Kemungkinan Penerapan Akuntansi Perencanaan di Metro TV
AUZAR, ZULFAKHRI (Pembimbing: Mulyadi, Drs., M.Sc., Akt.), Mulyadi, Drs., M.Sc., Akt.
Skripsi ini mengangkat tema akuntansi perencanaan yang merupakan alat perencanaan strategik organisasi yang andal di lingkungan busines saat ini. Lingkungan busines saat ini, kondisinya ialah sangat turbulen, dengan karakteristik perubahan: sangat cepat, radikal, dan diskontinus. Meskipun begitu, masih banyak organisasi yang sistem perencanaan strategiknya belum adaptif terhadap turbulensi tersebut dan mampu menjawab tantangan perubahan yang berkarakteristik seperti itu.
Stasiun televisi Metro TV dipilih sebagai objek penelitian oleh karena penulis merasa kondisi kerja industri penyiaran sangat dinamik−sesuai dengan karakteristik perubahan di atas; terkhusus Metro TV, yang fokus utamanya untuk menyiarkan berita yang mensyaratkan kerja cepat dan kemutakhiran informasi.
Metoda penelitian yang digunakan ialah wawancara kepada personel managemen lapis menengah (manager pemasaran) untuk mengeksplorasi sistem perencanaan strategik Metro TV dan kemudian menganalisis kemungkinan penerapan akuntansi perencanaan dari hasil eksplorasi tersebut.
Hasil yang penulis temukan ialah bahwa Metro TV dalam sistem perencanaan strategiknya ialah belum: (1) mengimplementasikan sistem perencanaan busines total terpadu; (2) mengimplementasikan sistem informasi perencanaan strategik yang andal; (3) melibatkan karyawan; (4) menggunakan alat managemen yang sesuai kondisi lingkungan busines mutakhir; dan (5) mencerminkan sistem yang cepat dan strategik.
Dengan hasil tersebut, penulis dapat menyimpulkan bahwa implementasi akuntansi perencanaan ialah mungkin dan dibutuhkan oleh Metro TV. Dua pemampu untuk mengimplementasinya ialah teknologi informasi dan pemberdayaan personel.
The focus of this research was planning accounting as a powerful tool in every organization for the strategic planning process in recent business environment. The condition of recent business environment is highly turbulent characterized by so rapid, radical, and discontinuous change. Even so, there are still numerous organizations that have yet implemented the adaptive strategic planning system which will make such organizations be able to meet the challenge of such turbulence.
Metro TV was chosen as the object of this research because the writer felt that working conditions of broadcasting industries were very dynamic. That would be especially true in the case of Metro TV which mainly broadcasts news. Broadcasting news is such a working condition that requires the speed of work and the update of information.
An interview to middle management personnel (marketing manager) was carried out in order to explore the strategic planning system, and after that, the results would make the writer to be able to analyze the probability of implementation of planning accounting.
The results were that Metro TV, in respect of its strategic planning system, has not: (1) implemented an integrated total business planning system; (2) implemented a reliable information system; (3) involved its employee; (4) used suitable management tools toward the challenge of recent condition of business environment; and (5) reflected a fast and strategic system.
From results, it is possible for the writer to infer that the implementation of planning accounting is probable and needed. Two enablers of its implementation are information technology and employee empowerment.
Kata Kunci : planning accounting, total business planning, recent business environment, strategic planning information system, employee empowerment, akuntansi perencanaan, perencanaan busines total, lingkungan busines saat ini, sistem informasi perencanaan strategik,
