Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 5, No 3 (2022)

Model Konseptual Sistem Pengendalian Manajemen Berbasis Nilai-Nilai Bharatayudha

William Sutanto (Magister Akuntansi Universitas Surabaya)
Bonnie Soeherman (Universitas Surabaya)



Article Info

Publish Date
31 Mar 2022

Abstract

This study seeks to explore and present the meaning of management control values in Bharatayudha. The data collection method was done through literature analysis. The discoveries from this literature study are that the goals of modern management control systems refer to material success by prioritizing elements of rationality in the organization, namely by using a formal approach, while Bharatayudha’s moral values prioritize balance between rationality and irrationality with both formal and informal approaches. The main goal to be achieved is not only in the context of the organization but also in the main goal of human life, namely to return to God.AbstrakPenelitian ini berupaya mengeksplorasi dan menyajikan arti dari nilai-nilai pengendalian manajemen di dalam ajaran Bharatayudha. Metode pengumpulan data dilakukan melalui analisis literatur. Temuan dari studi literatur ini adalah bahwa tujuan sistem pengendalian manajemen modern lebih mengacu pada keberhasilan secara materi dengan memprioritaskan unsur rasionalitas dalam organisasi yaitu dengan pendekatan formal, sedangkan nilai moral Bharatayudha memprioritaskan keseimbangan antara rasionalitas dan irasionalitas (bahkan spiritual) dengan pendekatan baik secara formal maupun infromal. Tujuan utama yang akan dicapai tidak hanya dalam konteks tujuan organisasi, namun juga tujuan utama hidup manusia yaitu kembali pada Tuhan.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...