat dalam keseluruhan aktifitas yang ada di perusahaan tersebut. Pelaksanaan aktifitas-aktifitas ini membutuhkan suatu pendelegasian wewenang
ABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company