Design of Management Control System based on Four Levers of Control at Start-up (Case Study at XYZ Start-Up)

  • Maulana Malik Ibrahim Universitas Indonesia
  • Evony Silvino Violita Silvino Violita Universitas Indonesia, Indonesia

Abstract

Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pendiri atau CEO untuk memastikan bahwa tindakan karyawan konsisten dengan tujuan perusahaan. Penelitian ini menggunakan metode studi kasus kualitatif sehingga dapat dirancang SPM yang sesuai untuk start-up XYZ. Pengumpulan data dilakukan melalui wawancara semi terstruktur, observasi langsung, dan studi kepustakaan. Hasil penelitian menyoroti pentingnya memformalkan tujuan perusahaan dengan menetapkan visi, misi, dan nilai inti perusahaan (belief system) dan kode etik perusahaan (boundary system) di start-up XYZ. Selanjutnya untuk memonitor kinerja dan tujuan organisasi, start-up XYZ menggunakan Balanced Scorecard sebagai diagnostic control system.

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Published
2023-07-18
How to Cite
Maulana Malik Ibrahim, & Silvino Violita, E. S. V. (2023). Design of Management Control System based on Four Levers of Control at Start-up (Case Study at XYZ Start-Up). Jurnal Ilmiah Wahana Akuntansi, 18(1), 105-127. https://doi.org/10.21009/10.21009/wahana.18.017