CREATING HARMONY AND SUSTAINABILITY THROUGH RAMPAK NAONG BRINGEN KORONG - BASED MANAGEMENT CONTROL SYSTEM

Bonnie Soeherman; Sharon Leonata Itam

doi:10.25273/jap.v11i1.10322

CREATING HARMONY AND SUSTAINABILITY THROUGH RAMPAK NAONG BRINGEN KORONG - BASED MANAGEMENT CONTROL SYSTEM

Bonnie Soeherman, Sharon Leonata Itam

Abstract

ABSTRACT

This research aims to empirically see how leaders' role in creating tone as a form of culture-based Management Control System. This study uses a qualitative interpretive approach to obtain a holistic picture of a unique phenomenon, the story of the tobacco trading business in Bondowoso, which Madurese workers dominate. Business practice is thick with the value of "Rampak Naong Bringen Korong" as an alternative spirit of SPM based on local wisdom. The results of this study seek to build a conceptual framework for MCS based on local wisdom "Rampak Naong Bringen Korong" which is abstracted from various empirical field findings expected to maintain balance, accountability, business order, and sustainability.

ABSTRAK

Penelitian ini bertujuan untuk melihat secara empiris bagaimana peran pemimpin dalam menciptakan tone sebagai salah satu bentuk dari Sistem Pengendalian Manajemen berbasis budaya. Penelitian ini menggunakan pendekatan kualitatif interpretif untuk mendapatkan gambaran holistik tentang sebuah fenomena unik, kisah usaha dagang tembakau di Bondowoso yang didominasi oleh pekerja suku Madura. Praktik bisnis yang kental dengan nilai “Rampak Naong Bringen Korong” sebagai spirit alternatif SPM berbasis kearifan lokal. Hasil dari penelitian ini berusaha membangun sebuah kerangka konseptual SPM berbasis kearifan lokal “Rampak Naong Bringen Korong” yang disarikan dari berbagai temuan empiris lapangan yang diharapkan akan menjaga keseimbangan, akuntabilitas, keteraturan bisnis dan sustainability.

Keywords

Management Control Systems; Cultural Control; Sustainability; Madura; Tone at the Top; Sistem Pengendalian Manajemen; Pengendalian Budaya; Keberlanjutan

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