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Journal : JURNAL BISNIS STRATEGI

PERAN SISTEM KONTROL MANAJEMEN DALAM PENCAPAIAN KINERJA STRATEGIK Syafruddin, Muchamad
JURNAL BISNIS STRATEGI Vol 13, No 2 (2004): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.27 KB) | DOI: 10.14710/jbs.13.2.208-216

Abstract

The objective of this research is to obtain and formulate fitness and properness between the differences strategic patterns tor the companies characterized differences and the management control systems also characterized difference. Based on the analytical study, this research shows that there are differences strategic patterns tor the companies characterized differences. The differences strategic patterns include of entrepreneurial, adaptive, and planning mode (Mintzberg, 1973a); performance-maximizing, sales-maximizing, and cost-minimizing (Utterback and Abernathy 1975); defender, prospector, analyzer, and reactor (Miles and Snow 1978); andoverall cost leadership, differentiation, and focus (Porter 1980). This research also shows that optimum performance can be achieved by congruence between the differences strategic patterns tor the companies characterized differences and the management control systems also characterized difference.
KEEFEKTIFAN KENDALI ORGANISASI: PERSPEKTIF TEORI AGENSI Syafruddin, Muchamad
JURNAL BISNIS STRATEGI Vol 5, No 3 (2000): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.504 KB) | DOI: 10.14710/jbs.5.3.59-68

Abstract

The objective of this article is whether the relationship between effectiveness of organizational control and agency costs exists. To examines those relathionship, explore to prior studies conducted, both empirical and analytical studies. However, the result of examination can be followed by empirical study.The result of examination shows that there is relationship between effectiveness of organizationalcontrol and agency costs. Effectiveness of organizational control is viewed based on the type of organizaitional control include of (I) behavior control, (2) output control, and (3) cultural and socialization control. Meanwhlle, agency costs are viewed based on (1) managerial stock ownership, (2) presence of accounting based bonus plan, (3) large individual percentage of stock ownership/diffusion of ownership, and (4) leverage.