Detail Hasil Pencarian
BENCHMARKING SISTEM PENGENDALIAN INTERNAL PT TOYOTA ASTRA INTERNASIONAL BAGI SISTEM PENGENDALIAN INTERNAL PERUSAHAAN BUMN = Benchmarking System: An Internal Control of PT Toyota Astra International for Internal Contro
|Pengarang||:||Yuli Noor Kusumawati, Indra Bastian|
|Jurnal||:||Sosiohumanika 2001, XIV(3)|
|Summary / Kata Kunci||:||ABSTRACT
In the globalization change that influences social, economic, and political condition, State Owners Firm essentially needs a powerful Internal Control System (ICS) for (1) State Owners Firm sustainability, (2) achieving goals and advancing State Owners Firm's businesses in order to be able to play its important role as economic unit, stabilizer and development agent, and (3) supporting government efforts in restructuring of State Owners Firm. The restructure is one of the reform policies and State Owners Firm adjusting to the changes of business environment to improve company's efficiency. In improving ICS, State Owner Firm should carry out some adjustments and benchmarking ICS from benchmark the private company with powerful ICS. PT. Toyota Astra Motor was chosen because of its successfulness in TQM.
Based on the grounded theory, the benchmarking model used is the integration of several models:
1) Planning and organizing benchmarking project, determining who will be the partner candidates by using SWOT analysis.
2) Collecting needed data.
3) Analyzing data about performance gap and operationally enable to be achieved.
4) Recognizing the result of benchmarking, including the discussing result and public sharing to the benchmarking result.
The result of the SWOT analysis proved that PT. TAM properly and qualified to be a benchmark because of power and big opportunity factors, especially caused by its TQM that supported by PDCA (plan-do-check-act) and its large scaled restructure policy. The result of the review of ICS at FT. TAM showed that Reengineering Accounting played important role in ICS of FT. TAM, so it is more specific to be benchmarked. On the other side, the
review of ICS to 27 State Owners Firm showed that the ICS of 11 State Owners Firm with mixed services is still handled in average by computer and manual combination with manual domination, whereas 16 Statet Owners Firm manufacture handled with computer domination.
While the t-test to the performance or control key and accountability between State Owners Rirm and TAMN company significantly different. That differen degree was caused by severel weaknesses in selling and purchasing control of State Owern Frim. But it wasn't barrier to carry out benchmark because both of the companies has the same of selling and purchasing control elements. Besides, there was no different perception of their value added, which means that State Owners Firm agreed and have same hope to the new system application to improve company performance. Analysis has resulted in a master plan contains of 13 elements to develop Statet Owners Firm's ICS. This master plan will be able to be used in controlling restructure program and help us in action taking practice both by management and government to increase transparency and honesty in practice. Discussion result of benchmark recognition generates 6 important poin. Those points in influencing order are:1) Human resources ability in operating computer, 2) fund allocation by management, 3) afraid function movement and organizational downsizing, 4) unchanged organization culture, 5) management policy,6) there is no EDP departement, 7) agreement of majority stockholders.
Key wors : Restructuring - Benchmarking - Internal Control System - Reengineering Accounting - General Ledger Integration
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