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Journal : Business Management

Digitalization and the Changing Role of Management Control: Business Literacy Perspective and Theoretical Review Setiawati, Setiawati; Fa’uzobihi, Fa’uzobihi; Widodo, Eko
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8777

Abstract

The development of digital technology has brought fundamental changes in organizational management practices, especially in the management control (MC) system. This article aims to systematically examine the impact of digitalization on the functions, roles, and structures of MC through a multidisciplinary approach. Literature review. The study results show that digitalization drives significant transformation in MC, ranging from process automation and data-driven decision making to the shift in the role of management accountants as strategic partners. This article also identifies challenges in implementing digitalization, such as the need for technology investment, employee resistance, and data security risks. In addition, Simons's framework, Levers of Control, explains control dynamics in the context of digital organizations. This study emphasizes the importance of technology integration, human resource competency readiness, and adaptive control system design so organizations remain competitive in digital disruption. These findings are expected to be a conceptual reference in developing relevant MC policies and strategies in the future.
The Effect of Training and Motivational Sessions on Sales Performance of Multi-Level Marketing Distributors Yunandar, Erwin S.A.; Mulyani, Sri; Fa’uzobihi, Fa’uzobihi
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10340

Abstract

This study aims to analyze the effect of training and motivational sessions on the sales performance of Fohoway distributors. Distributor performance is a key factor in the success of network-based marketing systems (MLM), which rely heavily on individual capabilities in selling products, building relationships, and maintaining performance consistency. This research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to Fohoway distributors who had participated in the Core Training Camp program and motivational sessions. Data analysis techniques included validity and reliability tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using statistical software. The results indicate that both training and motivational sessions have a positive and significant effect on the sales performance of Fohoway distributors, both partially and simultaneously. These findings provide practical implications for Fohoway management in designing more targeted training and motivational programs to improve distributor performance.
The Influence of Herd Mentality and Organizational Culture on Employee Performance in the Area Collection Unit of Bank BTN KC Cikarang Marpaung, Yosua Permata; Fa’uzobihi, Fa’uzobihi; Partimah, Partimah
Business Management Vol 5, No 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10442

Abstract

This study aims to analyze the influence of herd mentality and organizational culture on employee performance at the BTN Bank Area Collection Unit, Cikarang Branch. Herd mentality is an individual's tendency to follow group thought patterns or actions without rational consideration, while organizational culture reflects shared values and norms in the work environment. Employee performance is measured based on quality, quantity, punctuality, and responsibility for work. The research method used is quantitative with a survey approach by distributing questionnaires to 50 respondents. Data were analyzed using multiple linear regression to determine the simultaneous and partial effects of independent variables on dependent variables. These findings provide an influence for management to create a positive work culture and understand social dynamics over time as an effort to improve performance.