Transisi Kepemimpinan dan Sistem Pengendalian Manajemen Pada Family Business UD. A. Penggunaan Teori Familiness Untuk Mengatasi Permasalahan

Kristianto Kurniawan

Abstract


Abstract: Family companies hold a significant role in the business and economic sectors in the world, especially in Asia. According to the results of a survey conducted, it shows that the success rate of family enterprises will decrease considerably when family companies experience a movement from the first generation to the next. Therefore, in order for the family company to survive in the competition, a management control system and good leadership are needed in order to adapt to the development of the existing business environment. Leadership and management control systems are closely related, where these two factors affect the effectiveness of managing individuals and organizations. The purpose of this study was to explore the leadership and management control systems of each generation at UD. A, which will be linked to the Familiness theory, and is expected to be able to assist business entities in solving existing problems. This study uses an interpretive paradigm and a qualitative approach. Data were collected by observation and interviews. The results showed that the management control system and leadership at UD. A experienced the development of generations. However, it can be said that it is ineffective because the leadership transition is not running properly and makes the existing management control system unable to adapt to the business environment. The findings were analyzed using familiness-based management control system theory to provide recommendations. Recommendations given aim to improve weaknesses in management control systems, leadership, and problems that exist in UD. A.

Abstrak:   Perusahaan keluarga memegang perenan yang cukup besar dalam sektor bisnis dan ekonomi di dunia khususnya di Asia. Menurut hasil survei yang dilakukan, menunjukkan tingkat keberhasilan perusahaan keluarga akan jauh menurun ketika perusahaan keluarga mengalami perpindahan dari generasi pertama ke generasi - generasi selanjutnya. Maka dari itu, agar perusahaan keluarga dapat bertahan dalam persaingan diperlukan adanya sistem pengendalian manajemen, dan kepemimpinan yang baik agar dapat beradaptasi dengan perkembangan lingkungan bisnis yang ada. Kepemimpinan dan sistem pengendalian manajemen memiliki keterkaitan yang erat, dimana kedua faktor ini mempengaruhi efektifitas dalam mengatur individu dan organisasi. Tujuan dari penelitian ini adalah untuk menggali kepemimpinan dan sistem pengendalian manajemen dari tiap generasi di UD. A yang nantinya dikaitkan dengan teori Familiness, dan diharapkan dapat membantu badan usaha dalam menyelesaikan permasalahan yang ada. Penelitian ini menggunakan paradigma interpretive dan pendekatan kualitatif. Pengambilan data dilakukan secara obeservasi dan wawancara. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen dan kepemimpinan yang ada di UD. A mengalami perkembangan dari generasi – generasi. Namun bisa dikatakan tidak efekitf dikarenakan transisi kepemimpinan tidak berjalan dengan bagaimana semestinya dan membuat sistem pengendalian manajemen yang ada tidak dapat beradaptasi dengan lingkungan bisnis. Hasil temuan yang ada dianalisa menggunakan teori sistem pengendalian manajemen berbasis familiness, guna memberikan rekomendasi. Rekomendasi yang diberikan bertujuan untuk memperbaiki kelemahan sistem pengendalian manajemen, kepemimpinan, dan permasalahan yang ada di UD. A.


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DOI: https://doi.org/10.35794/jmbi.v8i2.35144

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