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Reasearch Methodology

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Indra Pramana Dwi Putra 1701366870

12/13/14

Metoda Riset Akuntansi

© Roger Bougie 2011

The Larouche Candy Company In 1864 Henricus Larouche started making high-quality chocolate in his kitchen in Ooigem, Belgium. Henricus learned his trade at a famous chocolate shop in Paris, and he and his wife began to make chocolate in bars, wafers and other shapes soon after Henricus had returned to Belgium to start his own business. The Belgian people loved Larouche’s chocolate and the immediate success soon caused him to increase his production facilities. Henricus decided to build a chocolate factory in Kortrijk, a nearby city in the Flemish province West Flanders. With mass-production, the company was able to lower the per-unit costs and to make chocolate, once a luxury item, affordable to everybody. The Larouche Candy Company flourished, expanded its product lines and acquired related companies during the following decades. Within a century the company had become Belgium’s leading candy-manufacturer employing over 2,500 people.

Today, The Larouche Candy Company is one of the biggest manufacturers of chocolate and non-chocolate confectionery products in Europe. Under the present leadership of Luc Larouche the company has become truly innovative. What’s more, the company has adopted a very proactive approach to marketing planning and is therefore a fierce competitor in an increasingly global marketplace. The number of products the company produces and markets has increased dramatically; at this moment there are more than 250 Larouche Candy items distributed internationally in bulk, bags, and boxes.

Luc Larouche, born in 1946, is the fifth generation of his family to lead The Larouche Candy Company. He is the great-great-grandson of company founder Henricus Larouche and the current Chairman and CEO of the company. But Luc is nearing retirement. He has planned to stop working in two to three years. Whereas stepping back from power is a very difficult thing to do for a lot of people, it is an easy thing to do for Luc: He is looking forward to spending time with his grand-children and to driving his Harley Davidson across Europe. What’s more, he has never found the time to play golf, and he is planning to spend “three whole summers learning it” if necessary. And yet, even though

‘letting go’ is not a problem for Luc, he still has his worries about his imminent retirement. As in most family businesses, Luc’s two children spent their share of summers working for the company. Luc’s oldest son Davy has repeatedly worked for the accounting department whereas Davy’s younger brother Robert has infrequently worked in the field. But neither of them has ever shown a serious interest in the business. Davy, who is 35, currently works as an associate professor of management accounting at a reputable university in Belgium. Robert, aged 32, lives in Paris and

© Roger Bougie 2011

has been working as a photographer for the last ten years. About twelve years ago, Robert told his dad, "I know you'd like me to come in the business, but I've got my own path to travel." Luc recalls responding that he respects that and that he does not want Robert to feel constrained; “I just want you to be happy” is what he has told Robert on that particular occasion. Ever since this conversation with Robert, Luc has put his hopes on Davy. The fact that Robert has indicated that he is not interested in the company nor the money, means that Luc has one thing less to worry about. He knows from personal experience that most family businesses have their anecdotes about brothers and sisters who couldn’t agree where the company should go, or brothers clashing over who should take over the company after the older generation retires. He has heard stories about brothers fighting in the boardroom and about businesses run by people who are related to each other, but barely speak to each other. A few days ago, Luc has invited Davy to have dinner at the famous restaurant “In de Wulf” in Dranouter, Belgium to discuss the future of the Larouche Candy Company. He wants to talk about his retirement and a succession plan for the company with Davy, who has serious doubts about taking over the company. Davy knows that for his dad the company is his life and like his dad, he wants the company to be successful in the future; but he just does not know whether it is a good idea to take over from his father. In an effort to maintain a balanced perspective on the issue, Davy has done some research on it. Hence, he has become very familiar with statistics about the failure rate of family transitions. These statistics have triggered numerous concerns and fears about taking over the company from his father.

Luc and Davy discuss the future of the company during a memorable dinner in Dranouter. Luc tells Davy that he wants his son to take over the company, but Davy explains that he is not sure. He brings up his doubts and fears and alternatives such as going public, selling to a strategic acquirer or investor, or selling to employees through an employee stock ownership plan. His dad hardly listens to Davy’s concerns and strikes a blow for family business. “History is full of examples of spectacular ascents of family business,” he said after the waiter has refilled his glass for the fourth time in just over an hour, “the Rothschilds, the Murdochs, the Waltons, and the Vanderbilts, to name only a few. The Rothschilds, for instance, not only accumulated the largest amount of private wealth the Western world has ever seen, they also changed the course of history by financing kings and monarchs. Did you know that they supported Wellington’s armies, which ultimately led to the defeat of Napoleon at Waterloo? I bet you didn’t.”

© Roger Bougie 2011

Davy raised an eyebrow. “I didn’t. But what I do know”, he replied, “is that only fifty years after the death of Cornelius Vanderbilt, who created a fortune in railroads and shipping, several of his direct descendants were flat broke. Apparently the Vanderbilts had both a talent for acquiring and spending money in unmatched numbers.” Davy leaned in closer toward his father. “Seriously dad, I do believe that strong family values are very important but I feel that they also may place restraints on the development of the company. It is commonly known that familism in Southern Italy is one of the main reasons for the slower economic development of the south relative to the north.” Luc sighed and looked at his son. “So, what does this all mean?” “Well, I think that the key question is whether family firms evolve as an efficient response to the institutional and market environment, or whether they are an outcome of cultural norms that might be harmful for corporate decisions and economic outcomes”, Davy replied with a gentle smile. “Don’t you think so?” “I … um … I guess I do.” Luc smiled back at his son. “I am not sure that I understand what you mean, but it sounds great. Let’s throw some money at it and hire a consultant who knows something about this. I’ll call McKinsey first thing tomorrow morning.” “Cheers.” “Cheers dad”, Davy echoed lifting his glass. Two weeks later, Paul Thomas Anderson, a senior McKinsey consultant, put forward the following problem statement in a meeting with Luc Larouche: What are the implications of family control for the governance, financing, and overall performance of the Larouche Candy Company? Questions 1. What is business research? 2. Why is the project that Paul Thomas Anderson is doing for The Larouche Candy Company a research project? 3. Which steps will Paul take now that he has clearly defined the problem that needs attention?

4. Luc Larouche has decided to hire an external consultant to investigate the problem. Do you think that this is a wise decision or would it have been better to ask his son Davy or an internal consultant to do the research project?

© Roger Bougie 2011

5. What can (or should) Luc do to assist Paul to yield valuable research results? 6. How can basic or fundamental research help Paul to solve the specific problem of The Larouche Candy Company? 7. Try to find relevant books, articles, research reports and this issue. Use, among others, electronic resources of your library and/or the internet.

Seven Questions Answered
1. Definisi penelitian bisnis atau Business research sebagai penyelidikan atau investigasi yang terkelola, sistematis, berdasarkan data, kritis, objektif, dan ilmiah terhadap suatu masalah spesifik, yang dilakukan dengan tujuan menemukan jawaban atau solusi terkait. Intinya penelitian memberikan informasi yang diperlukan untuk memandu manajer mengambil keputusan yang terinformasi agar bisa memecahkan masalah secara sukses. Riset bisnis dapat dijelaskan sebagai suatu usaha yang dilakukan secara sistematis dan teroganisir untuk menyelidiki suatu masalah tertentu yang dihadapi di tempat kerja, yang memerlukan solusi. Riset bisnis dirancang dan dilakukan melalui berbagai tahap dengan tujuan untuk mencari jawaban terhadap isu-isu yang harus diperhatikan oleh manajer di lingkungan kerja tersebut. 2. Karena Paul Thomas Anderson adalah Konsultan Senior McKinsey dimana sebelumnya Luc telah meghubungi McKinsey atas Saran dari Davy. Mungkin menurut asumsi saya Mitigasi atau Tindakan segera harus diambil tatkala muncul gejala-gejala (warning signs) yang menandakan konflik dapat pecah sewaktu-waktu. Berikut ini adalah gejala-gejala yang dimaksud :

Pertama, keluhan baik dari anggota keluarga maupun non keluarga lantaran tidak adanya keadilan dalam perusahaan, baik dalam hal kompensasi, beban kerja, tuntutan, maupun suksesi. Bila keluhan ini tidak diselesaikan, rasa frustasi bakal timbul, yang sewaktu-waktu dapat meledak menjadi konflik.

Kedua, anggota keluarga membuat instruksi, keputusan, dan pernyataan yang saling bertentangan satu sama lain. Hal ini tentu membuat karyawan merasa bingung dan tidak nyaman. Bila berlangsung dalam waktu lama, moral karyawan bakal runtuh.

Ketiga, kegagalan untuk membangun konsensus bahkan untuk hal-hal yang sepele. Bila hal-hal yang sepele saja tidak dapat diselesaikan, lantas bagaimana dengan hal-hal yang lebih penting?

Keempat, tiadanya visi dari pemimpin perusahaan. Padahal visi sangat penting lantaran menjadi pedoman bagi langkah-langkah dan strategi perusahaan. Tanpa visi, tidak jelas apa yang ingin dicapai perusahaan.

Kelima, anggota keluarga tidak memahami peran dan tanggung jawab masing-masing.
Akibatnya, akan banyak pekerjaan yang terbengkalai, Pemberian kompensasi tidak didasarkan pada kriteria-kriteria yang objektif, adil, dan transparan.

Keenam, anggota keluarga mulai meninggalkan perusahaan keluarga lantaran tidak lagi merasa terikat secara emosional dengan perusahaan. Hal ini akibat yang bersangkutan tidak pernah merasa menjadi bagian dari perusahaan keluarga.

Ketujuh, tumbuh suburnya nepotisme. Artinya dalam merekrut seseorang, perusahaan keluarga memprioritaskan anggota keluarga tanpa mempedulikan kompetensi. Hal ini tentu akan menimbulkan kekecewaan bagi karyawan.

Kedelapan, generasi senior masih sering melakukan intervensi terhadap kegiatan operasional sehari-hari perusahaan meski telah mengumumkan pengunduran dirinya dari perusahaan. Hal ini tentu membuat generasi penerus merasa tidak nyaman. Kondisi ini terjadi akibat buruknya perencanaan suksesi.

Kesembilan, tiadanya pihak independen yang duduk dalam jajaran dewan direksi perusahaan. Di samping itu, diskusi terbuka antara manajemen dengan pemilik perusahaan juga tidak ada.

Dan kesepuluh, perusahaan sulit merekrut talenta-talenta terbaik dari luar perusahaan.
Padahal sumber daya manusia (SDM) yang unggul adalah aset paling berharga yang dimiliki perusahaan. Tanpa mereka, perusahaan tidak akan maju. 3. Yang harus dilakukan Paul sekarang adalah membuat konsep tahapan-tahapan penelitian. Pada umumnya suatu penelitian dapat diperinci dala tujuh tahap yang satu sama lain saling bergantung dan berhubungan. Dengan kata lain masing-masing tahap itu saling mempengaruhi dan dipengaruhi oleh tahap-tahap yang lain. Kesadaran terhadap keadaan ini membuat seorang peneliti lebih bijaksana dalam mengambil keputusan pada setiap tahap penelitian. Adapun tujuh tahap itu sebagai berikut : a. Perencanaan. Perencanaan meliputi penentuan tujuan yang ingin dicapai oleh suatu penelitian dan merencanakan strategi umum untuk memperoleh dan menganalisa data bagi penelitian itu. Hal ini harus dimulai dengan memberikan perhatian khusus terhadap konsep.dan hipotesis yang akan mengarahkan peneliti yang bersangkutan dan penelaahan kembali terhadap literatur termasuk penelitian yang pernah dilakukan orang sebelumnya yang berhubungan dengan judul dan masalah penelitian yang bersangkutan. Tahap ini merupakan tahap penyusunan “term of reference” (TOR). b. Pengkajian secara teliti terhadap rencana penelitian. Tahap ini merupakan pengembangan dari tahap perencanaan. Di sini disajikan lagi latar belakang penelitian, permasalahan, tujuan penelitian, hipotesis serta metode atau prosedur analisis dan pengumpulan data. Tahap ini meliputi pula penentuan macam data yang diperlukan untuk mencapai tujuan pokok penelitian. Tahap ini merupakan tahap penyusunan usulan proyek penelitian.

c. Pengambilan contoh (sampling).

Ini adalah proses pemilihan sejumlah unsur / bagian tertentu dari suatu populasi guna mewakili seluruh populasi itu. Dalam tahap ini peneliti harus secara teliti membuat definisi atau rumusan mengenai populasi yang akan dikaji. Rencana pengambilan contoh itu terdiri dari prosedur pemilihan unsur-unsur populasi dan prosedur menjadikan atau mengubah data dari hasil sampel untuk memperkirakan sifat-sifat seluruh populasi. Tantangan yang harus dihadapi dalam penyusunan rencana pengambilan contoh ini adalah bagaimana Luc selaku CEO Perusahaan dapat mengikuti sedemikian rupa prosedur yang dibuat Paul selaku Konsultan Eksternal yang digunakan dengan keadaan setempat dan dengan sumber daya yang tersedia sementara tetap mempertahankan kebaikan atau keuntungan dari sample survey. d. Penyusunan daftar pertanyaan. Ini merupakan proses penterjemahan tujuan-tujuan studi ke dalam bentuk pertanyaan untuk mendapatkan jawaban yang berupa informasi yang dibutuhkan. Sebenarnya ini merupakan proses coba-coba (trial and error) yang membutuhkan waktu yang cukup lama. Hal yang perlu diperhatikan adalah jumlah dan macam pertanyaan serta urutan dari masing-masing pertanyaan. Tidak ketinggalan pula adalah upaya bagaimana agar orang-orang yang diwawancarai (responden) dengan senang hati mau menjawab pertanyaan-pertanyaan yang diajukan dan tetap senang dalam memberikan jawabanjawaban. e. Kerja lapangan. Tahap ini meliputi pemilihan dan latihan para pewawancara, bimbingan dalam wawancara serta pelaksanaan wawancara. Ini dapat meliputi pula berbagai tugas yang berhubungan dengan pemilihan lokasi sampel dan pretesting daftar pertanyaan. Kerja lapangan ini tidak akan diperlukan bila Paul selaku Konsultan Eksternal menggunakan cara wawancara lewat telepon atau surat. f. Editing dan coding. Coding adalah proses memindahkan jawaban yang tertera dalam daftar pertanyaan ke dalam berbagai kelompok jawaban yang dapat disusun dalam angka dan ditabulasi. Editing biasanya dikerjakan sebelum coding agar pelaksanaan coding dapat sesederhana mungkin. Editing juga meneliti lagi daftar pertanyaan yang telah diisi apakah yang ditulis di sitibenar atau sudah sesuai dengan yang dimaksud. g. Analisis dan laporan. Ini meliputi berbagai tugas yang saling berhubungan dan terpenting pula dalam suatu proses penelitian. Suatu hasil penelitian yang tidak dilaporkan atau dilaporkan tetapi dengan cara yang kurang baik tidak akan ada gunanya. Tugas yang dikerjakan pada tahap ini ialah penyajian tabel-tabel dalam bentuk frekuensi distribusi, tabulasi sialng atau dapat pula berupa daftar yang memerlukan metode statistik yang kompleks kemudian interpretasi dari penemuan-penemuan itu atas dasar teori yang telah Paul ketahui sebagai Konsultan Eksternal. 4. Secara umum sejumlah organisasi mempunyai departemen konsultan atau penelitian sendiri, yang mungkin dinamakan Departemen Layanan Manajemen, Departemen Organisasi dan Metode, R & D (Research and Development), atau lainnya. Departemen tersebut berperan sebagai konsultan internal untuk submit dalam organisasi yang menghadapi masalah tertentu dan memerlukan bantuan. Unit semacam ini dalam organisasi, jika eksis, akan mempunyai beberapa kegunaan, dan memperoleh bantuannya akan lebih menguntungkan di bawah sejumlah situasi,

tetapi tidak dalam situasi lainnya. Manajer, sering harus memutuskan apakah menggunakan peneliti internal atau eksternal. Untuk mencapai keputusan, manajer harus menyadari kekuatan dan kelemahan keduanya, dan menimbang keuntungan dan kerugian menggunakan salah satunya, berdasarkan kebutuhan situasi. Dalam studi kasus atau soal “The Larouche Candy Company”, Davy tidak pernah menunjukkan minat yang serius dalam bisnis serta hanya memiliki background pendidikan akuntansi manajemen dan mengetahui historical statistik tentang tingkat kegagalan transisi dalam perusahaan keluarga yang dimaksud. Kemudian Davy juga tidak yakin dalam hal alternatif seperti go public, menjual ke perusahaan pengakuisisi strategis atau investor, atau menjual kepada karyawan melalui program kepemilikan saham oleh karyawan. Beberapa keuntungan dan kerugian yang dimaksud yaitu konsultan internal

dengan konsultan eksternal akan dibahas sebagai berikut.

A. Konsultan/peneliti internal Ada setidaknya empat keuntungan dalam menggunakan tim internal umntuk melakukan proyek penelitian : 1. Tim internal akan lebih mungkin diterima oleh karyawan dalam submit

organisasi di mana penelitian perlu dilakukan. 2. Tim akan memerlukan lebih sedikit waktu untuk memahami struktur, filosofi

dan suasana, serta fungsi dan system kerja organisasi. 3. Mereka akan dapat melaksanakan rekomendasi setelah temuan penelitian

diterima. Hal ini sangat penting karena setiap gangguan dalam implementasi rekomendasi dapat disingkirkan dengan bantuan mereka. Mereka juga dapat mengevaluasi efektivitas perubahan, dan mempertimbangkan perubahan lebih lanjut, jika, dan ketika diperlukan. 4. Tim internal mungkin menelan jauh lebih sedikit biaya dibanding tim eksternal

untuk departemen yang memerlukan bantuan dalam pemecahan masalah, sebab mereka hanya membutuhkan sedikit waktu memahami system karena keterlibatan mereka yang terus-menerus dengan berbagai unit dalam organisasi. Untuk masalah yang tidak terlalu rumit, tim internal sangat ideal.

Adapula kerugian tertentu dalam menggunakan tim peneliti internal untuk tujuan pemecahan masalah. Empat hal yang paling kritis adalah : 1. Dalam konteks masa kerja mereka yang panjang sebagai konsultan internal,

tim internal sangat mungkin jatuh ke dalam cara pandang stereotip dalam melihat organisasi dan masalahnya. Hal tersebut akan menghalangi ide dan perspektif segar yang mungkin diperlukan untuk mengatasi masalah. Hal tersebut jelas sekali akan menjadi rintangan bagi situasi ketika isu-isu berat dan masalah kompleks harus diinvestigasi. 2. Ada keleluasaan bagi koalisi kekuasaan tertentu dalam organisasi untuk

mempengaruhi tim internal menyembunyikan, menyimpangkan, atau dapat mengubah fakta tertentu. Dengan kata lain, kepentingan pribadi tertentu dapat mendominasi, terutama untuk mendapatkan porsi yang cukup besar dari sedikit sumber daya yang tersedia. 3. Terdapat kemungkinan bahwa, bahkan tim penelitian internal yang paling

berkualifikasi tinggi tidak dianggap sebagai pakar oleh staff dan manajemen, dan oleh karena itu rekomendasi mereka tidak memperoleh cukup pertimbangan dan perhatian yang layak. 4. Bias organisasi tertentu terhadap tim penelitian internal dalam beberapa hal

dapat membuat temuan menjadi kurang objektif dan sebagai konsekuensinya kurang ilmiah.

B. Konsultan/peneliti eksternal
Kerugian dari tim internal sebaliknya merupakan keuntungan tim eksternal, dan keuntungan yang pertama menjadi kerugian yang terakhir. Tetapi, keuntungan dan kerugian tim eksternal dapat disoroti.

Keuntungan tim eksternal adalah : 1. Tim eksternal dapat menerapkan kekayaan pengalaman yang diperoleh dari

bekerja dengan berbagai tipe organisasi yang mempunyai jenis masalah yang sama atau mirip. Keluasan pengalaman akan membuat mereka mampu untuk berfikir, baik secara divergen atau konvergen, dan menghindari ketergesaan menuju solusi instan berdasarkan fakta yang tampak dalam situasi. Mereka akan mampu

mempertimbangkan beberapa cara alternative untuk melihat masalah karena pengalaman pemecahan masalah yang luas dalam berbagai konteks organisasi lain. Karena menelaah situasi dari beberapa sudut dan perspektif yang mungkin (secara divergen), mereka dapat secara kritis menilai masing-masing, membuang pilihan dan alternative yang kurang sesuai, dan focus pada solusi spesifik yang layak (berfikir secara konvergen).

2.

Tim eksternal, terutama dari perusahaan penelitian dan konsultan terkemuka,

mungkin mempunyai lebih banyak pengetahuan mengenai model-model pemecahan masalah yang terkini dan tercanggih yang diperoleh melalui program pelatihan periodic mereka, yang mungkin tidak dimiliki oleh tim internal organisasi. Karena keusangan pengerahuan merupakan ancaman nyata dalama bidang konsultan, institusi penelitian eksternal menjamin bahwa anggota mereka memperoleh inovasi terbaru dalam program pelatihan yang dikelola secara periodic. Tingkat di mana anggota tim internal tetap mengikuti teknik pemecahan terbaru mungkin sangat dipertimbangkan oleh organisasi.

Kerugian utama dalam menyewa tim penelitian eksternal adalah sebagai berikut : 1. Biaya sewa tim penelitian ekternal biasanya mahal dan cenderung dihindari,

kecuali jika masalah sangat kritis. 2. Selain banyak waktu yang diperlukan oleh tim ekternal untuk memahami

organisasi yang akan diteliti, mereka jarang memperoleh sambutan hangat, pun tidak dengan serta-merta diterima oleh karyawan. Departemen dan orang yang akan terpengaruh oleh studi penelitian mungkin menganggap tim studi sebagai ancaman dan menentang meraka. Karena itu, meminta dukungan karyawan dan memperoleh kerjasama mereka dalam studi adalah sedikit lebih sulit dan memakan waktu bagi peneliti eksternal dibandingkan tim internal. 3. Tim eksternal juga membebankan biaya tambahan untuk bantuan mereka

dalam fase implementasi dan evaluasi. Pertimbangan : Sambil mengingat keuntungan dan kerugian tim internal dan eksternal, manajer yang menginginkan jasa penelitian harus mempertimbangkan pro dan kontra dalam menggunakan salah satunya sebelum membuat keputusan. Bila masalah sangat rumit, atau jika ada kemungkinan masuknya kepentingan pribadi, atau bila keberadaan organisasi menjadi taruhannya karena satu atau lebih masalah serius, sangat disarankan untuk menggunakan peneliti eksternal meskipun biayanya lebih mahal. Tetapi, jika masalah yang terjadi cukup sederhana, jika waktu menjadi penentu dalam pemecahan masalah yang cukup rumit, atau bila perluasan system diperlukan untuk membuat prosedur dan kebijakan yang bersifat rutin, tim internal mungkin akan menjadi pilihan yang lebih baik. Pengetahuan tentang metode penelitian dan pengertian akan perbandingan keuntungan dan kerugian tim internal dan eksternal menolong manajer membuat keputusan mengenai bagaimana menangani masalah dan menetukan apakah peneliti internal atau eksternal yang merupakan pilihan tepat untuk menginvestigasi

dan memecahkan masalah. 5. Dalam studi kasus ini Luc harus membantu Paul dengan secara eksplisit menggambarkan peran luc sebagai CEO atau manajer kemudian sebagai peneliti ataua konsultan internal dan manajemen. luc harus memberi informasi kepada konsultan eksternal / peneliti mengenai jenis-jenis informasi yang harus Luc sediakan sebagai CEO Perusahaan yang dimaksud untuk konsultan eksternal/peneliti tersebut, dan yang lebih penting, Luc juga harus tahu catatan apa saja yang tidak harus diberikan kepada konsultan eksternal/peneliti. Catatan-catatan yang tidak harus diberikan kepada konsultan eksternal/peneliti mungkin berupa rahasia perdagangan tertentu atau arsip karyawan. Memberikan fakta ini secara jelas pada mulanya dapat menghemat banyak frustrasi untuk kedua belah pihak. Luc yang sudah sangat mengetahui riset dapat dengan mudah meramalkan informasi apa yang diperlukan oleh konsultan eksternal/peneliti, dan jika memuat informasi seperti itu tidak dokumen-dokumen tertentu yang dapat disediakan, mereka dapat

menginformasikan tim konsultan eksternal/riset tersebut tentang hal ini pada mulanya.tentunya hal ini sangat menjengkelkan tim konsultan eksternal/peneliti karena perusahaan tersebut tidak bersedia untuk memberi informasi tertentu yang mereka inginkan. Jika mereka mengetahui kendala ini dari awal, konsultan eksternal/peneliti tersebut mungkin dapat mengidentifikasi cara lain untuk mengatasi masalah tersebut dan merancang riset tersebut dengan cara sedemikian rupa untuk menyediakan jawaban yang diperlukan. Disamping menetapkan peran dan kendala tersebut, Luc seharusnya meyakinkan bahwa terdapat kesesuaian dengan sistim nilai yang dianut oleh manajemen dan konsultan eksternal. Sebagai contoh, tim konsultan eksternal/riset mungkin sangat kuat percaya dan merekomendasikan bahwa pengurangan tenaga kerja dan perampingan merupakan cara yang terbaik untuk mengurangi biaya operasional secara signifikan. Filosofi yang konsisten dari manajemen adalah manajemen mungkin tidak memecat karyawan yang mempunyai pengalaman kerja, loyal, dan senior. Jadi, terdapat benturan ideologi antara manajemen dan tim riset tersebut. Pengetahuan riset akan membantu luc sebagai CEO Perusahaan dalam hal mengidentifikasi dan menyatakan secara jelas nilai-nilai yang sudah dianggap jelas oleh organisasi sehingga nantinya tidak terdapat kejutan-kejutan di perjalanan. Mengklarifikasi isu-isu tersebut memberi tim konsultan eksternal/riset tersebut kesempatan atau peluang untuk menerima tugas dan mencari cara pilihan untuk memecahkan masalah tersebut atau merasa menyesal bahwa tim tersebut tidak mampu melakukan proyek tersebut. Untuk itu, ada baiknya Tim konsultan

eksternal/riset dan organisasi dimana Luc memimpin sebagai CEO Perusahaan yang dimaksud melakukan diskusi tentang orientasi nilai yang mereka anut tersebut, dengan demikian dapat menghindari frustrasi di kedua belah pihak. 6. Secara umum Penelitian Dasar atau Fundamental adalah penelitian yang terutama dilakukan untuk meningkatkan pemahaman terhadap masalah tertentu yang kerap terjadi dalam konteks organisasi dan mencari metode untuk memecahkannya. Adapun contoh penerapan di contoh studi kasus yang dimaksud dalam hal paul sebagai konsultan eksternal bisa dicontohkan : Masalah akuntansi manajemen Masalah : Apakah sistem informasi internal yang memberikan informasi mengenai usulan anggaran bawahan, tingkat anggaran, dan kinerja sesungguhnya rekan sekerja berpengaruh terhadap kinerja bawahan? Masalah akuntansi keuangan Masalah: Apakah pengumuman dividen akan berpengaruh secara negatif terhadap harga saham pada waktu exdividend day? Penelitian dasar selanjutnya dapat diklasifikasikan berdasarkan pendekatan yang digunakan dalam pengembangan teori, yaiut: Penelitian Deduktif adalah tipe penelitian yang bertujuan untuk menguji

(testing) hipotesis melalui validitas teori atau pengujian aplikasi teori pada keadaan tertentu. Penelitian Induktif merupakan tipe penelitian yang mempunyai tujuan untuk

mengembangkan (generating) teori atau hipotsis melalui pengungkapan fakta (fact finding). Tipe penelitian ini menekankan pada kebenaran dan realitas fakta untuk menghindari adanya teori-teori atau opini-opini yang membingungkan 7. Untuk contoh artikel bisa diunduh di website :

https://www.academia.edu/8187244/Determnasi_Profitabilitas_Bank_kasus_di_Ban k_yang_terdaftar_di_BEI Dimana secara mukadimah , bisa dijelaskan sebagaimana yang dimaksud yaitu dengan judul “Determinan Proitabilitas Bank: Suatu Studi pada Bank yang Terdaftar di BEI”. (Terlampir)

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