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Peran Manajer dalam Perumusan dan Implementasi Strategi terhadap pengendalian Anggaran serta Kinerja Perusahaan

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Pengelolaan Badan Usaha Milik Negara (BUMN) dalam satu kementerian bertujuan agar koordinasi dapat dilakukan secara terpadu dan terarah menuju kinerja yang optimal. Kementerian BUMN menetapkan suatu rencana induk yang berisikan rencana pengembangan mulai dari tahap konsolidasi, revitalisasi bisnis, dan pengembangan. Salah satu yang perlu diperbaiki dalam pengelolaan BUMN adalah strategi dan kinerja keuangan yang buruk. Penelitian ini bertujuan untuk mempelajari, mengkaji, dan menarik kesimpulan mengenai: (1) hubungan antara peran manajer dalam perumusan strategi dengan peran manajer dalam implementasi strategi; (2) pengaruh peran manajer dalam perumusan strategi dan peran manajer dalam implementasi strategi secara parsial dan simultan terhadap pengendalian anggaran; dan (3) pengaruh peran manajer dalam perumusan strategi, peran manajer dalam implementasi strategi, dan pengendalian anggaran secara parsial dan simultan terhadap kinerja perusahaan.Tujuan penelitian ini adalah untuk menjelaskan dan menguji hubungan dan pengaruh variabel eksogen terhadap variabel endogen. Data yang digunakan adalah data primer, yang diperoleh melalui survei pada 29 sampel BUMN kelompok usaha perkebunan, kehutanan dan perdagangan. Pemilihan sampel dilakukan secara random dari 34 BUMN populasi penelitian. Metode estimasi parameter dan analisis data dilakukan dengan analisis jalur (path analysis) dengan menggunakan software LISREL 8.71. Hasil penelitian menyimpulkan: (1) terdapat hubungan antara peran manajer dalam perumusan strategi dengan peran manajer dalam implementasi strategi dengan koefisien korelasi sebesar 0,71; (2) pengaruh peran manajer dalam perumusan strategi dan peran manajer dalam implementasi strategi secara parsial dan simultan terhadap pengendalian anggaran masing-masing 42,30%, 36,54%, dan 78,84%; dan (3) pengaruh peran manajer dalam perumusan strategi, peran manajer dalam implementasi strategi dan pengendalian anggaran secara parsial dan simultan terhadap kinerja perusahaan adalah 32,57%, 39,91%, 17,12%; dan 89,60%. 

Managing the State Owned Enterprises (SOE) under one ministry is to aim at an optimum performance through an integrated coordination and directives. The BUMN Ministry has designed a master plan comprising a plan development, starting from consolidation, business revitalization and growth. In the consolidation phase strategic planning and financial performance are the two conditions that need to be improved.The goal of the present study is to examine 1) the relationship between the roles of the manager in strategy formulation and the manager in strategy implementation, 2) the effect of the role of the manager in strategy formulation and the manager in strategy implementation on budgetary control, partially or simultaneously, 3) the effect of the role of the manager in strategy formulation and the manager of strategy implementation, together with budgetary control, partly or simultaneously, on the company's performance.The study was done by random sampling of 29 out of 34 SOE in the field of plantation, forestry and commerce, their response being the primary data of this study after being tested as to their reliability and validity. Data analysis and method of parameter estimation was done by means of path analysis using LISREL 8.71 software. The degree of relationship between the variables was measured with correlation analysis whereas the determination of influential effect by analysis of multiple regression.The study arrived at the conclusion that 1) there is a relation between the role of the manager in strategy formulation and the manager in strategy implementation, the correlation coefficient being 0.71, 2) there is an influential effect on the role of the manager in strategy formulation and the manager in strategy implementation, partly or simultaneously on budget control at 42,30%, 36.54% and 78.84% respectively, 3) there is an influential effect on the role of the manager in strategy formulation, the manager in strategy implementation, budgetary control, partly or simultaneously on the company's performance at 32.91%, 32.57%, 17.12% and 89.60% respectively.

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D1002

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Bandung : ., 2005

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Indonesia

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NONE

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