Analisis Efektivitas Sistem Pengendalian Manajemen terhadap Pengambilan Keputusan Strategis di Industri Jasa Keuangan: Studi Literatur
Pendekatan Kajian Literatur pada Periode 2020–2025
DOI:
https://doi.org/10.55338/jeama.v4i3.368Kata Kunci:
Digitalization, Management Control Systems, Organizational Performance, Strategic Decision-MakingAbstrak
Artikel ini membahas efektivitas Sistem Pengendalian Manajemen (SPM) dalam menunjang pengambilan keputusan strategis dan peningkatan kinerja organisasi. Metode yang digunakan adalah studi literatur dengan menelaah publikasi terkait pada periode 2020–2025. Hasil kajian memperlihatkan bahwa SPM berperan penting dalam menyediakan informasi yang akurat dan relevan untuk mendukung keputusan, sekaligus memperkuat akuntabilitas serta inovasi organisasi. Efektivitasnya semakin optimal dengan adanya dukungan digitalisasi, kepemimpinan visioner, budaya yang adaptif, dan kompetensi manajerial. SPM juga berkontribusi pada kinerja melalui efisiensi, kolaborasi, dan inovasi, serta menjadi instrumen penting dalam menghadapi ketidakpastian dan krisis. Dengan demikian, SPM tidak hanya berfungsi sebagai mekanisme kontrol, tetapi juga sebagai instrumen strategis yang mendukung keberlanjutan organisasi.
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