ANALISIS KEMUNGKINAN PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL THE FOUR LEVERS OF CONTROL DI BANK OF CHINA CABANG JAKARTA

DITA ANANDITA, Prof. Dr. Abdul Halim, MBA.

2014 | Tesis | S2 Manajemen

Model the Four Levers of Control yang diperkenalkan oleh Robert Simons merupakan model yang berfokus pada pencapaian strategi dalam sistem pengendalian manajemen. Model ini mampu merekonsilisasi konflik antara kreatifitas dan pengendalian perusahaan. Model ini merupakan kerangka kerja yang sesuai dengan filosofi baru mengenai kontrol dan manajemen serta sangat luas penggunaannya untuk dapat diimplementasikan. Seiring dengan perkembangan organisasi, peningkatan kompetisi usaha dan regulasi perbankan, diperlukan suatu model penerapan strategi yang mampu menjadi acuan dalam sistem pengendalian manajemen. Hingga saat ini belum ada model yang digunakan sebagai acuan bagi karyawan pimpinan di bank of China cabang Jakarta dalam pengendalian tujuan perusahaan. Masing – masing karyawan pimpinan menjalankan pengendalian strategi berdasarkan latar belakang dan pengalaman yang dimiliki sebelumnya. Penelitian ini memberikan gambaran mengenai penerapan kontrol strategi manajemen serta analisis kemungkinan penerapan model the Four Levers of Control oleh karyawan pimpinan Bank of China cabang Jakarta. Penelitian dilakukan dengan metode deskriptif kualitatif dengan obyek penelitian Bank of China cabang Jakarta. Penelitian dilakukan sepanjang bulan Desember 2012 hingga April 2014. Hasil penelitian menunjukkan bahwa karyawan pimpinan di Bank of China cabang Jakarta telah mengimplementasikan secara natural 3 dari 4 aspek kontrol dalam model the Four Levers of Control dalam keseharian kerja. Pada hasil penelitian ini juga menunjukkan kemungkinan penerapan model the Four Levers of Control di Bank of China cabang Jakarta.

The Four Levers of Control is a control strategy model which was introduced by Robert Simons that focuses on the achievement of the strategy in the management control system . This model is able to reconcile the conflict between creativity and control in the company. The model is also a framework which align with a new philosophies regarding the control and management, and very useful to be implemented. As the development of the organization form, increasing competition in the business and banking regulations, we need an implementation model of strategy as a reference in the management control system . Until now, there is no implementation strategy model used by the managers in Bank of China Jakarta Branch to control of the company’s goal. Each managers apply control strategies based on their background and experience beforehand . The aim of this study is to provide an overview of the implementation control of strategy and analysis of the possibility of applying the Four Levers of Control by the managers in Bank of China Jakarta branch. The study using descriptive qualitative methodology with the Bank of China Jakarta branch as the study object. The study was conducted during December 2012 to April 2014 . This study reports findings that the managers of Bank of China Jakarta branch has naturally implemented 3 of 4 control aspects in the model the Four Levers of Control in daily work . In the results of this study also showed the possibility of applying the model of the Four Levers of Control at Bank of China Jakarta branch.

Kata Kunci : The Four Levers of Control, kontrol strategi, Belief System, Boundary System, Diagnostic Control System, Interactive Control System