EVALUASI PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT JAYA BITUNG MANDIRI

Authors

  • Shintya Ulfa Rotinsulu Akuntansi FEB Unsrat
  • Treesje Runtu Akuntansi FEB Unsrat
  • Syermi S.E Mintalangi Akuntansi FEB Unsrat

DOI:

https://doi.org/10.32400/gc.16.2.36241.2021

Keywords:

Management control system, company performance

Abstract

A management control system is a system used to encourage members to implement each strategy effectively and efficiently to achieve company goals. The purpose of this study was to determine how the application of management control systems in improving company performance at PT Jaya Bitung Mandiri. The data analysis method used is qualitative research with a descriptive approach. The results showed that the management control system at PT Jaya Bitung Mandiri was running well. This is evidenced by indicators of organizing, policies, planning, recording or accounting, reporting, that have been running quite effectively and are able to improve company performance as assessed by the company's revenue and net profit which has increased over the past 3 years. . As a matter of consideration, companies should pay more attention to unfulfilled factors in the management control system so that company management will be more effective and efficient.

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Published

2021-06-02

How to Cite

Rotinsulu, S. U., Runtu, T., & Mintalangi, S. S. (2021). EVALUASI PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT JAYA BITUNG MANDIRI. GOING CONCERN : JURNAL RISET AKUNTANSI, 16(2), 147–156. https://doi.org/10.32400/gc.16.2.36241.2021

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Section

Articles