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Journal : Jurnal Akuntansi Multiparadigma

KRITIK BERBASIS TEORI DINAMIKA SPIRAL ATAS TIPOLOGI KONSEP SISTEM PENGENDALIAN MANAJEMEN Kahar, Abdul; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.77 KB)

Abstract

Abstrak: Kritik Berbasis Teori Dinamika Spiral atas Tipologi Konsep Sistem Pengendalian Manajemen. Penelitian ini bertujuan mengkonstruksi sebuah model tipologi sistem pengendalian manajemen. Paradigma post-positivistik digunakan untuk mendapatkan pemahaman sistem pengendalian pada perusahaan PT Hadji Kalla. Hasil penelitian menunjukkan bahwa terjadi adaptasi, internalisasi, dan konvergensi nilai-nilai antara nilai-nilai Hadji Kalla dan Toyota. Nilai-nilai kearifan lokal suku Bugis-Makassar seperti: sipakatau, Getteng, mappakalabbi’, assamaturu, sipatuo-sipatokkong dapat ditemui pada PT Hadji Kalla, sementara nilai-nilai kearifan bangsa Jepang seperti: kaizen, jidoka, heijunka, hoshin, genchi gembutsi dapat diidentifikasi pada Toyota. Internalisasi nilai-nilai kearifan siri na pesse ke dalam konsep pengendalian manajemen merupakan konstruksi model sistem pengendalian manajemen holistik.Abstract: Spiral Dynamics Theory-Based Criticism Typology Management Control Systems Concepts. This study aims to construct a typology model of management control systems. Post-positivism paradigm was used to find the meaning of management control system on PT Hadji Kalla (HK). The result shows the adaptation, internalization, and convergence between HK’s and Toyota’s values in the practices. The values of local Bugis-Makassar wisdom such as sipakatau, Getteng, mappakalabbi, assamaturu, sipatuo-sipatokkong can be found in the HK’s values, while the Japanese’s wisdom like: kaizen, jidoka, heijunka, hoshin, genchi gembutsi can be identified as Toyota’s. Internalizing the values of siri na pesse wisdom into the management control system concept become a holistic management control system construction.
KRITIK BERBASIS TEORI DINAMIKA SPIRAL ATAS TIPOLOGI KONSEP SISTEM PENGENDALIAN MANAJEMEN Abdul Kahar; Selmita Paranoan
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.77 KB) | DOI: 10.18202/jamal.2014.04.5010

Abstract

Abstrak: Kritik Berbasis Teori Dinamika Spiral atas Tipologi Konsep Sistem Pengendalian Manajemen. Penelitian ini bertujuan mengkonstruksi sebuah model tipologi sistem pengendalian manajemen. Paradigma post-positivistik digunakan untuk mendapatkan pemahaman sistem pengendalian pada perusahaan PT Hadji Kalla. Hasil penelitian menunjukkan bahwa terjadi adaptasi, internalisasi, dan konvergensi nilai-nilai antara nilai-nilai Hadji Kalla dan Toyota. Nilai-nilai kearifan lokal suku Bugis-Makassar seperti: sipakatau, Getteng, mappakalabbi’, assamaturu, sipatuo-sipatokkong dapat ditemui pada PT Hadji Kalla, sementara nilai-nilai kearifan bangsa Jepang seperti: kaizen, jidoka, heijunka, hoshin, genchi gembutsi dapat diidentifikasi pada Toyota. Internalisasi nilai-nilai kearifan siri na pesse ke dalam konsep pengendalian manajemen merupakan konstruksi model sistem pengendalian manajemen holistik.Abstract: Spiral Dynamics Theory-Based Criticism Typology Management Control Systems Concepts. This study aims to construct a typology model of management control systems. Post-positivism paradigm was used to find the meaning of management control system on PT Hadji Kalla (HK). The result shows the adaptation, internalization, and convergence between HK’s and Toyota’s values in the practices. The values of local Bugis-Makassar wisdom such as sipakatau, Getteng, mappakalabbi', assamaturu, sipatuo-sipatokkong can be found in the HK’s values, while the Japanese’s wisdom like: kaizen, jidoka, heijunka, hoshin, genchi gembutsi can be identified as Toyota’s. Internalizing the values of siri na pesse wisdom into the management control system concept become a holistic management control system construction.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Ardiah, Rida Arfan Arfan Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf betty betty Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim FITRI, RUHIL Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Meldawati, Lucyana Miluana, Miluana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Rahma Masdar Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Zuly Qodir ⁠Erviandy, ⁠Erviandy