Peran Akuntansi Digital dalam Ekonomi Gig dan Industri Kreatif
DOI:
https://doi.org/10.53697/emba.v5i2.3005Keywords:
Sistem Pengendalian Manajemen, Kinerja Organisasi, Efektivitas, EfisiensiAbstract
Penelitian ini bertujuan untuk menganalisis peran Sistem Pengendalian Manajemen (SPM) dalam meningkatkan kinerja organisasi melalui pendekatan kajian literatur. SPM dipandang tidak hanya sebagai mekanisme administratif, tetapi juga sebagai instrumen strategis yang mampu menghubungkan visi, misi, dan tujuan organisasi dengan aktivitas operasional sehari-hari. Kajian literatur dari berbagai sumber menunjukkan bahwa penerapan SPM berkontribusi pada penguatan efektivitas strategi, peningkatan efisiensi penggunaan sumber daya, serta pengelolaan motivasi dan produktivitas karyawan. SPM juga terbukti efektif dalam membantu organisasi beradaptasi dengan dinamika eksternal, khususnya perubahan lingkungan bisnis dan perkembangan teknologi digital. Integrasi SPM dengan big data dan sistem informasi modern mempercepat proses pengambilan keputusan serta meningkatkan akurasi informasi. Selain itu, keberhasilan SPM sangat dipengaruhi oleh dukungan budaya organisasi yang kondusif dan gaya kepemimpinan yang tepat. Sebaliknya, ketiadaan SPM dapat menimbulkan pemborosan, penurunan produktivitas, rendahnya motivasi karyawan, serta lemahnya daya saing organisasi. Dengan demikian, dapat disimpulkan bahwa SPM bukan sekadar alat pengawasan administratif, melainkan instrumen manajemen strategis yang krusial dalam menciptakan efektivitas, efisiensi, motivasi, inovasi, dan keberlanjutan organisasi di era globalisasi dan digitalisasi.
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Copyright (c) 2025 Maria Finsensia Sihaloho, Maria Nency Lumbansiantar, Vincentia Sinaga, Jufri Darma
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