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Behavioral and Cultural Control in Supporting Organizational Sustainability Syahrudin, Muhammad Syahrudin; Amelia Setiawan; Hamfri Djajadikerta
Business and Entrepreneurial Review Vol. 26 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v26i1.25042

Abstract

This study closely examines how research on behavioral control and cultural control has developed within management control systems. It also looks at how these two types of control work together to help organizations reach sustainability and the Sustainable Development Goals (SDGs), especially SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). The research uses a Systematic Literature Review (SLR) method based on the PRISMA framework. It analyzes 16 selected articles published between 2000 and 2025 from both international (Scopus-indexed) and national (SINTA-indexed) journals. The findings show that research has moved from focusing mainly on structures and psychology to more value-based, ethical, and sustainability-centered control models. The literature indicates that behavioral control works best when it is part of a strong cultural control system. This allows organizations to align their formal monitoring with shared values, ethical standards, and employee self-regulation. When both types of control are used together, they help improve organizational performance, ethical behavior, employee well-being, and the ability to adapt to digital and sustainability-focused environments. However, the review also points out some challenges, such as being too controlling, cultural mismatch, psychological burnout, and resistance to digital monitoring. This study helps by offering a combined framework that shows how behavioral and cultural control can work well together for sustainable organizational management. It also suggests that future research should consider different contexts, cross-cultural factors, and longer time periods.
Pemeriksaan Operasional: Menakar Efektivitas dan Efisiensi Manajemen Piutang pada Distributor Agribisnis Felicia, Jane; Djajadikerta, Hamfri
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.9150

Abstract

Sektor agribisnis berperan penting dalam perekonomian Indonesia melalui distribusi sarana produksi pertanian, namun penjualan kredit menimbulkan tantangan arus kas akibat keterlambatan pembayaran. Penelitian ini menganalisis prosedur pengelolaan piutang di CV. KBI, mengidentifikasi faktor penyebab keterlambatan, dan mengevaluasi efektivitas serta efisiensi operasional. Menggunakan pendekatan deskriptif kualitatif, data dikumpul melalui observasi langsung, wawancara semi-terstruktur dengan 4 informan kunci (Direktur, Accounting Manager, Sales Dan Marketing Manager, Serta Sales Executive ), serta analisis dokumen. Analisis data mengikuti tahapan pemeriksaan operasional: perencanaan, pelaksanaan lapangan, temuan, dan rekomendasi dengan triangulasi tematik. Hasil menunjukkan praktik suboptimal seperti prosedur lisan, pemantauan manual, dan absennya perjanjian kredit formal, menyebabkan penundaan pembayaran melebihi jatuh tempo serta gangguan likuiditas yang memerlukan target revenue yang tidak tercapai dan cashflow operasional perusahaan yang terganggu. Kesimpulannya, penerapan SOP tertulis, sistem akuntansi terintegrasi, dan penguatan penagihan akan meningkatkan stabilitas keuangan.
Co-Authors Adela Agustinus Susilo Aldifayan, Nisrina Amelia Setiawan Amelia Setiawan Andhella, Sylviana Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Audrey Aurelia Binekas, Bani Calista, Nissa Chandra, Haryani Devina Nathania Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Enung Nurhayati Erwin Kornelius Faninda, Sandra Fanji Farman Fannyra Lianty Felicia, Jane Felita Aileen Fransisca Ardieta Amabel Christy Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hanna Priscilla Haryani Chandra Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Irma Suryani Iskandar, Sesilia Abigail Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lilian Danil Lusanjaya, Gery Lusanjaya, Gery Raphael Marcella Virginia, Agnes Marjuka, Martinus Yuwana Marshanda Azalia Michael Michael Michael Michael Monica, Cassia Muhammad Syahrudin Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Patrick Pebrian Pratama Putri, Alma Nabila Kuntoro Rahman, Erpi Renisha Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Santoso, Nathalia Santoso, Urip Sasmitapura, Angga Setiawan , Amelia Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Susilo, Agustinus Sylvia Fettry Sylvia Fettry E.M Tanaya, Alicia Tarigan, Rita Corolina Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Widyawan, Margareta Jane Wijaya, Chandra Ferdinand Yane Devi Anna Yanuarita Hendrani Yeremias Budi Irawan Yuwono, Aurelia Marvetta