05/06/2015

MANAGEMENT CONTROL
SYSTEM (MCS)
~~TUGAS KULIAH, BUKAN UNTUK DISITASI DALAM
TULISAN ILMIAH. SILAKAN MEMBUKA BUKU TEXT
UNTUK SITASI ILMIAH ~~

Yuyun Estriyanto - 14702269007

Definisi MCS

Management control systems are tools to aid

management for steering an organization toward its
strategic objectives and competitive advantage.
Management controls are only one of the tools which
managers use in implementing desired strategies.
However strategies get implemented through
management controls, organizational structure,
human resources management and culture. (Anthony,
2007)
Management Control Systems are the formal,
information-based routines and procedures managers
use to maintain or alter patterns in organizational
activities (Simons, 1995)

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Definisi MCS

Management control is concerned with

coordination, resource allocation, motivation,
and performance measurement (Maciariello,
1994)
Management Control as the process by which
managers influence other members of the
organization to implement the organizations
strategies (Robert N Anthony, 2007).

Padanan Istilah MCS

the terms management accounting (MA),

management accounting systems (MAS),
management control systems (MCS), and
organizational controls (OC) are sometimes
used interchangeably (Chenhall, 2003)

Dalam bahasa Indonesia ~ sistem

pengendalian manajemen

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Konsep Dasar MCS

System / Sistem:

a set of interacting or interdependent components forming

an integrated whole.

Serangkaian

hal/komponen/alat yang saling

berketergantungan dan membentuk satu
kesatuan yang utuh

Control / Pengendalian:
Proses

untuk menjamin agar kegiatan mengarah

ke tujuan yang diinginkan

Konsep Dasar MCS

Elemen MCS
PERANGKAT
KENDALI

1. DETECTOR

2. ASSESSOR
Perbandingan
dengan standar

3. EFFECTOR

Informasi mengenai
apa yang sedang
terjadi

Perubahan prilaku
jika dibutuhkan

Perusahaan
yang sedang
dikendalikan

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Persamaan MCS dg Control Mekanik

Konsep Pengendalian Manajemen

Pengendalian: adalah proses untuk menjamin

agar kegiatan mengarah ke tujuan yang
diinginkan
Unsur Pengendalian:
1.

Detektor atau sensor

2. Assesor atau penilai
3. Efektor atau pengubah
4. Jaringan Komunikasi

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Beda Pengendalian Management

dengan Pengendalian Mekanik

Standar tidak tertentu (tetap) tetapi merupakan

proses perencanaan
Pengendalian management tidak otomatis
PM memerlukan koordinasi antar individu
Hubungan antara tindakan yg diamati dg
perilaku yg diperlukan mungkin tidak jelas
PM banyak yg merupakan swakontrol

Aktivitas dalam Pengendalian

Manajemen

Planning the future course of action

Coordinating and communicating the various
activities of the organization to different
departments
Evaluating information and deciding the
various activities; and finally,
Influencing people to work in accordance with
the goals of the organization.

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So,... Whats MCS ?

Sistem Pengendalian Manajemen adalah

suatu cara atau metode terstruktur yang
digunakan oleh manajer untuk memastikan
bahwa orang-orang yang diawasinya
mengimplementasikan strategi yang
dimaksudkan.

Level of Control Process

The control process in any organization can be
undertaken at three levels:
the strategic level, deals primarily with the broad
questions of domain definition, direction setting,
expression of the organizations purpose, and other
issues that impact the organization's long-term
survival.
the management level, deals with effective resource
utilization, the state of competitiveness of the unit, and
the translation of corporate goals into business unit
objectives.
the operational level, primarily concerned with
efficiency issues.

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Tahap-Tahap PENGENDALIAN

Identifying the goals or objectives,

Implementing the programs or policies,
Measuring and comparing outcomes against
targets, and
Analyzing whether the achieved targets are in
accordance with the goals or objectives.

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Proses Pengendalian Management

Communication

Motivation

Communication between the superior and the subordinates,

The superior should make sure that the subordinates
understand what the organization expects of them.
To put in subordinates best efforts, they have to be
motivated. It is the responsibility of the superior to motivate
the subordinates.

Evaluation

for effective performance, superiors should evaluate the

work of the subordinates and give them feedback
periodically.

Bagaimanakah Pengontrolan yang Baik dpt

Terlaksana ?

Future Oriented

Clear Objective

Berorientasi jangka panjang

Karyawan harus dikondisikan untuk siap berubah secara
fleksibel
Tujuan setiap bagian harus terdefinisi dengan jelas
Mis, ukuran kinerja: efisiensi, quantity, asset management

Minimum Control Loses

Yaitu perbedaan antara performansi yg secara teoritis

memungkinkan dan yang secara reasonable dapat
diharapkan
Optimal performance, jika control losses-nya minimal

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Jenis-jenis MCS

Formal Control System

Written, management-initiated mechanisms that influence the

behavior of employees in achieving the organizations goals.
Meliputi:

Input controls
Process controls
Output Controls

Informal Control System

Unwritten, typically worker-initiated mechanisms that influence

the behavior of individuals or groups in business units
Meliputi:

Self controls
Social Controls
Cultural Controls

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Implementasi Management Control System

pada Praksis Pendidikan Kejuruan

Bisnis vs Pendidikan
BISNIS

Pend KEJURUAN

Organisasi terdiri atas

sekelompok orang yang
bekerjasama untuk
mencapai tujuan tertentu

Tujuan organisasi bisnis

adalah memperoleh laba
yang memuaskan

Laba

Lulusan yang kompeten

di bidangnya

Pimpinan organisasi

Manajemen

Manajemen sekolah/poli/
BLK/Pusdiklat

Manajemen punya
atasan dan bawahan

Manajemen Senior
menetapkan strategi
untuk mencapai tujuan
organisasi

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Bisnis vs Pendidikan
BISNIS

Pend KEJURUAN

Process operation

Fungsi2 produksi,
layanan

Fungsi pendidikan,
pelatihan, layanan

Orang-orang yang
terlibat

Operator, teknisi,
superviser, manager,
GM, dst

Siswa, guru, ketua prodi,

wakasek, kasek,
administrasi, yayasan,
dll

Produk, jasa

Lulusan yang kompeten

Laba

Keterserapan dunia
kerja

Output
Outcome

Penelitian Bidang MCS

Kuantitatif
Kualitatif
Mixed
R&D

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Penelitian Bidang MCS

Suharno, 2015, Model Perencanaan Strategis

Pendidikan Teknologi dan Kejuruan dengan
Mengintegrasikan MBCfE dan SWOT-BSC ke
dalam Quality Function Deployment, Disertasi
Program Pascasarjana UNY Yogyakarta
(R & D)

Penelitian Bidang MCS

Bobe B.J & Taylor D.W., (2010), Use of

Management Control Systems in University
Faculties: Evidence of Diagnostic Versus
Interactive Approaches by the Upper
Echelons, Deakin University
(QUANTITATIVE)

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Penelitian Bidang MCS

Seleshi Sisaye, (2005), Teams and

Management Control Systems: A Synthesis of
Three Organizational Development
Approaches, Leadership & Organization
Development Journal Volume 26 Issue 3

Penelitian Bidang MCS

Selena Aureli, (2010), The Introduction of

Innovative Performance Measurement and
Management Control Systems: The Role of
Financial Investors and Their Acquired
Companies, Performance Measurement and
Management Control: Innovative Concepts
and Practices Studies in Managerial and
Financial Accounting, Volume 20, 81114

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Penelitian Bidang MCS

Speckbacher Gerhard & Offenberger Pia, The

Design of Management Control Systems in
Non-Profit Organizations: How Can Trust and
Control be Balanced?, Vienna Austria
(Artikel)

Referensi

Anthony, R. and Govindarajan, V., 2007. Management

Control Systems, Chicago, Mc-Graw-Hill IRWIN
ICFAI, 2006, Principles of Management Control Systems,
ICFAI Center for Management Research, Hyderabad
Simons, 1995, Levers of Control, Boston: Harvard Business
School Press, p. 5
Maciariello, J. and Kirby, C., 1994. Management Control
Systems - Using Adaptive Systems to Attain Control, New
Jersey, Prentice Hall.
Chenhall, R., 2003. Management Control System Design
Within its Organizational Context: Findings from ContingencyBased Research and Directions for the Future, Accounting,
Organizations and Society, 28(2-3), 127-168.

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