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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