Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

MANAGEMENT CONTROL SYSTEMS AND INNOVATION: A LITERATURE-BASED REVIEW

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  • Hasna Syahira Putri,
  • Mega Hotlina Hana Tierra,
  • Rayshamita Kayla Mahensahrani,
  • Farhan Ady Pratama
Hasna Syahira Putri
Universitas Pembangunan Jaya
Mega Hotlina Hana Tierra
Universitas Pembangunan Jaya
Rayshamita Kayla Mahensahrani
Universitas Pembangunan Jaya
Farhan Ady Pratama
Universitas Pembangunan Jaya

Published 2025-12-23

Keywords

  • Sistem Kontrol Manajemen,
  • Pengungkit Kontrol,
  • Inovasi,
  • Sistem Kontrol,
  • Tinjauan Literatur

How to Cite

MANAGEMENT CONTROL SYSTEMS AND INNOVATION: A LITERATURE-BASED REVIEW. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 4481-4490. https://cibjournal.com/index.php/musytari/article/view/4506

Abstract

Perubahan lingkungan bisnis yang dinamis mendorong organisasi untuk berinovasi tanpa mengabaikan pentingnya sistem pengendalian manajemen. Penelitian ini bertujuan untuk meninjau hubungan antara Management Control Systems (MCS) dan inovasi dengan menggunakan pendekatan literature review. Kajian literatur dilakukan terhadap artikel ilmiah yang diterbitkan pada periode 2020–2025 melalui basis data Scopus, Web of Science, Google Scholar, dan Sinta. Analisis dilakukan dengan teknik thematic synthesis berdasarkan empat komponen utama dalam kerangka Levers of Control, yaitu beliefs system, boundary system, diagnostic control system, dan diagnostic control system. Hasil tinjauan menunjukkan bahwa MCS tidak hanya berfungsi sebagai alat pengendalian, tetapi juga sebagai mekanisme strategis yang mendorong inovasi dan pembelajaran organisasi. Kombinasi sistem diagnostik dan interaktif terbukti mampu meningkatkan kreativitas, efisiensi, serta kemampuan adaptasi terhadap perubahan teknologi dan pasar. Dengan demikian, penelitian ini menegaskan bahwa keseimbangan antara kontrol dan kebebasan dalam penerapan MCS menjadi kunci keberhasilan

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