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DESAIN SISTEM PENGENDALIAN MANAJEMEN UMKM SERI 3
Sistem Pengendalian Manajemen (SPM) umumnya didefinisikan sebagai suatu proses yang terkait dengan perencanaan, membantu dalam pengambilan keputusan, pengendalian, dan memberikan umpan balik ke unit perencanaan (Anthony dan Govindarajan, 2018). Organisasi yang telah mengadopsi konsep-konsep SPM biasanya memanfaatkan berbagai instrumen untuk mencapai tujuan mereka. Instrumen tersebut dapat dikelompokkan menjadi dua kategori, yaitu instrumen berorientasi tujuan dan instrumen berorientasi waktu (Mulyadi dan Setyawati, 2021). Instrumen berorientasi tujuan atau juga disebut instrumen strategis adalah instrumen yang digunakan untuk mencapai tujuan jangka panjang perusahaan. Instrumen ini bersifat umum dan jangka panjang, dan biasanya berfokus pada aspekaspek seperti visi, misi, strategi, dan kebijakan perusahaan (Handoko dan Irfan, 2019). Sementara itu, instrumen berorientasi waktu atau instrumen operasional adalah instrumen yang digunakan untuk mencapai tujuan jangka pendek perusahaan. Instrumen ini bersifat spesifik dan jangka pendek, dan biasanya berfokus pada aspek-aspek seperti anggaran, standar, dan prosedur perusahaan (Handoko dan Irfan, 2019).
Hajj
Every year, in the last month of the Islamic calendar, millions of Muslims from around the world come together in Mecca to perform the Hajj, the pilgrimage that all capable Muslims should perform at least once in their lives. In 2013, the National Museum of Ethnology in Leiden organized the exhibition Longing for Mecca. The Pilgrim's Journey. The chapters in this volume are the outcome of the two-day symposium on the Hajj, which was held at the museum in connection to the exhibition. The central theme that runs through the book is how Hajj practices, representations of Mecca and the exchange of Hajj-related objects have changed over time. The chapters in the first part of the book discuss re...
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Muslim and Christian Understanding
This book explores 'A Common Word Between Us and You', a high-level ongoing Christian-Muslim dialogue process. The Common Word process was commenced by leading Islamic scholars and intellectuals as outreach in response to the Pope's much criticized Regensburg address of 2007.
HIV/AIDS and the World of Work
It provides practical guidance to policy-makers, employers' and workers' organizations and other social partners for formulating and implementing workplace policy, prevention and care programs. This is an important ILO contribution to the global effort to fight HIV/AIDS.
The Hajj
Following on the British Museum's critically acclaimed exhibition Hajj: journey to the heart of Islam, this volume provides over thirty papers on the history and significance of the Hajj, spanning history, politics, archaeology, pilgrims' journeys, art, architecture, photography and material culture. This is a major multi-disciplinary study and a key reference work for anyone with an academic or personal interest in the Hajj.
Sustainability Disclosure
This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.
World Development Report 2020
Global value chains (GVCs) powered the rapid expansion of international trade after 1990. Countries import not only for domestic consumption, but also to export, and transactions typically involve long-term, firm-to-firm relationships rather than anonymous spot market transactions. Trade and the rise of GVCs enabled an unprecedented convergence: poor countries grew faster and began to catch up with richer countries. More than 1 billion people escaped poverty as a result. Since the Great Recession, the growth of trade has been sluggish and the expansion of GVCs has slowed down. At the same time, potentially serious threats have emerged to the model of labor-intensive, trade-led growth. New la...
