Analisis Sistem Pengendalian Manajemen Perusahaan (Studi Kasus pada Merpati Nusantara Airlines ) Disusun untuk memenuhi tugas mata kuliah Sistem Pengendalian Manajemen
Disusun Oleh: Melani Ali Selamat Rifka Indi
1113081000005 1113081000014
Maya Asmara Imas Pane
111308100001
!ika O"ta#any O"ta#any Rahayu Rahayu
11130810000$
%ahdiansyah Rahman
11130810000&'
Sufyan Alfarisi
111408100004'
(urusan Mana)emen Mana)emen %akultas *k+n+mi dan ,isnis -I. Syarif /idayatullah (akarta $01&
KATA PENGANTAR
Pu)i syukur kehadirat Allah S! karena atas 2erkat rahmat dan hidayahnya kami daat menyelesaikan makalah ini !ak lua shalaat serta salam senantiasa ter"urah keada )un)un6an .a2i ,esar Muhammad SA 2eserta keluar6a dan ara saha2atnya Makalah yan6 2er)udul 7Analisis Sistem Pen6endalian Mana)emen Perusahaan Studi 9asus ada Merati .usantara Airlines; ini kami 2uat untuk memenuhi k+metensi mata kuliah Sistem Pen6endalian Mana)emen Dalam enyusunan makalah ini kami telah 2erusaha sekuat tena6a .amun tentu sa)a makalah ini tidaklah luut dari kesalahan -ntuk itu kami men6harakan kritik dan saran yan6 mem2an6un a6ar makalah ini men)adi le2ih 2aik Dalam em2uatan makalah ini kami mendaatkan dukun6an dari 2er2a6ai ihak -ntuk itu kami in6in men6u"akan rasa terima kasih keada: 1 I2u Amalia selaku d+sen mata kuliah sistem en6endalian mana)emen $ 9edua +ran6 tua yan6 telah mem2erikan dukun6an 2aik se"ara m+ril mauun materil keada kami dan 3 Rekan
!an6eran6 5 Aril $014
Penulis
$
DAFTAR ISI
KATA PENGANTAR........................................................................................................................ ii DAFTAR ISI.................................................................................................................................. ..iii 1.1
EXECUTIVE SUMMARY.................................................................................................1
1.2
ANALISIS SWOT MERPATI AIR LINES........................................................................2
1.3
VISI, MISI, DAN STRATEGI MERPATI AIR LINES......................................................3
1.4
SISTEM PENGENDALIAN MANAJEMEN MERPATI AIR LINES..............................
1.
ANALISIS KASUS DAN PENYE!A! KE!ANGKRUTAN MERPATI AIR LINES.....
1."
DAMPAK KE!ANGKRUTAN MERPATI AIR LINES....................................................#
1.$
REKOMENDASI STRATEGI............................................................................................%
1.#
KESIMPULAN.................................................................................................................11
DAFTAR PUSTAKA...................................................................................................................... 13
3
1.1 EXECUTIVE SUMMARY
M&'(*i N+-*' Ai'i-& /0 0 *+ (i (&-&'-- -i5- 6- 0-6 /iiii &i- &' 5&0 (&&'i-*0 I-/5-&i. !&'/i'i (/ *0+- 1%"2, M&'(*i &iii (+* 5(&'i /i J'*, I-/5-&i. M(i i-i &-5(&'i- 7/8 (&-&'-- /5&*i /- 7+ i-*&'-i5- & /&'0 Ti5' Ti+' /'i (+*-6 /i -/' I-*&'-i5- S5&'-59:**. M&'(*i N+-*' Ai'i-& &'+(- (i +/' 6- &-0++-- *&(*9 *&(* *&'(&-;i /i I-/5-&i. R+*& (&-&'-- M&'(*i N+-*' Ai'i-& -*' i- & A&5/-, A5', A0i, A5-, !/&, !i, !i((-, !-/-i', !-/+-, !-7'i-, !*, !+9!+, !&78, !i, !i, !i-*+-i, !5i, !+5, Dii, D55, D+i, E-/&, E8&', F9F, G&, G&&, G5'5-*5, G+-+- Si*5i, I--8*-, J'*, J6(+', Ki-, K+', K&-/'i, K&((i, K&*(-, Ki, Ki', K+ L+(+', K+(-, L+- !75, L+0, L-+, L55, L+8+, M', M-/5, M-5&, M-58'i, M+&'&, M&/-, M&-+-&, M&'+&, M&+50, Mi-/i(*-0, M5'5*i, Ni'&, N&, N'5&, O, P&-, P+, P-- !+-, P5-*i-, P55, P+*+i+, R+*&-, S(i*, S--,
S+i, S&'-, S&-5, Si5-i*, Si5,
Si--, S5'5-, S+'6, T+, T-0 M&'0, T&i0-, T&'-*&, Tii, T5i T5i, W0i, Wi-(+, W-, Wi5', /- Y56'*. A- *&*(i, &'/i'i-6 +0 &'(*i 0'+ &-i (- +'+* /- &'i-i &-i 0. :+*- M&'(*i 6- &-+(+ &(/ &&'( (i0 !/- U0 Mii
N&'
N&'. :+*-90+*- *&'&+* 0 *+-6 /i&- '&- M&'(*i
i &+
&6'- 0+*--6 &(/ P&'*i- &&' R(. =.===.===.===. :+*- *&'&+* &'+(- ++i /'i (55, +- /- /&-/ 6- /i&-- P&'*i- &(/ M&'(*i '&- &+ &6' >*+' 6- +/0 /i(i /- &&8*i * 8*+ 6- +/0 /i*&-*+- 5&0 P&'*i-. M&'(*i (+- 7+ &(+-6i 0+*- &&' R(. ".==.===.===.===,9 *&'0/( &i*' 2= (i0 !UMN /- (i0 8*. A- M&'(*i +i* &-;&* 7+ '&- M&'(*i &-5(&'i- &&'( '+*& 6- / -+- -* *i/ &-+-*+-- *+ &'+i '&- 7' 6- /i*&(+0 -* *i/ &+i /&-- i6 6- /i&+'-. :i- (/ 1 F&'+'i 2=14, M&'(*i
1
0'+ &-+*+( &+'+0 (&-&'-- /i'&-- 0 &+-- 6- *i/ /(* /i&&i-.
1.2 ANALISIS SWOT MERPATI AIR LINES
1. S*'&-*0 <&+*-)
. M&'(*i Ai'i-& (+ &-&5 7 (&-&'---6 &(/ (' 5-+&&;' 5-i*&- &7 *0+- 1%"2.
. M(+ *&'- & *&(*9*&(* *&'(&-;i <(&55) /- *&'i5i /i /&'0 I-/5-&i Ti+'.
;. M(+ &-0++-- &'i 8- '&i5- 6- +i* /i7-+ 5&0 &&'( (&'+0- (&-&'-- i--6.
/. A/-6 i*& (ii ERP 6i*+ 5?*8'& SAP. S5?*8'& SAP *&-*+ 7 /(* &&'i- &+/0- (/ &'(*i i'i-& / &-/++- >ii /- ii (&'+0-. : i-i 7+ /i+- /&-- *+7+- ' ('5& i-i (&'+0&-7/i &i0 ;&(* /- &i-iii' human error .
&. M&iii 2 Strategic Business Unit
$
?. M&iii '/ 6- &-(, +i /'i (&8* &;i, &', 0i- (&8* 7&* 6- i /i+-- +-*+ (&-&'-- & /&'09/&'0 *&'(&-;i.
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;. IT 6- &+ *&'i-*&'i
/. Ti/ /-6 5/ 6- ;++(.
3. O((5'*+-i*i& <(&+-)
. M&'(*i i'i-& &'(&+- +-*+ &-7/i 7 (&-&'-- -55' *+ /i I-/5-&i 0- &9Ai T&-' '&- (&-- *&'--6 &7 *0+1%"2.
. M&'(*i i'i-& &'+(- !UMN, 0 i-i &-6&- &'(*i /(* /&-+/0 &&'7 /&-- i-*-i9i-*-i (&&'i-*0.
;. A/-6 &'(*i 5-i-& 6- /i0'(- (+ &+/0- 5-+&- / 0 *'-i.
3
/. P' I-5-&i 6- ;++( +.
4. T0'&* <-;-)
. A/-6 '/ i- 6- +i &+i 8i60 I-/5-&i T&-0 /- Ti+'
. A/-6 (&'- 0' *+ (&'- *'i? -*' (&'+0- *&'- i--6 '&- (&&'i-*0 0-6 &-&*(- 0' i+ *(i *i/ &-&*(- 0' i-i+.
;. K5-/ii (&'&5-5i- /+-i 6- i0 &+ *i &-6&- 0' 0 ' (&8* 6i*+ >*+' -i, 0 i-i 7+ &'(&-'+0 *&'0/( 0' *i&* 6- /i7+ &-7/i -i.
1.3 VISI, MISI, DAN STRATEGI MERPATI AIRLINES
Vii S&;' 'i &' &'(*i i'i-& (+-6 2 ii +* 6i*+ 1. M&'(*i i' &+ &&- 5i*&- /&-- *+7+- ' i &&'i (&6-/ 0 *'-(5'*i (&-&'-- 6- - &'* -6- i 6'* /i- 7 &'& &'/. 2. S&i (&'+0- (&-&'-- 6- +/0 (+-6 (&-- ;++( -6. M&'(*i i' &+ &'+0 +-*+ &-7/i (&5(5' /- 0'+ &-i-*- 6*& &'7 6- *&'(/+ ' i &6-i &+*+0- /'i (&-- /- (+ &-6&&&i- 0 /i&*i( *+7+- (&-&'--. Mii A/(+- ii /'i (&'+0- &'(*i i' /0
4
1. S&+ &&-+0i *-/' /&-- +i* (i-
*i-i
(/
&&*-
(&-&'-2. S&+ &5/&'-ii- (&8* 6- +* /- 0-/ &0i- (+ /i+-3. 4. . ". $.
+-*+ *'-(5'*i (&-&'--. S&+ &&-+0i &*&(*- / 0 8*+ (&-&'--. S&+ &'+0 +-*+ *++0 /- &-0i- &+-*+--. M&-;i(*- +*+ 0++-- i-i *+ &'7 6- (i- &?&*i?. M(+ &-&'(- & (&'&-- *&-55i /ii/- i-?5'i. M&-&-- 5(&*ii 6- &?&*i?.
U-*+ &-;(i >ii /- ii *&'&+*, PT. MNA &-&'(- *'*&i 6- /i-*'-6 /0 &i &'i+* 1. M&-i-*- (&-7+- &;' '&i? M&i0* /-6 -;- /'i (i (&-&'-- 5&0 '&- i*+ PT MNA &-i-*- (&-7+- *&'+* &(/ (&-- 6- &'/ /i /&'0 (&55 +- &-+-- 5(&'i5- (&'+0-. 2. M&-i-*- &?&*i?i* /- &?ii&-i i-&'7 SDM P&-i-*- &?&*i?i* /- &?ii&-i /i+- &+i (&&-0- / +/6 5'-ii (&'+0-. 3. M&-&'(- *&-55i 6- 5(*i +-*+ &-/++- ('5& i-i (&'+0PT. MNA &+ &'+0 +-*+ &-i-*- *&-55i 6- 5(*i +-*+ &-/++- ('5& i-i /- &-;(i >ii (&'+0-. 4. M&-i-*- +i* SDM +-*+ &'i- /&-- 5(&*i*5' iP&'+0- &-/- &'i (&*i0- 6- &+i /&-- '& *-+- 78 (&&'7-.
1.4 SISTEM PENGENDALIAN MANAJEMEN MERPATI AIR LINES
M&'(*i i' &iii 5i*&&- / 0 (&-&-- *&-i (&'+0- &'* &-;i(*- >+& ;+*5&'. : i-i /i+- '&- (&-&-- *&-i (i &-i-*- +i* (&'+0- &'* +i* (&-&'-- 6- &'& 55/i'. D 0 >+& ;+*5&' M&'(*i &-+*- (&-&'-- 7' 7+0 6- &-&(+0 0i- /&'0 *&'(&-;i /i I-/5-&i. I-i -* - /i+- /- 0-6 M&'(*i Ai'i-& 6- &'-i &+--6.
Pen6em2an6an teknis diu)udkan dalam 2e2eraa hal: P! M.A memiliki $ S,- yakni Merati !rainin6 =enter dan Merati Maintenan"e %a"ility yan6 keduanya meruakan strate6i" 2usiness unit
5
P! M.A dalam memer+leh endaatan mau un keuntun6an Merati !rainin6 =enter 2erada di Sura2aya dan (akarta dan telah melatih maskaai ener2an6an d+mestik seerti Ind+nesian
Airlines
dan
Mandala Airlines
ener2an6an<ener2an6an
,+ura>
man"ane6ara
Sedan6kan Merati Maintenan"e %a"ility meruakan suatu unit 2isnis strate6i yan6 telah mem2erikan elayanan teknis ke le2ih dari 80 ener2an6an Sedan6kan untuk men"itakan ?alue "ust+mer teru)ud dalam hal di 2aah ini:
•
Pada tahun 1'&' Merati di2a6i dalam dua daerah +erasi yakni Oerasi MI, Merati Irian ,arat dan MO, Merati Oerasi ,arat yan6 men"aku (aa 9alimantan Sulaesi dan .usa !en66ara
•
!ahun 1'5<1'8 Merati merintis +erasi 2erskala le2ih 2esar den6an
men6am2il
2a6ian
dalam
ener2an6an
ha)i
dan
ener2an6an transmi6rasi Di samin6 itu merati )u6a mem2antu en6em2an6an
ariisata
den6an
melakukan
ener2an6an
2+r+n6an internasi+nal "harter @i6ht misalnya Manila Denasar men6unakan esaat ,A=<111 dan B+s An6eles
1.5 ANALISIS KASUS DAN PENYEBAB KEBANGKRUTAN MERPATI AIR LINES
P/ *0+- 2=14 5-/ii &+-- M&'(*i N+-*' Ai'i-& *&'+ &-&'+ &-i &+-/+'-. !+'+-6 i-&'7 &+-- M&'(*i &-i+- &'i ; 0, 0 *+-6 *+-*+*- (&6'- 7i 5&0 &+'+0 '68-. P&-6&-6 & /+ +- &'7, '68- *i/ &-&'i 7i. S&0i- &-6 2==9 (&8i M&'(*i i &'**+ *&*( +(+- 5-*' &+- 55 &'7 . !&'i +(6 *&0 /i+- +-*+ &+i0- &/- (i i-i 6-i &+i ('5& '&*'+*+'ii /- '&>i*ii /&-- ;' &+- (&i0- - +0,
&
/i>&*i, 5->&'i +*- &-7/i 0, ('5' K&'7 O(&'i
&+ &6'- 0+*--6 &(/ P&'*i- &&' R(.
=.===.===.===. :+*- *&'&+* &'+(- ++i /'i (55 &&' 2$=.===.===.=== /- i-6 /0 +- /- /&-/ 6- /i&-- P&'*i- &(/ M&'(*i '&- &+ &6' >*+' 6- +/0 /i(i /- &&8*i * 8*+ 6- +/0 /i*&-*+- 5&0 P&'*i-.
2. I-*&'- -7&&- 6- +'+ &-7/i (&-6& +* &*&'(+'+- &'(*i. D &-7-- (&'+0-, -7&&- *i/ &i ('i-i( &0*i90*i- /*&'7/i (&-60+-- 8&8&--. S&i- i*+ *i/ /-6 (&'&-;-- &-6&-&' &-i &'+i- 0i- 2 *'ii+-. !&&'( i-/ii +'--6 (&'&-;-- (/ (i *&'&+* -*' i-
•
P&'+0- &+- i-i /&-- i*' i-i 6- &-+-*+-- i*' i-i /- /ii-/ii- +-*+ &(&-*i-- ('i/i *+ 55--, ;5-*50 &-6&8- &i- /- 0-' /i 80 0' (55 ('5/+i 6- +/0 /i*&*(-.
•
P&-&5- &* &'0' 6- +'+ /- *i/ &iii (5 / &-7i5-*i-+i* 5(&'i5- *9* ('5/+i i* /'i (ii* -7&&- 6- '&-/0.
•
P&6'- & (i0 i*' *i/ &i0* &(+- (&'+0- /- *i/ &(&'*i-- &i &-+-- (&'+0-.
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P&--*- -5* -7&&- 6- *i/ &(&'*i-- (ii* &0i- &- 6- /i*+(+- &(/ 6- &'-+*- *i/ /(* /i-- &+i -0.
•
K&i7-9&i7- 6- /i&+'- -* &'+i- (&'+0- &(&'*i double up lift /- (&6'- & vendor *+ supplier *&'*&-*+.
•
P&--*- (&7* &*i-* /i'&*+'
•
P&6'- *+-7-- ('5?&i (i5* *&'0/( /i'&i /- 5i'i PT M&'(*i N+-*' Ai'i-&
3. A/-6 *i-/- 5'+(i 5&0 Di'+* PT M&'(*i N+-*' Ai'i-&, :5*i N-. I *&'+*i &'0 &+- 5'+(i &8 2 (&8* !5&i- $3$94== /- $3$9==. !&'/'- P+*+- MA N55' 41$ KPi/.S+2=14 *- $ M&i 2=14 T&'(i/- /i>5-i /&-- (i/- (&-7' & 4 *0+- /- &6' -*i '+i R( 2== J+* +i/&' " +-. 4. L&0-6 (&i-- /- (&-8- 5&0 K+ P&&- S0K&&-*&'i!UMN). M&-*&'i !UMN &+ K+ P&&- S0 *i/ &-7-- ?+-i (&i-- /- (&-8- *&'0/( PT M&'(*i N+-*' Ai'i-& *+' *+ 0- ' 5&0 P&'*i- *+' &-;(i R( 1" ii' &(/ P&'*i-. ". M(i &'(*i *i/ (+ &6' +- &8 (&8*. S&0i- /+ (&8* &'(*i *i(& !5&i- $3$ /i*'i 5&0 &5'. $. P&-?*- &* ('5/+*i? *i/ /i+- /&-- i, 0 i-i /(* /ii0* /'i 8
•
Merpati Maintenance Facility
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*i-i *i/ /i&'/6- &;' i &0i- &* 6- ('5/+*i? 0-6 3= •
(&'&-. P&8* MA9"= &i (&8* 6- * i-i i0 / Grace eriode 6- /i0'(- /(* &-7/i *+- (+-+- (&'+0- 0 &-7/i &- (&'+0- '&- &0-/- (&8* *i/ &+i -*' 5-*' /- &-6*-. Supporting /'i (i0 manufacturer
0 technical advisor! logistic! dan warranty component" #. K&0- (&-&5- (/ &>& -7&&-/i'&i /- 5i'i &'* &(+-7&&- 6- +'+ / (&-+- i-i (&-&'--, 6i*+ L(5'- K&+-- P&'+0- 6- &-+-7+- 5-/ii P&'+0- &i• •
&+'+ /- &'/( &'0&-*i &'5(&'i < stop operation) i (&'+0-. P&+*- R&-;- !i-i P&'+0- #Business lan) (i * i-i &+
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&&i, / '*i &+ i &6i-- (&&- 0. P&-&'(- (5 5(&'i 6- &-6&- i6 5(&'i5- &i0 *i-i /'i
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(&-/(*- &(&'*i P&-&(*- (i5* &i (&7* *'+*+' /i- &'/( *&'0/( &-i i6 5'-ii, (&-&'(- '5*i crew 6- *i/ 5(*i, /- i0
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/i&'+--6 airborne mechanic. Base crew 6- *i/ &-+-7+- &?ii&-i &(&'*i base crew D:C, C9212 /MA9"= i0 /i J'*.
1. DAMPAK KEBANGKRUTAN MERPATI AIR LINES
D&-- -'+*-6 (&'+0- M&'(*i, '+*& (&-&'-- & /&'09/&'0 (+- /i*+*+(. P/0, '+*& (&-&'-- 6- /i*8'- M&'(*i -* &-*+ &-655- &*5' ('i8i*. !-6 8i*8- /5&*i +(+- i- 6- &*+-7+---6 & &'i *&(* ('i8i* '&- *&'&-/ 0 *'-(5'*i /55/i.
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: i-i *&-*+ &-7/i (++- &' i *&(*9*&(* 8i* /i &'i /&'0. P/0, 7+-6 &*5' ('i8i* &iii &?& (&--/
1.! REKOMENDASI STRATEGI
J. D>i/ :+-&' T05 L. W0&&&- / ++-6 Mana$emen Strategis &-*- 08 *'*&i (&'+0- &-&-*+- 2 0, 6i*+ <1) 5'i&-*i (&'+0*&'0/( (&'*++0-, /- <2) i-/+*'i *+ (' 6- - /i+i. D i-*&'-, (&'+0- 0'+ (+ &i- +&' /6 6- / +-*+ &8+7+/- *+7+ (&'+0- i*+ &-/i'i. S&/-- / &*&'-, (&'+0- 0'+ (+ &'i- i
10
/- i-/+*'i &7&-i +(+- 6- &'&/ &i +0 &(&'*0-- (&'+0-. !&'i+* '&5&-/i *'*&i 6- /(* /i+- 5&0 PT M&'(*i N+-*' Ai'i-& 1. S*'*&i K5'(5'i . P&'*++01) M&-i-*- (&-&5- (&'+0- 0++-6 / i/- -7&&- /&-- i*& (&-&-/i -7&&- 6- i. 2) M&-i-*- &(&';6- *&'0/( (&'+0- /&-- &-+-7+*'&- (5i*i? / &i*- (&'+0-, &-i- (&'+0-, 0i- (&-8'- i->&*i 6- &-'i. . S*ii* 1) M&(&'*0-- >ii /- ii &'* *+7+- (&'+0- 6- *&0 &+i &i &+0 (i (&-&'--. 2) M&(&'*0--
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2) !&&'7 /&-- (&'+0- 6- &-+-7- (&'+0- &(&'*i +((i&' (&8* *&'- 0i- (&-7+ 7 *i&* (&8* /&-*+7+- +-*+ &-i-*- 7-+- (&'+0- ' &i0 &?&*i? /- &?ii&- &'*i). . K5(&*i*i? 1) M&(&'+*
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1." KESIMPULAN
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