BIDANG ILMU MANAJEMEN
LAPORAN HASIL PENELITIAN DISERTASI DOKTOR TAHUN ANGGARAN 2011
Judul
:
ANALISIS FENOMENOLOGI ATAS SISTEM PENGENDALIAN MANAJEMEN ERA PRIVATISASI (Studi Kasus Pada PT. Semen Gresik (Persero) Tbk)
Peneliti
:
Eka Ananta Sidharta
Dibiayai Oleh Direktorat Jendral Pendidikan Tinggi, Kementerian Pendidikan Nasional Melalui DIPA Universitas Brawijaya REV. 1 No. 0636/023-04.2.16/15/2011/R, Tanggal 30 Maret 2011, Dan Surat Keputusan Rektor Universitas Brawijaya Nomor: 214/SK/2011 Tanggal 2 Mei 2011
Universitas Brawijaya Malang 2011
ABSTRAK
Eka Ananta Sidharta, Program Doktor Ilmu Manajemen, Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya. 2011. Analisis Fenomenologi Atas Sistem Pengendalian Manajemen Era Privatisasi (Studi Kasus Pada PT. Semen Gresik (Persero) Tbk). Promotor: Djumilah Zain, Ko Promotor: Eko Ganis Sukoharsono dan M. Syafii Idrus Dalam organisasi bisnis, sistem pengendalian manajemen (SPM) memainkan peran yang sangat penting karena SPM manyajikan instrumen yang membuat perusahaan bisa tetap bertahan dalam ketidakpastian lingkungan. Reformasi privatisasi merupakan salah satu langkah yang tepat untuk dilaksanakan oleh pemerintah terhadap Badan Usaha Milik Negara (BUMN) karena cara ini bisa meningkatkan daya saing, mengurangi beban anggaran pemerintah serta menambah pendapatan negara. Privatisasi itu sendiri didasarkan oleh Washington Concensus yang diprakarsai oleh Bank Dunia melalui ide pembentukan good governance bagi negaranegara sedang berkembang yang ternyata berujung kepada good corporate governance. Adanya privatisasi berarti ada perubahan SPM, sayangnya penelitian yang berkaitan dengan SPM pasca privatisasi belum banyak dilakukan. Padahal pengendalian manajemen mempunyai peran yang sangat penting karena merupakan satu-satunya alat yang digunakan oleh manajemen untuk memastikan bahwa tujuan organisasi dapat tercapai. Tujuan penelitian ini adalah untuk nenganalisa dan memahami proses sistem pengendalian manajemen PT Semen Gresik (Persero) Tbk, pasca privatisasi. Kerangka kerja studi yang digunakan dalam penelitian ini adalah teori institusional karena institusional teori telah menjadi kerangka teori yang menonjol yang digunakan dalam studi tentang perubahan (change), akuntansi manajemen, perubahan akuntansi manajemen dengan dimensi sosial dan institusional organisasi dan lingkungannya. Penelitian ini dilakukan di PT. Semen Gresik (Persero) Tbk, dengan paradigma penelitian kualitatif dengan, asumsi filosifi interpretive, dan metode penelitian fenomenologi studi kasus. Hasil penelitian ini menunjukkan bahwa: (1) proses pengendalian manajemen yang diawali dengan perencanaan strategis akan membuat operasional perusahaan menjadi terstruktur dan kinerja perusahaan akan menjadi lebih baik. (2) proses penggabungan BUMN menjadi Holding Company tidak semudah penggabungan laporan keuangan. Perlu dilakukan pemahaman yang mendalam dan menyeluruh serta rasionalitas pentingnya penggabungan bagi seluruh perusahaan. Butuh waktu yang cukup panjang sehingga kesamaan visi dan tujuan (goal congruence) dapat terbentuk pada saat penggabungan dilaksanakan. (3) perubahan paradigma berpikir bahwa visi perusahaan bukan lagi sebagai suatu artifak akan tetapi sebagai sesuatu yang harus dikejar. Untuk itu harus dibuat visi yang bersifat implementatif, rasional dan terukur pencapaiannya. Dampak dari adanya visi yang demikian akan membuat proses perencanaan menjadi hal yang lebih mudah untuk dilakukan karena perusahaan sudah memiliki ancangan yang ingin dicapai untuk kurun waktu tertentu. (4) pengelolaan manajemen yang lebih profesional dibutuhkan dalam pengelolaan BUMN dibandingkan dengan privatisasi. Kata kunci : teori institusional, penelitian kualitatif, akuntansi manajemen, interpretif, visi antara
ABSTRACT Eka Ananta Sidharta, Doctoral Program in Management Science, Postgraduate Faculty of Economics and Business, University of Brawijaya. 2011. The Analysis of Phenomenology in Management Control System Privatisation Era (A Case study in PT. Semen Gresik (Persero). Tbk) Promotor: Djumilah Zain, Co Promotors: Eko Ganis Sukoharsono and M. Syafii Idrus. A management control system has a prominent role in business organization as it provides instrument with a capacity for companies to survive in environmental uncertainty. A privatization reformation is required to be conducted by government with the aim of supporting company capabilities in competitive advantage, deducting the government budget, and increasing state income. The privatization is based on The Washington Consensus initiated by The World Bank through an idea to establish good governance for developing countries which finally leads to a good corporate governance. Researches in post-privatization especially the ones associated with internal reality which is the alteration of practice in companies resulted by a change in management control and organizations’ periphery which is due to privatization and associated with organizations’ performance, have not been conducted yet. However, management control has significant roles since it is only means utilized by management to ascertain the achievement of company’s objective. The purpose of this research is to analyze and comprehend the process of management control system of post-privatization in PT. Semen Gresik (Persero) Tbk. The framework applied on this research is the institutional theory because it has been outstanding theory used in the studies of change, management accounting, and management accounting change with an organization’s social and institutional dimension and and its environments. This research was conducted in PT. Semen Gresik (Persero) Tbk, with of qualitative research paradigm supported by assumption of interpretive philosophy and applied research method of case study phenomenology. The result of this research shows that: (1) The process of management control system started from strategic plan leads to organized company’s operational activities and better performance. (2) The process of BUMN merging into Holding Company is more complicated than the combination of Financial Statement. It requires deep and comprehensive cognitions. It also demands on the rationality in the importance of combination for all companies. Additionally, it requires a long time until there is vision and goal congruence at the time of merging execution;. (3) The change of thought paradigm claiming that the company’s vision is no more as artifact but as a something to be pursued. Therefore, the vision which is implementable,, rational and measurable in its achievement needs to be formulated. The result of this kind of vision will make planning process becomes easier to be conducted because company has already decided the target to be achieved in certain period of time. (4) More professional management in organization is required more in the management BUMN than in the management of privatization. Keywords : institutional theory, qualitative research, management accounting, interpretive, intermediary vision.
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