IOSR-JBM   Volume-8 ~ Issue-2 ~ Jan-Feb-2013

Abstract: In the framework of the implementation of special autonomy for Papua Province, one factor that concerns many people is a matter of budgeting that is often lacking in accordance with the needs of each regency / municipality in the province of Papua. This happens due to the lack of participation of various parties associated with the preparation of the budget in the area when preparing the budget. Another factor that may be the cause is the reluctance of the executive budget to follow the budget that has been set by the finance department. Another possibility is that the budget has been set too difficult to implement due to the preparation of the budget target is too high or too small to reach the target

Keywords: Budgeting Participation, Justice, Commitment, Performance

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Abstract: This study aimed to test empirically: 1). Effect of external business environment adaptability to company performance. 2). Effect of external business environment adaptability to company performance through competitive strategy mediation. 3). Effect of implementation of Total Quality Management to company performance through competitive strategy mediation. 4). Effect of implementation of Total Quality Management toward company performance. This study uses a contingency approach that integrates external and internal aspects, as well as the important role in determining company's competitive strategy to improve company performance. The population was 154 units of ISO 9000 certified manufacture companies in East Java. The analysis unit is entire study population (census research) and the respondent is the operations manager. Research data is analyzed by Generalized Structured Component (GSCA). The findings of empirical study showed: (1). Ability to adapt to external business environment indirectly affect company performance improvement. (2). Adaptability of external business environment affect company performance improvement through competitive strategy mediation. (3). Implementation of Total Quality Management affect company performance improvement through competitive strategy mediation. (4). Implementation of Total Quality Management has indirect effect toward company performance improvement. The research novelty is that competitive strategy is a Completed Mediation between the variable of external business environment adaptation toward company performance and the implementation of Total Quality Management to company performance variables.

Keywords: External Business Environment, Total Quality Management Implementation, Competitive Strategy, Company performance.

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Abstract: The objectives of the study were: (1) Describing the meaning of company values in management control systems (MCS) practice at Alauddin Toyota workshop unit, and (2) Reconstructing the conventional management control concept. This research was conducted with interpretive paradigm and phenomenological method. The study location was management control systems practice at Alauddin Toyota Workshop. The results showed the stages characterized by two company values, namely: Kalla Way and Toyota Way. Eidetic overview produces the following meanings: (1) There was a value convergence in shaping the sound management control practices, (2) There are limited holistic management control elements in Alauddin Toyota Workshop. Management control systems concept construction generate Holistic management control system based on local wisdom of 'Siri' na Passe ". This concept then called management control systems of "Pangngadereng". The principle was "work hard together, successful together, prosperous together and save together afterlife." This concept has following control elements typology: (1) sara‟ (spiritual control), (2) ade‟ (self control), (3) bicara and wari‟ (organizational control), and (4) rapang (control culture).

Keywords - MCS, phenomenology, Kalla Way, Toyota Way, Pangngadereng, Siri‟ na Passe

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