MANAGEMENT PROGRAMS

MANAGEMENT AND FUNCTIONS OF MANAGEMENT

1B D4 MANAGERIAL ACCOUNTING
BY:

NAME : KOMANG GUSNA ANDRE HERMAWAN

NIM : 1915644062
ABSENT NUMBER : 11

ACCOUNTING MAJOR
BALI STATE POLYTECHNIC
2019

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 FOREWORD

Praise and Gratitude Writers Pray to the Presence of God Almighty because
of the abundance of His grace and Grace so that the author can compile this paper
on time. This paper discusses "Management and Management Functions".
In the preparation of this paper, the authors encountered many challenges
and obstacles but with the help of various parties the challenges could be
overcome. Therefore, the authors would like to thank profusely to all those who
have helped in the preparation of this paper, hopefully the help gets a reward in
kind from God Almighty.
The author realizes that this paper is far from perfect in terms of form and
composition. Constructive criticism from readers is the author hopes for further
refinement of the paper.
So hopefully this Management paper and Management Functions can be useful
and add insight into management.

Jimbaran, 18 October 2019

Author

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 TABLE OF CONTENTS
FOREWORD...........................................................................................................ii
TABLE OF CONTENTS........................................................................................iii
LIST OF TABLES..................................................................................................iv
CHAPTER I.............................................................................................................1
PRELIMINARY.......................................................................................................1
1.1 Background...............................................................................................1
1.2 Problem Formulation.................................................................................1
1.3 Purpose......................................................................................................2
CHAPTER II............................................................................................................2
DISCUSSION..........................................................................................................2
2.1 Definition of Manager...............................................................................3
2.2 Definition of Management........................................................................4
2.3 Differences in Management and Managers...............................................4
2.4 Management and Manager Relations........................................................5
2.5 Management Functions.............................................................................5
2.6 Management Levels..................................................................................8
2.7 Manager Levels.........................................................................................9
2.8 Manager Skills.........................................................................................11
2.9 Manager Ethics........................................................................................13
CHAPTER III........................................................................................................15
CLOSING..............................................................................................................15
3.1 Conclusion...............................................................................................15
3.2 Suggestions..............................................................................................15
REFERENCES.......................................................................................................16

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 LIST OF TABLES
Table 1 Management Levels....................................................................................9
Table 2 Management function................................................................................11

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 CHAPTER I
PRELIMINARY

1.1 Background
Before the 20th century, two important events occurred in management
science. The first event occurred in 1776, when Adam Smith published a
classic economic doctrine, The Wealth of Nations. In his book, he put forward
the economic advantages that organizations will obtain from the division of
labor, namely the breakdown of work into specific and repetitive tasks. Using
the safety pin industry as an example, Smith said that with ten people each
doing special work the safety company could produce around 48,000 safety
pins a day. However, if each person works alone completing each part of the
job, it would be great if they were able to produce ten safety pins a day. Smith
concluded that division of labor can increase productivity by (1) increasing
the skills and agility of each worker, (2) saving time wasted in changing
tasks, and (3) creating machines and other inventions that can save labor.
The second important event that influenced the development of
management science was the Industrial Revolution in England. The Industrial
Revolution marked the beginning of the use of machinery, replacing human
labor, which resulted in the transfer of production activities from homes to
special places called factories. This transfer results in managers when they
need a theory that can help them predict demand, ensure an adequate supply
of raw materials, assign tasks to subordinates, direct daily activities, etc., so
that management science begins to be developed by experts.
And on this occasion the author will provide an explanation of
management and managers, starting from the understanding, function,
relations between the two, the level, skills and ethics of a manager.

1.2 Problem Formulation

Based on the background above, the writer summarizes the problem as
follows:
1. What is meant by Management and Manager?

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 2. What are the Differences between Management and Managers and their
relationship?
3. What are the Management functions?
4. What are the levels of management and manager?
5. What skills (skills) must a manager have?
6. What is the ethics of a manager?

1.3 Purpose
The purpose of writing this paper in general is to complete the task of
Introduction to Management courses, but the purpose of writing this paper
specifically is as follows:
1. To find out what is meant by Management and Manager.
2. To find out the difference between Management and Manager.
3. To find out what are the functions of Management.
4. To find out the level of Management and Manager.
5. To find out what skills (skills) that must be possessed by a Manager.
6. To find out how a manager's ethics.

CHAPTER II
DISCUSSION

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2.1 Definition of Manager
The most common definition of a manager is someone who works with or
through others through coordinating various work activities in an effort to
achieve organizational goals. The main task of the manager is to coordinate.
Although it seems simple, in its implementation, coordinating activities
require quite complex capabilities. A manager will not be able to coordinate a
work process properly, if the manager is not adhered to by the parts or units to
be coordinated, then the coordination process will certainly not occur. To be
accepted, a manager must have various prerequisites to be adopted.
Embracing or being followed by other people is an important word in the
definition of leadership, so someone who chooses a profession as a manager
must have the ability to be adopted by others or in other words a person who
chooses a profession as a manager must have a leadership spirit. To be
adopted by people must have a trusted reputation, in certain things must also
be added to the ability and skills that are also trusted. At this point, it feels
very strongly that to be able to carry out the main functions of a manager,
complex competencies are needed.
Theoretically, managers must carry out management functions. If the
management functions are not carried out then that person is no longer
referred to as a manager. There are many terms used to describe the various
functions of management by experts, but they will essentially have a common
ground. All of these functions must be carried out by a manager. It would be
very strange if the manager did not do the planning, or it would also seem
strange if the manager did not do the organizing, leadership or even control.
All functions must be carried out by a manager.
Of the overall functions that must be carried out by a manager, the
leadership function is the function that most requires the ability in terms of
soft skills while the other three functions are mostly related to hard skills.
That is why the leadership function is the most difficult function to teach,
among the three other management functions.

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2.2 Definition of Management
The word management comes from the ancient French language of
management, which means the art of carrying out and organizing.
Management does not yet have an established and universally accepted
definition. Mary Parker Follet, for example, defines management as the art of
getting work done through other people. This definition means that a manager
is tasked with managing and directing others to achieve organizational goals.
In addition, Ricky Griffin management is defined as a process of planning,
organizing, coordinating, and controlling resources to achieve goals (goals)
effectively and efficiently. Effective means that the objectives can be
achieved in accordance with planning, while efficient means that the existing
tasks are carried out correctly, organized, and according to schedule.
The word management may come from Italian (1561) maneggiare which
means "to control," especially "to control a horse" which comes from the
Latin manus which means "hand". This word was influenced by the French
manège which means "horse ownership" (which comes from English which
means the art of controlling horses), where the English term is also derived
from Italian. French then adopted this word from English to ménagement,
which has the meaning of the art of carrying out and regulating.

2.3 Differences in Management and Managers

The difference between management and leadership is that leadership
occurs at any time and anywhere as long as there is someone who is trying to
influence the behavior of other people or groups, regardless of the form of
reason. Leadership can be used by everyone and not only limited to apply in a
particular organization or office, should not be limited by bureaucratic rules
or manners. Leadership does not have to be bound in a particular
organization. Leadership can happen anywhere, as long as someone shows his
ability to influence the behavior of other people towards the achievement of a
certain goal.
Management occurs when where the notion of leadership is limited by
bureaucratic manners or associated occurrence in a particular organization, so

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called management, functions such as planning, regulation, motivation and
control are always therein. So a manager can behave as a leader, as long as he
able to influence the behavior of others to achieve certain goals. But a leader
may not necessarily have to hold a managerial position to influence the
behavior of others. In other words a leader or leader is not necessarily a
manager, but a manager can behave as a leader or leader.

2.4 Management and Manager Relations

The manager in relationship with management explains about the
substance of the tasks at his disposal. On the one hand, managers are in the
position of executing leadership by helping leaders lead departmental work.
Here the manager is the head or leader of a department or work unit in an
organization.
On the more substantial side, management is the task of a manager that
deals with the implementation of leadership duties at the managerial level. Of
course when carrying out their duties, managers manage, but the difference is
that he manages his duties on behalf of the leader who delegates managerial
tasks to him.

2.5 Management Functions

Management functions are the basic elements that will always exist and
are inherent in the management process that will be used as a reference by
managers in carrying out activities to achieve goals. The management
function was first introduced by a French industrialist named Henry Fayol in
the early 20th century. At that time, he mentioned five management functions,
namely designing, organizing, commanding, coordinating, and controlling.
But now, the five functions have been summarized into four, namely:
Planning is thinking about what will be done with the resources they have.
Planning is carried out to determine the overall goals of the company and the
best way to meet those goals. The manager evaluates various alternative plans
before taking action and then sees whether the plan chosen is suitable and can
be used to meet the company's objectives. Planning is the most important

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process of all management functions because without planning, other
functions cannot work.
Organizing is done with the aim of dividing a large activity into smaller
activities. Organizing makes it easy for managers to conduct oversight and
determine the people needed to carry out the tasks that have been divided.
Organizing can be done by determining what tasks must be done, who should
do it, how the tasks are grouped, who is responsible for the task, at what level
the decision must be taken.
Actuating is an action to make all group members strive to achieve goals
in accordance with managerial and business planning.
Controling is the process of implementing the program so that it can be
carried out by all parties in the organization and the process of motivating so
that all parties can carry out their responsibilities with full awareness and high
productivity.
Fungsi manajemen menurut beberapa penulis antara lain :
1) Ernest Dale: Planning, Organizing, Staffing, Directing,
Innovating , Representing dan Controlling.
2) Oey Liang Lee : Planning, Organizing, Directing, Coordinating,
Controlling.
3) James Stoner : Planning, Organizing, Leading, Controlling.
4) Henry Fayol : Planning, Organizing, Commanding, Coordinating,
Controlling.
5) Lindal F. Urwich : Forescating, Planning, Organizing,
Commanding, Cordinating,Controlling.
6) Dr. SP. Siagian MPA : Planning, Organizing, Motivating,
Controlling.
7) Prayudi Atmosudirjo : Planning, Organizing, Directing/ Actuating,
Controlling.
8) DR. Winardi SE : Planning, Organizing, Coordinating, Actuating,
Leading, Communicating, Controlling.
9) The Liang Gie : Planning, Decision Making, Directing,
Coordinating, Controlling, Improving.

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 Basically, the functions above can be combined into 10 functions, namely:
1) Forecasting is forecasting activities, projecting against the
possibility that will happen if something is done.
2) Planning is the determination of a series of actions and activities to
achieve the expected results.
3) Organizing, namely the grouping of activities to achieve goals,
including in this case the determination of the organizational
structure, tasks and functions.
4) Staffing or Assembling Resources, namely the preparation of
personnel from the withdrawal of new workers. training and
development to efforts so that each officer provides maximum
efficiency to the organization.
5) Directing or Commanding is an effort to provide guidance on
suggestions and commands in carrying out the tasks of each
subordinate (delegation of authority) to be carried out properly and
correctly in accordance with the stated objectives.
6) Leading is the manager's job to ask others to act in accordance with
the stated goals.
7) Coordinating, namely aligning tasks or work to avoid chaos and
throwing responsibility at one another by connecting, uniting and
aligning the work of subordinates.
8) Motivating is giving encouragement, inspiration and
encouragement to subordinates to carry out activities that have
been determined voluntarily.
9) Controlling is the discovery and application of methods and
equipment to ensure that the plan has been carried out in
accordance with the objectives.
10) Reporting, namely the delivery of the results of activities both in
writing and orally.
The process of carrying out management activities, the management
functions are planning, organizing, preparing, directing, and controlling.

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These are functions within the company, while manager functions outside the
company are:
1. represent the company in the field of court.
2. take part as an ordinary citizen.

2.6 Management Levels

Viewed from the level of organization, management is divided into 3
levels, namely:
1. Top Management
Managers are responsible for the effects of the overall management
decisions of the organization. For example: Director, deputy director,
managing director. The expertise possessed by top-level managers is
conceptual, meaning that the skills to create and formulate concepts to be
carried out by the levels of managers below.
2. Middle Management
Middle management must have interpersonal / human skills, meaning
skills to communicate, cooperate and motivate others. The manager is
responsible for implementing the reana and ensuring the achievement of
objectives.
3. Low Management
The manager is responsible for completing the plans set by the higher
managers. This level also has expertise, namely technical expertise, meaning
expertise that includes procedures, techniques, knowledge and expertise in a
specific field. For example: supervisor / supervisor of production, foreman.
Judging from the activities carried out:
 Functional Manager, is responsible for the activities of the
organizational unit, production, marketing, finance,
personnel, etc.

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  General Manager, responsible for all unit activities.

TOP
M

MIDDLE
M

LOWER
M

Table 1 Management Levels

2.7 Manager Levels

Each level in the manager's position will carry out all management
functions, but has a different pressure point. Top Managers will certainly
carry out planning and leadership functions greater than the manager level
below, while First-line Managers will carry out more of the Controlling and
Organizing functions compared to the level of other managers.
With the various jobs, the top leadership will be more related to the work
in the future, or the jobs that will be done. In making plans for example, a
manager must have a foresight and be able to see what will happen to his
organization in the future. Likewise in leadership activities, managers must be
able to convince all people in the organization, about what will happen in the
future, and convince them to go in the direction expected. When viewed from
the type of work carried out by the top manager, it can be seen that the work
he does is related to conceptual works, so that top managers are required to
master Conceptual Skills.
In contrast to Midle Managers, which are mostly related to work to bridge
the policies issued by top managers so that they can be implemented by first-
line managers, it is necessary to have the ability to connect with humans. This
capability is needed because middle managers function as translators of
policies that are often not yet able to be understood by first-line managers due
to various gaps between manager levels. For this reason, in this middle

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 manager the ability to relate to humans (interpersonal skills) is a skill that will
be very helpful in carrying out managerial functions.
As for first-line managers, they are managers who are in direct contact
with the type of work and service process that must be handled. Organizing
and controlling activities are the more dominant management functions
performed by managers at this level. Therefore managers at this level need
people with technical skills to handle the job. This means that it would be
better for people who occupy first-line managers are people who have long
been in the type of work. Thus technical skills are the dominant skills
required by managers at this level.

Management function
Skills
Planning Organizing Leadership Control
Power √ √
Listen √ √
Management in different
√ √
groups and cultures
Budgeting √ √
Selection of effective
√
leadership styles
Training √
Build an effective team √ √
Delegating / empowering √ √
Motivate √ √
Disciplining √
Interview √ √
Manage rejection of change √ √
Make time √ √
Mentoring √
Negotiation √
Provide feedback √ √
Build organizational culture √ √
Develop a vision √ √
Solve problems creatively √
Table 2 Management function

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 From the table above it can be seen that skills in the area of leadership
functions are dominating from the skills needed to become a manager. This
indicates that a manager must have a good leadership spirit to be able to carry
out his managerial profession, because most management activities will
require leadership abilities.
In some literature there is indeed a difference between managers and
leaders, but in reality everyday in carrying out the profession of manager or
leader, it turns out the two things (manager and leader) are very difficult to
separate, often even having to perform both functions simultaneously.

2.8 Manager Skills

The criteria and skills that must be possessed are:
a. Conceptual skill
Cognitive insights are built based on science through the learning
process (intelligence) that is able to transform ideas into reality.
Formulate a platform both Vision and Mission. The ability to
formulate, analyze, diagnose, decide and choose the best course of
action for the benefit of the Company.
b. Human Skills
Human ability, meaning is the ability that is born from an
interaction, both individuals and groups that are led so that the
leader does not consider himself born but he emerged from the
social community which in turn unites the values he has in the
social sphere he has because the leader is in the midst of the social
community, which is always related, interact so that the leader must
be able to get to know the members
c. Diagnostic skills
The ability to diagnose, investigate, identify, and decide to be
implemented as an effort to solve the problem at hand
d. Political skills
The ability to strengthen his power. This power is strengthened for
the benefit of the organization, that power builds on the conditions

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 of responsibility, authority, and leadership, therefore the essence of
political skill is to transform leadership through the implementation
of the capabilities and responsibilities of the obligations of a leader.
e. Decision making skills
Decision-making skills with stages:
Issues> investigation> Identification> Formulation> Legitimacy
f. Technical skills
Technical skills are born from psychomotor and emotional drive,
the desire to become skilled & expert so that what is thought,
actions produce work, born from training, courses, habits & work
culture.
g. Time management skills
Manage time, place programs and actions according to the right
time.
h. Managerial skills (entrepreneurial)
It is the ability to use opportunities effectively and the skills to lead
important businesses.
i. Techological skills
Namely special technical expertise that is required in the
implementation of economic work economically.
j. Organizational skills
Namely intelligence to regulate various businesses.
In reality, not every leader must have all abilities with the same level of
intensity.
2.9 Manager Ethics
Managerial ethics is a standard of behavior that guides managers in their
work. Ethics (Ancient Greek: "ethikos", meaning "out of habit") is the main
branch of philosophy which studies values or qualities which are the study of
moral standards and judgments. Ethics includes the analysis and application
of concepts such as right, wrong, good, bad, and responsibility.

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 Ethics are divided into three main parts: meta-ethics (study of ethical
concepts), normative ethics (study of determining ethical values), and applied
ethics (study of the use of ethical values).
There are three classification categories:
• Behavior towards employees.
• Behavior towards the organization.
• Behavior towards other economic agents.

1. Behavior towards Employees

This category includes aspects of recruitment, dismissal, wage and
work conditions, as well as personal space and respect. Ethical and legal
guidelines state that recruitment and dismissal decisions must be based
solely on the ability to do work. Behaviors that are generally considered
unethical in this category, for example, reduce workers' wages because
they know the worker cannot complain because of fear of losing his job.
2. Behavior towards the Organization
Ethical problems also occur in the relations of workers with their
organizations. The problems that occur mainly concern honesty, conflicts
of interest, and confidentiality. Honesty issues that often occur include
inflating budgets or stealing company property. A conflict of interest
occurs when an individual takes action to benefit himself, but is
detrimental to his superior. For example, accepting bribes Meanwhile,
ethical breach issues related to confidentiality include selling or leaking
company secrets to other parties.

3. Behavior towards Other Economic Agents

A manager must also practice ethics when dealing with other economic
agents such as customers, competitors, shareholders, suppliers, distributors
and trade unions.

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 CHAPTER III
CLOSING
3.1 Conclusion
The author can conclude that being a manager cannot be done by careless
people, first that person must be sure to be capable / qualified in managing the
work that will be carried out later, have good ethics, and have all the skills
that should be owned by someone who wants to be a manager .
Management also has a broad scope, which with the discovery of this
matter by experts can facilitate people in managing a job both individually
and in groups so that the work can run as expected, more efficiently.

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3.2 Suggestions
Based on the results of data analysis and discussion as well as some
conclusions in this paper, as for the suggestions that can be given through this
paper in order to get better results, namely:
Students are expected to understand more about management and intend to
deepen it more in order to understand more. Because this knowledge is not
only needed by someone who will aspire to become a manager in a company,
but this knowledge can be applied in all aspects of our daily lives.

REFERENCES

1. Armala. 2012. Managerial Skill: Manager Pocket Book. Gramedia Reader:

Jakarta Accessed on 18 October 2019
2. Mariyanti, Erni. 2011. Becoming an Easy Manager. Gramedia Reader:
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3. Wibisono, Generous. 2005. Learning Management. Earth Literacy:
Bandung Accessed on 18 October 2019
4. Terry R, George. 2003. Principles of Management. Erlangga: Surabaya
Accessed on 19 October 2019

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5. http://community.gunadarma.ac.id/_7609/title_etika-manager/ Accessed on
19 October 2019
6. http://ajeng.ngeblogs.com/2009/12/10/etika-manage Accessed on October
20, 2019
7. http://wawannurjuniawan.ngeblogs.com/2009/12/10/etika-manager
Accessed October 20, 2019
8. http://id.wikipedia.org/wiki/Management Accessed on October 20, 2019
9. http://fachruramadhan.blogspot.com/2012/04/fungsi-management
Accessed October 20, 2019

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