6 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVES AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNITPMI JEMBER Suwignyo Widagdo1), Erica Ratnasari 2) STIE Mandala, Jember, Indonesia Email : suwignyo@stie-mandala.ac.id Submit : 16th August 2019, Revised : 20th August 2019, Accepted : 27th August 2019 ABSTRACT This study aims to analyze the structure of the organization, program structure, information structure, administrative factors, behavioral factors and cultural factors in the design of control system management with organizational goals as an intervening variable. Data is taken from questionnaires that have been filled out by several respondents. Determination of the sample is done using the Slovin formula. The overall sample consisted of 30 respondents who were employees of UTD PMI Jember Branch in 2018. The results showed that the organizational structure showed a significant influence on organizational goals. While the variable program structure, information structure, administrative factors, behavioral factors and cultural factors do not show a significant effect on organizational goals. Variable organizational structure, program structure, information structure, administrative factors, behavioral factors and cultural factors show no significant effect on partial. Management control system design but simultaneously influenced. Organizational goals can be intervening variables between program structure, information structure, behavioral factors and cultural factors in the design of management control systems.Whereas organizational goals cannot be intervening variables between organizational structure and administrative factors in the management control system design. Keywords:Information Structure, Management Control System Design, Organizational Objectives I. INTRODUCTION Every public or private organization has a goal to be achieved. To achieve the goals of the or- ganization requires a qualified management control system. Management control system focuses on how to implement strategies effectively and efficiently so that organizational goals can be achieved. According to Simons (1987) SPM is seen as a formal procedure and system that uses information to achieve or change various patterns in an organi- zation's activities. Related to this definition, Simons (1987) says that SPM includes planning systems, re- porting systems, and monitoring procedures based on the use of information. Meanwhile, according to Flamholtz, et al. (1985), SPM is a process for in- fluencing organizations. The purpose of SPM is to provide useful information in decision making, plan- ning, controlling, and evaluating (Widener, 2007). Therefore, SPM is basically a system com- posed of complementary components (Widener, 2007). This means that the use of each SPM element must be used together in order to have strength in its implementation. The management control system can run optimally if it is run together. This is in ac- cordance with the statement of Otley (1980) SPM ba- sically consists of various control systems that work together. On the other hand Simons (1995) also as- serts that the control system will have power if the control is carried out together. 7 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER Regarding internal factors in the organization there are several opinions about it. One of them is Bastian (2013: 12) said, internal factors that affect the public sector organizational system, namely: organizational structure, program structure, information structure, administrative factors, behavioral factors and cul- tural factors. Government organizations have a goal to meet the needs and rights of the public. The entire development process and the services provided are aimed at realizing prosperity for the community. Therefore, public sector management control is fo- cused on achieving community welfare. Manage- ment control systems have an important role in the success of achieving organizational goals (Bastian, 2014). As stated by Anthony and Young (2003) man- agement control accepts the goals and strategies de- cided upon by the previous process, and will focus on implementing the strategies and achieving those goals. The structure and process of management control must be designed to facilitate strategic plan- ning and implementation to motivate managers to achieve organizational goals and to develop informa- tion to evaluate performance in achieving goals. Based on the background outlined above can formulate the problem to be examined as follows:1. Does the internal factors of the organization (orga- nizational structure, program structure, information structure, administrative factors, behavioral factors, and cultural factors) directly influence the manage- ment control system design at UTD PMI Jember Branch; 2. Does the internal factors of the organi- zation (organizational structure, program structure, information structure, administrative factors, behav- ioral factors and cultural factors) directly influence the organizational goals of the UTD PMI Jember Branch; 3. Does the purpose of the organization di- rectly influence the design of the management con- trol system UTD PMI Jember Branch; 4. Do internal organizational factors (organizational structure, pro- gram structure, information structure, administrative factors, behavioral factors, and cultural factors) in- fluence the design of management control systems at UTD PMI Jember Branch through organizational goals? II.RESEARCH METHODS Population and Samples The population in this study were all em- ployees who worked UTD PMI Jember Branch to- taling 42 people in 2018. The sample in this study was determined randomly using the Slovin sampling method (Sujarweni, 2014: 16). Where to use the error tolerance level (e) as much as 0.1 or 10%. Data Collection Method Type of data used in this study is primary data. Primary data is data obtained directly from re- spondents and obtained through survey respondents to answer questions in research. The survey method itself is a questionnaire technique, where the ques- tionnaire is submitted and collected directly by re- searchers to respondents (Indriantoro and Supomo, 1999). This study uses primary data from the collec- tion of questionnaires that have been filled out by re- spondents from UTD PMI Branch Jember. Definition of Operational Variables Independent (Exogenous) (X) Exogenous variables are influencing variables (Arikunto, 2002 in Dimyati 2009: 78) or variables that are not predict- ed by other variables in the model (Ferdinand, 2002 in Looked at 2009: 78). This variable is also called an independent variable or an independent variable. In this research, exogenous variables are the organi- zational structure (X1), information structure (X2), program structure (X3), administrative factors (X4), behavior factors (X5), and cultural factors (X6). Organizational Structure (X1) According to Prajudi Atmosudirdjo in Adam (2000: 4) argues that, “The organization is the struc- ture of the division of labor and the structure of work relations between groups of position holders who work together to achieve a certain goal”. According to Koontz & Donnel in Malayu SP (2010: 25) argues that, “The organization is fostering the relationship of authority and is intended to achieve structural coordination, both vertically, and horizon- tally between positions that have been assigned spe- cific tasks needed to achieve common goals. So the organization is a structural relationship that binds / unifies the company and the basic framework in which individuals try, coordinated. “ The items used 8 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER in the measurement of organizational structure were adopted from Stephen Robbins (2007), namely: 1. Specialization of work. 2. Departmentalization. 3. Command chain. 4. Control range. 5. Centralized and Decentralized. 6. Formalization. Program Structure (X2) Saifutdin Anshari (1978), according to him, the pro- gram is a detailed list of events and businesses to be carried out. Sunarto (2006) said that the Program is a set of instructions which is realized in the form of language, schema code, or other forms, which when combined with media that can be read by a computer will be able to make the computer work to perform special functions, including preparation in designing these instructions. According to Wiryanto Dewo- broto, the program is the result of compiling detailed steps of the solution (algorithm) of the problem. The items used in measuring the structure of the program were adopted from (Bastian, 2013), namely: 1. Type of program 2. Mission support program 3. Administration 4 Development 5. Program elements Information Stucture (X3) This information needs to be related to the program structure and organizational structure of the public sector. The program structure is designed to meet the needs of planners and analysts, as well as emphasiz- ing overall program costs (Bastian, 2013). The items used in the measurement of this information structure were adopted from Gordon B. Davis in Bob Widya- hartono (1991: 60), namely: 1. Hardware (Hardware). 2. Software (Software). 3. Database / File. 4. Procedure. 5. Brain ware (Operating Personnel). 6. Network. Administration Factor (X4) Items used in the measurement of administrative fac- tors are adopted from (Pepak, 2002), namely: 1. Planning / Work Plan / Program 2. Organization for Organizations 3. Delegating 4. Personnel / Staff 5. Coordinating. 6. Reporting the 7. Budget Behavior Factor(X5) The items used in the measurement of these behav- ioral factors were adopted from according to Thoha (2010: 36), namely: 1. Humans differ in their behavior, because their abilities are not the same. 2. Humans have different needs. 3. People think about the future, and make choices about how to act. 4. Someone understands their environment in relation to past experiences and needs. 5. A person has happy or unhappy reactions 6. Many factors determine a person’s attitude and behavior. Cultural Factors (X6) Organizational culture is a cognitive framework that includes attitudes, values, norms and expectations possessed by members of the organization (Green- berg & Baron, 2000) in (Kusumawati, 2008). Anoth- er opinion proposed by (Furnham & Gunter, 1993) in (Sunarto, 2005), organizational culture is defined as beliefs, attitudes and general values. Items used in measuring cultural factors are adopted from by Des- mond Graves (1986: 126): 1. Guarantee yourself (Self-assurance) 2. Firmness in the act (decisiveness) 3. Ability to control (Supervisory ability) 4. Emotional intelligence (Intelligence) 5. Initiative (Initiative) 6.The need for achievement(Needforachievement) 7. The need for self-actualization(Needforself-actu- alization) 8. Need for position / positions(Needforpower) 9. The need for appreciation (Needfor reward) 10. Need for security. Dependent Variables (Endogenous) (Y) Endogenous variables are variables that are predicted by one or several other variables in the model (Fer- dinand, 2002 in Dimyati 2009: 78). This variable is an effect variable called an independent variable or a dependent variable or dependent variable (Arikunto, 2002 in Dimyati 2009: 78). In this research, an en- dogenous variable is the design of management con- trol systems. The items used in the measurement of the management control system design were adopted 9 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER from Thomas Sumarsan (2010: 7), namely: 1. Obtained reliability and integration of infor- mation 2. Compliance with policies, plans, procedures, regulations, and applicable provisions 3. Protect company assets 4. 4 Achievement of economical and efficient activities. There are 4 items used to measure the measurement system of management control system design by using 4 (four) scale points adopted from the Likert scale, where point 1 (one) shows very inappropriate, 2 (two) shows less suitable, 3 (three) shows appropri- ate, and 4 (four) shows very appropriate. Intervening Variable (Z) Intervening Variable is a variable that has a strong contingent influence on the relationship of dependent and independent variables into direct and indirect re- lationships that can be observed and measured (Now, 2003 in Dimyati 2009: 78). In this study the interven- ing variable is the organization’s goals. According to Suraja (2011) Organizational goals are needs that need to be met within a certain period. Vi- sion is a long-term desire, which is realized through efforts to achieve short-term goals / mission (annual). This goal is to be achieved by the people who make up the organization. The items used in measuring organizational goals are 2. Good communication between members of the organization 3. Good performance 4. Alignment of goals among members of the organization Data Analysis Method Path Analysis is used to testing the effect of intervening variables. Path analysis is an extension of multiple linear regression analysis, or path analysis is used to analyze the pattern of relationships between variables in order to determine the direct or indirect influence of a set of independent (exogenous) vari- ables on the dependent variable (endogenous) (Gho- zali, 2005: 160). The analysis activities were carried out using the help of the SPSS program20.0 for win- dows. The regression equation can be formulated as follows(Ghozali, 2007: 150): Z = β1X1 + β 2X2 + β 3X3+ β 4X4+ β 5X5 + β6X6+ ε1equation............1) Y = β6X1 + β7X2 + β8X3+ β9X4+ β10X5+ β11X6+ β12Z + ε2 equation ……. (2) III. RESULT AND DISCUSSION Based on a questionnaire that has been dis- tributed by researchers, each statement stated will be described in advance which will then be assessed on the quality of each item as a whole by making a rat- ing category. Calculation of the score of each compo- nent studied is to multiply all data frequencies with their weight values, then look for a scale range. From the results of these calculations the rating scale can be made with the category of very inappropriate, less appropriate, appropriate and very appropriate. The rating scale of this category is: Table1 Rating Scale Figure 1. Path Analysis Results Diagram Source: http://naufansapoetra.blogspot. co.id/2015/11/ 10 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER Based on the path analysis model as in Figure 1 there are two paths formed, namely: (1). Z with variable paths X1,X2, X3, X4,X5 and X6, with the path equation Z = ρZX1 + ρZX2+ ρZX3 + ρZX4 + ρZX5 + ρZX6 + + e1 (subs rural path 1) (2). Y with variable paths X1, X2, d X3, X4,X5, X6 and Z, with the path equation Y = ρYX1 + ρYX2 + ρYX3 + ρYX4 + ρYX5 + ρYX6 + ρYZ + e2 (subs rural path 2) Description: X1 = organizational structure variable X2 = program structure variable X3 = information structure variable X4 = administrative factor variable X5 = behavior factor variable X6 = cultural factor variable Z = organizational objective variable Y = SPM design variable. ρ = magnitude of the influence of variables in the causal path model e= influence of variables outside the model TABLE 2 Calculation of Direct and Indirect Effects In the Correlations table, the variable Z has to do with X1, X2, X3, X4, X5, and X6 indicating the existence the relationship is indicated by a probability (sig) that is smaller than α (0.05 or 0.10). Likewise with the Y variable, it also shows a significant relationship with the variables X1, X2, X3, X4, X5, and X6, and Z. Furthermore, calculate the subs rural path 1 and subs rural 2 pathways. Effect of Organizational Structure on Organiza- tional Goals Testing the effect of organizational structure on organizational goals on the t test results, which shows that the count is 2,207 with a significance lev- el of 0.054 <0.10. That means that the organizational structure has a positive relationship and has a signifi- cant effect on organizational goals. So the hypothesis which states the organizational structure affects the organizational goals is accepted. This result is sup- ported by the theory of Kusdi (2009: 176) which states that the organizational structure is essentially a way to organize the elements in the organization as well as possible in order to achieve various goals that have been set. The Effect of Program Structure on Organiza- tional Goals Testing the analysis of the effect of program structure on organizational goals is seen in the results of the t test, which shows that the t count is -1.332 with a significance level of 0.196> 0.10. This means that the program structure has a negative relationship and does not have a significant effect on organization- al goals. So for the hypothesis which states that the structure of the program affect the objectives of the organization is rejected. This result is supported by the acquisition of questionnaire results where many score of indicator items below the average number of scores proves that many elements of the program structure have not been supported to achieve organi- zational goals. Sunarto (2006) said that the Program is a set of instructions which is realized in the form of language, schema code, or other forms, which when combined with media that can be read by a computer will be able to make the computer work to perform special functions, including preparation in designing these instructions. The program structure has a nega- tive and not significant relationship to organizational goals, because the Program Structure is run by HR in the organization, if the HR does not have suffi- cient ability to operate the program structure, then any sophisticated program structure owned by an or- ganization, will not help it in achieve the goals of the organization. 11 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER Effect of Information Structure on Organization- al Goals. Testing the analysis of the influence of infor- mation structure on organizational goals seen in the results of the t test, which shows that the t-value is 0.597 with a significance level of 0.556> 0.10. This means that the information structure has a positive relationship and does not have a significant effect on organizational goals. So for the hypothesis which states that the information structure affects the or- ganizational goals is rejected. This is supported by the results of the questionnaire items which state that the part of the organization members that processes the information is not appropriate and it hinders the achievement of organizational goals. Obtained infor- mation reliability and integration in this era of glo- balization, information systems are very important for organizations in order to respond to changes that are fast paced to changes in existing conditions and the environment and the increasing sophistication of information technology facilities to make decisions (Sumarsan, 2010). Effect of Administrative Factors on Organization- al Goals. Testing analysis of influence of administrative factors to organizational goals seen on t test results, which showed that value of 0.137 with a significance level of 0.892> 0.10. This means that administrative factors have a positive relationship and do not have a significant effect on organizational goals. So for the hypothesis which states that administrative factors influencing organizational goals is rejected. This is supported by the results of a questionnaire where the administrative factors indicate that the budget owned is unable to run the existing administrative system so that it can slow down the achievement of organiza- tional goals. Effect of Behavior Factors on Organizational Goals. Testing the analysis of the influence of cultur- al factors on organizational goals seen in the results of the t test, which shows that the t-count is 0.2589 with a significance level of 0.016> 0.10. This means that cultural factors have a positive relationship and have a significant effect on organizational goals. So for the hypothesis which states that behavioral fac- tors affect organizational goals is accepted. This is due to the many other factors that influence the be- havior of organizational members and that affect the performance of organizational members and indirect- ly affect the achievement of organizational goals. Effects of Cultural Factors on Organizational Goals. Testing the analysis of the influence of cultural fac- tors on organizational goals seen in the results of the t test, which shows that the t-count is -0.092 with a significance level of 0.927> 0.10. This means that cultural factors have a negative relationship and do not have a significant effect on organizational goals. So that the hypothesis stating that cultural factors influence organizational goals is rejected. This is supported by the results of a questionnaire in which items from cultural factors indicate that the sense of security and welfare of members of the organization in terms of financial are not yet fulfilled even though that is one of the reasons for the formation of the or- ganization. Effect of Organizational Structure on Control System DesignManagement Testing the analysis of the effect of organi- zational structure on the design of management con- trol systems is seen in the results of the t test, which shows that the tcount is 0.402 with a significance level of 0.691> 0.10. This means that the organiza- tional structure has a positive relationship and does not significantly influence the design of management control systems. So for the hypothesis which states that the organizational structure influences the design of management control systems is rejected. This is supported by the results of the questionnaire items which state that the existing organizational structure design is not appropriate if based on the ability of each member and the lack of staff below each staff level. The two items show the inaccurate SPM de- sign in the organization.Effect of Program Structure on Control System DesignManagement Testing the analysis of the effect of program structure on the design of management control sys- tems is seen in the results of the t test, which shows that the t-count is 1.002 with a significance level of 0.327> 0.10. This means that the program structure has a positive relationship and does not significantly influence the design of management control systems. So for the hypothesis which states that the structure of the program affect the design of management con- trol systems is rejected. This is supported by the re- 12 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER sults of a questionnaire stating indicator items where the program is not in accordance with the design of the existing management control system. Effect of Information Structure on Control Sys- tem DesignManagement Testing the analysis of the influence of infor- mation structure on the design of management con- trol systems is seen in the results of the t test, which shows that the tcount is -0.834 with a significance level of 0.413> 0.10. This means that the informa- tion structure has a positive relationship and does not significantly influence the design of management control systems. So for the hypothesis which states that the information structure influences the design of the management control system is rejected. This is supported by the results of the questionnaire items that mention the part of the members who manage the information that is less precise which indicates that the lack of the management section that manages the HR section in placing organizational members in the right position or position. Effect of Administrative Factors on Control Sys- tem DesignManagement Testing the analysis of the influence of admin- istrative factors on the design of management con- trol systems is seen in the results of the t test, which shows that the t-count is -0.943 with a significance level of 0.356> 0.10. This means that administrative factors have a positive relationship and do not sig- nificantly influence the management control system design. So for the hypothesis which states that ad- ministrative factors influence the design of manage- ment control systems is rejected. This is supported by a questionnaire item which states that the exist- ing administration system is not in accordance with the work program owned by the organization and it shows a lack of management ability to determine the right system design. Effect of Behavior Factors on Management Con- trol System Design. Testing the analysis of the effect of behav- ioral factors on management control system design seen in the results of the t test, which showed that the t-count was 0.975 with a significance level of 0.340> 0.10. This means that behavioral factors have a posi- tive relationship and do not have a significant effect on the design of management control systems. So for the hypothesis which states that behavioral factors affect the design of management control systems is rejected. This is supported by the results of question- naire items which state that there is a mismatch be- tween the work systems desired by members of the organization against the existing work systems which will negatively affect the organization's management control system. Effect of Cultural Factors on Control System DesignManagement Testing the analysis of the influence of cul- tural factors on the management control system de- sign seen in the results of the t test, which showed that the t-count was 0.818 with a significance level of 0.422> 0.10. This means that cultural factors have a positive relationship and do not significantly influ- ence the management control system design. So for the hypothesis that the organizational structure influ- ences the design of the management control system is rejected. This is supported by the results of the ques- tionnaire item which states that there are still many rules that are violated and leaders who do not act de- cisively in carrying out their duties. Effect of Organizational Goals on Control System DesignManagement Testing the analysis of the influence of orga- nizational objectives on the design of management control systems seen in the results of the t test, which shows that the t-count is 2.734 with a significance level of 0.012> 0.10. This means that organizational goals have a positive relationship and have a signifi- cant influence on the design of management control systems. So for the hypothesis which states that or- ganizational goals influence the management control system design is rejected. Therefore, organizations that have good organizational goals help an organi- zation in designing management control systems that are suitable for an organization. Effect of Organizational Structure on Control System DesignManagement and Organizational Goals as Intervening Variables. From the calculation of direct influence (di- rect) and indirect (indirect) in Table 4:38, show that the value of indirectdirect. So it can be interpreted that orga- nizational goals are able to become a mediating vari- able (intervening) of the influence of program struc- tures on the design of management control systems. In table 4.38, it can be seen the value direct of -0.501 and indirect value of 0.514 so that indirect> direct, which means that organizational goals are not able to meet the requirements to be intervening variables. Effect of Information Structure on Control Sys- tem DesignManagement and Organizational Goals as Intervening Variables. From the calculation of direct influence (di- rect) and indirect (indirect) in Table 4:38, show that the value of indirect>direct. So it can be interpreted that organizational goals are able to become a me- diating variable (intervening) on the influence of information structure on the design of management control systems. In table 4.38, it can be seen the value direct of 0.147 and indirect value of -0.514 so that in- direct> direct, which means that organizational goals are not able to meet the requirements to be interven- ing variables. Effect of Administrative Factors on Control Sys- tem DesignManagement and Organizational Goals as Intervening Variables. From the calculation of direct influence (di- rect) and indirect (indirect) in Table 4.37, show that the value of indirect>direct. So it can be interpreted that organizational goals are able to become a mediat- ing variable (intervening) on the influence of admin- istrative factors on the design of management control systems. In table 4.37, it can be seen the value direct of 0.048 and indirect value of 0.514 so that indirect> direct, which means that the goals of the organization are able to meet the requirements to be intervening variables. Effect of Behavior Factors on Control System DesignManagement and Organizational Goals as Intervening Variables. From the calculation of direct influence (di- rect) and indirect (indirect) in Table 4:38, show that the value of indirect direct. So it can be interpreted that organizational goals are able to become a mediating variable (inter- vening) on the influence of organizational goals on the design of management control systems. In table 4.38, it can be seen the direct value of -0.019 and indirect value of 0.514 so that indirect> direct, which means that organizational goals are able to meet the requirements to be intervening variables. IV. CONCLUSION This research was conducted to determine the effect of organizational structure (X1), program structure (X2), information structure (X3), perfor- mance of administrative factors (X4), behavior fac- tors (X5) and cultural factors (X6) on the design of management control systems (Y) with organizational goals (Z) as intervening variables in the UTD PMI Jember organization. Below this is the conclusion of the results of this study: 1. Variable organizational structure, program struc- ture, information structure, administrative factors, behavioral factors and cultural factors show no sig- nificant effect on the design of management control systems seen in the results of the t test but simultane- ously affect the F test 2. Organizational Structure and behavioral factors show a significant direct effect on organizational goals. While the variable program structure, infor- 14 SINERGI, Volume 9 Number 2 SEPTEMBER 2019 Suwignyo Widagdo1), Erica Ratnasari2) INTERNAL FACTOR ANALYSIS IN MANAGEMENT CONTROL SYSTEM DESIGN WITH ORGANIZATIONAL OBJECTIVE AS INTERVENING VARIABLES IN BLOOD TRANSFUSION UNIT PMJ JEMBER mation structure, administrative factors, and cultural factors show no significant direct effect on organiza- tional goals. This can be seen in the results of the t test. 3. The variable organizational goals show a signifi- cant influence on the design of management control systems seen partially. 4. Organizational goals can be intervening variables between program structure, information structure, behavioral factors and cultural factors on the design of management control systems. While organiza- tional goals are not able to be an intervening variable between organizational structure and administrative factors on the design of management control systems. SUGGESTION 1. 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