MANAGEMENT CONTROL SYSTEM IN EDUCATIONAL INSTITUTIONS FROM THE LENSE OF IMPRINTING THEORY

Pipit Fitria; Poppy Dian Indira Kusuma

doi:10.52353/ama.v17i1.616

MANAGEMENT CONTROL SYSTEM IN EDUCATIONAL INSTITUTIONS FROM THE LENSE OF IMPRINTING THEORY

Pipit Fitria, Poppy Dian Indira Kusuma

Abstrak

Abstract : This study aims to explore the influence of leaders on the creation of a blueprint which has an impact on the design and implementation of management control systems (MCS). Based on imprinting theory, organization founders and leaders often exhibit imprinting behavior. With his background and characteristics, a leader might create a blueprint for the organization he leads. This blueprint can influence the design and development of the MCS. A study in this area is important to provide insight into how leaders can contribute to an effective MCS implementation in an organization. This study uses a qualitative approach with a case study method conducted in SMK Persatuan Ummat Islam, located in Cirebon. Data were collected through in-depth interviews with relevant informants. Triangulation of information sources was also carried out to ensure data validity. The results of this study indicate that the leader instils the bureaucratic blueprint and influences the design and implementation of MCS in SMK Persatuan Ummat Islam in Cirebon. These results imply that the selection of leaders in an organization needs to be carried out in a planned and appropriate manner. Selecting a good leader who fits the organization's needs will create a good MCS and assist the organization in achieving its goal.

Abstrak : Penelitian ini bertujuan untuk mengeksplorasi pengaruh pimpinan dalam penentuan blueprint pada suatu organisasi, yang berdampak pada desain dan implementasi Sistem Pengendalian Manajemen (SPM). Berdasarkan teori imprinting, para pendiri dan pemimpin organisasi seringkali menunjukkan perilaku imprinting. Dengan latar belakang dan karakteristiknya, seorang pemimpin bisa saja menciptkan blueprint organisasi yang dipimpinnya. Blueprint ini dapat mempengaruhi desain dan implementasi SPM dalam organisasi. Penelitian ini penting dilakukan untuk memberikan pemahaman bahwa pemimpin dapat mempengaruhi keefektivan implementasi SPM dalam sebuah organisasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang dilakukan di SMK Persatuan Ummat Islam yang berlokasi di Cirebon. Data dikumpulkan melalui wawancara mendalam kepada informan yang relevan dengan penelitian ini. Triangulasi sumber informasi juga dilakukan untuk menjamin keabsahan data. Hasil penelitian ini menunjukkan bahwa blueprint birokrasi ditanamkan oleh pemimpin dan mempengaruhi desain dan implementasi SPM di SMK Persatuan Ummat Islam di Cirebon. Hasil ini memberikan implikasi bahwa pemilihan pemimpin dalam suatu organisasi perlu dilakukan secara terencana dan tepat. Pemilihan pemimpin yang baik dan sesuai dengan kebutuhan organisasi akan menciptakan SPM yang baik dan akan membantu organisasi dalam mencapai tujuannya.

Kata Kunci

Management Control System, Blueprint, Imprinting Behavior, Imprinting Theory

Teks Lengkap:

PDF

Referensi

Akroyd, C., & Kober, R. (2020). Imprinting founders’ blueprints on management control systems. Management Accounting Research, July, 100645. https://doi.org/10.1016/j.mar.2019.07.002

Baron, J. N., Burton, M. D., & Hannan, M. T. (1999). Engineering bureaucracy: The genesis of formal policies, positions, and structures in high-technology firms. Journal of Law, Economics, and Organization, 15(1), 1–41. https://doi.org/10.1093/jleo/15.1.1

Baron, J. N., & Hannan, M. T. (2002). Organizational Bluprints for Succes in High-Tech Start-Ups: Lesson from The Standford Project on Emerging Companies. California Management Review, 44(3), 8–36.

Beckman, C. M., & Burton, M. D. (2008). Founding the Future : Path Dependence in the Evolution of Top Management Teams from Founding to IPO. Organization Science, 19(1), 3–24. https://doi.org/10.1287/orsc.1070.0311

Chandra, R. (2017). Penerapan Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan Pada PT. Indojaya Agri Nusa. Jurnal Samudra Ekonomi Dan Bisnis, 8(1), 619–633. https://doi.org/10.33059/jseb.v8i1.202

Denzin, N. K. (2012). Triangulation 2.0. Journal of Mixed Methods Research, 6(2), 80–88. https://doi.org/10.1177/1558689812437186

DeSantola, A., & Gulati, R. (2015). Scaling: Organizing and Growth in Entrepreneurial Ventures. Academy of Management Annals, 1–66.

Fauchart, E., & Gruber, M. (2011). Darwinians, Communitarians, and Missionaries: The Role of Founder Identity in Entrepreneurship. The Academy of Management Journal, 54(5), 935–957. https://doi.org/10.5465/amj.2009.0211

Fusch, P. I., & Ness, L. R. (2016). Are We There Yet ? Data Saturation in Qualitative Research. The Qualitative Report 2015, 20(9), 1408–1416. https://doi.org/10.46743/2160-3715/2015.2281

Johnson, V. (2007). What is organizational imprinting? Cultural entrepreneurship in the founding of the Paris opera. American Journal of Sociology, 113(1), 97–127. https://doi.org/10.1086/517899

Jusuf, R. S. (2013). Analisis Pengaruh TQM, Sistem Pengukuran Kinerja dan Reward Terhadap Kinerja Manajerial. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 634–644.

Kimberly, J. R., & Bouchikhi, H. (1995). The Dynamics of Organizational Development and Change : How the Past Shapes the Present and Constrains the Future. Organization Science, 6(1), 9–18.

Langfield-smith, K. I. M. (1997). Management Control Systems and Strategy: A Critical Review. Accounting, Organizations and Society, 22(2), 207–232.

Leung, A., Foo, M. Der, & Chaturvedi, S. (2012). Imprinting Effects of Founding Core Teams on HR Values in New Ventures. Entrepreneurship: Theory and Practice, 37(1), 1–20. https://doi.org/10.1111/j.1540-6520.2012.00532.x

Marquis, C., & Tilcsik, A. (2013). Imprinting: Toward a Multilevel Theory. The Academy of Management Annals, 7(1), 193–243. https://doi.org/10.5465/19416520.2013.766076

Merchant, K. A., & Stede, W. A. Van der. (2017). Management Control Systems.

Rosini, I., & Si, M. (2020). Sistem Pengendalian Manajemen Berorientasi Keberlanjutan.

Sari, E. N., & Saragih, F. (2009). Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Keuangan Peusahaan Pada Hotel Berbintang Di Kota Medan. Jurnal Riset Akuntansi dan Bisnis, 9(2), 40. http://journal.umsu.ac.id/index.php/akuntan/article/download/458/420

Simsek, Z., Fox, B. C., & Heavey, C. (2015). What’s Past Is Prologue: A Framework, Review, and Future Directions for Organizational Research on Imprinting. Journal of Management, 41(1), 288–317. https://doi.org/10.1177/0149206314553276

DOI: http://dx.doi.org/10.52353/ama.v17i1.616