Penerapan Model Pengukuran Kinerja Balanced Scorecard Pada PT. Tootal Thread Indonesia Pasuruan

Utami Setiyaningsih, Yeni (2002) Penerapan Model Pengukuran Kinerja Balanced Scorecard Pada PT. Tootal Thread Indonesia Pasuruan.

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Abstract

Penelitian ini merupakan suatu penerapan dari satu model/teori pada sebuah perusahaan manufaktur, dengan judul: “Penerapan Model Pengukuran Kinerja Balanced Scorecard Pada PT. Tootal Thread Indonesia Pasuruan”.Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan model pengukuran kinerja Balanced Scorecard pada PT. Tootal Thread Indonesia Pasuruan. Untuk mencapai tujuan tersebut, variabel penelitian ditetapkan pada empat perspektif Balanced Scorecard, yaitu: perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal serta perspektif belajar dan berkembang, dengan indikator masing-masing disesuaikan dengan kondisi perusahaan.Alat analisis yang digunakan untuk mengetahui bagaimana penerapan model pengukuran kinerja Balanced Scorecard disesuaikan dengan empat perspektif yang telah disebutkan. Perspektif keuangan meliputi: Return On Investment (ROI), Profit Margin, dan Growth Rate in Sales. Perspektif pelanggan meliputi: Customer Retention, Number of New Customer, On Time Delivery dan Number of Complain. Perspektif proses bisnis internal, meliputi: Cycle Time, Yield Rate, dan Idle Capacity. Perspektif belajar dan berkembang, meliputi: Employee Productivity, Employee Turnover, Employee Training, dan Absenteeism.Balanced Scorecard merupakan suatu pendekatan yang digunakan untuk mengukur kinerja perusahaan dengan menyeimbangkan aspek keuangan dan non keuangan dari suatu perusahaan. Pendekatan ini direkomendasikan oleh Robert s. Kaplan dari Harvard Business School dan David P. Norton, President of Renaissance Solution In.Berdasarkan perhitungan pada empat perspektif yang terdapat dalam Balanced Scorecard, menunjukkan bahwa kinerja perusahaan dilihat dari perspektif keuangan kurang baik, dimana dari tahun 1998-2000 selalu mengalami penurunan. Untuk perspektif pelanggan dan proses bisnis internal, kinerja perusahaan bisa dikatakan baik. Sedangkan untuk perspektif belajar dan berkembang, kinerja perusahaan cukup baik.Berdasarkan kesimpulan yang telah diuraikan, penulis dapat mengimplikasikan sebaiknya PT. Tootal Thread Indonesia Pasuruan menggunakan metode Balanced Scorecard dalam mengukur kinerjanya, karena metode ini mempertimbangkan aspek keuangan dan non keuangan.SUMMARYThe research is an application from a theory/model on manufacturing firm, with the title: “The Application of Performance Measurement Model f Balanced Scorecard at PT. Tootal Thread Indonesia Pasuruan.”The aim of this research is to find how the application of performance measurement model of Balanced Scorecard at PT. Tootal Thread Indonesia Pasuruan. To reach the goal, the research variable is determined on four perspective of Balanced Scorecard, that are: financial perspective, customer perspective, internal business process perspective, and study and develop perspective, with each indicator is adjusted with the condition of the firm.Analysis instrument which is used to find how the application of performance measurement model of Balanced Scorecard is adjusted with the four perspectives above. Financial perspective consist of: Return on investment (ROI), profit margin, and growth rate in sales. Customer perspective are: customer retention, number of new customer, on time delivery and number of complain. Internal business process perspective includes. Cycle time, yield rate and idle capacity. Study and develop perspective consist of: employee productivity, Employee Turnover, Employee Training, and Absenteeism.Balanced Scorecard is an approach which is used to measure the firm performance by stabilizing financial aspect and non financial aspect of a firm. This approach is recommended by Robert S. Kaplan from Harvard Business school and David P. Norton President of Renaissance Solution In. Based on the accounting of the four perspectives which are included in the balance scorecard, showed that the firm performance, observed from financial perspective is not good, where since 1998 to 2000 always experiences decreasing. For the customer perspective and internal business process, the firm performance is quite good. While for the study and develop perspective, the firm performance is good. According to the analyzed conclusion, the writer can imply that PT. Tootal Thread Indonesia Pasuruan should use the balanced scorecard method in measuring it’s performance because this method considers the financial and non financial aspect.

Item Type: Article
Subjects: Collections > Koleksi Perpustakaan Di Indonesia > Perpustakaan Di Indonesia > JIPTUMM > S1-Final Project > Dept. Of Accounting > 2002 > Odd Semester
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:38
Last Modified: 16 Nov 2016 07:38
URI: https://repository.unikom.ac.id/id/eprint/3141

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