ABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
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- Sucianty Tedjo
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is consistent with research-based view theory, which says that organizations need resource that are value added, rare, in-imitable, nonsubstitutable and can advance organization and compete with competitors, that is knowledge. So is the university, in order to compete, they must be able to manage a major asset in creating a competitive advantage is knowledge. To manage knowledge well, it takes management control system that supports the implementation of knowledge management. The purpose this thesis is to know the influence of management control systems on knowledge management at Maranatha Christian University. The study was conducted by through questionnaires distribution to 100 staff, employees of Maranatha Christian University. Data processing techniques using SPSS with simple regression analysis and Pearson's correlation coefficient. Results showed that correlation coefficient is with a significance level of <α (0.05), which means that there is positive between management control systems for knowledge management at the University Christian Maranatha. Key words: management control system, knowledge management, resource-based view theory vii
2 ABSTRAK Knowledge telah menjadi salah satu asset paling penting dalam organisasi di era informasi ini, karena knowledge mempunyai pengaruh yang sangat besar dalam menentukan kemajuan suatu organisasi. Hal ini sejalan dengan teori research based view, yang mengatakan bahwa organisasi membutuhkan sumber daya yang value, rare, in-imitable, dan non-substitutable yang dapat memajukan organisasinya dan bersaing dengan kompetitornya, sumber daya tersebut adalah knowledge. Begitu juga dengan universitas, agar dapat bersaing, harus mampu mengelola asset mereka yang utama dalam menciptakan keunggulan kompetitif yaitu knowledge. Untuk mengelola knowledge dengan baik, maka dibutuhkan sistem pengendalian manajemen yang mendukung penerapan knowledge management. Tujuan penulisan skripsi dengan judul Pengaruh Sistem Pengendalian Manajemen pada Knowledge Management pada Universitas Kristen Maranatha adalah untuk mengetahui seberapa besar pengaruh sistem pengendalian manajemen pada knowledge management di Universitas Kristen Maranatha. Penelitian dilakukan dengan pembagian kuesioner kepada 100 orang staff dan karyawan Universitas Kristen Maranatha. Teknik pengolahan datanya menggunakan program SPSS dengan analisis regresi sederhana dan koefisien korelasi Pearson, yang kemudian diperoleh hasil korelasi sebesar dengan tingkat signifikansi sebesar < α (0.05), yang artinya bahwa terdapat pengaruh positif antara sistem pengendalian manajemen terhadap knowledge management di Universitas Kristen Maranatha. Kata kunci: sistem pengendalian manajemen, knowledge management, resource based view theory viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR TABEL... DAFTAR LAMPIRAN... i ii iii iv vi vii viii xii xv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Tujuan Penelitian Manfaat Penelitian... 9 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Sistem Pengendalian Manajemen Definisi Sistem ix
4 2.1.2 Definisi Pengendalian Definisi Manajemen Definisi Sistem Pengendalian Manajemen Tujuan dan keunggulan Sistem Pengendalian Manajemen Elemen Sistem Pengendalian Manajemen Sistem Pengendalian Manajemen di Univesitas Teori Resource Based View Knowledge Management Definisi Knowledge Jenis Knowledge Knowledge Management Proses Knowledge Management Knowledge Management di Universitas Sistem Pengendalian Manajemen dan Knowledge Management Rerangka Pemikiran 40 BAB III METODE PENELITIAN Lokasi dan Waktu Penelitian Metode Penelitian Populasi dan Sample Operasionalisasi Variabel Teknik Pengumpulan Data.. 51 x
5 3.6 Analisis Data Rancangan Pengujian Hipotesis 56 BAB IV PEMBAHASAN Deskripsi Kuesioner Analisis Deskriptif Data Sistem Pengendalian Manajemen Struktur Pengendalian Manajemen Proses Pengendalian Manajemen Knowledge Management Knowledge Creation Knowledge Capture Knowledge Sharing Knowledge Access Knowledge Application Knowledge Protection Hasil Penelitian Uji Normalitas Uji Validitas Uji Reliabilitas Uji Korelasi Uji Hipotesis dengan Regresi Sederhana Uji Hipotesis 88 xi
6 4.3.7 Pembahasan Hasil Penelitian 89 BAB V SIMPULAN dan SARAN Kesimpulan Saran DAFTAR PUSTAKA 98 LAMPIRAN 113 RIWAYAT HIDUP PENULIS xii
7 DAFTAR TABEL Halaman Tabel I Skala Likert Tabel II Operasionalisasi Variabel Tabel III Interpretasi Nilai Korelasi Tabel IV Hasil Penyebaran Kuesioner Tabel V Profile Responden Tabel VI Kategori Penilaian. 61 Tabel VII Struktur Organisasi Di Universitas Kristen Maranatha...61 Tabel VIII Otonomi yang Didelegasikan Di Universitas Kristen Maranatha..62 Tabel IX Pengukuran Kinerja dan Balas Jasa Di Universitas Kristen Maranatha..64 Tabel X Sistem Informasi yang Mengalir Di Universitas Kristen Maranatha..65 Tabel XI Penentuan Sasaran dan Tujuan Di Universitas Kristen Maranatha...66 Tabel XII Pengevaluasian Prestasi Di Universitas Kristen Maranatha...67 Tabel XIII xiii
8 Pembuatan Keputusan Di Universitas Kristen Maranatha...68 Tabel XIV Peimplementasian Keputusan Di Universitas Kristen Maranatha 70 Tabel XV Penggunaan Umpan Balik Di Universitas Kristen Maranatha..71 Tabel XVI Knowledge Creation Di Universitas Kristen Maranatha...72 Tabel XVII Knowledge Capture Di Universitas Kristen Maranatha 73 Tabel XVIII Knowledge Sharring Di Universitas Kristen Maranatha...74 Tabel XIX Knowledge Access Di Universitas Kristen Maranatha...76 Tabel XX Knowledge Application Di Universitas Kristen Maranatha 77 Tabel XXI Knowledge Protection Di Universitas Kristen Maranatha.78 Tabel XXII Tabel XXIII Hasil Output Uji Validitas Variabel X 80 Hasil Output Uji Validitas Variabel Y 81 Tabel XXIV Uji Reliabilitas Variabel X dan Y 83 Tabel XXV Hasil Output Uji Korelasi 85 Tabel XXVI Tabel Anova.86 xiv
9 Tabel XXVII Tabel Model Summary.86 Tabel XXVIII Hasil Output Uji Regresi Sederhana...88 xv
10 DAFTAR LAMPIRAN Halaman Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Lampiran F Lampiran G Lampiran H Lampiran I Lampiran J Lampiran K Hasil Responden Variabel X Hasil Responden Variabel Y 111 Hasil Uji SPSS Validitas & Reliabilitas Variabel X 115 Hasil Uji SPSS Validitas & Reliabilitas Variabel 121 Hasil Uji SPSS Normalitas Hasil Uji SPSS Korelasi & Regresi 133 Output Frekuensi Kuesioner Hasil Profile Responden.158 Hasil Output Frekuensi Profile Kuesioner.161 Kuesioner 164 Tabel R hitung 171 xvi
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ABSTRAK Tujuan penelitian yang berjudul Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan di KPP Pratama Soreang adalah untuk mengetahui pelaksanaan pemeriksaan pajak dan mengetahui
ABSTRAK. Kata kunci : Karakteristik Pekerjaan, Employee Engagement.
ABSTRAK Unsur penentu kesuksesan suatu organisasi dalam menghadapi persaingan pasar adalah karyawan yang memilki engaged (keterikatan) yang baik. Employee engagement merupakan anteseden utama yang mempengaruhi
ABSTRACT. Keywords: Good Corporate Governance, Internal control, Internal audit, Fraud. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the effect of Good Corporate Governance, Internal Control, and Internal Audit on the Fraud. This research conducted at located on PT. Telekomunikasi
ABSTRACT. Keywords: Quality Service, Customer Satisfaction, Tangibles, Reliability, Responsiveness, Assurance, Empathy. Universitas Kristen Maranatha
ABSTRACT Due to the intense competition and encouraged by the advancement in technology, information and communication systems, the companies engaged in the service sector must be able to achieve competitive
ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT Operational audit should be able to control problems that might arise, usually a problem often faced is the employee performance. Each company held operational control which is expected to assist
ABSTRAK. Kata kunci: Customer Service, Store design and display, Communication mix, Location, Merchandise Assortment, Pricing
ABSTRAK Seiring dengan perkembangan zaman, maka perilaku konsumen pula ikut berubah. Konsumen saat ini tidak hanya mengkonsumsi suatu barang hanya karena butuh, melainkan sebuah lifestyle / gaya hidup
ABSTRAK. Kata-kata kunci: audit internal dan good corprate governance
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis apakah terdapat pengaruh peranan audit internal terhadap penerapan good corporate governance pada perusahaan BUMN di Bandung. Penelitian
ABSTRAK. Kata Kunci : Kualitas Layanan, Kepuasan Pasien, Customer Relationship Management. Universitas Kristen Maranatha
ABSTRAK Kota Bandung merupakan salah satu kota besar yang ada di Indonesia, dengan jumlah populasi penduduk yang terus meningkat dari tahun ke tahun, maka hal tersebut memacu pula laju peningkatan angka
ABSTRAK. Kata Kunci : Audit Internal, Pencegahan Kecurangan. vii. Universitas Kristen Maranatha
ABSTRAK Kecurangan juga sewaktu-waktu bisa terjadi dalam perusahaan. Segala bentuk kecurangan dapat dihindari jika pengendalian internal dalam perusahaan berjalan dengan baik. Dalam hal ini, audit internal
ABSTRACT. Keywords: Investment of Fixed Assets, Operating Income. vii Universitas Kristen Maranatha
ABSTRACT Development of services company information providers and communication encourage the emergence of competition in the business world. To be able to win the competition need a good quality service
ABSTRACT. Key words: differentiation, positioning, and purchasing decisions. xi Universitas Kristen Maranatha
ABSTRACT A growing number of competitors makes a lot of customers have a choice anyway to get the product in accordance with expectations. In a competitive market the product with the goal of creating
ABSTRACT. Keywords: Junior auditor, job satisfaction, and supervision measures. viii. Universitas Kristen Maranatha
ABSTRACT Junior auditor job satisfaction is strongly influenced by the actions of supervision. Good supervision course of action will produce a good job satisfaction, where it can cope with things that
ABSTRACT. Keywords: accounting information systems, internal control systems, the accuracy of credit. vii. Universitas Kristen Maranatha
ABSTRACT Credit as the main activities of banking, is a means of distribution of bank funds are invested by third parties by special agreement in the form of the loan principal amount, interest rate per
ABSTRACT. Keywords: accounting information systems sales and efforts to suppress the level of bad debts. vii. Universitas Kristen Maranatha
ABSTRACT Sales on credit will facilitate the company to get more customers. Accounts receivable is the largest asset for a company, so the management of accounts receivable is an important element in the
ABSTRACT. Keywords: operational audit, effectiveness, internal control, purchase. vii. Universitas Kristen Maranatha
ABSTRACT The situation of tight competition, require company to maintain its company operational continuity in order to be able to compete with other companies. Management must believe that one factor
ABSTRACT. Keywords : Experiential Marketing, Customer Loyalty
ABSTRACT The aim of this research is to analyze the influence and how much the influence of experiential marketing to Starbucks costumer loyality in Bandung, South java. This research consist of five Independent
ABSTRAK. Kata kunci : penilaian kinerja, kompensasi, produktivitas kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Penilaian kinerja dan Kompensasi terhadap Produktivitas kerja (Studi Pada PT Sinar Sakti Matra Nusantara). Populasi dalam penelitian
ABSTRACT. Key words: Total Quality Management and Effectiveness Operating Revenues. viii. Universitas Kristen Maranatha
ABSTRACT PT.Telkom,Inc is a provider of information and telecommunication companies and providers of telecommunication services and a largest complete network in Indonesia that provides telephone moving
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: 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 : Komitmen Organisasi, Organizational Citizenship Behavior (OCB), Budaya Organisasi. Universitas Kristen Maranatha viii
ABSTRAK Komitmen organisasional adalah suatu keadaan dimana seorang karyawan memihak organisasi tertentu, serta tujuan-tujuan dan keinginannya untuk mempertahankan keanggotaan dalam organisasi tersebut,
ABSTRACT. vi Universitas Kristen Maranatha
ABSTRACT Accounting Profession ( PPAk ) is a further education in higher education to get a degree accounting profession, to be served after completion of his education or undergraduate degree program