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

Maulana Malik Ibrahim; Evony Silvino Violita

doi:10.21009/10.21009/wahana.18.017

Penulis

Maulana Malik Ibrahim Universitas Indonesia
Evony Silvino Violita Universitas Indonesia

DOI:

https://doi.org/10.21009/10.21009/wahana.18.017

Kata Kunci:

Management Control Systems, Four Levers of Control, Startup Companies

Abstrak

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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