ANALISIS SISTEM PENGENDALIAN MANAJEMEN DAN DAMPAKNYA PADA TURNOVER KARYAWAN DI INDUSTRI SEPATU

Abstract

This study analyzes the influence of management control systems on employee turnover in the footwear manufacturing sector, a labor intensive industry that depends heavily on workforce stability. A qualitative descriptive design was applied, using in depth interviews with five informants: three active employees and two former employees from the administration, host live, and warehouse divisions. Data were analyzed through the interactive model of Miles and Huberman. The findings show three main results. First, the management control system in the company covers target setting, standard operating procedures, performance evaluation, and reward and punishment mechanisms, but implementation is inconsistent across divisions. Second, turnover patterns differ significantly by division: the administration division records the lowest turnover due to structured tasks and open communication, the warehouse division faces turnover driven by physical fatigue and operational pressure, and the host live division shows the highest turnover vulnerability due to intensive daily sales targets, inconsistent SOP, less transparent performance evaluation, and income tied directly to target achievement. Some active employees also showed early signs of intention to resign but remained due to financial needs. Third, the influence of management control systems on turnover is not linear but results from the interaction of multiple organizational factors including workload, compensation, clarity of evaluation, and supervisor relationships. Companies are encouraged to balance output oriented control with employee wellbeing, strengthen procedural consistency, and build two way communication to reduce turnover intention. Penelitian ini menganalisis pengaruh sistem pengendalian manajemen terhadap turnover karyawan pada sektor manufaktur sepatu, industri padat karya yang sangat bergantung pada stabilitas tenaga kerja. Penelitian menggunakan desain kualitatif deskriptif dengan teknik wawancara mendalam terhadap lima informan, yaitu tiga karyawan aktif dan dua mantan karyawan dari divisi administrasi, host live, dan warehouse. Data dianalisis menggunakan model interaktif Miles dan Huberman. Temuan penelitian mencakup tiga hal utama. Pertama, penerapan SPM di perusahaan sudah mencakup target kerja, SOP, penilaian kinerja, serta reward dan punishment, namun implementasinya belum merata antar divisi. Kedua, kondisi turnover berbeda signifikan antar divisi: divisi administrasi mencatat turnover terendah karena lingkungan kerja yang terstruktur dan komunikasi terbuka, divisi warehouse mengalami turnover akibat kelelahan fisik dan tekanan operasional, serta divisi host live menunjukkan kerentanan turnover tertinggi akibat target penjualan harian yang intensif, SOP yang tidak konsisten, penilaian kinerja yang kurang transparan, dan pendapatan yang bergantung langsung pada pencapaian target. Sebagian karyawan aktif juga menunjukkan indikasi awal keinginan resign namun bertahan karena kebutuhan finansial. Ketiga, pengaruh SPM terhadap turnover tidak bersifat tunggal, melainkan merupakan hasil interaksi berbagai faktor organisasi termasuk beban kerja, kompensasi, kejelasan penilaian, dan hubungan dengan atasan. Perusahaan disarankan untuk menyeimbangkan pengendalian berorientasi output dengan kesejahteraan karyawan, memperkuat konsistensi prosedural, dan membangun komunikasi dua arah guna menekan intensi turnover.