Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.

2 (2018)

EVALUASI SISTEM PENGENDALIAN MANAJEMEN BERBASIS

LEVERS OF CONTROL UNTUK MENUNJANG STRATEGI
COST LEADERSHIP PADA CV. BMT SURABAYA

Amos Jovanka Wijaya
Jurusan Akuntansi / Fakultas Bisnis dan Ekonomika
jovanwijaya21@gmail.com
Abstract
 ,Q WKH HUD RI JOREDOL]DWLRQ DV QRZ UHTXLUHV HYHU\ FRPSDQ\ WR DOZD\V PDNH
LQQRYDWLRQV DQG LPSURYHPHQWV LQ RUGHU WR DFKLHYH WDUJHWHG JRDOV 7KHUHIRUH RQH ZD\ WKDW
FDQVXSSRUWLWLVE\WKHLPSOHPHQWDWLRQRIDJRRGEXVLQHVVVWUDWHJ\LQDFFRUGDQFHZLWKWKH
FRPSDQ\¶VFRQGLWLRQ%HVLGHVWKHLPSOHPHQWDWLRQRIDJRRGEXVLQHVVVWUDWHJ\LVUHTXLUHGDOVR
WKH LPSOHPHQWDWLRQ RI 0DQDJHPHQW &RQWURO 6\VWHPV LQ DFFRUGDQFH ZLWK WKH YLVLRQ DQG
PLVVLRQRIWKHFRPSDQ\
 &9%07LVDEXVLQHVVHQWLW\ZKLFKLVHQJDJHGLQIDVWVKLSH[SHGLWLRQE\DSSO\LQJ
VHYHUDO EXVLQHVV VWUDWHJLHV VXFK DV PDLQWDLQLQJ WKH FRQGLWLRQ RI WKH SDFNDJH PDLQWDLQLQJ
FXVWRPHUV
 WUXVW LQFUHDVLQJ HPSOR\HH PRWLYDWLRQ DQG XOWLPDWHO\ VHWWLQJ WKH SULFH RI ORZHU
FRVWFRVWOHDGHUVKLS7KHVLVUHVHDUFKLVLQFOXGHGLQDSSOLHGUHVHDUFKZKHUHWKHUHVHDUFKHU
KRSHV WR JLYH HYDOXDWLRQ DQG UHFRPPHQGDWLRQ RQ &9 %07¶V PDQDJHPHQW FRQWURO V\VWHP
WKURXJK WKH OHYHUV RI FRQWURO SRLQW RI YLHZ 7KH UHVHDUFK PHWKRG XVHG LV LQWHUYLHZ
REVHUYDWLRQDQGGRFXPHQWDQDO\VLV
 /DFN RI VXSHUYLVLRQ IURP VXSHUYLVRUV DQG WKH ODFN RI XQGHUVWDQGLQJ RI WKH YLVLRQ
PLVVLRQDQGREMHFWLYHVRIWKHFRPSDQ\E\VRPHHPSOR\HHVWKDWFDXVHWKHQRQFRPSOLDQFHRI
FRPSDQ\ UHJXODWLRQV DUH VRPH RI WKH SUREOHPV RI LPSOHPHQWLQJ D PDQDJHPHQW FRQWURO
V\VWHPWKDWKDPSHUVWKHFRPSDQ\
VEXVLQHVVVWUDWHJ\,PSURYHPHQWVXVLQJDOHYHUVRIFRQWURO
EDVHG PDQDJHPHQW FRQWURO V\VWHP DUH FKRVHQ EHFDXVH WKH\ HPSKDVL]H LQIRUPDWLRQ V\VWHPV
WKDWFDQPDLQWDLQDQGFKDQJHRUJDQL]DWLRQDOEHKDYLRUSDWWHUQV5HFRPPHQGDWLRQEDVHGRQ
OHYHUVRIFRQWUROSRLQWRIYLHZH[SHFWHGWRLPSURYHPDQDJHPHQWFRQWUROV\VWHPWKDWKDVEHHQ
DSSOLHGDQGFDQVXSSRUWWKHFRPSDQ\
VEXVLQHVVVWUDWHJ\
Keyword : Management Control System, Levers of Control, Business Strategy, Cost
Leadership

PENDAHULUAN
Latar Belakang
.HWDWQ\D SHUVDLQJDQ GL HUD JOREDOLVDVL VHSHUWL VDDW LQL PHQXQWXW VHWLDS SHUXVDKDDQ
XQWXN VHQDQWLDVD PHODNXNDQ LQRYDVL GDQ SHUEDLNDQ GDODP UDQJND PHQFDSDL WXMXDQ \DQJ
GLWDUJHWNDQ 2OHK NDUHQD LWX VDODK VDWX FDUD \DQJ GDSDW PHQXQMDQJ KDO WHUVHEXW DGDODK
GHQJDQ GLWHUDSNDQQ\D VWUDWHJL ELVQLV \DQJ PDWDQJ GDQ VHVXDL GHQJDQ NRQGLVL \DQJ GLDODPL
ROHK SHUXVDKDDQ 6WUDWHJL ELVQLV VHQGLUL PHUXSDNDQ NHUDQJND DUDK NHELMDNDQ VHEXDK
RUJDQLVDVL WHUPDVXN SHUXVDKDDQ XQWXN EHUWDKDQ EHUDGDSWDVL GDQ EHUNHPEDQJ GDODP

979
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHQJKDGDSL WDQWDQJDQ GDQ SHUXEDKDQ OLQJNXQJDQ HNVWHUQDO GDODP UDQJND PHQFDSDL WXMXDQ
RUJDQLVDVLQ\D(IIHULQGDQ6RHKHUPDQ
6HODLQ SHQHUDSDQ VWUDWHJL ELVQLV \DQJ PDWDQJ GLSHUOXNDQ MXJD LPSOHPHQWDVL 6LVWHP
3HQJHQGDOLDQ0DQDMHPHQ\DQJVHVXDLGHQJDQYLVLGDQPLVLSHUXVDKDDQ6LVWHP3HQJHQGDOLDQ
0DQDMHPHQ VHQGLUL PHUXSDNDQ DODW \DQJ PHQGXNXQJ VWUDWHJL SHUXVDKDDQ XQWXN PHQFDSDL
FRPSHWLWLYH DGYDQWDJH NHXQJJXODQ EHUVDLQJ GDQ NLQHUMD SHUXVDKDDQ \DQJ OHELK EDLN
GLEDQGLQJSHVDLQJ'HQW3DGDGDVDUQ\DWXMXDQGDUL6LVWHP3HQJHQGDOLDQ0DQDMHPHQ
DGDODK  PHPEHULNDQ LQIRUPDVL \DQJ EHUJXQD GDODP SURVHV SHQJDPELODQ NHSXWXVDQ
SHUHQFDQDDQ GDQ HYDOXDVL 0HUFKDQW GDQ 2WOH\  'HQW  PHQ\DWDNDQ EDKZD
6LVWHP 3HQJHQGDOLDQ 0DQDMHPHQ GLEXDW VHFDUD HNVSOLVLW XQWXN PHQGXNXQJ VWUDWHJL
RUJDQLVDVL
6DODK VDWX EHQWXN SHQHUDSDQ VWUDWHJL ELVQLV \DQJ FXNXS SRSXOHU GLJXQDNDQ SDGD
EHEHUDSD SHUXVDKDDQ DGDODK VWUDWHJL FRVW OHDGHUVKLS \DLWX VWUDWHJL ELVQLV GHQJDQ
PHQJDQGDONDQ KDUJD \DQJ OHELK PXUDK GLEDQGLQJDNDQ KDUJD \DQJ GLWHWDSNDQ ROHK SHVDLQJ
VHKLQJJD GLKDUDSNDQ PHPSHUROHK SDQJVD SDVDU \DQJ EHVDU 3RUWHU  6WUDWHJL LQL
PHUXSDNDQ VWUDWHJL GHQJDQ VNDOD HNRQRPLV GDQ PHQJXWDPDNDQ HILVLHQVL 7HQWXQ\D VWUDWHJL
RYHUDOO FRVW OHDGHUVKLS PHPEXWXKNDQ SHQJHQGDOLDQ ELD\D \DQJ NHWDW VHKLQJJD SHUXVDKDDQ
WHWDSGDSDWPHPSHUROHKWLQJNDWNHXQWXQJDQ\DQJGDSDWEHUVDLQJGHQJDQFRPSHWLWRU
'DWD \DQJ GLSHUROHK GDUL 9,9$QHZV PHQJXWLS ODPDQ  ZDOOVW
KWWSELVQLVQHZVYLYDFRLG VHWLGDNQ\D WHUGDSDW VHMXPODK NHSXWXVDQ EXUXN ELVQLV \DQJ
PHPEXDW SHUXVDKDDQ PHQDQJJXQJ ELD\D PLOLDUDQ GRODU  %HUGDVDUNDQ GDWD WDKXQDQ)RUWXQH
GLOLKDW GDUL EHVDUQ\D SHQGDSDWDQ JXQD PHQFDUL VHEHUDSD EHVDU NHUXVDNDQ \DQJ WHUMDGL
DNLEDW NHVDODKDQ NHSXWXVDQ 0RWRUROD PHQMDGL VDODK VDWX SHUXVDKDDQ \DQJ WHUFDWDW KDUXV
PHQHODQ NHUXJLDQ %HUDZDO GDUL WDKXQ  NHWLND SHQMXDODQ SHUDQJNDW WHOHSRQ JHQJJDP
WLSLV5D]UPHPEXDWSDQJVDSDVDU0RWRURODPHODMXKLQJJDSHUVHQ6D\DQJQ\DSHUXVDKDDQ
JDJDO PHQJKDGLUNDQ JHQHUDVL WHUEDUX 5D]U VHKLQJJD WHUSDNVD  KDUXV PHQMXDO GHQJDQ KDUJD
\DQJOHELKUHQGDKSDGDWDKXQ'LVDDW0RWRURODPHOXQFXUNDQ5D]UWHUEDUXSDGD
SHUXVDKDDQKDUXVEHUVDLQJGHQJDQL3KRQHGDQ%ODFN%HUU\$NLEDWQ\DSHQMXDODQSDGD
DQMORNPHQMDGL KDQ\D 86PLOLDUGDULUHNRU 86 PLOLDUSDGD $NKLUQ\D0RWRUROD
WHUSDNVD PHQMXDO XQLW ELVQLV 0RWRUROD 0RELOLW\ NH *RRJOH ,QF \DQJ WHUFDWDW PHQJXDVDL 
SHUVHQ SDQJVD SDVDU SDGD $JXVWXV  /DLQ KDOQ\D \DQJ WHUMDGL SDGD /HKPDQ %URWKHUV
VHEXDK SHUXVDKDDQ VHNXULWDV \DQJ GLQ\DWDNDQ EDQJUXW SDGD WDKXQ  %HUPXOD NHWLND
/HKPDQ %URWKHU PHPXWXVNDQ XQWXN PHPLQMDP VHMXPODK GDQD JXQD PHPEHOL SURGXN

980
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

GHULYDWLI EHUXSD VXUDW XWDQJ EHUEDVLV .35 VHUWD UHDO HVWDWH +LQJJD  UDVLR XWDQJ
SHUXVDKDDQ VXGDK SDGD OHYHO  DUWLQ\D XQWXN PHPLQMDP 86 EXWXK 86 HNXLWDV
6WUDWHJL /HKPDQ LQL PHPDQJ PHQJXQWXQJNDQ SDGD WDKDS DZDO QDPXQ PHQMDGL PDVDODK
VHULXVNHWLNDNULVLVVXUDWXWDQJEHUEDVLV.35PHOHGDN.HWLNDSHPHULQWDKPHPXWXVNDQXQWXN
PHPEHULNDQWDODQJDQGDQDODQJNDKLWXGLDQJJDSVXGDKWHUODPEDW/HKPDQDNKLUQ\DEDQJNUXW
SDGD%HUEDJDLNDVXV\DQJPHQJDNLEDWNDQNHUXJLDQKLQJJDNHEDQJNUXWDQEDKNDQSDGD
SHUXVDKDDQGHQJDQVNDODJOREDOPHQXQMXNNDQEHWDSDYLWDO SHUDQVWUDWHJL ELVQLV \DQJWHSDW
\DQJ WHQWXQ\D GLWXQMDQJ GHQJDQ 6LVWHP 3HQJHQGDOLDQ 0DQDMHPHQ \DQJ VHVXDL SXOD GHQJDQ
NRQGLVL SHUXVDKDDQ XQWXN PHPLQLPDONDQ VHJDOD EHQWXN ULVLNR \DQJ GDSDW PHUXJLNDQ GL
NHPXGLDQKDUL
&9 %07 DGDODK SHUXVDKDDQ \DQJ EHUJHUDN GL ELGDQJ HNVSHGLVL \DQJ EHUORNDVL GL
6XUDED\D -DZD 7LPXU 'LGLULNDQ VHMDN WDKXQ  &9 LQL PHUXSDNDQ  FDEDQJ GDUL NDQWRU
SXVDW\DQJEHUORNDVLGL%DQMDUPDVLQ.DOLPDQWDQ6HODWDQ%HURSHUDVLVHODPDWLJDWDKXQ&9
%07WHQWXQ\DWLGDNOHSDVGDULSHUPDVDODKDQGDODPSURVHVSHQHUDSDQVWUDWHJLGDQSHQHUDSDQ
VLVWHPSHQJHQGDOLDQPDQDMHPHQ\DQJWHSDW0HQHWDSNDQKDUJDSHQJLULPDQ\DQJOHELKUHQGDK
GDUL SDUD SHVDLQJQ\D WHQWXQ\D &9 %07 WHODK PHODNXNDQ EHEHUDSD SHQJHQGDOLDQ ELD\D
GDODP RSHUDVL ELVQLVQ\D 0HVNL EHJLWX LPSOHPHQWDVL VWUDWHJL WHQWXQ\D PHQMDGL NHQGDOD
PDQDJHU PHQJDODPL NHVXOLWDQ XWDPDQ\D GDODP PHQ\HODUDVNDQ YLVL GDQ PLVL SHUXVDKDDQ
NHSDGD EHEHUDSD NDU\DZDQ GLPDQD SHQ\DPSDLDQ YLVL PLVL GDQ WXMXDQ SHUXVDKDDQ KDQ\D
GLVDPSDLNDQ NHSDGD EHEHUDSD NDU\DZDQ NHSHUFD\DDQ VDMD 'L VDWX VLVL KDO LQL EHUGDPSDN
SRVLWLI GLNDUHQDNDQ WHUEDQJXQQ\D KXEXQJDQ NHSHUFD\DDQ DQWDUD SHPLPSLQ GDQ EHEHUDSD
NDU\DZDQ1DPXQGLVLVLODLQKDOLQLMXJDEHUGDPSDNQHJDWLIVHKLQJJDPHQ\HEDENDQNXUDQJ
WHUDUDKQ\D SHUDWXUDQ GDQ WXMXDQ SHUXVDKDDQ 6HODLQ LWX GLOHPD \DQJ GLDODPL PDQDJHU &9
%07 DGDODK NXUDQJQ\D PRQLWRULQJ SDGD EHEHUDSD DNWLYLWDV SHUXVDKDDQ \DQJ PHQJKDPEDW
SHQHUDSDQVWUDWHJLFRVWOHDGHUVKLS
Research Question
5HVHDUFK TXHVWLRQ GDODP SHQHOLWLDQ LQL DGDODK ´%DJDLPDQD HYDOXDVL DWDV VLVWHP
SHQJHQGDOLDQPDQDMHPHQEHUEDVLVOHYHUVRIFRQWUROXQWXNPHQGXNXQJVWUDWHJLFRVWOHDGHUVKLS
\DQJ GLMDODQNDQ ROHK &9 %07 6XUDED\D"´ 5HVHDUFK TXHVWLRQ WHUVHEXW GLMDEDUNDQ GDODP
EHEHUDSDPLQLUHVHDUFKTXHVWLRQ\DLWX
 %DJDLPDQDVWUDWHJLELVQLVFRVWOHDGHUVKLS\DQJGLMDODQNDQSHUXVDKDDQVDDWLQL"
 %DJDLPDQD LPSOHPHQWDVL VLVWHP SHQJHQGDOLDQ PDQDMHPHQ \DQJ GLWHUDSNDQ SDGD &9
%07VDDWLQL"

981
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

 $SDNDK NHOHELKDQ GDQ NHNXUDQJDQ GDUL  LPSOHPHQWDVL VLVWHP SHQJHQGDOLDQ PDQDMHPHQ

SDGD&9%07VDDWLQL"
 %DJDLPDQD HYDOXDVL VLVWHP SHQJHQGDOLDQ PDQDMHPHQ EHUEDVLV OHYHUV RI FRQWURO XQWXN
PHQXQMDQJVWUDWHJLFRVWOHDGHUVKLS&9%07"
Ruang Lingkup Penelitian
3HPEDKDVDQSDGDSHQHOLWLDQLQLEHUIRNXVSDGD&9%07 \DQJEHUJHUDNGLLQGXVWU\
HNVSHGLVL NDSDO FHSDW VHEDJDL REMHN SHQHOLWLDQ 3HQHOLWL PHPSHUROHK GDWD PHODOXL SURVHV
ZDZDQFDUD GDQ REVHUYDVL $ODVDQ SHQXOLV EHUIRNXV SDGD 6LVWHP 3HQJHQGDOLDQ 0DQDMHPHQ
EHUEDVLVOHYHUVRIFRQWURONDUHQDWLDSWLDSNRPSRQHQ\DQJDGD\DNQLEHOLHIV\VWHPERXQGDU\
V\VWHP GLDJQRVWLF FRQWURO V\VWHP GDQ LQWHUDFWLYH FRQWURO V\VWHP PHUXSDNDQ FRQWURO \DQJ
OHELK EHUIRNXV SDGD KXEXQJDQ DQWDUD SHPLOLN EDGDQ XVDKD GDQ NDU\DZDQ GDODP KDO
SHQ\DPSDLDQ YLVL GDQ PLVL SHUXVDKDDQ PDXSXQ EDWDVDQ GDQ NHSXWXVDQ \DQJ DNDQ GLDPELO
SHUXVDKDDQWHUNDLWGHQJDQYLVLGDQPLVL\DQJDGD3HQXOLVMXJDLQJLQPHOLKDWNHWHUDLWDQKDO
KDO WHUVHEXW GHQJDQ LPSOHPHQWDVL VLVWHP SHQJHQGDOLDQ PDQDMHPHQ GDQ SHQHUDSDQ VWUDWHJL
\DQJ GLODNXNDQ SHUXVDKDDQ VHVXDL GHQJDQ YLVL GDQ PLVL SHUXVDKDDQ XQWXN PHQFDSDL WXMXDQ
SHUXVDKDDQ3HQHOLWLDQLQLGLODNXNDQSDGDGDQGLODNXNDQVHODPDEXODQ

TELAAH TEORITIS
Sistem Pengendalian Manajemen dan Implementasi Strategi
6LVWHP 3HQJHQGDOLDQ 0DQDMHPHQ DGDODK DODW \DQJ PHQGXNXQJ VWUDWHJL SHUXVDKDDQ
XQWXN PHQFDSDL FRPSHWLWLYH DGYHQWDJH NHXQJJXODQ EHUVDLQJ GDQ NLQHUMD SHUXVDKDDQ \DQJ
OHELK EDLN GLEDQGLQJ SHVDLQJ 'HQW  0DOPL  GDQ %URZQ  PHQ\DWDNDQ EDKZD
VLVWHPSHQJHQGDOLDQPDQDMHPHQWLGDNEHNHUMDVHFDUDWHUSLVDKQDPXQVDOLQJWHUNDLWDQWDUDVDWX
GHQJDQ \DQJ ODLQ  $QWKRQ\ GDQ *RYLQGDUDMDQ  GDODP 2VZDOG  PHQ\DWDNDQ
EDKZD OLWHUDWXU WHQWDQJ 6LVWHP 3HQJHQGDOLDQ 0DQMDMHPHQ PHQJDPELO SHQGHNDWDQ
LQVWUXPHQWDO DJDU SHUXVDKDDQ GDSDW PHQJDWXU GDQ PHQJRQWURO GDSDW PHODNVDQDNDQ VWUDWHJL
SHUXVDKDDQ 3HQJHQGDOLDQ PDQDMHPHQ GDSDW GLGHILQLVLNDQ VHEDJDL VHEXDK SURVHV GLPDQD
PDQDJHU PHPSHUQJDUXKL DQJJRWD \DQJ ODLQ GDODP RUJDQLVDVL XQWXN PHQHUDSNDQ VWUDWHJL
SHUXVDKDDQ
  6DODK VDWX SDQGDQJDQ EHUDUJXPHQWDVL EDKZD VLVWHP SHQJHQGDOLDQ PDQDMHPHQ KDUXV
VHVXDL GHQJDQ VWUDWHJL SHUXVDKDDQ +DO LQL PHQ\LUDWNDQ EDKZD VWUDWHJL SHUWDPD NDOL
GLNHPEDQJNDQPHODOXLSURVHVIRUPDOGDQUDVLRQDONHPXGLDQVWUDWHJLLQLPHQHQWXNDQGHVDLQ
VLVWHP PDQDMHPHQ SHUXVDKDDQ 3HUVSHNWLI ODLQ PHQ\DWDNDQ EDKZD VWUDWHJL PXQFXO PHODOXL

982
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

HNVSHULPHQWDVL\DQJGLSHQJDUXKLROHKVLVWHPPDQDMHPHQSHUXVDKDDQ0HQXUXWSDQGDQJDQLQL
VLVWHPSHQJHQGDOLDQPDQDMHPHQGDSDWPHPSHQJDUXKLSHUNHPEDQJDQVWUDWHJL
  ,PSOHPHQWDVLVLVWHPSHQJHQGDOLDQPDQDMHPHQGDQVWUDWHJLWLGDNGDSDWGLOHSDVNDQGDUL
SHUMDODQDQ RUJDQLVDVL \DQJ GLQDPLV GDODP UDQJND PHQFDSDL YLVL GDQ PLVLQ\D 630
GLKDUDSNDQ GDSDW PHPIDVLOLWDVL WUDQVIRUPDVL RUJDQLVDVL GDODP PHUHVSRQV GLQDPLND
OLQJNXQJDQ GDQ PHQFDSDL YLVL PLVLQ\D (IIHULQ GDQ 6RHKHUPDQ  PHQ\HEXWNDQ WXMXK
NDUDNWHULVWLN GDUL 630 \DQJ EDLN GLDQWDUDQ\D EHURULHQWDVL SDGD PDVD GHSDQ GDQ PHQJDUDK
SDGD WXMXDQ DGDSWLI WHUKDGDS OLQJNXQJDQ SHQJHQGDOLDQ EDLN LQWHUQDO PDXSXQ HNVWHUQDO
NRQVLVWHQ GHQJDQ VWUDWHJL RUJDQLVDVL PHPLOLNL DWXUDQ GDQ SURVHGXU \DQJ EDNX QDPXQ WHWDS
PHPEHULNDQ UXDQJ XQWXN PHQDQJDQL KDOKDO \DQJ EHUVLIDW HNVSRQHQVLDO GLSDKDPL ROHK
VHOXUXK SLKDN \DQJ WHUOLEDW PHPSHUWLPEDQJNDQ DVSHN NHEXWXKDQ PDQXVLD GDQ PHPLOLNL
PDQIDDW \DQJ OHELK EHVDU GDULSDGD ELD\DQ\D 630 \DQJ EDLN DGDODK 630 \DQJ VDQJJXS
PHQMDZDEWDQWDQJDQRUJDQLVDVLRQDOVHVXDLNRQWHNVQ\DPDVLQJPDVLQJ
 /HELK ODQMXW PHQXUXW (IIHULQ GDQ 6RHKHUPDQ  GDODP EXNXQ\D \DQJ EHUMXGXO
³6HQL3HUDQJ6XQ=LGDQ6LVWHP3HQJHQGDOLDQ0DQDMHPHQ´PHQHNDQNDQSHQWLQJQ\DVLVWHP
SHQJHQGDOLDQ PDQDMHPHQ \DQJ EHUSXVDW NHSDGD PDQXVLD VHEDJDL DVHW VHNDOLJXV DVSHN
WHUSHQWLQJGDODPRUJDQLVDVL0DQXVLDDGDODKLQWDQJEOHDVVHWSHODNXSURVHVPDQDMHPHQ\DQJ
PHQHQWXNDQ VXNVHV WLGDNQ\D RUJDQLVDVL VHEDJDL HOHPHQ XWDPD GDODP SURVHV PDQDMHPHQ
PDQXVLD MXJD PHUXSDNDQ HOHPHQ \DQJ SDOLQJ VXOLW XQWXN GLNHQGDOLNDQ .RQGLVL LQL VHULQJ
PHPXQFXONDQ NRQIOLN GDQ SHUPDVDODKDQ GDODP GLQDPLND RUJDQLVDVL 2OHK NDUHQD LWX 630
EHIRNXV SDGD SHQJHQGDOLDQ PDQXVLD VHEDJDL DVSHN SDOLQJ IXQGDPHQWDO GDODP SHQFLSWDDQ
NLQHUMDRUJDQLVDVLRQDOGDODPUDQJNDPHQFDSDLWXMXDQ
Masalah dalam Sistem Pengendalian Manajemen
6HVXDL GHQJDQ SHQMHODVDQ GL DWDV EDKZD  PDQXVLD VHULQJNDOL PHQMDGL HOHPHQ SDOLQJ
SHQWLQJ VHNDOLJXV \DQJ SDOLQJ VXOLW GLNHQGDOLNDQ GL GDODP VHEXDK RUJDQLVDVL PDND VHEXDK
SHQHOLWLDQGDUL0HUFKDQWGDQ9DQGHU6WHGHPHQJJRORQJNDQWLJDIDNWRU\DQJPHQMDGL
SHQ\HEDE PXQFXOQ\D PDVDODK GDODP RUJDQLVDVL \DNQL ODFN RI GLUHFWLRQ PRWLYDWLRQDO
SUREOHP GDQ SHUVRQDO OLPLWDWLRQ \DQJ MXJD GLVHEXW VHEDJDL ´ 7LGDN´ (IIHULQ GDQ
6RHKHUPDQ
 /DFNRI'LUHFWLRQ7LGDN7DKX
 .RQGLVL LQL WHUMDGL VDDW NDU\DZDQ WLGDN PHQMDODQNDQ WXJDV GHQJDQ EHQDU NDUHQD
NXUDQJQ\DSHPDKDPDQGDQSHQJHWDKXDQDWDVZHZHQDQJGDQWDQJJXQJMDZDEQ\D.DU\DZDQ
VXOLWPHQJHUWLGDQPHPDKDPLNHPDXDQSLKDNPDQDMHPHQGDQWXMXDQ\DQJKHQGDNGLUDLK+DO

983
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

LQL GLVHEDENDQ ROHK VLVWHP LQIRUPDVL \DQJ NXUDQJ PHPDGDL DWDX WLGDN HIHNWLI DWDX
NHWHUEDWDVDQPDQDMHPHQGDODPPHQJNRPXQLNDVLNDQLQIRUPDVLDWDXPHPHEHULNDQLQVWUXNVL
 0RWLYDWLRQDO3UREOHP7LGDN0DX
 0DVDODK PRWLYDVL WHUMDGL NDUHQD WLGDN VHODUDVQ\D PRWLI SULEDGL GHQJDQ WXMXDQ
RUJDQLVDVL6HPDNLQ EDQ\DN DQJJRWD RUJDQLVDVL PDND VHPDNLQ NRPSOHNV GDQ YDULDWLI SXOD
NHEXWXKDQ \DQJ DGD GL GDODPQ\D 3HUEHGDDQ LQL VHPDNLQ PHPSHUOHEDU JDS \DQJ DGD
0DVDODK PRWLYDVL GDSDW GLEHGDNDQ PHQMDGL GXD \DLWX PDVDODK PRWLYDVL GDODP GLUL  GDQ
PRWLYDVL \DQJ PXQFXO DNLEDW SHQJDUXK GDUL OXDU $NDU PDVDODKQ\D DGDODK NRQIOLN
NHSHQWLQJDQDQWDUDGLULNDU\DZDQGDQRUJDQLVDVLNDU\DZDVHFDUDNHVHOXUXKDQ
 3HUVRQDO/LPLWDWLRQ7LGDN0DPSX
 .HWHUEDWDVDQ SULEDGL DGDODK NRQGLVL \DQJ WHUMDGL DNLEDW NXUDQJQ\D SHQJHWDKXDQ
NHPDPSXDQNHDKOLDQDWDXNRPSHWHQVLVHVHRUDQJGDODPPHQMDODQNDQWXJDVQ\D2UDQJRUDQJ
GHPLNLDQ DNKLUQ\D WLGDN PHODNXNDQ WXJDV VHVXDL GHQJDQ VWDQGDU \DQJ WHODK GLWHWDSNDQ
VHEHOXPQ\D +DO LQL ELVD WHUMDGL NDUHQD OHPDKQ\D VLVWHP SHUHNUXWDQ SHODWLKDQ NXUDQJQ\D
NHFHGDVDQ \DQJ GLSHUOXNDQ SHQJDODPDQ DWDX WLGDN PHPDGDLQ\D SDQGXDQ SURVHGXU NHUMD
$NDU PDVDODKQ\D ELVD WHUMDGL NDUHQD NXDOLILNDVL NDU\DZDQ \DQJ WLGDN VHVXDL GHQJDQ
SHQHPSDWDQQ\D
Sistem Pengendalian Manajemen Berbasis Levers of Control
3HUPDVDODKDQ GDODP 6LVWHP 3HQJHQGDOLDQ 0DQDMHPHQ VHEDJLDQ  EHVDU EHUDVDO GDUL
LQGLYLGX WHUNDLW GDQ KXEXQJDQQ\D GHQJDQ OLQJNXQJDQ NHUMD 3HUPDVDODKDQ \DQJ WHUMDGL
WHQWXQ\D PHPEXWXKNDQ EHQWXN NRQWURO \DQJ GDSDW PHQMHPEDWDQL GDQ PHQJXEDK SROD SLNLU
GDQ SHULODNX DQJJRWD RUJDQLVDVL GHQJDQ SHQGHNDWDQ \DQJ EHUVLIDW PHQ\HOXUXK /HYHUV RI
&RQWUROPHQXUXW6LPRQVGLGHILQLVLNDQVHEDJDLLQIRUPDVLIRUPDOEHUGDVDUNDQSURVHGXU
\DQJGLJXQDNDQSLKDNPDQDMHPHQ\DQJPHQJXEDKSRODGDODPNHJLDWDQRUJDQLVDVL/HYHUVRI
&RQWUROWHUEDJLPHQMDGLHPSDWHOHPHQNRQWURODQWDUDODLQ
 %HOLHI6\VWHP
%HOLHI 6\VWHP PHUXSDNDQ VLVWHP IRUPDO \DQJ GLJXQDNDQ PDQDMHU XQWXN PHQGHILQLVLNDQ
QLODL SHUXVDKDDQ GDODP UDQJND PHQJLQVSLUDVL WLDSWLDS NDU\DZDQQ\D XQWXN PHQFDUL
PHQJHNVSORUDVL PHPEXDW VHUWD PHQJHOXDUNDQ XSD\D GDODP WLQGDNDQ \DQJ WHSDW %HOLHI
6\VWHP PHUXSDNDQ QLODLQLODL RUJDQLVDVL GDQ DUDK RUJDQLVDVL DNDQ PHQXMX NHPDQD
3HQJJXQDDQ\D EHUWXMXDQ XQWXN PHPSHUOXDV GDQ SHPEHULDQ ZHZHQDQJ NHSDGD NDU\DZDQ
\DQJDGDGLSHUXVDKDDQGHQJDQPHQMHODVNDQWHQWDQJQLODLQLODLRUJDQLVDVLGHILQLVLRUJDQLVDVL
WXMXDQ GDQ DUDK RUJDQLVDVL VHKLQJJD PHQFLSWDNDQ DUDK PHQ\DWXNDQ YLVL GDQ VWUDWHJL

984
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

SHUXVDKDDQ PHQMDGL VDWX NHVDWXDQ GDQ  PHPEHULNDQ WXQWXQDQ GDQ LQVSLUDVL EDJL VHWLDS
DQJJRWDRUJDQLVDVL6LPRQV
 %RXQGDU\6\VWHP
 'DODP VXDWX OLQJNXQJDQ GLQDPLV KDUXV DGD EDWDVDQ WHUKDGDS NDU\DZDQ XQWXN
PHQJKLQGDUNDQ NDU\DZDQ GDUL SHULODNX \DQJ EHULVLNR WLQJJL WHUKDGDS SHUXVDKDDQ :LGHQHU
 8QWXN PHPLQLPDONDQ KDO WHUVHEXW GDQ PHPEXDW NDU\DZDQ EHUWDQJJXQJ MDZDE
WHUKDGDS DSD \DQJGLODNXNDQQ\D PDNDPDQDMHU KDUXVPHPEXDW EDWDVDQ \DQJGLSHUEROHKNDQ
XQWXNGLODNXNDQ6LPRQV %RXQGDU\ 6\VWHP PHUXSDNDQ VLVWHP IRUPDO \DQJ
GLJXQDNDQROHKPDQDMHUJXQDPHQJNRPXQLNDVLNDQDWXUDQGDQEDWDVDQXQWXNGLKRUPDWLROHK
WLDS NDU\DZDQ %RXQGDU\ 6\VWHP PHPEHULWDKXNDQ NDU\DZDQ DSD \DQJ PHUHND WLGDN GDSDW
ODNXNDQ7XMXDDQQ\DXQWXNPHPXQJNLQNDQNDU\DZDQPHPLOLNLNHEHEDVDQXQWXNEHULQRYDVL
PHQJJDOL PHQFLSWDNDQ GDQ PHQFDSDL VWDQGDU WHUWHQWX 6KHHKDQ  PHQGHVNULSVLNDQ
EDKZD ERXQGDU\ V\VWHPVHWLGDNQ\D KDUXV PHQFDNXS GXD KDO \DNQL  NRGH HWLN RUJDQLVDVL
PHQJHQDL DSD \DQJ EROHK GDQ WLGDN EROHK GLODNXNDQ  GDQ PLVVLRQ VWDWHPHQW SHUXVDKDDQ
PHQJHQDL DSD \DQJ FXVWRPHU LQJLQNDQ DWDX WDUJHWNDQ GDUL SHUXVDKDDQ EDJDLPDQD YDOXH
SHUXVDKDDQGLPDWDFXVWRPHU
 'LDJQRVWLF&RQWURO6\VWHP
'LDJQRVWLF&RQWURO6\VWHPPHUXSDNDQVLVWHPIRUPDO\DQJGLJXQDNDQXQWXNPHQJDZDVL
VWUDWHJLSHUXVDKDDQ\DQJVXGDKGLUHQFDQDNDQVHUWDPHPDQWDXGDQPHQJRUHNVLNHPXQJNLQDQ
NHVDODKDQ \DQJ WHUMDGL NDUHQD NHWLGDNVHVXDLDQ GHQJDQ VWDQGDU NLQHUMD RUJDQLVDVL 6LPRQV
GDODP6KHHKDQPHQ\DWDNDQEDKZDPDQDJHUPHQJJXQDNDQGLDJQRVWLFFRQWUROV\VWHP
XQWXN PHQHQWXNDQ DSDNDK SURVHV LPSOHPHQWDVL VWUDWHJL VXGDK EHUNHPEDQJ DWDX EHOXP
'LDJQRVWLF &RQWURO 6\VWHP  GLJXQDNDQ XQWXN PHPRWLYDVL PHQJDZDVL PHPDFX WHUFDSDLQ\D
WXMXDQSHUXVDKDDQGDQPHWRGHXQWXNPHQJXNXUWHUFDSDLQ\DNLQHUMDSHUXVDKDDQ
)RNXVXWDPD'LDJQRVWLF&RQWURO6\VWHPWHUOHWDNSDGDSHQJLPSOHPHQWDVLDQVWUDWHJL\DQJ
GDSDWPHQJRSWLPDONDQRXWFRPH'LDJQRVWLFFRQWUROV\VWHPPHQJKXEXQJNDQVWUDWHJLGHQJDQ
NLQHUMD GDP WXMXDQ SHUXVDKDDQ 6LVWHP LQL PHPXQJNLQNDQ KDVLO \DQJ DNDQ GLXNXU GDQ
PHODNXNDQ NRUHNVL DWDV SHQ\LPSDQJDQ \DQJ WHUMDGL  6KHHKDQ  PHQ\DWDNDQ MLND
PHQJLQJLQNDQ NDU\DZDQ XQWXN PHQHUDSNDQ VWUDWHJL PDND GLSHUOXNDQ SHQJXNXUDQ WLQGDNDQ
\DQJ PHQJDUDK NHSDGD SHODNVDQDDQQ\D 0DQDMHU GDSDW PHQHWDSNDQ WDUJHW PHQJXUDLNDQ
LQLVLDWLI XQWXN PHQMDQJNDX NDU\DZDQ GDQ PHPEHULNDQ UHZDUG NHSDGD NDU\DZDQ \DQJ WHODK
EHNHUMDGHQJDQEDLN 7XMXDQ GDUL GLDJQRVWLF FRQWURO V\VWHP DGDODK PHPRWLYDVL NDU\DZDQ
XQWXN PHODNXNDQ PHQ\HODUDVNDQ SHULODNX NDU\DZDQ GHQJDQ WXMXDQ RUJDQLVDVL GDQ XQWXN

985
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHQ\HGLDNDQ PHNDQLVPH SHPDQWDXDQ VHODLQ LWX GHQJDQ DGDQ\D GLDJQRVWLF FRQWURO V\VWHP
NDU\DZDQ GDSDW WHUEDQWX GDODP PHQFDSDL WDUJHW WHUWHQWX GDODP VHEXDK RUJDQLVDVL 'HQJDQ
GLDJQRVWLF FRQWURO V\VWHP PDND PDQDMHU GDSDW PHPXVDWNDQ SHUKDWLDQ KDQ\D NHSDGD
SHQ\LPSDQJDQ DWDX DQWDUD DSD \DQJ GLUHQFDQDNDQ GHQJDQ DSD \DQJ GLLPSOHPDQWDVLNDQ
WHUXWDPD NHSDGD FULWLFDO SHUIRUPDQFH YDULDEOHV &ULWLFDO 3HUIRUPDQFH 9DULDEOH PHUXSDNDQ
IDNWRU \DQJ KDUXV GLFDSDL DWDX GLLPSOHPDWDVLNDQ VHFDUD SHQXK DJDU VWUDWHJL GDODP ELVQLV
GDSDWVXNVHV6LPRQV
 ,QWHUDFWLYH&RQWURO6\VWHP
,QWHUDFWLYH &RQWURO 6\VWHP PHUXSDNDQ VLVWHP SHQJHQGDOLDQ \DQJ GLODNXNDQ PDQDMHU
VHFDUDWHUDWXUGDQDNWLI PHOLEDWNDQGLULGDODPSHQJDPELODQSXWXVDQGDQDNWLILWDVNDU\DZDQ
,QWHUDFWLYH &RQWURO 6\VWHP VHFDUD VHGHUKDQD GLDUWLNDQ VHEDJDL NRPXQLNDVL GXD DUDK DQWDUD
PDQDMHU GHQJDQ EDZDKDQQ\D SDGD EHUEDJDL WLQJNDWDQ RUJDQLVDVL 3HQJJXQDDQ ,QWHUDFWLYH
&RQWURO 6\VWHP GLODNXNDQ ROHK PDQDMHU VHEDJDL VDUDQ GLVNXVL GHQJDQ EDZDKDQ PHQJHQDL
SHULKDO\DQJSHQWLQJGDODPSHUXVDKDDQVHSHUWLWDKDSDQSHUHQFDQDDQ
,QWHUDFWLYH &RQWURO 6\VWHP GLJXQDNDQ XQWXN PHQMHPEDWDQL GLDORJ WDWDS PXND GDQ
PHPEDQJXQ WHUMDOLQQ\D NRPXQLNDVL DQWDU WLQJNDW KLHUDUNL PDXSXQ DQWDU GHSDUWHPHQ GDODP
VHEXDK RUJDQLVDVL +DO LQL GLODNXNDQ VHEDJDL VDUDQD SHPEHODMDUDQ GDODP RUJDQLVDVL XQWXN
PHQGDSDWNDQ DWDX PHUXPXVNDQ VWUDWHJL GDQ LGHLGH EDUX \DQJ GDSDW PHQLQJNDWNDQ NLQHUMD
SHUXVDKDDQ 6LPRQV  PHQ\DWDNDQ EDKZD ,QWHUDFWLYH FRQWURO V\VWHP EHUIXQJVL XQWXN
PHQJZDVL NHWLGDNSDVWLDQ VWUDWHJLV DWDX  ULVLNR \DQJ WHUMDGL GL OXDU GXJDDQ SHQJHQGDOLDQ
PDQDMHPHQ \DQJ EHUVLIDW LQWHUDNWLI LQWHUDFWLYH FRQWURO V\VWHP DNDQ PHPEDQWX VHWLDS
DQJJRWD SHUXVDKDDQ XQWXN EHNHUMDVDPD PHQFDUL SHQ\HEDE GDQ VROXVL GDUL EHUEDJDL ULVLNR
\DQJWHUMDGLSDGDSHUXVDKDDQ
Strategi Generik
6WUDWHJL JHQHULN DWDX GL GDODP (IIHULQ GDQ 6RHKHUPDQ  GLVHEXW VWUDWHJL WLQJNDW
XQLW ELVQLV DGDODK SHQHWDSDQ SULRULWDV XQWXN PHQJDPELO SXWXVDQ ³EDJDLPDQD FDUD
PHPHQDQJNDQ SHUVDLQJDQ SDGD VHEXDK ELGDQJ ELVQLV WHUWHQWX´ 3XWXVDQ LQL PHOLSXWL WDUJHW
SDVDU\DQJGLSLOLKLGHQWLILNDVLSHVDLQJSHQHWDSDQSRVLWLRQLQJHGXNDVLSDVDUGDQSHQFLSWDDQ
NHXQJJXODQ EHUVDLQJ VHKLQJJD GDSDW GLVLPSXONDQ EDKZD VWUDWHJL XQLW ELVQLV EHUIRNXV SDGD
EDJDLPDQD PHQFLSWDNDQ QLODL SURGXN GL PDWD SHODQJJDQ XQWXN PHQFLSWDNDQ FRPSHWLWLYH
DGYDQWDJH 0HQXUXW 3RUWHU  GDODP (IIHULQ GDQ 6RHKHUPDQ  VWUDWHJL EHUVDLQJ
GDSDW GLEHGDNDQPHQMDGLWLJDXQWXN PHQFDSDL NLQHUMDGL DWDV UDWDUDWDGDODPVXDWXLQGXVWUL
.HWLJDVWUDWHJLWHUVHEXWGLDQWDUDQ\DRYHUDOOFRVWOHDGHUVKLSGLIIHUHQWLDWLRQGDQIRFXV

986
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

   Gambar 1 Strategi Generik (Porter, 1985)

%RDUG7DUJHW &RVW 'LIIHUHQWLDWLRQ
Competitive Scope E'LIIHUHQWLDWLRQ
D&RVW)RFXV
1DUURZ7DUJHW )RFXV
 
 .HXQJJXODQELD\D&RVW/HDGHUVKLS
  $QWKRQ\ GDQ *RYLQGDUDMDQ  PHQJDWDNDQ EDKZD VWUDWHJL FRVW OHDGHUVKLS
PHQHNDQNDQ SDGD  ³DFKLHYH ORZ FRVW UHODWLYH WR FRPSHWLWRUV´ GLPDQD SDGD XPXPQ\D
SURGXN \DQJ GLKDVLONDQ DGDODK SURGXN VWDQGDU \DQJ PHOD\DQL EDQ\DN VHJPHQ VHFDUD OXDV
.HEDQ\DNDQ EDGDQ XVDKD PHPXVDWNDQ SHUKDWLDQ SDGD ELD\D SURGXNVL GHQJDQ PHQJDEDLNDQ
ELD\DGDULDNWLYLWDVODLQQ\DVHSHUWLSHPDVDUDQSHQMXDODQGDQODLQQ\D
  &RVW /HDGHUVKLS PHUXSDNDQ VWUDWHJL SHQFDSDLDQ ELD\D \DQJ UHQGDK WLGDN KDQ\D GLOLKDW
GDULVDWXVLVLWHWDSL\DQJGLPDNVXGGHQJDQELD\DGLVLQLDGDODKELD\DVHFDUDNHVHOXUXKDQGDUL
EDGDQXVDKDGDODPPHQJKDVLONDQVXDWXSURGXN 3HQFDSDLDQFRVWOHDGHUVKLSGDSDWGLFDSDL
PHODOXLSHUXEDKDQWDWDOHWDNSHQLQJNDWDQSHQMDGZDODQSHQLQJNDWNDQHILVLHQVLWHQDJDNHUMD
SHQJXEDKDQ SURVHGXU GDQ VHEDJDLQ\D .HXQJJXODQ ELD\D MXJD GDSDW GLFDSDL PHODOXL
SHPLOLKDQSHPDVRNUHNDQELVQLV\DQJSURIHVVLRQDOGHQJDQSURGXNDWDXSHPEHULDQMDVD\DQJ
EHUNXDOLWDV QDPXQ GHQJDQ KDUJD \DQJ OHELK PXUDK 6HODLQ LWX GHQJDQ PHQDWD NHPEDOL
VWUXNWXU ELD\D EDGDQ XVDKD PDND GDSDW PHQJKDVLONDQ NHXQJJXODQ ELD\D 0HVNLSXQ KDO LQL
NHPXQJNLQDQPHPEXWXKNDQSHQJHOXDUDQELD\DWHWDSLVHFDUDNHVHOXUXKDQGDSDWPHQXUXQNDQ
ELD\D WRWDO 6WUDWHJL LQL PHUXSDNDQ VWUDWHJL GHQJDQ VNDOD HNRQRPLV GDQ PHQJXWDPDNDQ
HILVLHQVL7HQWXQ\DVWUDWHJLFRVWOHDGHUVKLSPHPEXWXKNDQSHQJHQGDOLDQELD\D\DQJNHWDW
 'LIHUHVLDQVL'LIIHUHQWLDWLRQ
  6WUDWHJLLQLPHQHNDQNDQSDGDNHXQLNDQSURGXNDWDXMDVD\DQJGLKDVLONDQ\DQJPHOD\DQL
EDQ\DNVHJPHQVHFDUDOXDV6WUDWHJLLQLGLODNXNDQWLGDNKDQ\DEHUGDVDUNDQSURGXNDWDXMDVD
VHFDUDILVLNWHWDSLMXJDEHUGDVDUIXQJVLVLVWHPSHQMXDODQSHPDVDUDQGDQODLQODLQ0HQXUXW
$QWKRQ\ 'HDUGHQ GDQ *RYLQGDUDMDQ  VWUDWHJL LQL MXJD WHUPDVXN EUDQG OR\DOW\
VXSHULRU FXVWRPHU VHUYLFH GHDOHU QHWZRUN GHVDLQ SURGXN GDQ NHLVWLPHZDDQ GDQ
NHPXWDNKLUDQ SURGXN DWDX MDVD +DO LQL GDSDW GLODNXNDQ PHODOXL NHOXDVDQ DNWLYLWDV EDGDQ
XVDKD VHSHUWL NHPDPSXDQ PHOD\DQL NHEXWXKDQ FXVWRPHU GL PDQD VDMD \DQJ GDSDW GLMDGLNDQ
NHXQJJXODQGDODPGLIHUHQVLDVL
  .HXQLNDQ \DQJ GLKDVLONDQ EDGDQ XVDKD KDUXVODK PHPLOLNL QLODL \DQJ EHUDUWL GL PDWD
NRQVXPHQ 6WUDWHJL LQL DNDQ EHUKDVLO DSDELOD SURGXN \DQJ GLKDVLONDQ EDGDQ XVDKD PHPLOLNL

987
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

YDOXH \DQJ OHELK WLQJJL GLEDQGLQJNDQ GHQJDQ ELD\D \DQJ GLNHOXDUNDQ XQWXN PHODNXNDQ
GLIHUHQVLDVL 6HODLQ LWX VXDWX EDGDQ XVDKD GDSDW PHPLOLNL NHXQLNDQ  \DQJ GDSDW GLMDGLNDQ
NHXQJJXODQ GLIHUHQVLDVL PHODOXL SHOD\DQDQ \DQJ GLEHULNDQ WHNQRORJL GDQ LQSXW \DQJ
GLJXQDNDQDWDXGDSDWPHODOXLNHWHUDPSLODQGDQSHQJDODPDQVXPEHUGD\DPDQXVLD
 )RNXV)RFXV
  6WUDWHJL LQL WLGDN PHOD\DQL EDQ\DN VHJPHQ VHFDUD OXDV WHWDSL PHQHNDQNDQ SDGD SLOLKDQ
VHJPHQWHUWHQWXVHFDUDVHPSLWGDQEHUXVDKDPHQFDSDLNHXQJJXODQEHUVDLQJPHODOXLVHJPHQ
VDVDUDQQ\D6WUDWHJLIRNXVLQLKDUXVGDSDWPHPSHUOLKDWNDQSHUEHGDDQDNWLYLWDVDNWLYLWDV\DQJ
GLODNXNDQEDGDQXVDKDEDLN\DQJVHKXEXQJDQGHQJDQSURGXNDWDXMDVDLWXVHQGLULDNWLYLWDV
\DQJGLODNXNDQEDGDQXVDKDXQWXNFXVWRPHUVDOXUDQGLVWULEXVLPDXSXQZLOD\DKJHRJUDIL
  6WUDWHJL IRNXV GDSDW GLEHGDNDQ PHQMDGL GXD \DLWX EHUGDVDUNDQ VWUDWHJL FRVW OHDGHUVKLS
GDQ GLIIHUHQWLDWLRQ 6WUDWHJL FRVW IRFXV \DQJ EHUSDWRNDQ SDGD FRVW OHDGHUVKLS \DLWX EDGDQ
XVDKD EHUXVDKD PHQFDSDL ELD\D WHUHQGDK SDGD VHJPHQ \DQJ GLWXMX VHGDQJNDQ VWUDWHJL
GLIIHUHQWLDWLRQIRFXVPHQJXVDKDNDQGLIHUHQVLDVLSDGDVHJPHQ\DQJGLWXMX
  %HJLWXEDQ\DNNDVXVWHQWDQJSHUXVDKDDQ\DQJPHQHUDSNDQVHPXDVWUDWHJLJHQHULNWHWDSL
WLGDNVDWXSXQ\DQJWHUFDSDL+DOLQLGLVHEDENDQNDUHQDEDGDQXVDKDLQLWLGDNGDSDWEHUNLQHUMD
VHFDUD RSWLPDO 2OHK NDUHQD LWX GDODP PHQHQWXNDQ VWUDWHJL EDGDQ XVDKD GLSHUOXNDQ MXJD
LPSOHPHQWDVL VWUDWHJL WHUVHEXW \DQJ GLWXQMDQJ SHQHUDSDQ VXDWX VLVWHP SHQJHQGDOLDQ
PDQDMHPHQ\DQJPHQGXNXQJVDODKVDWXQ\DGHQJDQSHQHUDSDQOHYHUVRIFRQWURO

METODOLOGI PENELITIAN
Deskripsi Proses Penelitian
Mini Research Question 1
0LQL5HVHDUFK4XHVWLRQLQLGLJXQDNDQXQWXNPHPSHUROHKLQIRUPDVLWHQWDQJEDJDLPDQDVWUDWHJL
ELQLV\DQJGLWHUDSNDQROHK&9%073HQXOLVPHQJJXQDNDQSHQGHNDWDQXQWXNPHQMDZDEPLQL54
\DQJSHUWDPD\DLWXZDZDQFDUDNDU\DZDQ&9%07GDQREVHUYDVL
Mini Research Question 2
0LQL 5HVHDUFK 4XHVWLRQ \DQJ NHGXD LQL GLJXQDNDQ XQWXN PHQJHWDKXL EDJDLPDQD LPSOHPHQWDVL
VLVWHP SHQJHQGDOLDQ PDQDMHPHQ \DQJ GLWHUDSNDQ &9 %07 3HQXOLV PHQJJXQDNDQ  SHQGHNDWDQ
XQWXNPHQMDZDEPLQL54\DQJNHGXD\DLWXZDZDQFDUDGDQREVHUYDVL
Mini Research Question 3
0LQL5HVHDUFK4XHVWLRQ\DQJNHWLJDLQLEHULVLNHOHELKDQGDQNHNXUDQJDQGDULSHQHUDSDQVLVWHP
SHQJHQGDOLDQPDQDMHPHQXQWXNPHQXQMDQJVWUDWHJLFRVWOHDGHUVKLSSDGD&9%07
Mini Research Question 4

988
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

0LQL 5HVHDUFK 4XHVWLRQ \DQJ WHUDNKLU EHULVL WHQWDQJ EDJDLPDQD HYDOXDVL GDUL SHQHOLWL XQWXN
PHQXQMDQJVWUDWHJLFRVWOHDGHUVKLSSHUXVDKDDQGHQJDQPHQJJXQDNDQVLVWHPSHQJHQGDOLDQPDQDMHPHQ
EHUEDVLVOHYHUVRIFRQWURO

HASIL
Strategi Bisnis pada CV. BMT
3DGD EDJLDQ LQL DNDQ GLMHODVNDQ PHQJHQDL EHEHUDSD VWUDWHJL ELVQLV \DQJ  GLJXQDNDQ
GDODP &9 %07 XQWXN PHQXQMDQJ NHEHUODQJVXQJDQ EDGDQ XVDKD %HUGDVDUNDQ KDVLO
ZDZDQFDUD \DQJ GLODNXNDQ SHQHOLWL GHQJDQ %DSDN - VHODNX PDQDJHU FDEDQJ SHQHOLWL
PHQGDSDWL SHUXVDKDDQ PHQHUDSDNDQ VWUDWHJL XWDPD XQWXN PHQHWDSNDQ KDUJD SHQJLULPDQ
SDNHWGLEDZDKSDUDSHVDLQJQ\DQDPXQPDVLKPHPSHUKDWLNDQWLQJNDWSURILW\DQJPDNVLPDO
Strategi Utama : 0HQHWDSNDQ KDUJD SHQJLULPDQ SDNHW \DQJ OHELK PXUDK GHQJDQ PHQHNDQ
FRVWVHPDNVLPDOPXQJNLQFRVWOHDGHUVKLS
 3HQHWDSDQKDUJD\DQJOHELKPXUDKLQLSXODPHQMDGLNHELMDNDQSHUXVDKDDQXQWXNPHUHEXW
SDQJVD SDVDU VHEDJDL EDGDQ XVDKD \DQJ WHUJRORQJ PDVLK EDUX &9 %07 MXJD PHODNXNDQ
EHEHUDSD XVDKD XQWXN PHQHNDQ FRVW VHKLQJJD NHXQWXQJDQ \DQJ GLGDSDW SHUXVDKDDQ PDVLK
GDSDWEHUVDLQJGHQJDQFRPSHWLWRUGLDQWDUDQ\DGHQJDQPHQJJXQDNDQWHQDJDNHUMDVRSLUWUXN
DQJNXW \DQJ PHUXSDNDQ ZDUJD DVOL %DQMDUPDVLQ \DQJ ODQJVXQJ PHODNXNDQ SHUMDODQDQ
ERODNEDOLN 6XUDED\D%DQMDUPDVLQ GHQJDQ LVWLUDKDW  KDUL GDQ SHPEHULDQ XSDK VRSLU WUXN
DQJNXWGHQJDQVWDQGDUGLEDZDK805 %DQMDUPDVLQ NDUHQD&9 %07PHPSHNHUMDNDQVRSLU
WUXNDQJNXW\DQJEHUDVDOGDUL%DQMDUPDVLQGHQJDQVWDQGDUJDML5S
 6HODLQ SHPEHULDQ JDML VRSLU WUXN DQJNXW \DQJ PHQJJXQDNDQ 805 %DQMDUPDVLQ &9
%07MXJDPHODNXNDQNRQWUDNNHUMDVDPDGHQJDQSHQ\HGLDMDVDNDSDO IHUU\GHQJDQNRQWUDN
EXODQDQVHEHVDU5S\DQJGLED\DUGLPXND+DOLQLGLODNXNDQXQWXNPHQHNDQELD\D
SHOD\DUDQ WUXN GDUL 5S WUXN PHQMDGL 5S WUXN GDODP VHNDOL EHUOD\DU
GDODP VHKDUL WHUGDSDW  WUXN \DQJ EHUOD\DU +DO LQL SXQ PHQHNDQ ELD\D SHOD\DUDQ 5S
WUXNGDQ5SGDODPVHKDUL3HQJKHPEDWDQ\DQJGLFDWDWNDQ&9%07
GDODPVHEXODQVHNLWDU5S5S5S
 6HMDODQGHQJDQSDQGDQJDQ6LPRQVEDKZDVWUDWHJLPHUXSDNDQUHQFDQDGDULKDVLO
SHQJDPELODQ NHSXWXVDQ \DQJ GLODNXNDQ PDQDMHPHQ SHUXVDKDDQ FRVW OHDGHUVKLS PHQJHQDL
EDJDLPDQDSHQJJXQDDQVXPEHUGD\DXQWXNPHQFDSDLVDVDUDQGDQWXMXDQSHUXVDKDDQPHUHEXW
SDVDU GDQ PHQFLSWDNDQ FLWUD VHEDJDL SHUXVDKDDQ HNVSHGLVL GHQJDQ KDUJD WHUMDQJNDX GHQJDQ

989
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

SHOD\DQDQ EHUNXDOLWDV 8QWXN PHQXQMDQJ VWUDWHJL FRVW OHDGHUVKLS SHUXVDKDDQ MXJD

PHQHUDSNDQVWUDWHJLVWUDWHJLODLQGLDQWDUDQ\D
 0HQMDJDNRQGLVLSDNHWNLULPDQ
 0HQMDJDNHSHUFD\DDQSHODQJJDQ
 0HQLQJNDWNDQPRWLYDVLGDQNHUMDVDPDNDU\DZDQ
 
PEMBAHASAN
Kelebihan Penerapan Sistem Pengendalian Manajemen pada CV. BMT
&9%07VXGDKPHQHUDSNDQEHEHUDSDEHQWXNVLVWHPSHQJHQGDOLDQPDQDMHPHQGDODP
PHQXQMDQJ VWUDWHJL FRVW OHDGHUVKLS %HEHUDSD NHOHELKDQ \DQJ WHODK GLWHUDSNDQ GLDQWDUDQ\D
GDUL VHJL EHOLHI V\VWHP DGDQ\D SHODWLKDQ EDJL NDU\DZDQ EDUX GDQ DGDQ\D SHQJDUDKDQ
ODQJVXQJ DWDVDQ WHUKDGDS EHEHUDSD NDU\DZDQ 'DUL VHJL ERXQGDU\ V\VWHP VLVWHP
SHQJHQGDOLDQPDQDMHPHQ\DQJWHODKGLWHUDSNDQDGDODKGHQJDQDGDQ\DSHQHWDSDQVWDQGDUJDML
NDU\DZDQ\DQJOHELKUHQGDKGLVHUWDLGHQJDQDGDQ\DEHEHUDSDSURVHGXUNHUMDXQWXNPHQMDJD
NRQGLVL SDNHW GDQ PHQLQJNDWNDQ NHSXDVDQ SHODQJJDQ GDUL VHJL GLDJQRVWLF FRQWURO V\VWHP
SHQHUDSDQ GLODNXNDQ PHODOXL SHPEHULDQ ERQXV OHPEXU XQWXN PHQLQJNDWNDQ PRWLYDVL
NDU\DZDQGDQDGDQ\DSHQJDZDVDQGDULDWDVDQ7HUDNKLUGDULVHJLLQWHUDFWLYHFRQWUROV\VWHP
SHQHUDSDQ VLVWHP SHQJHQGDOLDQ PDQDMHPHQ DGDODK GHQJDQ DGDQ\D VDUDQD GLVNXVL PHODOXL
UDSDWEXODQDQXQWXNPHQLQGDNODQMXWLEHUEDJDLSHUPDVDODKDQ&9%07
Kekurangan Penerapan Sistem Pengendalian Manajemen pada CV. BMT
 &9%07SXQWLGDNOHSDVGDULEHEHUDSDSHUPDVDODKDQ \DQJWLPEXOGDUL NHNXUDQJDQ
SHQHUDSDQ VLVWHP SHQJHQGDOLDQ PDQDMHPHQ SDGD &9 %07 GLDQWDUDQ\D GDUL VHJL EHOLHI
V\VWHP NHNXUDQJDQ WLPEXO NDUHQD WLGDN VHPXD NDU\DZDQ PHQJHUWL YLVL PLVL GDQ VWUDWHJL
SHUXVDKDDQ VHKLQJJD PHQLPEXONDQ ODFN RI GLUHFWLRQ GDQ PRWLYDWLRQDO SUREOHP NDU\DZDQ
'DUL VHJL ERXQGDU\ V\VWHP NHNXUDQJDQQ\D GLWXQMXNNDQ GDUL NXUDQJ WHJDVQ\D SHQHUDSDQ
VDQNVLGDQWLGDNGLLNXWLQ\DSURVHGXUNHUMDSHUXVDKDDQVHKLQJJDPHQ\HEDENDQSHUPDVDODKDQ
PRWLYDWLRQDO SUREOHP \DLWX EHEHUDSD NDU\DZDQ \DQJ PDVLK EHNHUMD VHVXDL GHQJDQ
NHPDXDQQ\DVHQGLULNDUHQDNXUDQJWHJDVQ\DSHQHUDSDQVDQNVL
 'DULVHJLGLDJQRVWLFFRQWUROV\VWHPNHNXUDQJDQGLWXQMXNNDQGHQJDQSHPEHULDQERQXV
OHPEXU \DQJ FXNXS EHVDU WDQSD DGDQ\D SHQHWDSDQ DQJJDUDQ GDQ NXUDQJQ\D PRQLWRULQJ
WHUKDGDS DNWLYLWDV SHPLQGDKDQ SDNHW GDUL NDQWRU NH JXGDQJ VHKLQJJD PHQ\HEDENDQ
SHUPDVDODKDQODFNRIGLUHFWLRQGDQSHUVRQHOOLPLWDWLRQ7HUDNKLUGDULVHJLLQWHUDFWLYHFRQWURO
V\VWHPNHNXUDQJDQGLWXQMXNNDQGHQJDQXSDK\DQJFXNXSEHVDUEDJLEXUXKDQJNXWWDPEDKDQ

990
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

GDQ NRRGLQDVL WXJDV \DQJ NXUDQJ EDLN GL VDDW SHUXVDKDDQ PHQJDODPL RYHUORDG VHKLQJJD
PHQ\HEDENDQODFNRIGLUHFWLRQGDQPRWLYDWLRQDOSUREOHPNDU\DZDQ

EVALUASI
Mengadakan Pertemuan Informal Mingguan dan Penggunaan Komunikasi Informal
0DQDMHU FDEDQJ GDQ SDUD NDU\DZDQ GDSDW OHELK DNWLI GDODP PHQJDGDNDQ SHUWHPXDQ
LQIRUPDO PLQJJXDQ PHUXDSDNDQ HYDOXDVL GDUL NHNXUDQJDQ SHQHUDSDQ EHOLHI V\VWHP
SHUXVDKDDQ XQWXN OHELK DNWLI PHQ\DPSDLNDQ YLVL PLVL GDQ WXMXDQ SHUXVDKDDQ PHODOXL
NRPXQLNDVL GXD DUDK 6HSHUWL \DQJ VXGDK GLMHODVNDQ VHEHOXPQ\D EDKZD SHQJJXQDDQ
NRPXQLNDVL GDQSHUWHPXDQLQIRUPDOMDXKOHELKHIHNWLIEDJLEHEHUDSDNDU\DZDQSHUXVDKDDQ
3DGD SHUWHPXDQ LQIRUPDO EHEHUDSD NDU\DZDQ PHUDVD OHELK Q\DPDQ GDODP PHQJXWDUDNDQ
SHQGDSDWGDQPDVDODK\DQJGLUDVDNDQGDODPSHUXVDKDDQ
3HQHOLWL PHUHNRPHQGDVLNDQ DJDU PDQDMHU FDEDQJ OHELK VHULQJ XQWXN PHQJLNXWL
SHUWHPXDQ LQIRUPDO LQL VHSHUWL QRQJNURQJ GDQ MDODQMDODQ EHUVDPD GHQJDQ SDUD NDU\DZDQ
\DQJ VHULQJ PHODNXNDQQ\D SDGD DNKLU PLQJJX6HODLQ LWX PDQDMHU FDEDQJ MXJD SHUOX
PHPSHODMDULSHQJJXQDDQNRPXQLNDVLLQIRUPDOPLVDOQ\DGHQJDQPHQJJXQDNDQEDKDVDGDHUDK
\DLWX %DKDVD -DZD GDQ %DKDVD 0DGXUD DWDX PHQJJXQDNDQ EDKDVD \DQJ OHELK VHGHUKDQD
XWDPDQ\DEDJLSDUDNDU\DZDQGHQJDQWLQJNDWSHQGLGLNDQ\DQJOHELKUHQGDKPLVDOQ\DNHSDGD
SDUDVRSLUWUXNDQJNXWGDQEXUXKDQJNXW
'HQJDQ PHQJHYDOXDVL SHQHUDSDQ EHOLHI V\VWHP GLKDUDSNDQ GDSDW PHQLQJNDWNDQ
NHVDGDUDQ NDU\DZDQ XQWXN PXODL PHQJLNXWL SURVHGXU VHSHUWL FRQWRKQ\D SURVHGXU
SHQJDQJNXWDQ SDNHW EDLN NHWLND GLDZDVL PDXSXQ WLGDN GLDZDVL ROHK DWDVDQ 'HQJDQ EHOLHI
V\VWHP \DQJ NXDW WHQWXQ\D PDVLQJPDVLQJ NDU\DZDQ DNDQ EHUWLQGDN EXNDQ NDUHQD SHUDVDDQ
WDNXWXQWXNGLDZDVLQDPXQNDUHQDNHVDGDUDQSHQXKGLULQ\DVHQGLULXQWXN PHZXMXGNDQYLVL
PLVL GDQ WXMXDQ SHUXVDKDDQ  3HQ\DPSDLDQQ\D GDSDW GLODNXNDQ MXJD  VDDW LVWLUDKDW PDNDQ
VLDQJPDQDMHUFDEDQJGDSDWOHELKVHULQJXQWXN PDNDQEHUVDPDGHQJDQSDUDNDU\DZDQDJDU
VHPDNLQ GDSDW PHQLQJNDWNDQ KXEXQJDQ DQWDUD DWDVDQ GDQ EDZDKDQ  GDQ PHQLQJNDWNDQ
SHUDQDQEHOLHIV\VWHPSDGD&9%07
Penerapan Sistem Punishment beserta Pengukuran Kinerja 
3HQHUDSDQ VLVWHP SXQLVKPHQW \DQJ OHELK MHODV PHQMDGL HYDOXDVL VHODQMXWQ\D XQWXN
PHQJDWDVL EHUEDJDL SHUPDVDODKDQ \DQJ WHUMDGL 3DGD SUDNWLN \DQJ WHUMDGL GL ODSDQJDQ
PHQXQMXNNDQEDKZDEHUEDJDLPDVDODK\DQJWLPEXOSDGDSHUXVDKDDQEXNDQKDQ\DGLVHEDENDQ
ROHK NXUDQJ WHJDVQ\D SHUDWXUDQ QDPXQ MXJD NDUHQD WLGDN DGDQ\D VLVWHP SXQLVKPHQW \DQJ

991
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

MHODV .DU\DZDQ VHPDWD KDQ\D PHQGDSDW WHJXUDQ GDQ SHULQJDWDQ GDUL PHQDMHU FDEDQJ ELOD
PHODNXNDQNHVDODKDQEDKNDQVHULQJNDOLPDQDMHUFDEDQJEHUXVDKDXQWXNPHQFDULMDODQNHOXDU
NHNHOXDUJDDQ XQWXN PDVDODK \DQJ GLWLPEXONDQ ROHK NDU\DZDQ +DO LQL WHUEXNWL WLGDN FXNXS
HIHNWLIGDODPPHQJDWDVLSHUPDVDODKDQ\DQJWHUMDGL2OHKNDUHQDLWXSDGDUHNRPH?QGDVLNDOL
LQLSHQHOLWLPHPEHULNDQEHEHUDSDEHQWXNSHQHUDSDQSXQLVKPHQW\DQJGDSDWPHPEHULNDQHIHN
MHUDEDJLNDU\DZDQ\DQJPDVLKVHULQJPHODQJJDUSHUDWXUDQ\DQJEHUODNX
3HQHUDSDQVLVWHPSXQLVKPHQWLQLMXJDGDSDWGLNRPELQDVLNDQGHQJDQSHQJXNXUDQNLQHUMD
VHGHUKDQD EHUGDVDUNDQ VHEHUDSD VHULQJ WHUMDGL NDU\DZDQ PHODQJJDU SHUDWXUDQ GDQ WHUMDGL
NHUXVDNDQSDNHWGDODPVHEXODQ*DQWLUXJLNHUXVDNDQSDNHW \DQJWHUMDGL PHQXUXWSHQXWXUDQ
PDQDMHU FDEDQJ ELDVDQ\D GLDPELO GDUL NDV SHUXVDKDDQ VHKLQJJD EDQ\DN PHQLPEXONDQ FRVW
\DQJ WLGDN GLKDUDSNDQ ROHK SHUXVDKDDQ PDND SDGD UHNRPHQGDVL NDOL LQL SHQHOLWL
PHQ\DUDQNDQ DJDU SHPEHULDQ JDQWL UXJL MXJD EHUDVDO GDUL SHPRWRQJDQ ERQXV OHPEXU
NDU\DZDQVHKLQJJDGDSDWPHQHNDQFRVW\DQJGLNHOXDUNDQROHKSHUXVDKDDQ%HEHUDSDVLVWHP
SXQLVKPHQWLQLSXQGLGDVDUNDQSDGDEHEHUDSDSHODQJJDUDQ\DQJSDOLQJVHULQJGLODNXNDQROHK
NDU\DZDQEHUGDVDUNDQ\DQJWHODKGLMHODVNDQSDGDEDJLDQVHEHOXPQ\DGLDQWDUDQ\D
.DU\DZDQ\DQJPDVLKPHURNRNEDLNGDULDUHDJXGDQJPDXSXQNDQWRU&9%07PDQDMHU
FDEDQJDNDQPHPEHULNDQSHQJXNXUDQNLQHUMDEHUGDVDUVHEHUDSDVHULQJNDU\DZDQPHODQJJDU
ODUDQJDQ PHURNRN 0DQDMHU FDEDQJ MXJD GLUHNRPHQGDVLNDQ XQWXN PHPEHUL SHULQJDWDQ
WHUOHELK GDKXOX VHEDQ\DN  NDOL ELOD PDVLK GLWHPXNDQ VHRUDQJ NDU\DZDQ \DQJ PHODQJJDU
SHUDWXUDQ LQL OHELK GDUL  NDOL GDQ OHELK PDND PDQDMHU FDEDQJ GDSDW PHQJXUDQJL WRWDO
SHPEHULDQERQXVOHPEXUPXODLGDULSHUVHQKLQJJDSHUVHQWLDSEXODQQ\D%RQXV \DQJ
GLWHULPD ROHK VHRUDQJ EXUXK DQJNXW WLDS EXODQQ\D EHUNLVDU 5SQXV 5S
ERQXVWLDS NDOLOHPEXU5SGDODPVHEXODQNDOL WHUMDGLOHPEXU
0HPEHUODNXNDQ SHPRWRQJDQ ERQXV OHPEXU GDUL SHODQJJDUDQ \DQJ GLODNXNDQ NDU\DZDQ
PDXSXQEXUXKMXJDGDSDWPHQJXUDQJLEHEDQSHUXVDKDDQGDULSHPEHULDQERQXVOHPEXU+DO
LQLMXJDGLGXNXQJGDULPDVLKEDQ\DNQ\DNDU\DZDQPDXSXQEXUXK \DQJPDVLKPHURNRNGL
DUHD JXGDQJ VHKLQJJD GLKDUDSNDQ VHPDNLQ GDSDW PHQJXUDQJL SHPEHULDQ ERQXV OHPEXU
XQWXNWLDSNDU\DZDQ
%DJL NHUXVDNDQ WLDS SDNHW \DQJ GLVHEDENDQ EDLN NDUHQD WLGDN GLWDDWLQ\D    SURVHGXU
SHPLQGDKDQ PDXSXQ SHQJDQJNXWDQ SDNHW VHSHUWL SHQJDQJNXWDQ SDNHW \DQJ VHPEDUDQJDQ
GDQ NHVDODKDQNHVDODKDQ ODLQQ\D \DQJ PHQ\HEDENDQ NRQGLVL SDNHW UXVDN PDND GDUL UDWD
UDWDNHUXVDNDQSDNHWSHUEXODQQ\D\DQJPHQ\HEDENDQSHUXVDKDDQKDUXVPHPEHULNDQJDQWL
RQJNRV NLULP [ OLSDW PDXSXQ SHUJDQWLDQ SURGXN QHJRVLDVL PDQDMHU FDEDQJ GDSDW

992
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHQJDNXPXODVLNDQNHUXJLDQ\DQJGLDODPLSHUXVDKDDQGDQPHPRWRQJQ\DSHUVHQGDULNDV
SHUXVDKDDQGDQSHUVHQGDULSHPRWRQJDQERQXVOHPEXUVHWLDSNDU\DZDQGDQSHUVHQ
GDUL SHPRWRQJDQ ERQXV EXUXK DQJNXW 6HODLQ PHPEHULNDQ HIHN MHUD EDJL VHWLDS NDU\DZDQ
KDO LQL MXJD JDLGDSDW PHPEDQWX PHQHNDQ ELD\D \DQJ GLNHOXDUNDQ ROHK SHUXVDKDDQ GDODP
SHPEHULDQJDQWLUXJL6HEDJDLULQFLDQUDWDUDWDSHQJJDQWLDQRQJNRVNLULPPDXSXQSURGXN
\DQJ GLODNXNDQ SHUXVDKDDQ GDODP VHEXODQ DGDODK 5S 5S \DQJ
EHUDVDOGDULNHUXVDNDQPDXSXQNHKLODQJDQSDNHW3HPEHULDQJDQWLUXJLSDGDSUDNWLNQ\D
GLWDQJJXQJVHOXUXKQ\DROHKNDVSHUXVDKDDQGHQJDQSHPEDJLDQSHPEHULDQJDQWLUXJLPDND
SHUXVDKDDQKDQ\DSHUOXPHQDQJJXQJSHUVHQVDMD\DLWXSHPEHULDQJDQWLUXJLVHEHVDU5S
5S  GDQ GDSDW PHQHNDQ SHQJHOXDUDQ KLQJJD  SHUVHQ GDUL
SHPEHULDQJDQWLUXJL
Penghitungan Ulang Bonus Lembur dan Penetapan Jadwal Pemindahan Paket ke
dalam Gudang
6HSHUWL\DQJVXGDKGLMHODVNDQSDGDEDJLDQVHEHOXPQ\DEDKZDSHPEHULDQERQXVOHPEXU
SHUXVDKDDQGLKLWXQJEHUGDVDUMXPODKNDU\DZDQGDQEXUXKDQJNXW\DQJDGDGHQJDQSHULQFLDQ
ERQXV OHPEXU VHEHVDU 5S NDU\DZDQ  NDU\DZDQ GDQ 5S EXUXK DQJNXW 
EXUXKDQJNXWVHKLQJJDWRWDOSHQJHOXDUDQSHUXVDKDDQVHWLDSNDOLGLDGDNDQOHPEXUDGDODK
%RQXV/HPEXU.DU\DZDQ#5S  5S
%RQXV/HPEXU%XUXK#5S   5S
7RWDO%RQXV/HPEXU     5S
7RWDO%RQXV/HPEXUVHEXODQNDOL   5S
3HPEHULDQ ERQXV OHPEXU WLDS EXODQQ\D PHPDNDQOXDV ELD\D KLQJJD 5S 
GHQJDQSHQJKLWXQJDQNDOLGLDGDNDQOHPEXU2OHKNDUHQDLWXHYDOXDVLPHPEHULNDQHYDOXDVL
XQWXN GLDGDNDQ SHQJKLWXQJDQ XODQJ ERQXV OHPEXU \DQJ SHQJKLWXQJDQQ\D GLDQJJDUNDQ GL
DZDO EXODQ (YDOXDVL \DQJ GLEHULNDQ ROHK SHQHOLWL DGDODK GHQJDQ SHPEHULDQ ERQXV OHPEXU
XQWXN NDU\DZDQ 5S OHPEXU GDQ XQWXN EXUXK DQJNXW 5S OHPEXU
EHULNXWSHULQFLDQQ\D
%RQXV/HPEXU6HPXD.DU\DZDQ   5S
%RQXV/HPEXU6HPXD%XUXK$QJNXW   5S
7RWDO%RQXV/HPEXU     5S
7RWDO%RQXV/HPEXUVHEXODQ    5S
(YDOXDVL VHODQMXWQ\D DGDODK SHQHWDSDQ MDGZDO SHPLQGDKDQ SDNHW 6HSHUWL \DQJ VXGDK
GLMHODVNDQVHEHOXPQ\DEDKZDSURVHVSHPLQGDKDQSDNHWGDULNDQWRUNHGDODPJXGDQJEHOXP

993
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHPLOLNL MDGZDO \DQJ MHODV VHKLQJJD PHQMDGL VDODK VDWX SHQ\HEDE NXUDQJQ\D SHQJDZDVDQ
ODQJVXQJGDULPDQDMHUFDEDQJ3HPEXDWDQMDGZDOSHPLQGDKDQSDNHWGLUHNRPHQGDVLNDQROHK
SHQHOLWLXQWXNGLODNXNDQVHEDQ\DNNDOL3HQMDGZDODQSHPLQGDKDQSDNHWLQLGLODNXNDQXQWXN
PHQLQJNDWNDQHIHNWLILWDVGDQHILVLHQVLEXUXKDQJNXWGDODPEHNHUMD
3URVHVSHPLQGDKDQSDNHWSHUWDPDGLODNXNDQDQWDUDSXNXOKLQJJDVHEHOXPLVWLUDKDW
PDNDQ VLDQJ SXNXO  KDO LQL GLNDUHQDNDQ ELDVDQ\D MDGZDO SHQJDQJNXWDQ SDNHW GDUL
JXGDQJNHWUXNGLODNXNDQVHEHOXPQ\DGDULSXNXOKLQJJDSXNXOVHKLQJJDPDQDMHU
FDEDQJ PDVLK PHPLOLNL ZDNWX OXDQJ XQWXN PHQJDZDVL SHPLQGDKDQ SDNHW GDUL NDQWRU NH
GDODPJXGDQJ$GDQ%GDUL&9%073URVHVSHPLQGDKDQNHGXDGDSDWGLODNXNDQSDGDVRUH
KDUL DQWDUD SXNXO  VDPSDL SXNXO  SDGD VDDW DNWLYLWDV GL NDQWRU KDPSLU VHOHVDL
3URVHV SHPLQGDKDQ SDNHW XWDPD LQL MXJD GLODNXNDQ NDUHQD SDGD VRUH KDUL ELDVDQ\D MXPODK
SDNHW\DQJPDVXNVXGDKWLGDNVHEDQ\DNSDGDSDJLDWDXVLDQJKDUL%HULNXWLQLDGDODKMDGZDO
SHPLQGDKDQSDNHWGDULNDQWRUNHGDODPJXGDQJ\DQJGLDSDWGLWHUDSNDQROHK&9%07
Tabel 1 Jadwal Pemindahan Paket dari Kantor ke Gudang (rekomendasi)
No. Proses Pemindahan Jadwal Pemindahan
 3HPLQGDKDQ3DNHW3HUWDPD 3XNXO
 3HPLQGDKDQ3DNHW.HGXD 3XNXO
Sumber : Data Olahan
Penunjukkan Koordinator serta Pemanfaatan Sumber Daya Manusia yang
Menganggur
3HQXQMXNNDQ NRRGLQDWRU GLODNXNDQ XQWXN PHQLQJNDWNDQ DNWLYLWDV SHQJDZDVDQ \DQJ
PHUXSDNDQ NHODQMXWDQ GDUL SHUEDLNDQ WHUKDGDS LQWHUDFWLYH FRQWURO V\VWHP SHUXVDKDDQ
7HUGDSDW  RUDQJ DGPLQ ODSDQJDQ GDQ  RUDQJ SHWXJDV JXGDQJ SDGD &9 %07 PDQDMHU
FDEDQJGDSDWPHQXQMXNVHRUDQJNRRUGLQDWRUODSDQJDQGDQVHRUDQJNRRUGLQDWRUJXGDQJXQWXN
PHQJNRRUGLQDVLNDQ WXJDV GDQ NHZHQDQJDQ \DQJ WHODK GLWHWDSNDQ GDQ PHQJXUDQJL WLQGDNDQ
RSRUWXQLVNDU\DZDQ\DQJKDQ\DEHNHUMDXQWXNNHSHQWLQJDQQ\DVHQGLUL
.HZHQDQJDQ NRRUGLQDWRU ODSDQJDQ \DLWX PHQHWDSNDQ PHPEDJL WXJDV GDQ PHQJDWXU
DGPLQODSDQJDQ\DQJDNDQPHPDQGXWUXNNHSHODEXKDQVHKLQJJDKDQ\DDGPLQODSDQJDQ\DQJ
GDSDWPHODNXNDQWXJDVPHQJDZDVLWUXNGDULNDQWRUKLQJJDNHSHODEXKDQ6HODLQLWXSHQHOLWL
MXJD PHUHNRPHQGDVLNDQ DJDU NHZHQDQJDQ XQWXN PHQJNRRUGLQDVLNDQ JDQWL UXJL SDNHW UXVDN
PDXSXQ KLODQJ KDQ\D GDSDW GLODNXNDQ ROHK VHRUDQJ NRRUGLQDWRU ODSDQJDQ 7XJDV GDQ
NHZHQDQJDQ NRRUGLQDWRU JXGDQJ \DQJ PHPEHGDNDQ GHQJDQ SHWXJDV JXGDQJ ODLQQ\D DGDODK

994
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHQJNRRUGLQDVLNDQ WXJDV SHQHJHFHNDQ SDNHW GDQ SDNHW \DQJ DNDQ GLDQJNXW NHOXDU JXGDQJ
GHQJDQSHWXJDVJXGDQJODLQQ\D
 .RRUGLQDWRUODSDQJDQGDQJXGDQJDNDQEHUWDQJJXQJMDZDEODQJVXQJGLEDZDKPDQDMHU
FDEDQJ XQWXN PHQMDGL SHQDQJJXQJ MDZDE PDVDODK \DQJ WHUMDGL GL JXGDQJ GDQ GL ODSDQJDQ
SURVHV SHQJDQJNXWDQ SDNHW GDQ JDQWL UXJL SDNHW VHPHQWDUD SHWXJDV JXGDQJ GDQ DGPLQ
ODSDQJDQ ODLQ DNDQ EHUWDQJJXQJ MDZDE GL EDZDK PHUHND 3HQXQMXNNDQ NRRUGLQDWRU LQL
GLKDUDSNDQ MXJD GDSDW PHPSHUNHFLO JDS NRPXQLNDVL DQWDUD PDQDMHU FDEDQJ GDQ EHEHUDSD
NDU\DZDQGLKDUDSNDQSHUDQNRRUGLQDWRUMXJDXQWXNPHQMHPEDWDQLNRPXQLNDVLDQWDUDNHGXD
SLKDN
6HODQMXWQ\D WHUNDLW SHQHUDSDQ LQWHUDFWLYH FRQWURO V\VWHP DGDODK SDGD VDDW WHUMDGL
RYHUORDGELDVDQ\DWHUMDGLSDGDKDUL6HQLQGDQ6HODVDDWDXSDGDPLQJJXVHEHOXPKDULUD\D
/HEDUDQPDXSXQ1DWDOGDQ7DKXQ %DUXMXPODK SDNHW \DQJPDVXNDNDQ QDLN KLQJJDNDOL
OLSDWGDULKDULELDVD3HUXVDKDDQPHODOXLNHELMDNDQGDQNHSXWXVDQPDQDMHUFDEDQJELDVDQ\D
DNDQ PHQJLQVWUXNVLNDQ SDUD DGPLQ ODSDQJDQ XQWXN PHPDQJJLO  EXUXK DQJNXW WDPEDKDQ
GHQJDQ XSDK KDULDQ \DQJ VDPD GHQJDQ EXUXK DQJNXW &9 %07 \DLWX 5S 5S
SHUKDULQ\D'DODPVHPLQJJX6HQLQGDQ6HODVDSHUXVDKDDQKDUXVPHQJHOXDUNDQ
ELD\D VHEDJDL XSDK EXUXK WDPEDKDQ  RUDQJ VHEHVDU 5S  6HPHQWDUD GDODP
VHEXODQELD\DXSDKEXUXKWDPEDKDQ\DQJGLSHUOXNDQSHUXVDKDDQVHEHVDU5S
(YDOXDVL\DQJGLEHULNDQROHKSHQHOLWLPHQJHQDLSHUPDVDODKDQELD\DWDPEDKDQLQLDGDODK
PHPDQIDDWNDQ NDU\DZDQ \DQJ DGD PLVDOQ\D VRSLU NDQWRU \DQJ WXJDVQ\D KDQ\D VHEDWDV
PHQMHPSXW SDNHW ODQJVXQJ GDUL FXVWRPHU PDXSXQ VRSLU WUXN DQJNXW 3HUXVDKDDQ GDSDW
PHPEXDWNHELMDNDQXQWXNPHQLDGDNDQVHUYLFHSHQMHPSXWDQSDNHWSDGDKDUL6HQLQGDQ6HODVD
VDDW RYHUORDG VHKLQJJD VRSLU NDQWRU GDSDW IRNXV PHPEDQWX WXJDV EXUXK DQJNXW &9 %07
MXJDGDSDWPHPDQIDDWNDQVRSLUWUXNDQJNXW\DQJMXJDGDSDWPHPEDQWXSURVHVSHQJDQJNXWDQ
SDNHW GDQPHPEDQWX WXJDV EXUXKDQJNXW +DO LQLGDSDW PHQJXUDQJL EDKNDQPHQJKLODQJNDQ
XSDKEXUXKWDPEDKDQVHEHVDU5S
Keterbatasan Penelitian dan Harapan untuk Penelitiann Selanjutnya
'DODP SHQHOHWLDQ LQL SHQHOLWL PHQHPXL PHQMXPSDL EHEHUDSD NHWHUEDWDVDQ GLDQWDUDQ\D
DGDQ\D NHWHUEDWDVDQ XQWXN PHQHOLWL NHDGDDQ VHOXUXK SURVHV ELVQLV SDGD &9 %07 +DO LQL
WHQWXQ\DGDSDWGLODNXNDQGHQJDQPHQHOLWLNRQGLVL\DQJWHUMDGLSDGD&9%07%DQMDUPDVLQ
0HODOXL SHQJXPSXODQ GDWD \DQJ OHELK PHQGDODP GLKDUDSNDQ SHQHOLWL PDPSX PHPDKDPL
SHUPDVDODKDQ\DQJWHUMDGLSDGDEDGDQXVDKDVHKLQJJDGDSDWPHQFDULUHNRPHQGDVL\DQJOHELK
GDODP EDJL EDGDQ XVDKD $GDSXQ SHQHOLWL EHUKDUDS NH GHSDQQ\D DNDQ DGD SHQHOLWLDQ \DQJ

995
Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2 (2018)

PHQ\HUWDNDQ GDQ PHQJNDLWNDQ KDOKDO GL OXDU UXDQJ OLQJNXS SHQHOLWLDQ \DQJ EHOXP GLWHOLWL
GDODPVNULSVLLQL\DQJGDSDWPHPSHQJDUXKLSHQHUDSDQVLVWHPSHQJHQGDOLDQPDQDMHPHQGDQ
VWUDWHJLSDGDSHUXVDKDDQVHSHUWLSHQJDUXKJD\DNHSHPLPSLQDQPDXSXQSHQJDUXKSHUEHGDDQ
EXGD\D

DAFTAR PUSTAKA
'HQW -HUHP\ )  6WUDWHJ\ 2UJDQL]DWLRQ DQG &RQWURO  6RPH 3RVVLELOLWLHV IRU
$FFRXQWLQJ5HVHDUFK$FFRXQWLQJ2UJDQL]DWLRQDQGVRFLHW\9RO
(IIHULQ 6 GDQ 6RHKHUPDQ %  6HQL 3HUDQJ 6XQ =L GDQ 6LVWHP 3HQJHQGDOLDQ
0DQDMHPHQ)LORVRILGDQ$SOLNDVL6XQ=L¶V$UWRI:DUDQG0DQDJHPHQW&RQWURO6\VWHP
3KLORVRSK\DQG$SSOLFDWLRQ-DNDUWD37(OH[0HGLD.RPSXWLQGR
0DOPL7GDQ%URZQ'$0DQDJHPHQW&RQWURO6\VWHPDVD3DFNDJH2SSRUWXQLWLHV
&KDOOHQJHV DQG 5HVHDUFK 'LUHFWLRQV 0DQDJHPHQW $FFRXQWLQJ 5HVHDUFK 9RO  

0HUFKDQW .$ GDQ 2WOH\ '7$ UHYLHZ RI WKH OLWHUDWXUH RQ FRQWURO DQG
DFFRXQWDELOLW\0DQDJHPHQW$FFRXQWLQJ5HVHDUFKSS
0HUFKDQW.$GDQ9DQ'HU6WHGH:$0DQDJHPHQW&RQWURO6\VWHP3HUIRUPDQFH
0HDVXUHPHQW(YDOXDWLRQDQG,QFHQWLYHV3UHQWLFH+DOO/RQGRQ8.
0LOHV5D\PRQG(GDQ&KDUOHV&62UJDQL]DWLRQDO6WUDWHJ\6WUXFWXUHDQG3URFHVV
$FDGHP\RI0DQDJHPHQW5HYLHZ
3RUWHU 0LFKDHO (  7HFKQRORJ\ DQG &RPSHWLWLYH $GYDQWDJH -RXUQDO RI %XVLQHVV
6WUDWHJ\9RO
6LPRQV 5REHUW  3HUIRUPDQFH 0HDVXUHPHQW DQG &RQWURO 6\VWHP IRU ,PSOHPHQWLQJ
6WUDWHJ\ 8SSHU6DGGOH5LYHU3UHQWLFH+DOO
6LPRQV5REHUW/HYHUVRI&RQWURO+RZ0DQDJHPHQWXVH,QQRYDWLFH&RQWURO6\VWHP
WR'ULYH6WUDWHJLF5HQHZDO%RVWRQ+DUYDUG%XVLQHVV6FKRRO3UHVV
6KHHKDQ 1RUPDQ 7  :DQW WR ,PSURYH 6WUDWHJLF ([HFXWLRQ" 6LPRQV 6D\V /HYHUV
-RXUQDORI%XVVLQHV6WUDWHJ\9ROSS
9LYD1HZV  .HSXWXVDQ %LVQLV %XUXN  3HUXVDKDDQ LQL $PEUXN KWWS
ELVQLVQHZVYLYDFRLGQHZVUHDGNHSXWXVDQELVQLVEXUXNSHUXVDKDDQLQL
DPEUXNGLDNVHVWDQJJDO0HL
:LGHQHU 6DOO\ .  $Q (PSLULFDO RI 7KH /HYHUV RI &RQWURO )UDPHZRUN $FFRXQWLQJ
2UJDQL]DWLRQVDQG6RFLHW\9ROSS

996