MEMAKNAI KEARIFAN LOKAL MENYAMA BRAYA SEBAGAI LANDASAN SISTEM PENGENDALIAN MANAJEMEN PADA STARLIGHT RESTAURANT & BUNGALOWS - ., I Kadek Dwi Gede Surya Widarta; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Made Arie Wahyuni, S.E. (Universitas Pendidikan Ganesha, 2017)
Terdapat beberapa stigma negatif yang menyatakan bahwa perusahaan keluarga sering tidak professional, tidak bisa memisahkan kepentingan keluarga dan kepentingan bisnis, lebih mengutamakan hubungan keluarga daripada kinerja, dan memiliki sistem pengendalian manajemen yang tidak terkontrol. Padahal, suatu sistem pengendalian manajemen yang terimplementasi dengan baik sangat berperan penting untuk pengambilan keputusan yang tepat demi pencapaian tujuan perusahaan yang telah ditetapkan. Kompleksitas makna yang terkandung dalam Kearifan Lokal Menyama Braya rasanya sangat potensial jika diterapkan sebagai landasan pengelolaan perusahaan khususnya sistem pengendalian manajemen. Berdasarkan hal tersebut, penelitian ini dilakukan untuk mengetahui: 1) sistem pengendalian manajemen pada perusahaan keluarga. 2) implementasi Kearifan Lokal Menyama Braya dalam sistem pengendalian manajemen pada perusahaan keluarga. Penelitian ini dilakukan dengan metode kualitatif yang mentitikberatkan pada deskripsi serta interpretasi perilaku manusia. Informan penelitian dipilih secara purposive yakni orang-orang yang terlibat langsung dalam kegiatan operasional perusahaan. Data diperoleh melalui wawancara, observasi dan studi dokumen. Data ini selanjutnya diolah melalui tiga tahapan, yaitu: 1) reduksi data, 2) penyajian data, 3) analisis data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Secara umum, sistem pengendalian manajemen Starlight Restaurant & Bungalows sudah terlaksana dengan baik ditengah minimnya pengetahuan staf hotel mengenai hal itu. 2) Menyama Braya sudah diamalkan dengan baik didalam setiap elemen dalam sistem pengendalian manajemen Starlight Restaurant & Bungalows. Kata Kunci : perusahaan keluarga, sistem pengendalian manajemen, Menyama Braya There is one well known stigma which indicates that if a company owns by a family, it could not be run professionally, since the management frequently find it so hard to differentiate between personal or family interest from business interest, it often relies more greatly on family relationship rather than highly qualified performances; this could in turn result uncontrolled management system. Whereas a good professional management system plays very important roles in making accurate decision in order to achieve the most prominent companyâ€™s goal. The complexity of meaning involved in the local wisdom popularly called â€œMenyama Brayaâ€ or system of companionship seems to have great potential to be implemented as the foundation in the process of management a company, in particular in the form of management control system. Accordingly, this study was conducted in order to find out: 1) management control system on the family owned companies, 2) the implementation of local wisdom of â€œMenyama Brayaâ€ or companionship system in the process of management control system of a family owned company. The study was conducted by utilizing a qualitative design which greatly put its focus on the description of human essential behavior. The informants involved in the study were selected by using a purposive sampling technique consisted of all those had access in direct involvement in the process of companyâ€™s operational activities. The data were obtained based on an interview, observation, and document study. The data obtained then analyzed based on three stages, such as: 1) data reduction, 2) data presentation, 3) data analysis and conclusion. The results indicated that: 1) In general, the management control system of the Starlight Restaurant & Bungalows had already been well performed in the condition of restricted understanding of the related knowledge of the staffs. 2) â€œMenyama Brayaâ€ or companionship system had been implemented well in every element in the management control system of the Starlight Restaurant & Bungalows.keyword : family owned company, management control system, Menyama Braya