E-Jurnal Akuntansi
Vol. 35 No. 8 (2025)

Evaluation of the Implementation of Simon's Levers of Control to Achieve Strategic Objectives at PT ABC

Putri Ayuningtyas Kusumawati (Unknown)
Hilda Rossieta (Unknown)



Article Info

Publish Date
30 Aug 2025

Abstract

This study aims to evaluate the implementation of Simon's Levers of Control at PT ABC to assess how effectively the company is achieving its strategic objectives. This study was conducted using a case study method based on evaluation and descriptive qualitative methods. Data was collected through semi-structured interviews and document analysis. The focus of this study is PT ABC, a company operating within the telecommunications sector. The results of the study show that the company has had and implemented the entire control system, but there are still weaknesses in the diagnostic control system such as plans that cannot be executed on the OSP FO Backbond project which causes the project to experience a delay from the target completion of the work. In terms of the boundary system, there is an increase in violations of the code of ethics when compared to the previous year.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...