Evaluasi Efektivitas Sistem Pengendalian Manajemen pada PT Victory International Futures Cabang Yogyakarta
KOPONG, YENY (Adv.: Hardo Basuki, Dr., M.Soc.Sc), Hardo Basuki, Dr., M.Soc.Sc
PT Victory International Futures cabang Yogyakarta merupakan perusahaan pialang anggota Bursa Berjangka Jakarta dalam pengawasan Bappebti, yang bergerak dalam bidang pelayanan jasa keuangan khususnya transaksi perdagangan kontrak berjangka. PT Victory International Futures memiliki misi menjadi perusahaan yang berdedikasi secara total di pasar keuangan yang melakukan investasi derivatif sebagai alternatif investasi jangka panjang, mendidik investor tentang manajemen resiko dan memberikan analisis pasar keuangan kepada investor sebagai mitra solusi perdagangan. Namun dalam pertumbuhan kinerja PT Victory International Futures cabang Yogyakarta masih berada dibawah pertumbuhan kinerja cabang lainnya. Hal ini dapat mengindikasikan kurang optimalnya sistem pengendalian manajemen dalam rangka mendukung implementasi strategi perusahaan.
Untuk memastikan strategi PT Victory International Futures Cabang Yogyakarta telah terimplementasi dengan baik, diperlukan sistem pengendalian yang baik dan efektif. Sistem pengendalian manajemen tersebut perlu didukung oleh struktur organisasi dan pusat pertanggungjawaban yang selaras antara wewenang dan kinerja yang dinilai. Diperlukan pula adanya rencana strategis dan anggaran yang menjadi milestone pencapaian misi perusahaan. Selain itu sistem penilaian kinerja yang komprehensif dan diikuti oleh sistem insentif berdasarkan kinerja akan mampu menjadi alat dalam mengendalikan dan memotivasi kinerja organisasi.
Hasil evaluasi atas sistem pengendalian manajemen PT Victory International Futures Cabang Yogyakarta, diketahui terdapat beberapa ketidaksesuain dalam mengaplikasikan sistem pengendalian manajemen. Sistem penilaian kinerja masih berdasarkan penilaian kinerja keuangan perusahaan dan juga penyusunan anggaran tidak berfokus pada periode satu tahun.
PT Victory International Futures Branch of Yogyakarta is a broker company that is a member of Jakarta Stock Exchange under control of Bappebti, that activity is in the field of financial service especially transaction of term contract trading. PT Victory International Futures has a mission in becoming a company that dedicates totally in financial market that conducts derivative investment as an alternative of long term investment, educating investors about risk management and giving financial market analysis to the investors as the partner of trading solution. But the performance growth of PT Victory International Futures Branch of Yogyakarta is still under the performance growth of other branches. This is probably indicating the system of management control that is not optimal in supporting the implementation of company strategy.
To ensure that the strategy of PT Victory International Futures Branch of Yogyakarta has been implemented well, it needs better and effective control system. The system of the management control needs to be supported by the structure of the organization and the center of responsibility which are in line between the authority and performance being evaluated. It also needs strategic planning and budgeting which becomes the milestone of company mission achievement. Besides, the comprehensive performance appraisal system and is followed by incentive system based on performance will be able to be an instrument to control and motivate the performance of the organization.
Evaluation result on the management control system of PT Victory International Futures Branch of Yogyakarta, it is found out that there are some inexpediencies in applying the system of management control. Performance appraisal system is still be based on appraisal of company financial performance and also arrangement of budgeting that is not focused in a year period.
Kata Kunci : management control system, accountability center, strategy planning, budgeting, performance appraisal system, incentive system, Sistem pengendalian manajemen, pusat pertanggungjawaban, rencana strategi, anggaran, sistem penilaian kinerja, sistem insentif.
