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ABSTRAC The Balance Scorecard has started to become more popular since the end of 1990’s. It is used not only as the performance assesment/measurement system in many corporates, but also as the strategic management system. Balance scorecard already becomes the guideline for corporates in running their daily operation and achieving the established Corporate Vision, Mission, and Strategy. The corporates apply it as the old, performance assesment/measurement is no longer relevant toward the recent business environment, in which the information technology era has grown rapidly. This research is aimed to evaluate the management system of the consultant firm “x”, started from the analysis toward to the corporate vision, mission, anda strategy. The research results indicate that the stages comprise the design of Strategy Maps and the design of Balance Scorecard. ABSTRAKSI Balance scorecard menjadi pedoman perusahaan untuk berkegiatan sehari-hari dalam mencapai visi,misi, dan strategi yang telah ditetapkan. Hal ini disebabkan sistem pengukuran kinerja yang lama tidak relevan dengan lingkungan bisnis saat ini dimana era teknologi informasi berkembang secara pesat. Penelitian ini dilakukan untuk melakukan evaluasi terhadap sistem manajemen kantor konsultan “x” yang dimulai analisis visi, misi, dan strategi perusahaan. Hasil yang didapat dari penelitian ini adalah perancangan strategy maps, perancangan balance scorecard, dan tahap terakhir yaitu pada kesimpulan dan saran. Kata Kunci: Strategy Maps dan Balance Scorecard
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah, 2019
PT Sayuran Siap Saji merupakan salah satu perusahaan pemasok sayuran fresh cut yang sedang berkembang. Dalam mempertahankan eksistensi sebagai dampak dari persaingan bisnis yang semakin ketat, PT Sayuran Siap Saji perlu terus memperbaiki kinerjanya. Tujuan penelitian untuk merancang pengukuran kinerja di PT Sayuran Siap Saji dengan menggunakan pendekatan Balanced Scorecard (BSC). BSC adalah alat manajemen pengukur kinerja secara komprehensif. Penelitian ini dilakukan menggunakan teknik deskriptif dalam bentuk studi kasus. Penetapan narasumber dilakukan dengan metode purposive sampling yaitu lima pakar dari pihak manajemen PT Sayuran Siap Saji. Data dikumpulkan melalui teknik wawancara mendalam menggunakan alat bantu kuesioner dan studi pustaka. Terdapat empat perspektif yang menjadi peubah dalam penelitian ini, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pertumbuhan dan pembelajaran. Analytic Hierarchy Process (AHP) digunakan untuk menentukan prioritas perspektif dan sasaran strategik BSC. Hasil menunjukkan perspektif pelanggan terdapat empat sasaran strategik yang teridentifikasi dan masing-masing lima sasaran strategik pada perspektif keuangan, perspektif proses bisnis internal dan perspektif pertumbuhan dan pembelajaran. Pada perspektif pelanggan, peningkatan kepuasan dan kepercayaan dari pelanggan menunjukkan kontribusi tertinggi, sedangkan perspektif keuangan, memenuhi persyaratan kepada pemasok dengan kontribusi tertinggi. Pada perspektif pertumbuhan dan pembelajaran, peningkatan kemampuan dan pengembangan sumber daya manusia menunjukkan kontribusi tertinggi, dan pada perspektif proses bisnis internal, produk dan proses produksi sesuai dengan standar menunjukkan kontribusi tertinggi terhadap kinerja perusahaan. Artinya keempat sasaran strategik dari masing-masing prespektif yang memiliki kontribusi tertinggi tersebut menjadi dasar dalam penentuan target dan inisiatif strategik yang lebih baik bagi perusahaan dalam mempertahankan dan meningkatkan kinerjanya.
Quantitative Economics and Management Studies
This study aims to analyze the performance of PT Astra Agro Lestari using the balanced scorecard and strategy map. Researchers use secondary data through the company's annual report and literature review. The results obtained, starting from a growth and learning perspective, have three strategic objectives and KPIs. Then the internal business process perspective has 5 strategic goals and KPIs. From the customer perspective, it has 3 strategic goals and KPIs. From a financial perspective, it also has 3 strategic goals and KPIs. Furthermore, each prepared strategy is visualized through a strategy map.
2019
As the increasing of society’s expectation to public organization service performance, public organizations need a strategic and comprehensive management system i.e Balanced Scorecard method (BSC). This research aims to describe strategic goal components of the management according to the four perspectives of BSC, to determine the key performance indicators, targets, and initiations, to calculate the weight of each perspective and key performance indicator, to design a map strategy, to integrate BSC into SAKIP and to evaluate as well as to compare BSC measurement with SAKIP. This research is conducted at XYZ Agency Serdang Bedagai office, with the involvement of external and internal parties. This is a descriptive research with study case approach. The data is collected through FGD. Using Paired Comparison analysis, the result shows the contribution of the stakeholders to management performance is as 38%, followed by finance and internal process as 20% each, and growth & development...
ABS TRACT Competition between universities in the age of globalization is increasingly tight. Universities vying to improve its quality so that the confidence of customers, in this case prospective students is increasing. Therefore we need a performance measurement system that can be used by management to evaluate the performance and the performance of the existing business processes in college. The results of this evaluation will be very important to plan and determine the steps and strategies to achieve the strategic vision, mission, and goals of the institution. One method that can be used as a performance measure is balanced scorecard method. In the balanced scorecard, performance is not only seen from the financial aspect, but also other aspects beyond the financial aspects of the support and influence on the financial aspects, namely the customer, internal business processes, and learning and growth. Therefore, the purpose of this study is to implement the Balanced Scorecard method for measuring the performance STKIP PGRI Tulungagung.The end result of this implementation is a company scorecard is a scorecard (performance measurement tool) consisting of strategy, performance measures, targets to be achieved, which are grouped into each section in STKIP PGRI Tulungagung viewed from four perspectives on the balanced scorecard.
2021
Penelitian ini bertujuan untuk mengetahui pengaruh setiap perspektif pada Balance Scorecard yaitu pengaruh perspektif keuangan, pengaruh perspektif pelanggan, pengaruh perspektif proses bisnis internal, pengaruh perspektif pertumbuhan dan pembelajaran serta pembobotan prioritas pada setiap perspektif diukur dengan metode Analytical Hierarchy Process . Uji yang digunakan dalam penelitian ini adalah uji konsistensi logis dengan menguji indeks konsistensi dan rasio konsistensi. Hasil Penelitian menunjukkan bahwa pembobotan dengan prioritas pertama dengan bobot 0,311 yaitu perspektif pertumbuhan dan pembelajaran, prioritas kedua bobot 0,272 yaitu perspektif keuangan, prioritas ketiga bobot 0,213 perspektif proses bisnis internal, dan prioritas keempat bobot 0,205 perspektif pelanggan. Hasil uji hipotesis dengan uji konsistensi logis diketahui bahwa semua variabel independent berpengaruh positif terhadap variabel dependent yaitu kinerja usaha rintisan startup Heksagonal Trading di Balikp...
2011
Employees are intangible asset. Recently the measurement of employees‟ performance in Shariah Financia Servce Unit or UJKS (Unit Jasa Keuangan Syariah)”Usaha Gabungan Terpadu” Cooperative – Sidogiri, Kraton, Pasuruan and in Shariah Financial Service Cooperative or KJKS (Koperasi Jasa Keuangan Syariah) ”BMT Amanah Ummah Jatim, are still using financial perspective based on Ministry of Cooperative and SME‟s Regulation and Circular Letter of Bank Indonesia. Financil perspective measurement are not able to cover all kind of asset. The most important of all kind of assets is the soft asets, i.e: knowledge, skill, capability, expertist, culture, etc. These kind of assets are the Knowledge asset which will determine the success or failure of an organization. The purpose of this research is answer the question of “ How is it to develop employees‟ performance appraisal based on Balanced Sorecard in KJKS / UJKS?” Research methodology in this study is Qualitatif Study. The research on both of ...
European Journal of Business and Management, 2020
This study aims to measure Company Performance with the concept of Balance Scorecard (Case Study of PT Hutama Karya Infrastruktur). The type of sampling chosen in this study is with unlimited subjects. The results showed that (1) IPRs have increased financial performance since the transformation from 2016 to 2018 in terms of profitability, namely the Return on Assets (ROA) and Return on Equity (ROE) ratio, based on the customer's perspective, it is known that customers are satisfied with IPR performance, based on the internal business perspective, is known that IPR has formulated various company policies, especially in terms of production and finance, from the perspective of learning and growth, it is known that employees are satisfied with the policies made by IPR and (2) based on the results of the SWOT analysis, it is known that PT Hutama Karya Infrastruktur needs to establish an aggressive business development strategy through business diversification, both horizontally and...
Journal of Business Strategy and Execution, 2009
In this era, a very competitive business environment and turbulance have encouraged companies to measure their performance in planning goals in the future. Without measurement, a company will never know whether a correct strategy has been implemented or whether the strategy has been well implemented. Therefore, there exist several performance measurement systems. In the last decade, the Balanced Scorecard (BSC) is one of most succesfull concepts and has become the top-list tool for performance measurement system in the world. Many companies has claimed that they adopted BSC but some of them were not continously used because they were assumed not being able to give a significant contribute to the business development. The purpose of this research is to find which factors influenced the successful of BSC's implementation, so that business practitioners may focus on the success factors. By collecting data using questionnaire and using the SPSS software to utilise Chi-Square and multiple regression methods for the data analysis, the transition time, scorecard design, scorecard's detail distribution to all levels, BSC development process time, and treat BSC as a project system have given a significant influence toward the success of BSC implementation.
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