Analisis penerapan model four levers of control dalam meningkatkan kinerja karyawan divisi keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung

Authors

  • Jesicca Leonita Baramuli Sam Ratulangi University
  • Hendrik Manossoh Sam Ratulangi University
  • Sherly Pinatik Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.60

Keywords:

four levers of control, belief systems, boundary systems, diagnostic control systems, interactive control systems, employee performance

Abstract

Four Levers of Control is a concept that focuses on achieving strategies in the management control system using four frameworks consisting of belief systems, boundary systems, diagnostic control systems, and interactive control systems.  In facing the changes that occurred at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung after the merger, an adequate control system is needed to control the performance of employees. This study aims to determine how the application of the four levers of control in improving the performance of employees of the finance division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The research method used in this research is a qualitative method with a descriptive approach and the data obtained comes from interviews and documentation. The results showed that the application of the four levers of control has been running quite well because it has fulfilled the four frameworks.

Downloads

Download data is not yet available.

References

Abdussamad, Z. (2021). Metode penelitian kualitatif. Makassar: CV. Syakir Media Press.

Anggono, A. (2021). Akuntansi manajemen pada entitas publik. Indramayu, Jawa Barat: CV. Adanu Abimata.

Darya, P. G. (2019). Akuntansi manajemen. Ponorogo: Uwais Inspirasi Indonesia https://www.google.co.id/books/edition/Akuntansi_Manajemen/p06gDwAAQBAJ?hl=id&gbpv=1&dq=akuntansi+manajemen&printsec=frontcover

Fauzi, A., & Nugroho, H. R. (2020). Manajemen kinerja. Surabaya: Airlangga University Press.

Hanggara, A. (2019). Pengantar akuntansi. Surabaya: CV. Jakad Publishing.

Hery. (2019). Manajemen kinerja. Jakarta: PT Grasindo.

Ikatan Akuntan Indonesia (IAI). (2015). Akuntansi Manajemen Lanjutan. Jakarta: Ikatan Akuntan Indonesia. https://web.iaiglobal.or.id/assets/materi/Sertifikasi/CA/modul/aml/index.html#p=1

Indriani, E. (2018). Akuntansi manajemen. Yogyakarta: CV. Andi Offset.

Kieso, D., Weygandt, J., & Warfield, T. (2018). Intermediate accounting. Seventh edition. USA: Wiley, Inc.

Persero, P. P. (2023, September). Laporan keuangan. Retrieved from PELINDO: https://pelindo.co.id/investor/laporan-keuangan

Rosini, I. (2020). Sistem pengendalian manajemen beorientasi keberlanjutan. Indramayu, Jawa Barat: CV. Adanu Abimata. https://www.google.co.id/books/edition/Sistem_Pengendalian_Manajemen_Berorienta/ouYREAAAQBAJ?hl=id&gbpv=1

Sagara, Y. (2021). Sistem pengendalian manajemen. Depok: PT Raja Grafindo Persada. https://repository.uinjkt.ac.id/dspace/bitstream/123456789/61220/1/21.%20Buku%20Referensi%20Sistem%20Pengendalian%20Manajemen

Simons, R. (1995). Levers of control: how managers use innovative control systems to drive. Boston: Harvard Business School Press.

Sumarsan, T. (2022). Akuntansi dasar siklus akuntansi perusahaan jasa dan perusahaan dagang. Jakarta: CV. Campustaka.

Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7–8), 757-788. https://doi.org/10.1016/j.aos.2007.01.001

Downloads

Published

2023-12-05

How to Cite

Baramuli, J. L., Manossoh, H., & Pinatik, S. (2023). Analisis penerapan model four levers of control dalam meningkatkan kinerja karyawan divisi keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. Manajemen Bisnis Dan Keuangan Korporat, 1(2), 97–111. https://doi.org/10.58784/mbkk.60

Issue

Section

Articles