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All Journal Jurnal Manajemen dan Organisasi Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Manajemen Bisnis dan Keuangan Jurnal Ilmiah Wahana Pendidikan
Bachtiar, Emil
Universitas Indonesia, Jakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Levers of Control and Managerial Performance: The Importance of Belief Systems Ancella Anitawati Hermawan; Emil Bachtiar; Panggah Tri Wicaksono; Nia Pramita Sari
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.62612

Abstract

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.
APAKAH AKUNTANSI DAN ETIKA MEMBUAT TUJUAN PERUSAHAAN MENJADI LEBIH MULIA? Ratih Mayasari; Emil Bachtiar
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.32

Abstract

Abstrak – Apakah Akuntansi dan Etika Membuat Tujuan Perusahaan Menjadi Lebih Mulia?Tujuan Utama - Penelitian ini bertujuan untuk merumuskan tujuan perusahaan yang lebih mulia atau Authentic Higher Purpose (AHP) dengan mengaplikasikan utilitarisme dari filsafat etika.Metode - Penelitian ini menggunakan metode studi kasus melalui focused group discussion. Beberapa manajemen puncak sebuah perusahaan yang terkait sektor tersebut menjadi informan dalam penelitian ini.Temuan Utama - Penelitian ini merumuskan sistem kepercayaan perusahaan yang mengandung AHP yaitu kesetaraan sosial dan kesejahteraan pedagang. Sistem tersebut melampaui tujuan bisnis biasa yang cenderung berkisar pada keuntungan perusahaan. Hasil temuan menunjukkan relevansi levers of control (LoC) yang digunakan akuntansi manajemen untuk membantu organisasi melakukan kontrol pada level strategis.Implikasi Teori dan Kebijakan – Tujuan perusahaan tidak lagi hanya berpusat pada kepentingan perusahaan semata, melainkan juga dampak sosial bagi pihak lain. AHP berkontribusi bagi pengembangan akuntansi manajemen.Kebaruan Penelitian - Penelitian ini memberikan kebaruan pada topik LoC dalam akuntansi manajemen melalui rumusan AHP yang didukung filsafat etika. Abstract – Do Accounting and Ethics Make Company Goals Greater?Main Purpose - This study aims to formulate Authentic Higher Purpose (AHP) company goals by applying utilitarianism from ethical philosophy.Method – This study uses the case study method through focused group discussion. Several top management of a company related to this sector became informants in this study.Main Findings - This study formulates a corporate belief system that contains AHP, namely social equality and merchant welfare. The system goes beyond the usual business objectives, which revolve around corporate profits. The findings show the relevance of the levers of control (LoC) used by management accounting to help organizations exercise control at a strategic level.Theory and Practical Implications – Company goals are no longer solely centred on corporate interests but also on social impacts for other parties. AHP contributed to the development of management accounting.Novelty - This research provides novelty on LoC in management accounting through the AHP formulation, which is supported by ethical philosophy.
The Evaluation of the Implementation of Boundary System in B2B Relations with Suppliers (Case Study: A Retail Grocery, PT. X) Maria Kiftya, Ananda; Bachtiar, Emil
Jurnal Manajemen dan Organisasi Vol. 14 No. 3 (2023): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v14i3.47658

Abstract

The purpose of this research is to evaluate the implementation of the boundary system in an effort to better business to business (B2B) relations than the retail company PT. X to suppliers who conform to the concept of levers of control with the support of existing compliance programs in the company. Within the levers of control, the boundary system is a control strategy to determine the company's competitive position. This study used a qualitative methodology, which was designed as an intensive case study involving several methods of data collection and analysis including interviews, field observations and document analysis. The results of this study indicate the ineffectiveness of the boundary system in management support in the implementation of the boundary system, the application of business conduct boundaries, and the implementation of government regulations even though the compliance program in the PT. X company has been effective, causing the main dimensions of successful collaboration in business relations with suppliers to not be achieved.
Mengukur Efektivitas Interactive Control Systems: Studi Kasus pada Perusahaan Distributor Alat Kesehatan Manurung, Cindy Theresia; Bachtiar, Emil
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.139

Abstract

This study aims to evaluate the implementation of an interactive control system at PT. XYZ in the face of strategic uncertainty related to domestic component level (TKDN) policies. This evaluation was carried out due to the company's poor financial performance since the TKDN policy was issued. This is thought to have occurred due to the implementation of an interactive control system that was less effective in the company. The method used in this research is a case study, where data collection is carried out by means of semi-structured interviews, which are then analyzed using technical methods of deductive analysis, where the analysis process starts from theory to facts and data collected. The results showed that the application of an interactive control system at PT. XYZ was less effective. This is because the company was late in responding to the strategic uncertainty it faced in 2018. However, in 2021, the company will not repeat the same mistake and chooses to respond directly to the strategic uncertainty by choosing a control system.
Akuntabilitas dan Transparansi Laporan Keuangan Partai Politik di Indonesia Oktaviana, Sonya; Amarullah, Fitriani; Anggraita, Viska; Bachtiar, Emil
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2352

Abstract

PThis article is devoted to accountability and transparency of political party financial report in Indonesia, to review the compliance of preparing financial report as stated in regulations, and accordance relevant accounting standard. This is qualitative research using secondary data, analyzing political party financial report; as public entity receiving allocation from national budget. The result shows that majority of political party have not prepared financial report, or have prepared financial report but not audited yet. Novelty of this research is analyzing political party financial report comprehensively, refer to relevant regulation, and accounting standard. Contribution of this research is to recommend alternative ways to cope with regulation and accounting standard weaknesses
Evaluasi Diagnostic Control System dalam Upaya Pencapaian Target Penjualan PT XYZ Wahyuni, Fajar; Bachtiar, Emil
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p289-299.48696

Abstract

PT XYZ mengalami penurunan pencapaian target penjualan pada awal tahun 2024. Dengan kondisi tersebut, maka perlu dilakukan evaluasi terhadap sistem pengendalian manajemen yang diterapkan oleh perusahaan, khususnya sistem pengendalian diagnostik. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian diagnostik yang telah diterapkan oleh manajemen dalam upaya pencapaian target penjualan PT XYZ. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada PT XYZ yang bergerak di bidang manufaktur makanan. Data diperoleh melalui wawancara dengan beberapa manajer dan tenaga penjual, serta analisis dokumen internal perusahaan. PT XYZ telah menerapkan sistem pengendalian diagnostic dalam rangka pencapaian target penjualan. Perusahaan telah menetapkan target penjualan pada akhir tahun (untuk tahun berikutnya), membuat ukuran kinerja penjualan, merancang sistem insetif serta meninjau secara aktif laporan terkait penjualan. Penelitian menunjukkan bahwa PT XYZ telah efektif dalam menerapkan sistem pengendalian diagnostik namun terdapat beberapa hal yang menunjukkan kelemahan dalam penerapannya, sehingga rekomendasi akan diberikan dalam penelitian ini.
Evaluasi Keunggulan Kompetitif Klinik Kecantikan AYU Menggunakan Value Chain Analysis Angelica, Maria; Bachtiar, Emil
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk mengavaluasi aktivitas Klinik Kecantikan AYU menggunakan analisis Value Chain untuk melihat keunggulan kompetitifnya. Metode ini membantu mengidentifikasi aktivitas utama dan pendukung yang menciptakan nilai, serta mengevaluasi efektivitas sumber daya dan kapabilitas klinik dalam menghadapi persaingan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus dengan meneliti menggunakan wawancara mendalam dan observasi terhadap kinerja, proses, dan sistem. Hasil penelitian menunjukkan bahwa keunggulan kompetitif Klinik AYU ada pada aktivitas utama pada sales & marketing serta pada service, sedangkan pada aktivitas pendukungnya terdapat pada Human Resource Management yang didukung dengan kolaborasi dengan e-commerce, pelayanan berkualitas, serta pengelolaan sumber daya manusia yang adaptif. Namun masih banyak pengembangan yang harus dilakukan sehingga penelitian ini merekomendasikan penguatan strategi pemasaran berbasis data, pengembangan teknologi layanan, dan peningkatan kapabilitas sumber daya manusia untuk mencapai keunggulan berkelanjutan.
Co-Authors Amarullah, Fitriani Ancella Anitawati Hermawan, Ancella Anitawati Angelica, Maria Manurung, Cindy Theresia Maria Kiftya, Ananda Nia Pramita Sari Oktaviana, Sonya Panggah Tri Wicaksono Ratih Mayasari Viska Anggraita, Viska Wahyuni, Fajar