MANAGEMENT INTRODUCTION PAPER

“ The Controlling Of Management “

By :
Ni Wayan Surya Devita Sari
( 2015654004 / 02 )

CLASS B
D4 TAX ACCOUNTING STUDY PROGRAM
ACCOUNTING MAJOR
THE STATE POLYTECHNICH BALI
2020
 Foreword

We give thanks to God Almighty who has given me grace so that I can complete this
paper entitled "The Controlling of Managament" on time.
The purpose of the writing of this paper is to fulfill the duties of Mr. Drs. I Wayan
Purwanta Suta, MAIB. In addition, this paper also aims to add insight into Controlling of
Management for readers and also for writers.
I would like to thank for Mr.Drs. I Wayan Purwanta Suta, MAIB who have given this
assignment so that it can increase knowledge and insight according to with my field of study.
I also thank all those who have shared some of their knowledge so that I can complete
this paper. I realize that the writing of this paper is far from perfect. Therefore, I really hope that
constructive criticism and suggestions will improve this paper's assignment. Hopefully this paper
assignment can be useful for all of us.

Bali, 3 October 2020

Author,

Ni Wayan Surya Devita Sari

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 Table of Contents

FOREWORD……………………………………………………………………..…………….....i
TABLE OF CONTENTS………………………………………………………...……………....ii
CHAPTER 1 PRELIMINARY…………………………………………………………..... …….1
A. Background……………………………………………………………...…….…….…....1
B. Formulation Of Problem…………………………………………………………....….....1
C. Purpose………………………………………………………………………...…….……1
CHAPTER 2 DISCUSSION……………………………………………………………...………2
A. Definition Of Controlling……………………………………………..…...........…….......2
B. Fundamental Of Controlling…………………………………………..….......……..….....3
C. Controlling Terms………………………………………………..……….……..……...…4
D. The Controlling Stages ………………………………………….………....…....………..4
E. Surveillance Tools……………………………………………….…….....…...…………..6
F. Controlling Methods…………………………...........................................................…….7
G. Forms Of Controlling………………………................................................................…..7
H. Controlling Process…………………………………………………………...….....…….8
I. Benefits Of Controlling……………………………………………………...……………9
J. Principles Of Controlling…………………………………………...……………..……...9
CHAPTER 3 CLOSSING………………………………………...…………..…………………11
A. Conclusion………………………………………………………............................………………………………..11
B. Suggestion........................................................................................................................11
BIBLIOGRAPHY.....……………..…………………………………………………………………..………………………....……12

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 CHAPTER 1
PRELIMINARY
A. Background
Supervision or Controlling is one of the functions in the management of an
organization. Where has the meaning of a process of monitoring and evaluating an
activity. Supervision is said to be important because without good supervision it will
certainly result in unsatisfactory goals, both for the organization itself and for its workers.
Within an organization there are types of supervision that are used, such as preliminary
control, cocurrent control, feed back control.In the supervisory process, monitoring steps
are also needed to achieve the desired goals. The stages of supervision consist of several
types, namely the Standard Determination Stage, the Determination Stage of Activity
Implementation Measurement, the Activity Implementation Measurement Stage, the
Implementation Comparison Stage with Standards and Deviation Analysis and the
Correction Action Taking Stage.
B. Formulation Of The Problem
With the background that has been described previously we will discuss issues regarding :
1. What is the definition of controlling ?
2. What are the fundamentals of controlling ?
3. What are the controlling terms ?
4. How are the stages of controlling ?
5. What are the surveillance tools?
6. What are the controlling methods?
7. What are the forms of controlling?
8. How is the controlling process?
9. What are the benefits of controlling?
10. What are the principles of controlling
C. Purpose
If you look at the formulation of the problem above, that this paper has the purpose :
1. Knowing the definition of controlling
2. Knowing the fundamentals of controlling
3. Knowing the controlling terms
4. Knowing the stages of controlling
5. Knowing the surveillance tools
6. Knowing the controlling method
7. Knowing the forms of controlling
8. Knowing the controlling process
9. Knowing the benefits of controlling
10. Knowing the principles of controlling

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 CHAPTER II
DISCUSSSION

A. Definition of the Controlling

According to Robert J. Mockler, controlling is a systematic effort to set implementation
standards with the aim of planning, designing a feedback information system, comparing
real activities with standards, determining and measuring deviations and taking corrective
actions that ensure that all available resources are used effectively and efficient.

Controlling is the process of determining performance measures and taking actions that
can support the achievement of the expected results in accordance with the predetermined
performance. Controlling is the process of measuring performance and taking action to
ensure desired results. Supervision is a process to ensure that all activities carried out are
in accordance with what has been planned. The process of ensuring that actual activities
conform the planned activities.

George R. Tery (2006: 395) defines controlling as determining what has been carried out,
which means evaluating work performance and if necessary, implementing corrective
actions so that the work results are in accordance with a predetermined plan.

Robbin (in Sugandha, 1999: 150) states that controlling is a very basic activity process,
so it requires a manager to carry out the duties and work of the organization.

Kertonegoro (1998: 163) states that controlling is a process through which managers try
to obtain the belief that activities are carried out in accordance with their plans.

Terry (in Sujamto, 1986: 17) states that controlling is to determine what has been
achieved, evaluate his supervisor, and take corrective actions when necessary to ensure that
the results are in accordance with the plan.

Dale (in Winardi, 2000: 224) states that controlling does not only look at something
carefully and reports the results of monitoring activities, but also implies fixing and
straightening it so that it achieves goals in accordance with what is planned.

Admosudirdjo (in Febriani, 2005: 11) says that in essence, controlling is a whole rather
than an activity that compares or measures what is or has been implemented with
predetermined criteria, norms, standards or plans.

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 Siagian (1990: 107) states that what is meant by controlling is the process of observing
rather than the implementation of all organizational activities to ensure that all work that
is being carried out goes according to a predetermined plan.

In conclusion, controlling is a systematic effort to establish standards for implementing

objectives with planning objectives, designing a feedback information system, comparing
actual activities with predetermined standards, determining and measuring deviations and
taking necessary corrective actions.

B. Fundamentals Of Controlling
Harold Koontz and Cyril O'Donnel set the following supervisory fundamentals:
1. fundamental of assurance of objective, supervision must be directed towards the
achievement of objectives, namely by making corrections to avoid deviations /
deviations from planning.
2. The fundamental of efficiency of control. Supervision is efficient if it can avoid
deviations from planning, so as not to cause other things that are unexpected.
3. The fundamental of control responsibility. Supervision can only be carried out if the
manager is fully responsible for the implementation of the plan.
4. The fundamental of future control. Effective supervision must be aimed at preventing
planning irregularities that will occur both now and in the future.
5. The fundamental of direct control. The most effective control technique is to have a
good quality subordinate manager. Supervision is carried out by the manager on the
basis that humans often make mistakes. The most appropriate way to ensure that the
implementation is in accordance with the plan is to make sure that the officers are of
good quality.
6. The fundamental of replection of the plane. Supervision must be well structured, so
that it reflects the character and structure of the planning.
7. The fundamental of organizational suitability. Supervision must be carried out in
accordance with the organizational structure. The manager and his subordinates are
the means to carry out the plan. Thus, effective supervision must be adjusted to the
amount of manager authority, so that it reflects the organizational structure.
8. The fundamental of individuality of control. Supervision must be in accordance with
the needs of the manager. Control techniques must be demonstrated against each
manager's information needs. The scope of the information required differs from one
another, depending on the level and task of the manager.
9. The fundamental of standard. Effective and efficient control requires proper
standards, which will be used as benchmarks for implementation and achieved goals.
10. The fundamental of strategic point control. Supervision that requires attention
directed to strategic factors in the company.
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 11. The exception fundamental. Efficient control requires paying attention to exception
factors. These exceptions can occur in certain circumstances when situations change
/ or are not the same.
12. The fundamental of flexibility of control. Supervision must be flexible to avoid
failure of the implementation of the plan.
13. The fundamental of review. The control system must be reviewed many times so
that the system used is useful for achieving its objectives.
14. The fundamental of action. Supervision can be done if there are measures to correct
deviations in planning, organization, staffing and directing.

C. Controlling Terms
1. Supervision should support the nature and needs of the activity.
2. Supervisor must report any irregularities that occur
3. Supervision must have foresight.
4. Supervision must be objective, thorough, and in accordance with standards.
5. Supervision must be flexible or flexible.
6. Supervision must be in accordance with the organizational pattern.
7. Control must be economical.
8. Supervision should be easy to understand.
9. Supervision must be followed by correction or correction.

D. The Controlling Stages

1. Determination of Implementation Standards
It means a unit of measurement that can be used as a benchmark for evaluating
results. Common standard shape types are:
a) Physical standards, such as quantity of goods or services and product quality.
b) Monetary standards addressed in rupiah which include labor costs, sales, gross
profit, etc.
c) Time standards, the meaning of which includes the speed of production or the
deadline for work to be completed.
2. Determination of Activity Implementation Measurement
This means determining measurements precisely and must be measured hourly,
daily, weekly and monthly. This measurement can be in the form of a written
report.
3. Measurement of Activity Implementation
It means that measurement is carried out as an iterative and continuous process.
4. Comparison of Implementation with Standards and Analysis of Irregularities
It is used to find out the causes of deviations and to analyze why it happens so, it
is also used as a decision-making tool for manager.
5. Taking Corrective Action When Necessary.
If it is known that irregularities have occurred in the implementation, there needs
to be improvement in the implementation.

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According to Kadarman (2001, p. 161) the steps of the supervision process are:
a) Setting Standards
Since planning is the yardstick for designing supervision, logically it means that
the first step in the supervisory process is to formulate a plan. Planning is meant
here is to determine standards.
b) Measuring Performance
The second step in supervision is to measure or evaluate the performance
achieved against predetermined standards.
c) Correcting Deviation
The supervisory process is incomplete if there are no corrective actions for the
deviations that occur.

According to G. R. Terry in Sukama (1992, p. 116) the supervision process is

divided into 4 stages, namely:
a) Determine the standard or basis for supervision.
b) Measure implementation
c) Compare implementation with standards and find differences if any.
d) Correcting deviations by means of appropriate action.

According to Terry (in Winardi, 1986: 397) that supervision consists of a process
formed by three kinds of steps that are universal, namely:
a) measure the results of work,
b) compare the results of work with standards and ascertain differences (if there
are differences),
c) correcting unwanted deviations through corrective action.

According to Maman Ukas (2004: 338) states three main elements or stages that
are always present in the supervisory process, namely:
a) The sizes that present the forms requested. This standard measure can be real,
maybe not real, general or special, but as long as one still considers that the
results are as expected.
b) Comparison between the actual results and the measurement above. This
evaluation should be reported to the public who can do something about it.
c) Activities to make corrections. Report measurements under a control will be
meaningless without correction, provided in this case it is known that general
activity is not leading to the desired results.

From the above opinion it can be concluded that the monitoring process is carried
out based on several stages that must be carried out:

• Establishing implementation standards (planning)

So that in conducting supervision, managers have clear standards.
• Determining the measurement of the implementation of activities

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 Measuring employee performance, the extent to which employees can
implement plans that have been made or determined by the company so
that the company can achieve its goals optimally.
• Comparing the implementation of activities with standards and analyzing
irregularities
• Taking corrective action
Make improvements if deviations are found

E. Surveillance Tools
1. Budget
Budget is an overview of the results to be expected and expenditure provided to
achieve that result. Supervision budget can be known or monitored, namely what
the expected results from revenue or expenditure as desired or not.If it is not in
accordance with the budget, both revenue / expenditure and the results obtained,
then the company is not effective because it exists irregularities and company
leaders must immediately make corrections.
2. Non Budget
a. Personal Observation
Namely, direct supervision personally by the leadership of the company
to employees who are working. If it happens
deviations, then the leadership can immediately make corrections with
how to reprimand or give directions, so that at that time
these activities can be corrected immediately.
b. Report
Reports are made by the subordinate managers. Based on reports
this can be known and monitored the developments and activities that are
already in the past. But if irregularities occur, it is not immediately possible
known, so the repair will be too late.
c. Financial Statement
Is a list of financial statements which usually consists of a balance sheet and
List of Profit and Loss. Both lists can be identified and monitored
through financial statement analysis, regarding the condition of capital
company.
d. Statistics
Statistics is the process of collecting data, information, events
has passed. Analyze the data and present it in
certain forms. For example: graphs, curves
e. Break Event Point
Principal Return Point, which is a point or state when total sales are
equal to the amount of costs or in other words in certain sales
neither make a profit nor suffer a loss.
f. Internal audit
An oversight carried out by a superior to his subordinates

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 covers fields of activity as a whole regarding the problem
finance, whether in accordance with the procedures and practices that have
been set.
g. Personal Audit
An analysis of all the factors concerning personnel administration.
Based on this analysis, and various recommendations, it is improved every
time deviation from the desired standard.

F. Controlling Method
The controlling method (supervision) consists of two groups, namely the non-quantitative
method (non-quantitative) and the quantitative method.
1. Non-Quantitative Controlling Method
These methods are the supervisory methods used by managers in the implementation of
management functions. Frequently used techniques include:
1. Control by observation,
2. Regular and direct inspection (control by regular and spot inspection),
3. Oral and written reporting (control by report),
4. Evaluation of implementation, and
5. Discussion between managers and subordinates about the implementation of an
activity.
2. Quantitative Controlling Method
Most quantitative monitoring techniques tend to use specific data and quantitative
methods to measure and check the quantity and quality of outputs. These quantitative
methods consist of:
1. Budget (budget) such as:
a) operating budget, capital expenditure budget, sales budget, cash budget, etc., and
b) special budgets, such as planning-programming-budgeting systems (PPBS), etc.
2. Audit, such as
a) internal audit,
b) external audit, and
c) management audit.
3. Break-even analysis
4. Ratio Analysis
5. Charts and techniques related to the timing of activities, such as Program Evaluation
and Review Technique, etc.

G. Forms of Controlling
There are three forms in controlling (supervision), namely:
a. Eliminary Supervision (Feedforward Control)
This supervision is often referred to as Steering Control. It is designed to
anticipate problems or deviations from standards and objectives and allow

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 corrections to be made before a stage is completed (activity has not been
implemented).
a. Concurrent Oversight
Concurrent supervision means supervision that is carried out simultaneously with
carrying out activities.
b. Feedback Control
This monitoring can also be known as "Past-Action Control" which measures the
results of an activity that has been completed and this measurement is carried out
after the activity has occurred.
These three forms of supervision are very useful for management because they allow
management to make corrective actions and still achieve goals

H. Controlling Process
1) Determination of implementation standards (planning)
The first stage in control is the establishment of implementation standards. Standard
means a unit of measurement that can be used as a "benchmark" for evaluating results.
Standards are criteria for measuring work performance. These criteria can be in
quantitative or qualitative form. Standard performance (standard performance) is a
statement regarding the conditions that occur when a job is done satisfactorily.
The work implementation standard for an activity includes the following criteria: cost,
time, quantity and quality. Common standard shape types are:
a) Physical standards, including the quantity of goods or services, the number of
subscriptions, or the quality of the product.
b) Monetary standards, which are shown in rupiah and include labor costs, sales
costs, gross profit, sales revenue, and others.
c) Time standards, including the speed of production or the deadline for a job to be
completed.
2) Determining the measurement of the implementation of activities
Standard setting will be useless if it is not accompanied by various ways to measure
the implementation of real activities. Therefore, the second stage in control is to
determine the measurement of the implementation of activities appropriately.
3) Measuring the implementation of activities
After the measurement frequency and monitoring system are determined, the
measurement implementation is carried out as an iterative and continuous process.
There are various ways to measure implementation, namely observation
(observation), reports (oral and written), testing (tests), or by taking samples.
4) Comparison of implementation with standards and analysis of deviations
The critical stage of the monitoring process is the comparison of actual
implementation with planned implementation or predetermined standards.
5) Taking corrective action when necessary
When the results of the analysis indicate a need for corrective action, this action
should be taken. Corrective action may include:
a. Change the default first (maybe too high or too low)
b. Change implementation measurement
c. Change the way in analyzing and interpreting deviations

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I. Benefits Of Controlling
1. To provide regular space for superviesees to reflect on their content and work
2. To develop understanding and skills at work
3. To receive information and other perspectives about someone's work
4. To be a support either in personal or work terms
5. To ensure that as individuals and as workers are not left behind there is no need to
bring difficulties, problems and projections only
6. To have space to explore and express the distress, personal restimulation,
transference or counter-transference that work may bring
7. To plan for and make better use of personal and professional resources
8. To be pro-active not re-active
9. To ensure the quality of work

J. Principles Of Controlling
In order for supervision to run properly there must be two main principles, namely:
1. There is a plan.
2. The existence of giving instructions and authority to subordinates.
A plan is a must because it is a standard for
assess the work done by subordinates. Likewise, there are instructions and
the authority given to subordinates is the basis for knowing
whether subordinates have done their duties well.
Apart from the main principles above, the monitoring system must also contain
principles:
1. Can reflect the nature and needs of the activity that must be watched
2. Can immediately report irregularities.
3. Flexible, not stiff.
4. Can reflect organizational patterns
5. Economical
6. Understandable
7. Can guarantee the implementation of corrective action.
By implementing the supervisory principles above, it is expected
supervision will run well. Good supervision, among others
characterized by the following:
1. Able to prevent possible deviations from occurring as early as possible, so that losses

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 may arise emulsifiable.
2. The supervision is not rigid, because the rigidity of supervision will be
causing unpleasant feelings for those being watched so
causes less initiative and creativity.
3. Supervision must be able to educate, supervision in order to educate
subordinates to do better work and reduce diversions.
4. Reality, economical and effective. Realistic means that the standards are
used as a measure of the success of an activity should be a standards that allow it to be
achieved in practice with certain conditions.
Meanwhile, economical means that the supervision must be able
be accounted for in terms of the use of existing / financial resources,
and effective means being able to achieve the target correctly

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 CHAPTER 3
CLOSSING

A. Conclusion

Controlling is a systematic effort to establish standards for implementing objectives with

planning objectives, designing a feedback information system, comparing real activities with
predetermined standards, determining and measuring deviations and taking necessary
corrective actions.
The types of Controlling are; Preliminary control (preliminary control), Supervision during
work in progress (cocurrent control), Supervision of Feed Back (feed back control).
Supervision Process Stage; Establishing implementation standards (planning), Determining
the measurement of the implementation of activities, Comparing the implementation of
activities with standards and analyzing deviations, Taking corrective action.
The steps in the controlling process are:
1. Determination of implementation standards
2. Determining the measurement of the implementation of activities
3. Measuring the implementation of activities
4. Comparison of implementation with standards and analysis of deviations
5. Take corrective action when necessary.
Controlling is important due to changes in the organizational environment, increasing
organizational complexity, minimizing the high level of errors, the need for managers to
delegate authority, communicating and assessing information and taking corrective action.

B. Suggestion
Controlling is needed in an organization. Because if there is no supervision in an
organization, it will cause a lot of mistakes that occur both from subordinates and the
environment.Supervision is needed because it can build a good communication between
organizational leaders and members of the organization. And supervision can trigger the right
corrective action in formulating a problem.

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 BIBLIOGRAPHY

http://zahranmirzan.blogspot.com/2013/01/makalah-pengantar-manajemen-controlling.html
http://www.makalah.co.id/2016/09/makalah-pengantar-manajemen-pengawasan.html
http://tugaskuliahku09.blogspot.com/2014/02/makalah-controlling-dalam-manajemen.html
http://evynurhidayah.blogspot.com/2011/04/makalah-mpk-pengawasan-manajemen.html
http://www.anakciremai.com/.../makalah-manajemen-tentang-dasar-dan.html

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