NAMA : SAFIRA ULFA

NIM :C1I016049

1. Case study
PT. Indonesian Surveyor
PT. Surveyor Indonesia is one of the state-owned enterprises in Indonesia engaged in
survey, inspection, consulting and related services that cover various sectors including oil and
gas, mining, processing, telecommunications, banking and government. The company has 6 (six)
branches spread throughout Indonesia by providing services both in domestic and foreign
markets. PT. Surveyor Indonesia has 5 (five) Strategic Business Units (SBU) which function
as corporate profit centers . One of them is the Mining andIndustry SBU Energy. This SBU
activity is focused on finding service users (clients) in the oil and gas industry and the mining
industry. The services offered by the SBU are survey, inspection and consulting services.
PT Surveyor Indonesia (PTSI) is one of the State-Owned Enterprises in Indonesia which
was established on August 1, 1991. Prior to the existence of PTSI, inspectionof imported goods
entering Indonesia was carried out by Customs to determine the import duty to be paid by
importers. However, the Customs inspection received complaints from importers because the
checks carried out took a long time, were unprofessional, and had high costs. These complaints
are obstacles for importers. In an effort to overcome these complaints, the government formed
PTSI to conduct Pre-Shipment Inspection (PSI) aimed at assisting Customs during the
development of Electronic Data Interchange (EDI). EDI is a tool to monitor goods in containers
withtime and cost more efficient, which is required by Customs in carrying out inspections
ofgoods imported.
Pre-Shipment Inspection carried out by PTSI is an inspection activity of imported goods
in the country of origin before the goods are sent to Indonesia, so that when the goods reach
Indonesia Customs just checks the PTSI report and sets import duties. This process proved to be
more effective and efficient than the next process.
After the EDI development was completed and ready to operate, Customs and Excise
requested the government to remove PSI activities and requested the return of thefunction
inspectionof imported goods and close PTSI because its services were no longer needed.
However, the President Director of PTSI at that time asked the Minister of Finance not to
close PTSI. The government granted the request, on condition that PTSI sought
business activities other than PSI. Finally PTSI chose the business field of survey, inspection and
consultancy. Services offered by PTSI include:
 Conduct pre-shipment inspection services and related services
and support pre-shipment inspection.
 Conduct surveyor activities which include activities of supervision, inspection,
control and assessment relating to the quality, quantity, condition of commodities
or business objects in an effort to determine prices and values independently.
 Conduct quality and environmental management services, business andconsulting
tradeservices and training services.
 Conduct other activities that are approved by the General Meeting of Shareholders
(GMS) and do not conflict with the applicable provisions.
 PT Surveyor Indonesia states that human resources (HR) are the company's main assets
to achieve the company's vision. Therefore, HR development is always the main concern of
every work unit leader. Motivation and professionalism are formed through an attractive work
climate, challenging tasks, continuous training and reward systems that are in line with employee
performance and achievement. The implementation of sound corporate management and
economic principles is a feature of companies that always prioritize customer satisfaction with
the best services and solutions. As a leading company in its field, the company is alwayssound
environmentallyand actively participates as a development agent to realize the ideals of the
nation and state of Indonesia.
The Strategic Business Unit for Mining and Energy Industry (SBU IPE) was formed on
8 February 2006 based on the Decree of the Board of Directors of PT Surveyor Indonesia
No.001 / PDR-CSR / HRD / II / 2006 concerning Improvement of the Company's Organizational
Structure in 2006. This IPE SBU was formed to replace The IJU SBU (Infrastructure and Public
Services) was dissolved with the aim to focus more on the market. This is because the IJU SBU
does not have a clear market share, in other words this SBU serves markets that have not or
cannot be touched by other SBUs in PTSI. The market focus of the IPE SBU is in the fields of
oil and gas and mining. Although there are already Energy I Mining SBUs (SBU PE I) and SBU
10 Energy Mining II (SBU PE II), PTSI directors see that there is still a market share in the
mining, oil and gas sectors that have not been touched by the two SBUs. SBU PE I and PE II
both focus their markets on the Directorate General of Oil and Gas, the difference is only on how
to get a job at the Directorate General of Oil and Gas. PE I SBU gets a job through open tender
through competition, while PE II SBU gets direct work without going through tender. This is
what keeps the market share in the oil and gas sector, namely at the KKKS and BPMIGAS, the
SBE IPE to seize the opportunities of both markets. In addition to the market share in the oil and
gas sector, SBU IPE is also expected to be able to take market opportunities in the mining sector.
The IPE SBU is led by a Head of SBU. Based on Deed No. 51 dated December 31,
2008 concerning Duties, Authorities and Proxy of the Head of the MiningSBU Industry and
Energy, the main task of the Head of the SBU is to carry out management activities concerning
the planning, implementation, guidance, monitoring and control of business activities to ensure
that they are in line with the objectives set by company. In running this unit, the Head of SBU is
assisted by 3 managers, namely Marketing and Operations Manager I, Marketing and
Operational Manager II, andBusiness Support the Marketing and Operations Manager IManager
is more focused on marketing activities in daily activities even though he can also operational
activities, on the contrary Marketing and Operational Managers II are more focused on carrying
out operational activities even though they also have to do marketing activities. Each of these
managers has staff who assist them in carrying out their functions, both marketing and
operational. Business Support Manager leads the accounting and finance, logistics and HR
departments. In addition to the three Managers, there are also 3 (Three) Senior Account
Executives who are directly responsible for reporting their activities to the head of the SBU.
senior This Account Executive can also act as a marketing or as a Project Manager.
 2. Case Analysis
Action control relates to everything that guarantees that every employee does or does not carry
out activities that are profitable or not profitable for the company. Control of actions that have
been implemented by SBU IPE are as follows.
2.1 Control Measures(ActionControl)
2.1.1 Restriction of Behavior(BehavioralConstraint)
2.1.1.1 restricted physical(PhysicalConstraints)
Restrictions physically present in the company in the form, all the amenities of
the employee's computer has a password known only to the employees concerned, so
that there are limitations to be able to access each otherdata. computer This is so that
important information can be maintained properly, besides that there is room separation
for each work unit.This separation aims to provide convenience to employees of each
unit so that the work done is not interrupted by the work of employees from other units.
Another type of control applied by companies is the use of an absent machine that uses
fingerprints of each employee. When employees enter or return they must attend by
placing fingerprints on the absent machine. This absent machine is one of the things
used by companies to evaluate employee discipline and employee performance.
2.1.1.2 Administrative Restrictions (Administrative Constraints)
The imposition of administrative restrictions on companies is clearly evident by
the existence of work procedures and limits on the authority of each employee.
Limitation of authority for cash disbursement owned by the IPE SBU is the head of the
unit has the authority to authorize cash disbursement with a limit of 10 million Rupiah.
Ten to one hundred million rupiahs ofauthority is cash approvalheld by the director of
operations. Whereas cash expenditure of more than 100 million rupiah requires approval
from the President Director.
2.1.2 Preaction Review (Preaction Review)
The pre-action review carried out in the IPE SBU contains an inspection of the individual
work plan that is controlled to find out whether it is worthy of approval, needs to be modified or
must be made more thorough before gettingapproval final. This review can be done in both
formal and informal forms, and strictly or not depends on the intensity of the review. However,
to control risk management at SBU, IPE is less effective. The current conditions are that several
projects won from theprocess have tendernot carried out a risk analysis that actually exists in
theSOP company. The SOP that should have been run begins with the making of a proposal
when the work unit will take part in the tender, then this proposal is continued to the risk
management unit to analyze risks that might occur if the project is run to be reported to the
director to be decided whether to proceed to the tender or not . The corrective steps that need to
be considered in this problem are the need to socialize the importance of risk analysis when
participating in a tender so that if the tender is won, the project process can run more effectively
and efficiently.
2.1.3 Action Accountability
A form of accountability for actions taken by SBU IPE employees is:
● Make a weekly report by the project manager about the progress of the project to the
SBU head
● Make a monthly report on the financial statements (project balance) by
the project manager to the SBU head and support manager business.
 If there is a deviation from the policy that has been set by the company,
then the head of the SBU can immediately give a sentence in the form of a reprimand or
other sanction.
2.1.4 Redundancy The
provision applied by the IPE SBU management is to require that each job not be dependent on
only oneemployee particular. Therefore management has provided more than one employee
to handle certain tasks within the company. So, if there are employees who are unable to attend,
then there are other employees who are able to replace their duties. In addition, in carrying out
their daily tasks, employees are supported by information technology provided by the company.
So that it can facilitate employees in doing their daily work.
2.2 Management of Result Control
Management has made a personal target for employees, target divisions, SBU targets and
overall corporate targets. The operational andcosts of systematicthe target are stated in the
Company's Budget Work Plan (RKAP). Assessment of the company's actual performance is
carried out by making a Key Performance Indicator (KPI). The results of project supervision and
performance appraisal will determine the next strategic steps that the company will take and also
become the basis for determining employee compensation and remuneration. SBE IPE has
revenue and profit targets that are evaluated every 4 (four) months. The quarterly financial report
of SBU IPE is used as a tool to monitor actual performance results to be compared with the SBE
SBU work budget and also to be compared with the profit between SBUs. This financial report
evaluation is also the basis for revising the revenue and profit targets of each SBU and
determining also as a basis for providing incentives or bonuses for employees associated with the
work.
2.3 Personal Control (Personnel Control) The
personal control applied by the SBU IPE management is as
follows.
2.3.1 Selection and Placement
Employee recruitment and placement procedures at the IPE SBU are as
follows:
● There is a request for employee needs from one of the managers to the human resources
● department. Human Resources Section holds job announcements in themedia
mass, to then be checked for completeness and validityfiles of incoming applicant.
● The next selection process is an interview test with the manager who requests the
employee's needs and interviews with the business support manager.
● Signature of cooperation agreement, with a trial period of 3 (three) months.
3.3.1 The Training
SBUconducts education and training programs for each employee at least twice a
year. In this case the company will provide several training brochures for employees to
follow. The training in question is training related to competency improvement.

2.4 Cultural Control Cultural

control of the IPE SBU is contained in a number of points from the following points :
❖ Application of a code of ethics that employees must adhere to (Code of Conduct)
In the form of a written document that contains formal and written statements that apply
 in the company that includes the value - the company's core values and commitment to
stakeholders, and the company procedures desired by management. The company's code
of conduct is contained in a statement called the Collective Labor Agreement (CLA).
❖ Group based reward
In the case of awarding, the company provides bonuses or incentives to employees based
on the achievement of work unit revenue targets and the achievements of each employee.
In giving these bonuses, employees do not know the amount of each bonus so they
consider the bonus given equally.
❖ Transfers between corporate organizations (Intraorganizational transfers)
Controls carried out in this form are rotating or breaking employees from one particular
job to another in the company. However, the perotasi or current discretion has not been
effectively carried out by management.
❖ Physical arrangements
Another control is the layout arrangement (layout) the workspace. Arrangements like this
are expected to create comfortable working conditions and support the systematic
movement of effective and efficient work procedures.The social arrangements applied at
SBU IPE are like the way to dress, namely the existence of standard uniform clothes for
project employees. This aims to show the identity of the company and also forsafety
employee.
❖ Tone at the top
The most important thing is to support the implementation of corporate strategy by
creating a work culture that is in line with the company's vision, mission and core values.
This can be realized if there is a strong commitment frommanagement topthrough
examples of behavior that are in accordance with the culture desired by the company. It is
this top management behavior that will be imitated and become a role model for
employees' behavior in work such as entering work on time, initiative, communicative
and trying to improve competence and expertise.

In general, the management control system implemented by SBU IPE can be

summarized as follows:
➢ The application of action control is carried out strictly for the function ofresources
humanrelated to efforts to improve professionalism and competence in the execution of a
project. However, there are still deficiencies, namely pre-action control has not been fully
implemented. This can be seen by not doing risk analysis on several projects won in
tendersin wherefact this is found in the company SOP. The SOP that should have been
run begins with the making of a proposal when the work unit will take part in the tender,
then this proposal is continued to the risk management unit to analyze risks that might
occur if the project is run to be reported to the director to be decided whether to proceed
to the tender or not .
➢ The implementation of results control is carried out strictly with the effort to achieve
the revenue and profit targets that have been set.
➢ The application of personal control is strictly carried out for theselection proces
employee.
➢ For cultural control that is strictly applied is regarding the code of ethics
and the existence of collective work agreements. However, perotasi orchanges
 employeecurrently not effectively carried out by management.

CONCLUSSION

A. In general, IPE SBU PT Surveyor Indonesia has implementedcontrol actionin its

management control system. However, therestill aredeficiencies, namely pre-action
control has not been fully implemented.
This can be seen by not doing risk analysis on several projects won in tenders where in
fact this is found in theSOP company. The SOP that should have been run begins with the
making of a proposal when the work unit will take part in the tender, then this proposal is
continued to the risk management unit to analyze risks that might occur if the project is
run to be reported to the director to be decided whether to proceed to the tender or not .
B. IPE SBU PT Surveyor Indonesia in general has been able to implement the Result
Control adequately in every company activity.
C. Outcome control has also been carried out adequately with efforts to achieve the revenue
and profit targets that have been set.
D. While cultural control has also been applied strictly to the code of ethics and the
existence of collective labor agreements. However, perotasi orchanges employeecurrently
not effectively carried out by management.