Peran Sistem Pengendalian Manajemen Pada Lembaga Pemerintahan

Cantika wati famly  Astuti; Mukhtaruddin Mukhtaruddin

doi:10.31004/riggs.v5i1.7618

Authors

Cantika wati famly Astuti Universitas Sriwijaya
Mukhtaruddin Mukhtaruddin Universitas Sriwijaya

DOI:

https://doi.org/10.31004/riggs.v5i1.7618

Keywords:

Pengendalian Manajemen, Kinerja Organisasi, Sektor Publik, Akuntabilitas, Nilai Publik

Abstract

Transformasi tata kelola sektor publik mendorong lembaga pemerintahan untuk mengadopsi sistem pengendalian manajemen (management control systems/MCS) yang lebih terstruktur dan berorientasi pada hasil guna meningkatkan kinerja, akuntabilitas, serta penciptaan nilai publik. Penelitian ini bertujuan untuk menganalisis peran sistem pengendalian manajemen dalam meningkatkan kinerja organisasi sektor publik serta mengidentifikasi faktor-faktor yang memengaruhi efektivitas implementasinya. Metode yang digunakan adalah pendekatan kualitatif melalui tinjauan pustaka naratif terhadap artikel ilmiah bereputasi yang dipublikasikan pada periode 2021–2025. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen memberikan kontribusi positif terhadap efektivitas organisasi, efisiensi pemanfaatan sumber daya, serta peningkatan motivasi dan produktivitas sumber daya manusia. Selain itu, penerapan MCS juga mampu memperkuat transparansi dan akuntabilitas publik melalui mekanisme pengawasan yang lebih sistematis dan terukur. Dimensi utama MCS meliputi personal control, cultural control, action control, dan result control yang secara bersama-sama membentuk paket pengendalian yang komprehensif dan saling melengkapi. Efektivitas sistem ini dipengaruhi oleh berbagai faktor kontekstual, seperti budaya organisasi, gaya kepemimpinan, komitmen pegawai, serta tingkat adopsi teknologi digital dalam proses administrasi dan pengambilan keputusan. Namun demikian, implementasinya masih menghadapi sejumlah tantangan, antara lain resistensi budaya, keterbatasan sumber daya, kompleksitas tujuan organisasi, serta belum meratanya kapasitas SDM dalam memahami sistem pengendalian secara optimal. Kesimpulannya, sistem pengendalian manajemen berperan strategis dalam meningkatkan kinerja lembaga pemerintahan. Oleh karena itu, diperlukan desain sistem yang adaptif, kontekstual, dan seimbang antara aspek enabling dan constraining agar mampu menjawab dinamika lingkungan sektor publik secara berkelanjutan.

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