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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Bisnis Kreatif dan Inovatif
Salma Arobani
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Investasi, Upah Minimum dan Inflasi Terhadap Pengangguran di Indonesia (Periode Tahun 2019-2023) Farah Qalbia; Salma Arobani
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 4 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i4.3297

Abstract

The high population in Indonesia continues to increase, resulting in an increase in the number of existing workers. The current high number of workers exceeds the existing number of job opportunities. The supply of labor that is greater than the demand for labor will result in an increase in the number of unemployed. A large number of unemployed can result in various socio-economic problems in society such as crime and others. This research aims to find out the influence of Investment, Minimum Wage and Inflation on Unemployment in Indonesia. Using data for five years from 2019 to 2023. The data analysis technique used is secondary data processing using SPSS 25.
Biaya Disfungsional dalam Sistem Kontrol Manajemen: Tinjauan Teoretis dan Implikasi Salma Arobani; Eri Kusnanto
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1084

Abstract

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.
Co-Authors Eri Kusnanto Fachry Abda El Rahman