Ekplorasi Pengaruh Levers Of Control terhadap Kinerja Kreatif pada Perusahaan Startup Indonesia: Studi Kasus pada Perusahaan Startup PT Bukalapak


Dyah Ayu Prawitowati(1), Mahfud Sholihin(2*)

(1) Fakultas Ekonomika dan Bisnis,Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi,Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author


Penelitian ini bertujuan untuk mendeskripsikan pengaruh Levers of Control (LoC) Simons dalam mendukung kinerja kreatif pada perusahaan startup di Indonesia. Rerangka LoC yang digagas oleh Simons (1995) digunakan dalam penelitian ini sebagai sebuah control package. Penggunaan teori komponen kreativitas dinamis pada penelitian ini sebagai landasan lingkungan kerja yang mampu mendorong pemberdayaan kreativitas personel. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus sebagai metode dalam mengeksplorasi secara mendalam untuk menjelaskan kompleksitas hubungan pengendalian dengan kinerja kreatif, serta mampu mendeskripsikan ketika terjadi kombinasi antarkeduanya. Data diperoleh melalui wawancara semiterstruktur pada personel perusahaan startup Bukalapak. Berdasarkan hasil penelitian ini diperoleh temuan yang menunjukkan bahwa model sistem pengendalian LoC membangun atmosfer kerja yang mendukung kinerja kreatif pada perusahaan startup. Hasil analisis menunjukkan bahwa perlu ada pemberdayaan sumber daya manusia yang tepat bagi startup dengan diberikannya kebebasan dalam mengekspresikan ide dan kreativitas, namun tetap berperannya sistem pengendalian, mampu menjaga keberlangsungan perusahaan.


startup, Levers of Control, kinerja kreatif

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DOI: https://doi.org/10.22146/abis.v11i4.89197

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