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All Journal Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akuntansi dan Teknologi Informasi
Wiyono Pontjoharyo
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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WHEN EMOTION TAKES OVER: SISTEM KONTROL MANAJEMEN BERBASIS SOCIOEMOTIONAL WEALTH DALAM BADAN USAHA KELUARGA Michelle Magdalena; Wiyono Pontjoharyo
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.43867

Abstract

Abstrak. Dalam bisnis pasti akan dihadapkan dengan kondisi di mana pemilik harus mengambil keputusan. Tidak terkecuali bisnis yang dijalankan oleh keluarga. Badan usaha keluarga merupakan suatu organisasi unik yang berbeda dengan badan usaha lainnya. Dalam pengambilan keputusan manajerial, pasti keputusan yang terbaik yang akan diambil untuk membantu badan usaha nya mencapai tujuan. Badan usaha keluarga memiliki cara pengambilan keputusan yang agak berbeda dibandingkan bisnis lainnnya yang bukan keluarga. Setiap anggota keluarga yang berada dalam badan usaha keluarga cenderung lebih sering menggunakan perasaannya termasuk dalam pengambilan keputusan. Keputusan yang diambil terkadang tidak lazim bahkan tidak masuk akal bagi orang di luar badan usaha. Badan usaha keluarga tidak hanya menginginkan keuntungan dalam bentuk uang tetapi juga dengan socioemotional wealth mereka melalui badan usahanya. Ketika pemilik badan usaha membuat keputusan – keputusan yang bertujuan untuk mendapatkan socioemotional wealth, sistem kontrol manajemen dalam badan usaha itu pasti juga akan terpengaruh. Tesis ini akan mencari bagaimana sistem kontrol manajemen dikombinasikan dengan socioemotional wealth dapat berpengaruh dalam jalannya badan usaha keluarga. Penelitian ini merupakan penelitian kualitatif dengan desain interpretatif yang dilakukan terhadap PT S. Penelitian ini menunjukkan bagaimana dimensi dari socioemotional wealth dapat membantu PT S dalam menjalankan sistem kontrol manajemen dalam badan usaha nya dan membantu mereka dalam mencapai tujuan usahanya.Kata kunci: Badan usaha keluarga; Socioemotional wealth; sistem pengendalian manajemen
Cattari Ariya Saccani: The Essence of Buddhism Teaching in Management Control Systems Irma Cahyani Kawi; Wiyono Pontjoharyo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7458

Abstract

An organization or business entity has several goals including providing happiness to stakeholders, creating harmony with the surrounding environment and nature, and instilling ethical values that are universal-transcendental to each member. One of the important role holders in an organization or business entity is human resources, so that self-control of each individual is an important thing that needs attention. According to several studies that have been conducted, business entities or organizations that involve spiritual aspects in their activities have proven to be able to survive and thrive. Management Control Systems can contribute to creating this. The three dimensions contained in humans that are relevant to SPM that are important to control are, spirit, soul, and mind. Cattari Ariya Saccani is one of the teachings of Buddhism which contains self-control wrapped in its noble spiritual values and holds various dimensions of control that are different from MSS in general so that it is suitable for deeper digging into the unique essence of SPM. In this study using basic research, aims to provide input to existing theories, so that the Cattari Ariya Saccani based MSS conceptual model can balance MSS that are material, rational, and related to formal mechanisms.
The Control problem discovery formula: Practical framework in MCS for research and business Aris Surya Putra; Wiyono Pontjoharyo
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7258

Abstract

Purpose – This study develops a conceptual framework as a formula to systematically discover control problems within organizations by integrating organizational objectives, nature, and existing management control systems (MCS), so facilitating the solution process for research and business. Methods – This qualitative research uses six undergraduate students’ theses on MCS from diverse organizational contexts. It is based on information analysis from collected documentation through interviews, observations, and document analysis, completed with a triangulation method to minimize bias. Then, we do synthesis and exploration to construct an effective framework for discovering control problems. Findings – The study highlights that control problems often arise from misaligned objectives, organizational and cultural complexities, and deficiencies in MCS design and implementation. The proposed framework, as a formula, can connect organizational goals, nature, and MCS through iterative feedback loops, enabling organizations to discover root problems effectively and facilitate the solution development process. Implications – Practically, this framework provides an approach as a systematic formula and implemented in a structured way to help managers, researchers, and businessmen discover organizations’ control problems effectively. Originality – This research fills gaps in the MCS literature by offering a practical formula with mechanisms to demonstrate and explain the linkages between the symptoms of control problems and their root causes.
Co-Authors Aris Surya Putra Irma Cahyani Kawi Michelle Magdalena