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

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Transkripsi:

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 12.00 with simple regression analysis and Pearson's correlation coefficient. Results showed that correlation coefficient is 0.675 with a significance level of 0.000 <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

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 12.00 dengan analisis regresi sederhana dan koefisien korelasi Pearson, yang kemudian diperoleh hasil korelasi sebesar 0.675 dengan tingkat signifikansi sebesar 0.000 < 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

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. 1 1.1 Latar Belakang... 1 1.2 Identifikasi Masalah... 8 1.3 Tujuan Penelitian... 9 1.4 Manfaat Penelitian... 9 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS.. 10 2.1 Sistem Pengendalian Manajemen... 10 2.1.1 Definisi Sistem... 10 ix

2.1.2 Definisi Pengendalian... 11 2.1.3 Definisi Manajemen... 12 2.1.4 Definisi Sistem Pengendalian Manajemen... 13 2.1.5 Tujuan dan keunggulan Sistem Pengendalian Manajemen... 15 2.1.6 Elemen Sistem Pengendalian Manajemen... 16 2.1.7 Sistem Pengendalian Manajemen di Univesitas... 19 2.2 Teori Resource Based View 21 2.3 Knowledge Management... 23 2.3.1 Definisi Knowledge... 24 2.3.2 Jenis Knowledge... 25 2.3.3 Knowledge Management... 30 2.3.4 Proses Knowledge Management... 34 2.3.5 Knowledge Management di Universitas 38 2.4 Sistem Pengendalian Manajemen dan Knowledge Management.. 39 2.5 Rerangka Pemikiran 40 BAB III METODE PENELITIAN... 46 3.1 Lokasi dan Waktu Penelitian... 46 3.2 Metode Penelitian.. 46 3.3 Populasi dan Sample... 47 3.4 Operasionalisasi Variabel. 47 3.5 Teknik Pengumpulan Data.. 51 x

3.6 Analisis Data 52 3.7 Rancangan Pengujian Hipotesis 56 BAB IV PEMBAHASAN. 57 4.1 Deskripsi Kuesioner.. 58 4.2 Analisis Deskriptif Data... 60 4.2.1 Sistem Pengendalian Manajemen. 61 4.2.1.1. Struktur Pengendalian Manajemen.. 61 4.2.1.2. Proses Pengendalian Manajemen... 66 4.2.2 Knowledge Management.. 72 4.2.2.1. Knowledge Creation. 72 4.2.2.2. Knowledge Capture. 73 4.2.2.3. Knowledge Sharing. 74 4.2.2.4. Knowledge Access... 76 4.2.2.5. Knowledge Application 77 4.2.2.6. Knowledge Protection... 78 4.3 Hasil Penelitian.. 79 4.3.1 Uji Normalitas 79 4.3.2 Uji Validitas... 79 4.3.3 Uji Reliabilitas 83 4.3.4 Uji Korelasi 84 4.3.5 Uji Hipotesis dengan Regresi Sederhana... 87 4.3.6 Uji Hipotesis 88 xi

4.3.7 Pembahasan Hasil Penelitian 89 BAB V SIMPULAN dan SARAN 93 5.1 Kesimpulan. 93 5.2 Saran... 97 DAFTAR PUSTAKA 98 LAMPIRAN 113 RIWAYAT HIDUP PENULIS... 178 xii

DAFTAR TABEL Halaman Tabel I Skala Likert..... 48 Tabel II Operasionalisasi Variabel... 49 Tabel III Interpretasi Nilai Korelasi... 55 Tabel IV Hasil Penyebaran Kuesioner... 57 Tabel V Profile Responden... 58 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

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

Tabel XXVII Tabel Model Summary.86 Tabel XXVIII Hasil Output Uji Regresi Sederhana...88 xv

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...107 Hasil Responden Variabel Y 111 Hasil Uji SPSS Validitas & Reliabilitas Variabel X 115 Hasil Uji SPSS Validitas & Reliabilitas Variabel 121 Hasil Uji SPSS Normalitas...132 Hasil Uji SPSS Korelasi & Regresi 133 Output Frekuensi Kuesioner...136 Hasil Profile Responden.158 Hasil Output Frekuensi Profile Kuesioner.161 Kuesioner 164 Tabel R hitung 171 xvi