PENGUKURAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (Studi Kasus Pada Kontraktor PT X)
Abstract
ABSTRACT
In the face of the business environment with state of intense competition as the current performance measurement methods are needed to assess the company's performance accurately and comprehensively. Performance measurement tool that combines the size of financial and non financial performance is the Balanced Scorecard, which measures performance from four perspectives, namely financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This study aims to discuss the measurement of the performance of the private sector, namely the contracting company PT X by using the Balanced Scorecard method using data from 2014 and 2015. The method used in this research is descriptive analysis method. Data collection techniques include primary data by conducting interviews, direct observation and secondary data to obtain documentation of the company and literature related to the research topic. Results of research have shown that the application of the balanced scorecard as a performance measurement system at PT. X can describe the results of the company's performance based on the achievement of targets by which have been formulated into each - each of our strategic objectives is a translation of the vision and mission of the company. The results of evaluation of performance measurements based on the balanced scorecard that includes all four perspectives both financial and non-financial was able to pose a strategic plan can be formulated, defined and achievable in the future in an effort to improve or enhance the performance of the company.
Â
Keywords: Balanced scorecard, Performance MeasurementDownloads
References
DAFTAR PUSTAKA
Agung, Ferdinand 2005. Balanced scorecard sebagai alat Pengukuran Kinerja Managemen (Studi Kasus PT Makroi Indonesia Cabang Pasar Rebo Jakarta). Jurnal Esensi Vol 8 N0 1, 55-102
Amin, Widjaya Tunggal. 2001. Pengukuran Kinerja dengan Balanced Scorecard. Jakarta: Harvarindo
Anthony R.N, Govindarajan, Vijay.2007. Management Control System. Neew York: Mc Graw Hill
Pella, Darmin. 2008. Tujuh Langkah Transformasi Manajemen Kinerja Koorporasi. Jakarta: Republika
Atkinson,A.2000. Management Accounting. USA: Prentice Hall International INC.
Barney,Jay.B,2002. Gaining and Sustaining Competitive dvantage (2nd ed).
Blocher, Stout, Cokins, 2010. A Strategic Emphasis ( 5th ed)
Cascio, W. F. 2003. Managing Human Resources: Productivity, Quality of Work Life,Profits 6th Edition. New York: McGraw-Hill
Chritina ,Ni Putu Yesy dan Sudono, I Putu .2013. Penilaian Kinerja Pada PT Adhi Karya Dengan Pendekatan Balanced Scorecard. E Jurnal Akuntansi Universitas Udayana 5.3 (2013) 516-529 ISSN 2302-8556
Cushway, Barry 2002. Human Resources Management. Jakart a: PT Gramedia
Daengs GS, Achmad, Mahjudin, Hufron, Mashudah, 2012. Increasing The Service Quality For Customer Satisfaction, Journal Of Economics Business & Accountancy, Ventura, Vol. 15 No. 13, December. Page: 423 - 442.
Daengs GS, Achmad, Zuhroh, Diana, 2018. Performance Of Active Customer Number PT. Pegadaian Indonesia Period 2011-2016, Vol. 34 No. 2 (December, 2018). Page: 397 - 405.
Dessler, Gary.2010. Managemen Sumber Daya Manusia. Jakarta: Indeks
Fakharian, Ahmad. 2014. Evaluation Of Hadid Firm’s Performance Using The Balanced Scorecard (BSC) Model. Kuwait Chapter of Arabian Journal of Business and Management Review Vol 3 No 6a (42-63)
Febrina, Maria. 2012. Perancangan Balanced Score Card Sebagai Alat Untuk Review Strategi Perusahaan (Studi Kasus Pada PT SBP di Surabaya). Jurnal Ilmiah Mahasiswa Akuntansi Vol 1, No 1
Frank T. Rothaermel, 2013. Strategic Management Concepts & Cases. USA: McGraw-Hill Irwin
Gasperz, Vincent. 1997. Manajemen Kualitas Dalam lndustriJasa. Jakarta: PT Gramedia Pustaka Utama
--------2006. Sistem Managemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Jakarta: PT Gramedia Pustaka Umum
Gibson, James L. 2003. Organisasi, Perilaku, Struktur dan Proses. Jakarta: Erlangga
Hansen, D & M. M.Mowen, 2009. Cost Management: Accounting and Control. Ohio: South Western Publishing Co
Indarwanto.2013. Managemen Proyek Indonesia
Janes, Alensander. 2013. Emperical Verification of The Balanced Scorecard. Journal Industrial Management and Data System, Vol 114 No 2 (203-219)
John A. Pearce II dan Richard B. Robinson Jr. 2003. Strategic Management, Formulation, Implementation and Control. USA: McGraw-Hill
Kaihatu, Thomas S, Daengs GS, Achmad, Lis Indrianto, Agoes Tinus, 2015. Manajemen Komplain. Penerbit Andi. Page: 1-154.
Kaplan, R.S. and Norton D.P. 2002. The BalancedScorecard Menerapakan Strategi Menjadi Alesi. Erlangga
-------2004. The Strategy Maps: Converting Intangible Assets Into Tangible Outcomes. Boston Massacussetts: Harvard Business School Press.
------- 2009, The Execution Premium: Linking Strategy to Operations for Competitive Advantage,
Kotler, Philip. 2006. Manajemen Pemasaran: Analisis, Perencanaan, Implementasi dan Pengendalian, Terjemahan (Edisi buku I dan II) Jakarta: PT Prenahallindo
.Luis,S. 2008. Step by Step in Developing Vision, Mission and Value Statements. Jakarta: PT Gramedia Pustaka Umum.
Mathis, Robert L. 2006. Managemen Sumber Daya Manusia. Jakarta: Salemba Empat
Mulyadi,2007. Sistim terpadu pengelolaan kinerja personal berbasis Balanced Scorecard, Universitas Gadjah Mada.
Niven, Paul R., 2002, Balanced Scorecard Step-By-Step: Maximizing Perfor-mance and Maintaining Results. New York: John Wiley & Sons Inc,
--------2003, Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies. New York: John Wiley& Sons, Inc
Noe, R.A. et al. 2003. Human Resources Management: Gaining A Competitive Advantage (4th ed). New York: McGraw-Hill
Paul, 2006. Hospital Report Research Collaborative.
Ronald, Manlian. 2013. Peran Sistem Pengawasan Kinerja Konstruksi Pada Proyek Apartemen Jakarta Selatan (Studi Kasus Pada Proyek Apartemen The Kencana). Konferensi Nasional Teknik Sipil 7, Universitas Sebelas Maret Surakarta
Simanjuntak, Payaman. 2005. Manajemen dan Evaluasi Kerja. Jakarta: Lembaga Penerbit FEUI.
Susilawati. 2006. Kajian Pengadaan Oleh Kontraktor Pelaksana pada Proyek Konstruksi Bangunan Gedung. Jurnal Teknik Sipil Vol 13 No 3 Juli 2006.
William, B Werther Jr and Keith Davis.1996. Human Resources and Personnel Management. Mc Graw Hill