Abstract
Controlling, whether in terms of supervision or control by most societies, is often interpreted as an attempt by a manager or supervisory agency as an activity to find fault. In fact, if carefully understood, the function of supervision or control is actually as one of the strengths to make improvements if the results or services that have been standardized is not in accordance with the expected results. Standardization is one of the initial actions of the planning process and that standard must be reliable and reliable as a basis for evaluating and comparing through surveillance activities. Standardization of the planning process is intended for the achievement of organizational goals or effectiveness, while supervision is more focused on the implementation process and the results of productivity, both in the form of goods or services. Monitoring efforts should be maximized so that the business results of an organization is more efficient.
Highlights
Controlling, whether in terms of supervision or control by most societies, is often interpreted as an attempt by a manager or supervisory agency as an activity to find fault
Standardization of the planning process is intended for the achievement of organizational goals or effectiveness, while supervision is more focused on the implementation process and the results of productivity, both in the form of goods or services
Monitoring efforts should be maximized so that the business results of an organization is more efficient
Summary
Controlling, whether in terms of supervision or control by most societies, is often interpreted as an attempt by a manager or supervisory agency as an activity to find fault. Berdasarkan pengertian di atas, dapat diketahui bahwa tujuan dari pengawasan atau pengendalian pada dasarnya adalah untuk menyesuaikan gerak organisasi yang sedang berlangsung dengan tujuan dan rencana awal (planning) dari organisasi itu sendiri. Adapun azas-azas dari pengawasan atau pengendalian yang dimaksud adalah efektivitas, efiesiensi, kejujuran, transparansi dan tindakan korektif.6 Kesemua aspek fungsi yang disertai azas-azas dalam proses controlling ini menunjukkan bahwa upaya pengawasan dalam kegiatan organisasi menempati posisi yang sangat penting, agar setiap produk apapun yang dihasilkan menjadi lebih berkualitas dan tujuan yang telah ditetapkan dapat tercapai secara maksimal.
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