Analisis Implementasi Sistem Pengendalian Manajemen Perusahaan menggunakan Diagnostic Control System Levers of Control pada Perusahaan Bidang Logistik dan Gudang Dingin
DOI:
https://doi.org/10.32493/Inovasi.v12i1.p84-97.46769Keywords:
Sistem Pengendalian Manajemen; Sistem Pengendalian Diagnostik; Rantai Pasokan Dingin; Sistem Pengendalian Diagnostik; Balanced ScorecardAbstract
Penelitian ini bertujuan untuk menganalisis penerapan Sistem Pengendalian Manajemen (SPM) dengan menggunakan konsep sistem pengendalian diagnostik pada perusahaan yang bergerak di bidang rantai pasok dan gudang dingin. Perusahaan rantai pasok dingin merupakan perusahaan pihak ketiga yang menyimpan barang-barang pelanggan dan telah berdiri sejak tahun 2020. Dengan anggaran yang baik, perusahaan dapat mendukung tujuan akhir perusahaan. Penelitian ini menggunakan studi kasus dan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa telah memiliki penilaian ukuran kinerja atau indikator kinerja utama untuk mengukur kinerja dalam mengimplementasikan strategi Perusahaan. Berdasarkan analisis balanced scorecard, KPI yang dimiliki Perusahaan masih terbatas dan belum mewakili keseluruhan penilaian strategi Perusahaan. Dalam penerapannya sistem pengendalian diagnostik telah digunakan oleh perusahaan untuk memastikan efektivitas pengendalian Perusahaan. Pengendalian Perusahaan menggunakan anggaran keuangan dan aktual keuangan yang disusun dalam rencana laba yang dievaluasi setiap bulan oleh pemegang saham dan dewan direksi. Peta strategi dibuat dalam balanced scorecard sebagai pengendalian perusahaan. Rencana laba dan peta strategi digunakan oleh perusahaan sebagai sistem pengendalian diagnostik dan diinformasikan kepada seluruh level pekerja. Perusahaan belum memiliki komite pengawas strategi untuk memastikan bahwa strategi yang dibuat berjalan dengan baik sehingga beberapa pencapaian KPI Perusahaan tidak tercapai.
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