Sistem Pengendalian Manajemen Pada Usaha Kecil Dan Menengah (Perspektif Kontingensi Dan Resource-based View)

SPESIFIKASI BUKU

◉ Harga                    : ^Rp 65.000

◉ Ukuran                  : 14,8 cm x 21 cm 

◉ Jumlah Halaman : 121 hal

◉ Ketebalan Buku  : 1  cm

◉ ISBN                       : On Proses

◉ Deskripsi Buku   : Usaha Kecil dan Menengah merupakan tulang punggung perekonomian nasional Indonesia. Kontribusinya yang besar terhadap jumlah unit usaha, penyerapan tenaga kerja, dan pembentukan produk domestik bruto menempatkan UKM sebagai aktor strategis dalam pembangunan ekonomi. Namun di balik angka tersebut, banyak UKM masih menghadapi tantangan serius dalam pengelolaan dan pengendalian manajemen yang efektif mulai dari keterbatasan sistem pencatatan keuangan, lemahnya pengendalian operasional, hingga minimnya mekanisme evaluasi kinerja yang terstruktur. Dalam konteks inilah Sistem Pengendalian Manajemen (SPM) menjadi instrumen yang sangat strategis. SPM tidak hanya berperan dalam menjaga stabilitas keuangan dan kelancaran operasional, tetapi juga membantu UKM mengelola sumber daya secara optimal, mengidentifikasi dan memitigasi risiko bisnis, serta meningkatkan transparansi dan akuntabilitas organisasi. Buku ini disusun sebagai buku referensi ilmiah yang menelaah SPM pada UKM dari sudut pandang Teori Kontingensi dan Resource-Based View. Sebagian besar literatur SPM selama enam dekade terakhir dikembangkan dari pengalaman perusahaan besar, sementara kajian yang secara khusus menyasar UKM baru berkembang satu dekade belakangan dan masih tersebar di berbagai jurnal tanpa sintesis yang memadai. Buku ini berupaya mengisi ruang tersebut dengan menghimpun, memetakan, dan menafsirkan perkembangan riset SPM di UKM secara sistematis.

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