Total Quality Management at a Public Accounting Firm

Tohana Widjaja, Dr. Neila Ramdhani, M.Si, M.Ed.

2012 | Tesis | S2 Magister Manajemen

Manajemen kualitas pada suatu kantor akuntan merupakan suatu hal yang sangat penting. Klien kantor akuntan biasanya memiliki ekspektasi dan persepsi yang merupakan dasar untuk membuat perbandingan di antara berbagai alternatif yang ada. Ketiadaan persepsi ini bisa menyebabkan jasa kantor akuntan tersebut tidak lagi dipertimbangkan. Disamping segala aspek manajemen sumber daya manusia – seleksi dan perekrutan, pembelajaran dan pengembangan, serta manajemen kinerja, ada dua hal penting lain yang perlu diperhatikan, yaitu model kepemimpinan Leader-Member Exchange (LMX) dan keterpaduan/kohesifitas. Penting untuk mengamati bagaimana Total Quality Management telah diimplementasikan pada suatu kantor akuntan, ABC – bagian jaringan dari XYZ di Indonesia – yang telah menghasilkan jasa bermutu tinggi dan menciptakan kepuasan klien, dan karenanya membuat kantor tersebut bisa terus bertahan di dunia usaha selama lebih dari dari 50 tahun. Merupakan hal yang menarik untuk mengamati faktor tertentu yang mempengaruhi kinerja sumber daya manusia pada ABC, termasuk persepsi sumber daya manusia di ABC terhadap LMX dan keterpaduan/kohesifitas. Juga penting untuk dipahami bagaimana berbagai pemangku kepentingan mengevaluasi kualitas ABC. Evaluasi dari berbagai pemangku kepentingan menyimpulkan bahwa kualitas ABC tetap dijaga pada standar yang tinggi. Seluruh aspek manajemen sumber daya manusia secara baik dikembangkan dan dipertahankan. Disamping total quality manajemen, kinerja sumber daya manusia ABC dipengaruhi pula oleh beberapa faktor penting lain: latar belakang pendidikan dan IPK, persepsi staf terhadap atasan dan kohesifitas kelompok, dan posisi pada saat staf direkrut. Beberapa saran perbaikan yang bisa diamati dari riset ini, antara lain, meningkatkan brand image ABC dari sudut pandang internal, proses evaluasi kinerja untuk divisi pajak, komunikasi internal dan eksternal, serta keterikatan dan keterpaduan karyawan

Quality management of a public accounting firm is very important. The client of a public accounting firm has, normally, expectations and features in mind that form a basis for comparison among alternatives. Lack of any of these features may eliminate the service of such public accounting firm from further consideration. In addition to all aspects of people management – selection and recruitment, learning and development, and performance management, two other important factors are Leader-Member Exchange (LMX) model of leadership and cohesiveness. It is important to explore how the Total Quality Management has been implemented at a public accounting firm, ABC - a member firm of XYZ in Indonesia - that has created high level of quality services and led to client satisfaction, and this, in turn, has made it sustainable in the marketplace for more than 50 years. As part of it, it is interesting to observe certain factors that affect the performance of people at ABC, including perception of ABC people to LMX and cohesiveness. It is also important to understand how various stakeholders assess the quality of ABC. Assessment from various stakeholders revealed that the quality of ABC was maintained at the high standard. All aspects of people management were well developed and maintained. In addition to total quality management, performance of people at ABC depends on some other important factors: background education of the people and their GPA, perception of ABC people on the leaders and group cohesiveness, and the level of entry when the people were hired. Areas for improvement noted from the research are, among others, to improve ABC’s brand image from internal perspective, performance evaluation process for tax people, internal and external communication, employee engagement and bonding.

Kata Kunci : total quality management, manajemen sumber daya manusia, model kepemimpinan LMX, keterpaduan/kohesifitas