Jurnal Ekuivalensi
Vol. 5 No. 2 (2019): JURNAL EKUIVALENSI

Implementasi Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja ( Study Kasus Pada Mitra Produksi Sigaret ABC Jombang)

Rini Ratna Nafita Sari (Universitas Kahuripan Kediri)



Article Info

Publish Date
15 Jan 2020

Abstract

Abstrak Mitra Produksi Sigaret ABC Selama ini dalam menilai kinerjanya, hanya berfokus pada efisiensi pengelolaan dana yaitu dengan mengevaluasi anggaran pendapatan dan biaya apakah sudah dapat dibandingkan dengan realisasinya atau tidak. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja perusahaan apabila menggunakan dasar pengukuran Balanced Scorecard. Penelitian dilakukan dengan mengambil data selama 3 tahun, yaitu dari tahun 2016-2018, menggunakan analisis komparatif yaitu peneliti melakukan evaluasi kinerja Mitra Produksi Sigaret ABC antar periode kemudian membandingkan dengan target yang sebelumnya telah ditetapkan dan selanjutnya diberi skor sesuai dengan kriteria. Data diperoleh melalui studi pustaka, data sekunder Mitra Produksi Sigaret ABC. Pengukuran kinerja keuangan dilihat dari, retensi pelanggan, kepuasan pelanggan, perspektif proses Bisnis Internal menggunakan jumlah penanganan keluhan, peningkatan pendapatan, Respons Times. Sedangkan untuk perspektif pertumbuhan dan pembelajaran dilihat dari retensi karyawan dan pelatihan karyawan. Penelitian dilakukan dengan mengambil data selama 3 tahun, yaitu dari tahun 2016-2018, menggunakan analisis komparatif dimana peneliti melakukan evaluasi kinerja Mitra Produksi Sigaret ABC antar periode kemudian membandingkan dengan target yang sebelumnya telah ditetapkan dan kemudian diberi skor sesuai dengan kriteria. Dari hasil penelitian dengan menggunakan konsep Balanced Scorecard dapat ditarik kesimpulan bahwa terdapat beberapa variasi pencapaian hasil. Perspektif pertumbuhan dan pembelajaran masih dianggap kurang , sedangkan untuk 3 perspektif lainnya dianggap sudah cukup baik. Maka,Balanced Scorecard cocok untuk diterapkan pada Mitra Produksi Sigaret ABC karena Balanced Scorecard dapat memberikan gambaran yang lebih terstruktur dan menyeluruh dibandingkan dengan sistem tradisional yang masih digunakan sampai saat ini. Kata kunci: Kinerja, Balanced Scorecard, Mitra Produksi Sigaret ABC Abstract ABC Cigarette Production Partners So far in assessing their performance, the focus has only been on the efficiency of fund management by evaluating whether the revenue budget and costs can be compared with the realization or not. This study aims to determine how the company's performance when using the basis for measuring the Balanced Scorecard. The study was conducted by taking data for 3 years, namely from 2016-2018, using a comparative analysis of the researchers evaluating the performance of ABC Cigarette Production Partners between periods then comparing with the previously set targets and then given a score according to the criteria. Data obtained through literature study, secondary data from ABC Cigarette Production Partners. Measurement of financial performance seen from, customer retention, customer satisfaction, Internal Business process perspective using the number of complaint handling, increased revenue, Response Times. As for the perspective of growth and learning seen from employee retention and employee training. The study was conducted by taking data for 3 years, namely from 2016-2018, using a comparative analysis in which the researcher evaluates the performance of ABC Cigarette Production Partners between periods then compares with the previously set targets and then scored according to criteria. From the results of the study using the Balanced Scorecard concept, it can be concluded that there are several variations in the achievement of results. The growth and learning perspective is still considered lacking, while for the other 3 perspectives it is considered to be good enough. Thus, the Balanced Scorecard is suitable to be applied to ABC Cigarette Production Partnersbecause the Balanced Scorecard can provide a more structured and comprehensive picture compared to the traditional system that is still used today. Keywords: Performance, Balanced Scorecard, ABC Cigarette Production Partners

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Journal Info

Abbrev

Ekuivalensi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Journal publishes high quality research papers in all fields of finance and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in corporate finance, financial markets and institutions, and investments. Research in ...