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Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

IMPLEMENTASI KONSEP BALANCED SCORECARD DALAM MANAJEMEN SUMBER DAYA MANUSIA Titik Nurbiyati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.232 KB) | DOI: 10.35591/wahana.v16i2.85

Abstract

Facing the competitive rivalry, many organization have implemented a tool to measure their performance. Organization have to measure the performance and contribution to the increase in the value of assets. Organizations not only measure financial performance but also non-financial. One of the competitive advantages of the organization is human resource. Consequently, there is increased emphasis on the importance of human resource performance measurement and determine how the contribution of human resources to organizational performance. Human Resources Scorecard (HR Scorecard) is a measurement system that links human resources with the company's strategy and performance will eventually be able to create awareness about the consequences of human resource investment decisions, so that the investment can be done in the right way and the right amount. Important element of the HR Scorecard is deliverable, use of High Performance Work Systems, HR Systems Alignment, HR Efficiency. The design phase of HR measurement system HR Scorecard approach as follows, 1) Identifying Competence HR Manager, 2) Measurement of High Performance Work Systems, 3) Measuring HR Alignment System, 4) resource efficiency, 5) HR Deliverables. One step implementation HR scorecard is a continuous monitoring and reporting of the target set strategic objectives are achieved. To the organizations, the measurement can be helpful in controlling the cost of value creation of the company, assess the contribution of HR to strategy implementation and support organizational change and flexibility. Keywords: Competitive advantage, performance measurement, HR, HR Scorecard
LEARNING ORGANIZATION SEBAGAI STRATEGI MENINGKATKAN KEUNGGULAN KOMPETITIF Titik Nurbiyati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.151 KB) | DOI: 10.35591/wahana.v15i1.59

Abstract

Untuk mencapai keunggulan kompetitif peran sumber daya manusia yang kompeten sangat diperlukan untuk menjamin kelangsungan hidup perusahaan, yaitu sumber daya manusia yang berbasis pengetahuan dan memiliki keterampilan-keterampilan. Organisasi pembelajaran(Learning Organization) hadir bersama-sama dalam sebuah organisasi untuk meningkatkan kualitas pengembangan sumber daya manusia, karena mempercepat proses pembelajaran organisasi dan meningkatkan kemampuannya untuk beradaptasi pada perubahan dan mengantisipasi perubahan pada masa depan. Pengembangan sumber daya manusia berbasis pengetahuan memerlukan proses pembelajaran baik pembelajaran self learning maupun organizational learning. Keunggulan bersaing yang dicapai melalui pengelolaan sumber daya manusia yang dimiliki perusahaan dapat dijadikan sumber keunggulan kompetitif serta tidak mudah ditiru pesaing.Kata kunci: Keunggulan Kompetitif, Learning Organization, Sumber Daya Manusia