Safitrie, Dita (2011) Penerapan Sistem Pengendalian Manajemen Di Organisasi Nirlaba (Studi Kasus: Yayasan Forum Komunikasi Islamiyah (FORKIS)). S1 thesis, STIE Indonesia Banking School.
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Abstract
Management Control System (SPM) is the process whereby a manager affect other members of the organization to implement the organizational strategy, where management control was facilitated by a formal system which is a cycle of repeated events. Management control system consists of two kinds, structures and processes. The structure consists of the vision, mission, organizational structure, responsibility center, information, policies, and procedures. While the process consisting of program, budget, operating and measurement, and reporting and analysis. Nonprofit organizations have special characteristics, that is one institution that does not give priority to profits in the businesses or activities. So that the system of management control in nonprofit organizations have some differences with other organizations that profit-oriented. Usage of this research is to determine the application of management control systems in nonprofit organizations, particularly in foundations, and compare with theory. This research is a case study methodology, descriptive analysis. The object of this research is the Yayasan Forum Komunikasi Islamiyah (FORKIS) as a nonprofit organization Based on this research result in management control system has been implemented quite well in the Yayasan FORKIS. Vision, mission, organizational structure, responsibility center, information, policies and procedures in Yayasan FORKIS has been running well, that is in accordance with the main objective and theory. This proves that the application of SPM in FORKIS structure has been applied. While the SPM process, still has some shortcomings. This is evidenced by the lack of preparation of the annual budget, and the lack of reward and punishment system in FORKIS Foundation Keywords : Management Control System (SPM), Non Profit Organizations, Foundation
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 01 Sep 2020 06:24 |
| Last Modified: | 01 Sep 2020 06:24 |
| URI: | http://repository.ibs.ac.id/id/eprint/1183 |
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