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All Journal Jurnal Widya Manajemen & Akuntansi The Indonesian Accounting Review Ilmiah Manajemen Bisnis Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Ekonomi Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) SULUH: Jurnal Abdimas INTEGRITAS : Jurnal Pengabdian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Abdi Insani Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan SENAPAS Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
Dyna Rachmawati
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

 1 
Implementasi Sistem Pengendalian Manajemen pada UMKM Batik Lasem Veronica Puspitasari; Dyna Rachmawati; Crescentia Shelfina
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.271 KB) | DOI: 10.35384/jkp.v15i1.161

Abstract

The competition between the newly established batik business and a business that has been handed down in Lasem Subdistrict has made an owner must have a management control system in his business which is useful for achieving the stated goals. This study will discuss the implementation of management control systems in Batik Lasem MSMEs with the aim of analyze strategic planning, budgeting, and performance measures in Griya Batik Gajah and Indah Aneka Warna, while also discussing comparisons between the two MSMEs. This research is descriptive research with the object of research in the Batik Lasem UMKM which has changed ownership for four years and eight years, namely Griya Batik Gajah and Indah Aneka Warna. The source of the data is taken from the results of interviews and observations with the owners of the batik businesses. The results showed that the stages in strategic planning, in Griya Batik Gajah and Indah Aneka Warna have not performed optimally because owners argued that batik business still belongs to small business. Phases in the preparation of the budget has not yet been performed in its entirety, the owner just do simple budget drafting. Performance measures also has not performed in its entirety, both companies did not do an evaluation in terms of employee retention because that employees enter by com-paring salary obtained is reasonable in the batik business, as well as the evaluation of the reduction time cycle is not done because the number of employees is in accordance with the existing work .
Co-Authors Adriana Anteng Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andrew Joewono Andrew Joewono, Andrew Anjelina Anjelina Antonius Susanto Chatarina Dian Indrawati Chow Poh Ling Cicilia Erna Susilawati Crescentia Shelfina Diyah Tulipa Esa, Ariston Oki Ester Putri Gita Pratiwi Gabriela Santoso Handayani, Nenik Hari Y, C. Bintang Ivan Gunawan Kristina, Natalia Laiman, Sean Jonathan Lorensius Anang Setiyo Waloyo Malehere, Mario Marvin Putra Martina Dwi Puji Astri Ongkorahardjo Matias Andika Yuwono Michelle Soegiharto Murdiyanto, Danang Mylano, Efferin Artjan Nathania Sandra Palit, Wilthy Clinton Freinadementz Pranjoto, Hartono Robik Anwar Dani Soegiharto, Michelle Srianta, Ignatius Suseno, Thomas Putut Indarto Suwiji, Novie Erawati Thomas Indarto Putut Suseno Veronica Puspitasari Veronika Rahmawati Winarto, Kezia Wirawan, Grace Yuwono, Matias Andika