Analisis Penerapan Sistem Pengendalian Manajemen untuk Meningkatkan Kinerja Perusahaan pada Klinik Utama Jantung Hasna Medika Serang

Abstract

This study aims to analyze the implementation of a management control system in improving organizational performance at Hasna Medika Serang's Main Heart Clinic, a private healthcare provider operating in an increasingly competitive healthcare environment. The study adopts a qualitative approach using descriptive methods to provide an in-depth understanding of the management control practices implemented by the organization. Data were collected through interviews with company representatives and supported by relevant documentation to ensure the validity of the findings. The results indicate that the clinic has implemented a relatively effective management control system through several key stages, including strategic planning, budget preparation, work program implementation, performance monitoring, and evaluation. These management control activities contribute to better coordination among employees, more efficient resource allocation, and improved decision-making processes. Furthermore, the implementation of a structured and communicative management control system has enhanced the effectiveness and efficiency of organizational operations in achieving strategic objectives while maintaining service quality. The study concludes that continuous improvement in employee understanding of the company's vision, mission, and organizational goals, together with a stronger and more systematic performance evaluation mechanism, is essential for sustaining organizational performance and strengthening the clinic's competitiveness in the future.