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Management Control Systems
Robert N. Anthony & Vijay Govindarajan
Bab 2
Behavior in Organization
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Tujuan Pembelajaran
Memahami konsep-konsep dalam perilaku organisasi yang
Goals CongruenceGoal Funtion of
Controller
The Formal Control System
Informal Factors That Influence
GC
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Tujuan
Pernyataan yang ingin dicapai perusahaan. Contoh:
Tingkat keuntungan yang ingin dicapai (ROI)
Tujuan Lain:
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Tujuan Organisasi Nirlaba
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Goal Congruence
Tindakan yang mengarahkan orang-orang
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Goal Congruence
(Keselarasan Tujuan)
Tujuan perusahaan
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Faktor-faktor Informal yang
Mempengaruhi Goal Congruence
Faktor Eksternal
Faktor Internalkultur
Gaya manajemen
Organisasi Informal
Persepsi dan Komunikasi
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Teori Motivasi Kerja
Teori Hirarki Kebutuhan Maslow
Teori Dua Faktor Herzberg
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Teori Hirarki Kebutuhan Maslow
Kebutuhan-kebutuhan Penghargaan
Kebutuhan-kebutuhan Sosial
Kebutuhan-kebutuhan Keamanan
Kebutuhan-kebutuhan Fisiologis
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Teori Dua Faktor Herzberg
Hygiene Factorsberkaitan konteks kerja dan arti lingkungan kerja bagi individu (gaji, hubungan antar personal, kondisi kerja, dll)
Satisfier Factorsberhubungan dengan isi kerja dan definisi bagaimana individu menikmati atau
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Teori Pengharapan Vroom
1 2 3
1. Expectancy: hubungan upaya dgn kinerja
2. Instrumentality: hubungan kinerja dgn ganjaran 3. Valence: hubungan ganjaran dgn tujuan pribadi
Upaya Individual
Kinerja Individual
Ganjaran Organisasi
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The Formal Control System
Goals & Performance
Satisfactory (Ch.11 &12) Repot Actual
vs Plan Responsibility
Center Operations
(Ch. 10) Budgeting
(Ch.9) Strategic
Planning (Ch.8)
Revise Revise Corrective action
measurement
communications Feedback
Yes
No Reward
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Sistem Pengendalian Formal
Peraturanmenunjukkan semua bentuk
pengendalian dan instruksi formal
– Pengawasan secara fisik
– Petunjuk pelaksanaan (manual)
– Sistem pengaman
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Tipe Organisasi
Functional Organization
Business Unit Organization
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Functional Organization
Chief Executive Officer
Manufacturing Manager
Marketing Manager
Staff
Manager Plant 1
Manager Plant 2
Manager Plant 3
Manager Region 1
Manager Region 2
Manager Region 3
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Business Unit Organization
Chief Executive
Officer
Manager Business Unit X
Manager Business Unit Y
Manager Business Unit Z
staff
Staff Staff Staff
Plant Manajer
Marketing Manajer
Plant Manajer
Marketing Manajer
Plant Manajer
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Matrix Organization
Chief Executive Officer
Functional Manager Project Manager
Staff
Project X
Project Y
Project Z Function A
Function B
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Function of The Controller
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Alternate Controller Relationship
Dotted line Solid line
Business Unit Manager
Business Unit Controller
Corporate Controller
Business Unit Controller
Business Unit Manager Corporate
