Analysis of the Implementation of the Management Control System at PT. Telkom Infrastruktur Indonesia (TIF) Sumalut

Ribka Aurelia Andreuni Rumenser; Victorina Tirayoh; Diana Lintong

doi:10.55927/fjas.v5i6.67

Authors

Ribka Aurelia Andreuni Rumenser Universitas Sam Ratulangi
Victorina Tirayoh Universitas Sam Ratulangi
Diana Lintong Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i6.67

Keywords:

Management Control System (SPM), Organizational Performance, Management Control System

Abstract

This research is motivated by the importance of a management control system in increasing the effectiveness, efficiency, and accountability of companies, especially in the telecommunications industry which has high operational complexity. This study aims to analyze the application of the management control system in PT. Telkom Infrastructure Indonesia. The theoretical foundations used include the concept of management control systems according to Murhaban and Adnan, Anthony and Govindarajan, as well as the theory of management control structure and processes. The research uses a qualitative method with a descriptive approach through interviews, observations, and documentation. The results of the study show that the implementation of the management control system has gone well through a clear organizational structure, effective delegation of authority, and a systematic process of planning, budgeting, implementing, and evaluating performance so as to support the effective achievement of the company's goals.

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