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"Penelitian ini bertujuan untuk mengekplorasi peran sistem pengendalian manajemen terhadap hubungan antara strategi dan kinerja perusahaan. Secara khusus, penelitian ini bertujuan untuk menguji pengaruh strategi tanggung jawab social/CSR (strategic dan non-strategic CSR) dan strategi bisnis secara langsung dan tidak langsung terhadap kinerja perusahaan dengan moderasi sistem pengendalian manajemen (SPM).Penelitian ini menggunakan pendekatan mixed-research, dalam pengumpulan, pengolahan dan analisis data dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Penelitian ini menggunakan analisis konten dalam mengukur variabel penelitian strategi CSR dan SPM. Penelitian berkontribusi terkait pengembangan indikator variabel penelitian terutama variabel strategic CSR mengacu pada dimensi strategic CSR (centrality, specificity, proactivity, visibility, voluntarism), non-strategic CSR (ethical and altruistic characteristics) dan SPM (levers of control: belief system, boundary system, diagnostics, interactive control system).Penelitian membuktikan bahwa strategi CSR (strategic dan non-strategic) dan strategi bisnis secara langsung berpengaruh langsung terhadap kinerja perusahaan. Selain itu, terbukti bahwa sistem pengendalian manajemen berperan memperkuat hubungan antara strategi CSR (strategic dan non-strategic) dan kinerja perusahaan secara positif dan signifikan, tetapi tidak terbukti memperkuat hubungan strategi bisnis dan kinerja perusahaan. Selanjutnya terbukti bahwa strategi CSR (strategic dan non-strategic) berpengaruh secara positif dan signifikan terhadap kinerja perusahaan melalui strategi bisnis.

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This study aims to explore the role of management control systems as moderating variable between strategy and company performance. Particularly, this study aims to examine the influence of CSR strategy (strategic and non-strategic CSR) and business strategy directly and indirectly to company performance with moderation of management control system (MCS). The samples are the manufacturing companies that listed on the Indonesian Stock Exchange in the period 2013-2015.

This research uses mixed-research approach, in collecting, processing and data analysis using secondary data in the form of financial statements and annual reports of manufacturing companies. This study contributes to the current debates related to CSR strategy and the role of MCS as it develops the measurement model for strategic CSR (five strategic CSR dimensions: centrality, specificity, proactivity, visibility, and voluntarism), non-strategic CSR (ethical and altruistic characteristics) and MCS (four elements of levers of control: belief system, boundary system, diagnostics, interactive control system) by using content analysis in the company`s annual report. Our findings show that both CSR (strategic and non-strategic) and business strategy directly have a positive influence on the company`s performance. Furthermore, MCS has a role in supporting the relationship between the CSR strategy (strategic and non-strategic) and company`s performance.

These findings indicate that the companies have been carrying out a CSR strategy in line with the objectives of the company and it is supported by MCS. But it is not proven that MCS strengthens the relationship between business strategy and company performance. Furthermore, our findings show that CSR strategy (strategic CSR) has a positive effect on company performance through business strategy but has no effect on non- strategic CSR."

"ABSTRAKRekod personil memiliki nilai yang sangat penting bagi kelangsungan hidup organisasi dan pegawai yang bekerja pada organisasi tersebut. Namun, pengelolaan rekod personil seringkali diabaikan. Penelitian ini membahas tentang pengelolaan rekod personil dalam hal pemberkasan filing yang dilakukan oleh unit SDM FIA mulai dari penerimaan, pengklasifikasian, pengindeksan, dan penyimpanan rekod personil ke dalam map. Penelitian ini bertujuan untuk menggambarkan kegiatan pemberkasan rekod personil yang dilakukan oleh unit kerja SDM FIA UI. Metode studi kasus dilakukan untuk mengumpulkan data dari enam informan yang terlibat dalam kegiatan pemberkasan rekod personil. Observasi menggambarkan proses kegiatan yang berlangsung. Kegiatan pemberkasan rekod personil, staf SDM melakukan input metadata rekod ke dalam daftar inventaris rekod personil, mengalihmediakan rekod untuk disimpan secara digital dan diupload ke Sistem Informasi Kepegawaian UI. Rekod disimpan ke dalam map dengan indeks nama pemilik rekod. Staf SDM menganggap pemberkasan rekod personil mengganggu kegiatan kerja mereka karena mereka tidak menjadikan sistem pemberkasan sebagai bagian dari kehidupan mereka.

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ABSTRACTThe existence of personnel records has an essential value for the sustainability of the organization and people working in the organization. However personnel records management is often neglected. This study discusses the management of personnel management in terms of filing carried out by HR unit of Faculty of Administrative Science FAS from receiving, classification, indexing, to storing the personnel records into folders. The objective of this article composition is to illustrate the activities of personnel record filing carried out by HR work unit of FAS UI. Case study method is implemented to collect data from six informants involved in the activities of personnel record filing. In doing the personnel record filing activities, HR staff media transfers the record to be digitally stored and uploaded in UI Personnel Information System. HR staff among others does record metadata inputting to personnel record inventory list. Records are stored into a folder with index names of personnel record owner. FAS HR staffs consider personnel records filing disrupt their work activities since they do not make the filing system as part of their life."