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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP EFISIENSI BIAYA TENAGA KERJA PADA PT. JAYA NUR SUKSES JAKARTA

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ABSTRAK EFFECT OF MANAGEMENT CONTROL SYSTEM COST ETTICIENCY OF LABOR FOR rT. JAYA NUR STJKSES OIeh Tumpek Merpaung This research was conducted at company PT. Jaya Nur Success intent and purpose of this study is to debrmine how the management control system implemented by PT. Jaya Nur Success to find out how the efficiency of labor costs in this company and to know about the influence of management control system to the efficiency of labor costs. The research uses descriptive method in which the data required is obtained based on the real situation. Then processed and analyzed on the basis of statistical studies that are releva and then drawn a conclusion. Technique data collecting taken is through interview and questionnaire techniques to employees who become samples in this study. The Company has made the process control which consists of four steps: programming, budgeting, implementatiorl evaluation of work. From the end of the process control made known that the inefficiencies in labor costs occurred due to the addition and reduction of employees for theL labor is adjusted by the order is received by the company. As for the results of a questionnaire highest score of the questionnaire for the items that the company has s strsfsgis planning process undertaken in each departnent level, whereas the lowest score for the items of str'ategic planning usually involves the workforce . Ifseen a comparison between budget and actual labor cost ofa two-year budget in mind the level of efficiency of labor costs amormted to 0.97 which is not an efiicient means of management control of labor costs at PT. Jaya Nur Success. From the statistical results using the Pearson product moment correlation coefficient between the value of r = 0:39, which means there is low linkage between implementation of management control system to the efficiency of labor costs in the PT. Nur Sukses Jaya further based on hypothesis testing is known that thitung : 1.4625 and ttab€l : 1.782 means thitung, then Ho diterima can be concluded that there is a positive relationship between manajemen control system whih the efficiency of labor costs at PT. Jaya Nw Success. The amount of contribution from the implementation of control systems in improving the efficiency of labor costs can be known from the value KD = 15.21%, while the rest are influenced among other factors.