The Socio-Cultural aspects of management control system in Chinese business firm

This paper attempts to outline the achievement of the studies of socio- cultural aspects in Management Control System with specific reference to the Chinese business firm. Rather than relying upon the Hofstede's positivistic psychological cultural dimensions in analysing the area, a more anthropological view of culture is used to obtain richer understanding of the correlation between culture, society and organisational control. Finally, the paper also points out an alternative perspective in studying this area, i.e the perspective of ethnicity. It is argued that such a perspective may offer a richer analysis of the socio-cultural aspects

Sistem Pengendalian Manajemen Berbasis Spiritualitas

Buku ini berbicara tentang membangun spiritualitas dalam organisasi melalui rancangan dan implementasi sistem pengendalian manajemen. Spiritualitas telah menjadi sebuah topik hangat dewasa ini. Berbagai pakar bahkan memprediksi bahwa abad 21 akan menjadi abad spiritualitas. Hal ini tidak terlepas dari fakta bahwa banyak orang yang telah memiliki materi yang berlimpah dan kekuasaan yang besar namun tetap dikuasai oleh penderitaan. Sebaliknya ada orang yang secara ekonomi tidak mempunyai kepemilikan yang berlimpah namun mampu hid up dalam kebahagiaan. Selain itu, di balik pesatnya kemajuan teknologi dan tingkat kemakmuran, ternyata justru kesepian, kebencian, kekerasan, dan perusakan lingkungan semakin menjadi-jadi berbagai belahan dunia.llusi Sang Ego telah melahirkan materialisme yang hanya menghasilkan penderitaan berkepanjangan. Untuk terbebas dari ilusi tersebut, diperlukan spiritualitas yang menyatukan seluruh bentuk kehidupan dan membentuk man usia yang seutuhnya. Buku ini juga menggunakan berbagai sudut pandang dari berbagai tradisi agama yang berbeda-beda, yaitu: Islam, Kristen, Katolik, Buddha dan Hindu. Beberapa kutipan dari ajaran ajaran tersebut disajikan dengan tujuan untuk menunjukkan bahwa spiritualitas tidak meninggalkan nilai-nilai luhur dalam tradisi berbagai agama dan budaya, namun melampaui sekatsekat institusional antar tradisi sehingga memungkinkan setiap orang untuk berbicara dengan perspektif yang sama atas dasar niatan baik bersama demi membangun komunikasi universal dan bekerjasama secara efektif di antara semua umat manusia Bisnis memiliki sumberdaya untukmendatangkan kebahagiaan atau penderitaan bagi semua makhluk. Bisnis yang dilakukan untuk membangun masyarakat yang lebih baik dan melestarikan lingkungan hidup akan mendatangkan kebahagiaan bagi seluruh stakeholders-nya. Namun bisnis yang egois justru merusak masyarakat dan alam. Untuk memastikan agar bisnis dapat berkontribusi secara positif, diperlukan niatan yang positif dan cara yang terampil. Cara yang tram pi! dapat dikembangkan salah satunya melalui sistem pengendalian manajemen (SPM) dalam organisasi. Sistem pengendalian manajemen (SPM) merupakan alat yang memungkinkan adanya proses edukasi secara trampil untuk membangun spiritualitas dalam organisasi dan menyatukan kinerja komersial dan sosialnya. Visi, misi, dan tujuan organisasi yang didasarkan pada niatan baik seorang pemimpin perlu diturunkan menjadi panduan operasional dalam aktivitas seharihari. Di sinilah pentingnya SPM dalam kehidupan berorganisasi. SPM dapat menumbuhkembangkan welas asih, kesadaran penuh, aktivitas bermakna mendalam, dan transendensi pada anggotanya. Saat SPM berbasis spiritualitas dikembangkan, fokus sebuah perusahaan bukan lagi pada kinerja berbasiskan konsep profit yang sempit dan egois, namun meluas menjadi surplus. Surpluslah yang memungkinkan sebuah perusahaan untuk sehat secara finansial dan terus bertumbuh serta mendatangkan kebahagiaan bagi pemegang saham, karyawan, pemasok, pelanggan, masyarakat luas, serta seluruh pihak-pihak yang berkepentingan terhadap operasi perusahaan dan alam/ lingkungan hidup. Jadi SPM berbasis spiritualitas memungkinkan munculnya kinerja perusahaan yang melampaui ego dan kepentingan sempit dari investor dan manajemen puncak. Selamat membangun spiritualitas melalui karya-karya kita di masyarakat Semoga welas asih dan kebijaksanaan mendalam meliputi kita semu

A Structuration Perspective of Management Control System: an Indonesian Case Study

This case study is aimed at providing description about social construction of management control system employed within an organisation. ln so doing, this study adopts a sociological approach. that is structuration theory proposed by Anthony Giddens: Using ethnography method, it explicitly examines how and why the system is created from the perspective of an organisation particularly in Indonesian context. The result of this study reveals that far from consisting of merely technical. mechanical aspects. the system in practice is'intertwined with the culture of its broader community in constructing the system. This study also reveals that the adoption otsuch a theory may enable a researcher to understand the link between society, organisational members and the design of management control system

Corporate Social Responsibility: Mempertanggungjawabkan Mandat Perusahaan dari Masyarakat dan Lingkungan Hidup

This paper assumes that the ultimate end of business is society's welfare and preservation of sustainable environment. Profit is merely an important means to accomplish the ultimate end. Based upon such assumption, this paper discusses some paradigms of Corporate Social Responsibility (CSR), the managerial perspectives of CSR, and agenda for socialization, internalization, and implementation of CSR especially in the context of Indonesian environments. CSR is effective if it is built upon dialogues and togetherness among stakeholders. Although formal legal products and free market mechanisms are among the most important institutions in our modern civilization, they are always imperfect and potentialy co-opted by egoistic interests of capital owners in the name of CSR

Implikasi Yin-Yang Terhadap Etika Bisnis dalam Perspektif dari Seorang Pemimpin

Abstrak-- Nilai etika bisnis menjadi nilai krusial bagi kebutuhan dalam operasi bisnis suatu badan usaha dimasa sekarang. Tidak hanya terbatas untuk mendapatkan kesetiaan dari karyawan tetapi mendapatkan kepercayaan dari pihak eksternal seperti pembeli, pemasok bahkan pemerintah sehingga dapat mempertahankan operasi bisnis. Akan tetapi dalam penentuan nilai etika kerap dari seorang pemimpin menemukan konflik kepentingan antara diri sendiri dengan berbagai macam kepentingan dibadan usaha tersebut. Dengan adanya Yin-Yang sebagai filosofi yang mendasari keputusan dan kebijakan dalam suatu badan usaha diharapkan dapat menjadi bantuan kepada seorang pemimpin untuk dapat mengambil keputusan untuk memenangkan hati setiap pihak. Penelitian ini membahas implikasi filosofi Yin-Yang terhadap Etika Bisnis dari seorang pemimpin. Hasil penelitian ini menemukan bahwa dalam filosofi Yin-Yang dapat membentuk nilai etika yang telah sesuai dengan konsep teoritis, namun pada realitas seringkali sebelum keputusan diambil pemimpin akan mengalami konflik kepentingan dengan dasar kapitalisme yang mengedepankan kemelekatan pada angka profit hingga akhirnya kebijaksanaan dalam menemukan harmoni dalam filosofi Yin-Yang dapat menemukan solusi. Kata kunci: Etika Bisnis, Kepemimpinan, Yin-Yang , Perspektif Bisnis Abstract-- Ethical value become critical value for needs in a business venture.in the present. Not only limited to get loyalty from employees but also from external parties such as buyers, companies and even the government so it could maintain the business cycle. But in the ways of determining ethical value for certain purposes, the owner has experienced a conflict of interest several times. With Yin- Yang provisions as the philosophy that underlies the results and policies in the body of the business entity can be sought to get a decision to win the hearts of each party. This study discusses the implications of the Yin-Yang philosophy of business ethics from a leader. The results of this study found that in Yin-Yang philosophy can form values that are in accordance with theoritical concepts however, in reality before decision was made. The leader will prioritize goals on the basis of capitalism which prioritizes clinging to profit figures until finally finding harmony in the Yin-Yang philosophy which find solutions.. Keywords: Business Ethics, Leadership, Yin-Yang, Business Perspectiv

SALING PERAN ANTARA BUDGETING, DINAMIKA LINGKUNGAN BISNIS, DAN KONFLIK INTERNAL: STUDI INTERPRETIF

Business has various interesting problems for academic research. Professionals needs to have reliable planning and control activities to ensure the achievement of organisational objectives. However, the dynamics of business environment also plays a significant role in determining the success or failure of the implementation of the planning and control. When organisation fails to achieve what has been planned due to environmental changes, internal conflicts are often unavoidable. This interpretive study examines the interplay between Budgeting, environmental dynamics and organisational conflicts to enrich the current literatures of Budgeting in Indonesian context

RELEVANSI GAYA KEPEMIMPINAN BERBASIS ETIKA KONFUSIANISME TERHADAP PERSONNEL AND CULTURECONTROL BAGI KINERJA KARYAWAN GENERASI Y PADA UD.SETIA HATI

Leader is a very important figure of the future for a company. The existence of a company's vision and mission of a leader will affect the success of an organization. If one of the visions can not be realized, the company will experience an unwanted obstacle due to wrong consideration of a decision taken from a leader. So, the role of a leader plays a very strong role where with the support of the values of Confucian ethics are insipirational against the progress of a company. But a company needs other resources to lead to the success of employees. Human resources can consist of various generations, especially from generations X and Y which this generation has its own uniqueness in doing a job for the achievement of corporate goals. Many differences in thinking and characteristics in the company can cause potential to develop and can cause misunderstandings that cause the organization to run smoothly. Therefore, the control of management needed in controlling organizational behavior so that the company's vision and mission can be achieved. Control systems that used in UD. Setia Hati are personnel and culture control. Both are behavior controls against the individual himself and between employees so that behave in accordance with the desire of the company. This research is qualitative by taking UD Setia Hati's research object. UD. Setia Hati is a business entity providing party equipment. It is focused on knowing Confucian ethics in the leadership style that influences the personnel and culture control in order to improve the quality of employees in the company

INTERNSHIP REPORT IN ABSOLUTION TAX CONSULTANT FIRM ABOUT TAX AMNESTY

Indonesia is a developing country and thus requires a large amount of fund for its development. The mains source of funding of a country is from tax. However, a significant amount of Indonesians have not paid their tax duties despite of the law. The low quality and complicatedness of taxation bureaucracy are the two main factors that causes the disobedience. The Mister of Economy is well aware of this situation and he believes that there is a high tax potential in Indonesia. Indonesians however, fear the administration sanctions and punishments the might receive if they were to pay off the tax debts that they have put off for years. Hence, the Mister of Economy implements a reformation on taxation system policy, which is the Tax Amnesty. This report explores the procedures, requirements, scope, and mechanism of Tax Amnesty, observed from the internship done at tax consultant office called Absolution, as a junior service staff on reporting the to the Tax Amnesty. The office accepts tax services such as facilitating clients who are interested in joining tax amnesty program

INTERNSHIP REPORT IN ABSOLUTION TAX CONSULTANT FIRM ABOUT TAX AMNESTY

Indonesia is a developing country and thus requires a large amount of fund for its development. The mains source of funding of a country is from tax. However, a significant amount of Indonesians have not paid their tax duties despite of the law. The low quality and complicatedness of taxation bureaucracy are the two main factors that causes the disobedience. The Mister of Economy is well aware of this situation and he believes that there is a high tax potential in Indonesia. Indonesians however, fear the administration sanctions and punishments the might receive if they were to pay off the tax debts that they have put off for years. Hence, the Mister of Economy implements a reformation on taxation system policy, which is the Tax Amnesty. This report explores the procedures, requirements, scope, and mechanism of Tax Amnesty, observed from the internship done at tax consultant office called Absolution, as a junior service staff on reporting the to the Tax Amnesty. The office accepts tax services such as facilitating clients who are interested in joining tax amnesty program

ANALISIS PERAN MOTIVASI INTRINSIK DALAM PROSES PENUNTASAN SKRIPSI MAHASISWA JURUSAN AKUNTANSI FAKULTAS BISNIS DAN EKONOMIKA UNIVERSITAS SURABAYA

The research was conducted to analyze the role of intrinsic motivation on the sustainability of accounting students' thesis which is focused and not focused on learning. The basis of this research is due to the lack of research that analyzes the role of intrinsic motivation in accounting learning especially thesis work for students who also while working or married. Using explanatory research with qualitative approach. The study is based on comparing students who focus on learning and students who also have other focus and motivation in doing the learning by conducting interviews, observation, and document analysis. The results showed that intrinsic motivation play a positive rolefor both types of groups of participants either only thesis or who while working or married. The results also indicate that students who while working or married do not negatively affect the learning that is done when having intrinsic motivation in learning. Intrinsic motivation also positively contributes to learning as a person's fuel, forming the roots of the spirit within, enjoying doing something, and making someone accountable