Evaluation of the Spirituality and Accountability Management Control System (MSS) Based on Bharatayudha Values at the Muara Angke Fish Auction Place, North Jakarta
DOI:
https://doi.org/10.37010/lit.v4i1.723Keywords:
Accountability, Bharatayudha, Management Control System, Muara Angke Fish Auction Place, SpiritualityAbstract
Descriptive and comparative qualitative research in analyzing the data was conducted to analyze the implementation of the Bharatayudha Values-Based Management Control system at the Muara Angke Fish Auction Place, North Jakarta. This research method uses descriptive quantitative with purposive sampling of 5 employees of the Muara Angke Fish Auction Place, North Jakarta as the policy makers as the research primary data. Sources of data in this study using primary data and secondary data as a basis for analysis of management control systems and then evaluated the performance of the Muara Angke Fish Auction Place in North Jakarta. Secondary data is data obtained from literature and references relevant to this research, one of which is from the Department of Animal Husbandry, Fisheries and Marine Affairs of DKI Jakarta. The data collection technique used in this research is literature study and fieldwork in the form of observation, interviews and documents. The results of this study are the objectives of modern business management systems related to material success by prioritizing elements of rationality in the organization, a formal approach, Bharatayudha's moral values ??are rationality and irrationality, prioritizing formal and informal (even spiritual) approaches. The main goal to be achieved is not only the context of organizational goals, but also the main goal of human life, namely the return to God Almighty.
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