Creating Harmony And Sustainability Through Rampak Naong Bringen Korong -Based Management Control System

Soeherman, Bonnie and Itam, Sharon Leonata (2022) Creating Harmony And Sustainability Through Rampak Naong Bringen Korong -Based Management Control System. ASSETS: Jurnal Akuntansi dan Pendidikan, 11 (1). pp. 51-61. ISSN 2302-6251 (cetak); 2477-4995 (online)

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Abstract

This research aims to empirically see how leaders' role in creating tone as a form of culture-based Management Control System. This study uses a qualitative interpretive approach to obtain a holistic picture of a unique phenomenon, the story of the tobacco trading business in Bondowoso, which Madurese workers dominate. Business practice is thick with the value of "Rampak Naong Bringen Korong" as an alternative spirit of SPM based on local wisdom. The results of this study seek to build a conceptual framework for MCS based on local wisdom "Rampak Naong Bringen Korong" which is abstracted from various empirical field findings expected to maintain balance, accountability, business order, and sustainability.

Item Type: Article
Uncontrolled Keywords: Management Control Systems; Cultural Control; Sustainability; Madura; Tone at the Top; Sistem Pengendalian Manajemen; Pengendalian Budaya; Keberlanjutan
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: BONNIE SUHERMAN, S.E., M.Si. - 203017
Date Deposited: 12 May 2022 03:50
Last Modified: 12 May 2022 03:50
URI: http://repository.ubaya.ac.id/id/eprint/41834

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