MENGAPA BOUNDARY CONTROL SYSTEMS TIDAK EFEKTIF?
STUDI KASUS PADA PERUSAHAAN SEMEN
Abstract
Penelitian ini bertujuan mengevaluasi boundary system yang diterapkan oleh suatu perusahaan dan bagaimana boundary system tersebut dapat mengurangi risiko reputasi yang dapat membahayakan kemampuan perusahaan untuk menciptakan nilai bagi pelanggan, pemegang saham, dan karyawan. Penelitian ini menggunakan studi kasus mendalam di PT XYZ yang menghadapi kasus-kasus yang meningkatkan risiko reputasi. Pada penelitian ini, data yang digunakan adalah data kualitatif yang diperoleh melalui wawancara dan data sekunder seperti data/dokumen perusahaan dan data publik yang akan melalui tahapan/proses yang terdiri atas tahap pengumpulan data, kurasi data, penyajian data, dan kesimpulan. Berdasarkan hasil studi kasus, penerapan boundary system yang tidak sesuai dengan konsep levers of control dan Compliance Program yang tidak mendukung keefektifan dari penerapan Boundary System maka akan menyebabkan Boundary System tidak berjalan efektif.
References
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Treviño, L. K., Weaver, G. R., Gibson, D. G., & Toffler, B. L. (1999). Managing Ethics and Legal Compliance: What Works and What Hurts. California Management Review, 41(2), 131–151. https://doi.org/10.2307/41165990
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Warren, D. E., Gaspar, J. P., & Laufer, W. S. (2014). Is Formal Ethics Training Merely Cosmetic? A Study of Ethics Training and Ethical Organizational Culture. Business Ethics Quarterly, 24(1). https://doi.org/10.5840/beq2014233
Westbrook, R. (1995). Action research: A new paradigm for research in production and operations management. In International Journal of Operations and Production Management (Vol. 15, Issue 12). https://doi.org/10.1108/01443579510104466
Barros, R. S., & Ferreira, A. M. D. S. da C. (2022). Management Control Systems and Innovation: a levers of control analysis in an innovative company. Journal of Accounting & Organizational Change, 18(4), 571–591. https://doi.org/10.1108/JAOC-09-2020-0137
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28. https://doi.org/10.1016/j.mar.2015.04.003
Beer, H. A., & Micheli, P. (2017). How performance measurement influences stakeholders in not-for-profit organizations. International Journal of Operations and Production Management, 37(9). https://doi.org/10.1108/IJOPM-08-2015-0481
Chen, H., & Soltes, E. (n.d.). ARTICLE RISK MANAGEMENT Why Compliance Programs Fail And how to fix them.
Eisenhardt, K. M. (1989). Building Theories from Case Study Research. Academy of Management Review, 14(4). https://doi.org/10.5465/amr.1989.4308385
Hauser, C. (2020). From Preaching to Behavioral Change: Fostering Ethics and Compliance Learning in the Workplace. Journal of Business Ethics, 162(4), 835–855. https://doi.org/10.1007/s10551-019-04364-9
Kleinhempel, M. (2015). Navigating the Realities of Emerging Markets: Compliance in Context. IESE Insight, 27, 32–39. https://doi.org/10.15581/002.art-2791
Nawawi (2020). Model Mediasi Erp, Spm, Scm Dan Kinerja Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 4(3), 357-378. https://doi.org/10.31955/mea.v4i3.427
McCusker, K., & Gunaydin, S. (2015). Research using qualitative, quantitative or mixed methods and choice based on the research. Perfusion, 30(7), 537–542. https://doi.org/10.1177/0267659114559116
Semenova, N. (2021). Management control systems in response to social and environmental risk in large Nordic companies. International Journal of Corporate Social Responsibility, 6(1), 13. https://doi.org/10.1186/s40991-021-00067-5
Simons, R. (1995). Levers of control : how managers use innovative control systems to drive strategic renewal. President and Fellows of Harvard College.
Simons, R. (2013). Performance Measurement and Control Systems for Implementing Strategy Text and Cases: Pearson New International Edition PDF eBook. Pearson Education. https://books.google.co.id/books?id=Ba6pBwAAQBAJ
Stöber, T., Kotzian, P., & Weißenberger, B. E. (2019). Design matters: on the impact of compliance program design on corporate ethics. Business Research, 12(2), 383–424. https://doi.org/10.1007/s40685-018-0075-1
Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171–185. https://doi.org/10.1016/j.mar.2012.04.003
Treviño, L. K., Weaver, G. R., Gibson, D. G., & Toffler, B. L. (1999). Managing Ethics and Legal Compliance: What Works and What Hurts. California Management Review, 41(2), 131–151. https://doi.org/10.2307/41165990
van der Kolk, B., van Veen-Dirks, P. M. G., & ter Bogt, H. J. (2020). How combinations of control elements create tensions and how these can be managed: An embedded case study. Management Accounting Research, 48. https://doi.org/10.1016/j.mar.2020.100677
Vasileios, G., & Favotto, A. (2022). New development: Management control for emergent risks in the public sector—a levers of control perspective. Public Money & Management, 42(6), 417–419. https://doi.org/10.1080/09540962.2021.1986301
Wall, F. (2020). Adaptation of the boundary system in growing firms: an agent-based computational study on the role of complexity and search strategy. Economic Research-Ekonomska Istraživanja, 33(1), 2881–2903. https://doi.org/10.1080/1331677X.2019.1679215
Warren, D. E., Gaspar, J. P., & Laufer, W. S. (2014). Is Formal Ethics Training Merely Cosmetic? A Study of Ethics Training and Ethical Organizational Culture. Business Ethics Quarterly, 24(1). https://doi.org/10.5840/beq2014233
Westbrook, R. (1995). Action research: A new paradigm for research in production and operations management. In International Journal of Operations and Production Management (Vol. 15, Issue 12). https://doi.org/10.1108/01443579510104466
Published
2023-06-20
How to Cite
Firmanila, F. (2023). MENGAPA BOUNDARY CONTROL SYSTEMS TIDAK EFEKTIF?. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 570-590. https://doi.org/10.31955/mea.v7i2.3053
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