scholarly journals PENGUKURAN KINERJA DENGAN MENGGUNAKAN METODE ”BALANCED SCORECARD” (Studi pada KANINDO Syari’ah Jatim)

El Dinar ◽  
2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Siti Mahtumah ◽  
Fitriyah Fitriyah

<p>The purpose of this study is to measure the performance of Shari’ah KANINDO Malang in East Java by using the Balanced Scorecard (BSC). BSCis a performance measurement method which not only reflects the financial performance, but also non-financial performance (aspects of the customer, internal business processes and learning and growth). The method of analysis in this research is by using descriptive analysis. The research result, the average value for each of the perspective that is the financial perspective is needed to be improved</p> <p>because there are several ratios that are still not as stable as the LDR. Customer perspective, which is indicated by the level of customer satisfaction (customer satisfaction) foward the services provided by KANINDO to the members and the prospective members. In the internal business perspective, it needed targetsin the performance assessment by which it can easily know the barometer of success of a program of work in order the company’s goals can be achieved optimally and the learning and the growth are quite good as indicated by the increased of productivity of employees from year to year. So it can be concluded that the performance of Shari’ah KANINDO Malang of East Java is included in criteria of quite well and it is suggested that KANINDO implements the Balanced Scorecard method for performance appraisal.</p>

2016 ◽  
Vol 12 (3A) ◽  
pp. 81
Author(s):  
Romaida ., Br. Sagala ◽  
Lyndon R.J. Pangemanan ◽  
Yolanda P. I. Rori

Research aims to determine how the performances of Koperasi Unit Desa (KUD) Wenang in Manado City evaluated from Balanced Scorecard are financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective. Research carried out in July until September 2016. Data used is quantitative and qualitative with data source are primary and secondary data obtained from KUD with a total sample of 96 member respondents, 96 non member respondents with accidental sampling (technique) and 25 employees with sensus. Therefore the total samples are 217 respondents. Data analysis that used Balanced Scorecard method and criteria for the balance of the balanced scorecard that analyzes of financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective while the balance is using a rating scale criteria. Research result showed that the performance of Koperasi Unit Desa (KUD) Wenang reviews from the Balanced Scorecard is internal business process perspective are considered good and satisfying customer perspective rated good and satisfying, as well as financial perspective judges not good enough with an overall score is 0,4 or equal to pretty good.


MAKSIMUM ◽  
2016 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Ayuningtyas Adiputri ◽  
Andwiani Sinarasri

The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied . Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective


Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.


2020 ◽  
Vol 14 (2) ◽  
pp. 110-119
Author(s):  
Widya Jati Lestari ◽  
Marsani Asfi ◽  
Fitri Sihombing

Abstrak - Metode pengukuran kinerja perusahaan dengan menggunakan Balanced Scorecard merupakan strategi untuk meningkatkan produktivitas, tingkat efisiensi, dan persaingan. Penilaian kinerja mengolah masukan menjadi keluaran atau penilaian dalam penyusunan kebijakan, program dan kegiatan yang dianggap penting serta berpengaruh pada pencapaian sasaran dan tujuan .Hasil dari penilaian kinerja ini menjadi dasar penilaian keberhasilan dan kegagalan pelaksanaan kegiatan sesuai dengan sasaran dan tujuan yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui sistem pengukuran kinerja di Puskesmas Astanagarib Kota Cirebon berdasarkan Balance Scorecard. Pembobotan elemen kinerja dilakukan dengan metode Analytical Hierarchy Process (AHP). Pengumpulan data diawali dengan penilaian terhadap visi, misi, dan strategi puskesmas. Data yang diperoleh kemudian diolah dengan metode AHP. Pengumpulan data tiap perspektif menggunakan kuesioner, wawancara dan data dari Puskesmas. Metode AHP menerapkan pengambilan keputusan berdasarkan sejumlah kriteria dan alternatif yang dipilih berdasarkan pertimbangan semua kriteria dalam bentuk hierarki. AHP menerapkan metode analisis dan sintesis yang membantu proses pengambilan keputusan dan membantu dalam menetapkan prioritas-prioritas dan membuat keputusan berdasarkan aspek kualitatif dan kuantitatif yang harus dipertimbangkan. Tahapan analisis dibuat dalam bentuk aplikasi yang dapat memudahkan analisis kinerja Puskesmas. Dari hasil perhitungan dapat disimpulkan bahwa pengukuran kinerja di Puskesmas Astanagarib dengan menggunakan metode Balanced Scorecard dan metode hitung Analytical Hierarchy Process (AHP) menunjukkan bahwa kinerja di Puskesmas tersebut sudah baik, dinilai dari tiga perspektif yang diukur dengan bobot 0,39 untuk proses bisnis internal, pembelajaran dan pertumbuhan 0,22. Hasil evaluasi kinerja Puskesmas cukup baik dengan skor 0,99. Abtract - The method of measuring company performance using the Balanced Scorecard is a strategy to increase productivity, efficiency levels, and competition. Performance appraisal processes input into outputs or assessments in the formulation of policies, programs and activities that are considered important and have an effect on the achievement of goals and objectives. The results of this performance appraisal form the basis for assessing the success and failure of implementing activities in accordance with predetermined goals and objectives. This study aims to determine the performance measurement system at the Astanagarib Health Center Cirebon City based on the Balance Scorecard. The weighting of the performance elements is carried out using the Analytical Hierarchy Process (AHP) method. Data collection begins with an assessment of the vision, mission, and strategy of the puskesmas. The data obtained were then processed using the AHP method. Collecting data for each perspective using a questionnaire, interviews and data from the Puskesmas. The AHP method applies decision making based on a number of criteria and alternatives selected based on the consideration of all criteria in a hierarchical form. AHP applies analysis and synthesis methods that assist the decision-making process and assist in setting priorities and making decisions based on qualitative and quantitative aspects that must be considered. The stages of analysis are made in the form of applications that can facilitate analysis of the performance of Puskesmas. From the calculation results, it can be concluded that the performance measurement at the Astanagarib Health Center using the Balanced Scorecard method and the Analytical Hierarchy Process (AHP) calculation method shows that the performance at the Puskesmas is good, judged from three perspectives measured with a weight of 0.39 for internal business processes. learning and growth 0.22. The results of the Puskesmas performance evaluation are quite good with a score of 0.99. Keywords— AHP; internal business processes; learning and growth; performance.


2020 ◽  
Vol 5 (2) ◽  
pp. 83-87
Author(s):  
Dian Dian ◽  
Ega Rahmat Pauzi

Abstract This study aims to explore the concept of school performance appraisal using the balanced scorecard. Here, the authors attempt to describe the concept of a balanced scorecard that is applicable for the assessment of school performance. The methodology used is qualitative method that relies on a literature review of the literature and research journals. It was found that the concept of the balanced scorecard is a strategic alternative evaluation tool organization that focuses on financial performance. Balanced scorcard base its scoring on four aspects, namely financial, customer, internal business processes, and growth and development. Given the balanced scorecard approach emerged and developed within a business organization it is necessary to attempt modification before being used for the assessment of school performance. Therefore, in the context of the fourth school into a balanced scorecard assessment factors and infrastructure funds, students, curricular activities, and teachers and education personnel. It is expected that this study can contribute conceptually applicable to researchers and the public who will evaluate the performance of schools using a balanced scorecard approach. Keywords: Balanced Scorecard, School Performance Assessment Abstrak Penelitian ini bertujuan untuk menelusuri konsep penilaian kinerja sekolah yang menggunakan  balanced scorecard. Disini penulis berupaya menguraikan konsep balanced scorecard yang aplikatif bagi penilaian kinerja sekolah. Metodologi penelitian yang digunakan yaitu metode kualitatif yang mengandalkan pada kajian pustaka dari berbagai literatur dan jurnal penelitian. Berdasarkan penelitian ditemukan bahwa konsep balanced scorecard merupakan alternatif alat evaluasi strategi organisasi yang selama ini terpusat pada kinerja keuangan. Balanced scorcard mendasarkan penilaian pada empat aspek yaitu keuangan, pelanggan, proses bisnis internal, dan pertumbuhan dan perkembangan. Mengingat pendekatan balanced scorecard muncul dan berkembang di lingkungan organisasi bisnis maka perlu upaya modifikasi sebelum digunakan untuk penilaian kinerja sekolah. Oleh karena itu dalam konteks sekolah keempat faktor penilaian balanced scorecard menjadi dana dan sarana prasarana, siswa, kegiatan kurikuler, dan pendidik dan tenaga kependidikan. Diharapkan penelitian ini dapat memberikan sumbangan konseptual yang aplikatif bagi peneliti maupun masyarakat yang akan melakukan evaluasi kinerja sekolah menggunakan pendekatan balanced scorecard. Kata Kunci: Balanced Scorecard, Penilaian Kinerja Sekolah


2011 ◽  
Vol 7 (1) ◽  
pp. 51
Author(s):  
Nindy Livia Luciawanty ◽  
Ari Christanti

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance


2019 ◽  
Vol 4 (2) ◽  
pp. 571
Author(s):  
Kusnadi Yudha Wiguna ◽  
Riswati Wati ◽  
Yayuk Marliza

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.


BISMA ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 237
Author(s):  
Dwi Ayu Ramadhani ◽  
Purnamie Titisari ◽  
Yosefa Sayekti

Abstract: The performance assessment conducted by the government institutions listed in the Performance Accountability Report of Government Institution (LAKIP) is merely described from the financial perspective. Meanwhile, the main focus of the government organizations is not the financial objective, but its customers, i.e., the community and the central government. This research analyzes financial and non-financial performance assessment of the Family Planning Office in Situbondo Regency by applying the balanced scorecard approach (descriptive analysis method). Data were analyzed following Miles and Huberman’s recommendation: data reduction, data display, and deduction and verification using the triangulation techniques to check data validity. Results show that from the financial perspective, by applying Accrual Financial Information System (SIRKA) the finances can be managed easily, quickly, and precisely. From the customer perspective, the family planning service is in line with customers' expectations based on interview results with several program acceptors in 2015. From the internal business perspective, the performance also has a good achievement. Meanwhile from the growth and learning perspective, the lack of HR personnel inhibits the program implementation that can be overcome by increasing the role of the program’s local assistant (PPKBD) in the villages in Situbondo. Keywords:Performance, Balanced Scorecard, Public Sector Performance.


2015 ◽  
Vol 2 (3) ◽  
pp. 143
Author(s):  
Nurlailah Badariah ◽  
Tiena Gustina Amran ◽  
Aditya Friandy

<p><em>Abstrak<strong> – </strong></em><strong>Persaingan antara pelaku bisnis </strong><strong><em>charter flight</em></strong><strong> semakin ketat dalam persaingan global. perusahaan harus  dinamis dan adaptif terhadap perubahan lingkungan bisnis. Perubahan ke arah strategi yang dapat diimplementasikan sesuai dengan perkembangan persaingan </strong><strong><em>charter flight</em></strong><strong> untuk pelayanan yang terbaik bagi pelanggan. Penelitian ini menggunakan pendekatan aplikatif yaitu merancang suatu sistem yang dapat diaplikasikan pada perusahaan </strong><strong><em>charter flight</em></strong><strong>, yang telah memiliki sistem pengelolaan kinerja dengan menggunakan </strong><strong><em>Balanced Scorecard</em></strong><strong>. </strong><strong>Pada perancangan </strong><strong><em>Balanced Scorecard</em></strong><strong> terdapat 4 perspektif utama yaitu : </strong><strong><em>financial perspective , customer perspective, internal business processes , learning and growth perspective</em></strong><strong>. </strong><strong><em>Balanced Scorecard</em></strong><strong> tidak di desain secara spesifik untuk perusahaan jasa dan tidak bersifat prediksi.</strong><em> </em><strong>Sementara</strong> <strong><em>Service </em><em>Scorecard</em> memfokuskan spesifik pelayanan pada <em>customer perspective</em>. </strong><strong>Dari hasil penelitian diperoleh </strong><strong><em>Strategy Mapping</em></strong><strong> yang memuat tujuan-tujuan strategis dan indikator (<em>Lead dan Lag</em>) dari <em>Service Scorecard</em>. Terdapat 17 ukuran kinerja yang temuat di dalam 17 tujuan strategis dan 7 perspektif dari <em>Service Scorecard</em> yaitu : <em>Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention</em>. Tujuan strategis yang dibuat dalam suatu Strategy Mapping dan indikator sangat berguna untuk menyusun langkah selanjutnya yang akan ditempuh oleh perusahaan. </strong></p><p> </p><p><em>Abstract<strong> – </strong></em><strong>Competition </strong><strong>between charter flight businesses increasingly stringent in a global competition. Companies must be dynamic and adaptive to changes in the business environment.  Changes in the direction of strategy that can be implemented in accordance with the competition  development of charter flight for the best service for customers. This research uses applicative approach to design a system that can be applied to the charter flight company, which already has a performance management system by using the Balanced Scorecard. In the Balanced Scorecard , there are four main perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. Balanced Scorecard is not designed specifically to service companies and non-predictive. While the Service Scorecard specific focus on customer service perspective. This research has resulted a strategy map with subsequent strategic objectives and indicator (Lead and Lag) for Service Scorecard. Finally, there are 17 performance measures with subsequent 17 strategic objectives and 7 perspectives Service Scorecard: Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Strategic goals made in a Mapping Strategy and indicator is very useful to formulate the next steps to be taken by the company.</strong><strong></strong></p><p><strong><em> </em></strong></p><p><strong><em>Keyword </em></strong><em>– Service Scorecard, Balanced Scorecard, Strategy Mapping, </em><em>customer perspective, </em><em>Lead dan Lag</em></p>


PHARMACON ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 589
Author(s):  
Ellysa N. Laleno ◽  
Gayatri Citraningtyas ◽  
Erladys M. Rumondor

ABSTRACTPerformance measurement used the Balanced Scorecard method needs to be done at Datoe Binangkang Hospital General Pharmacy Installation to measure the performance achievements that have been carried out by Datoe Binangkang Hospital General Pharmacy Installation and as a basis for further performance improvement. This research aims to determine the performance of IFRS Datoe Binangkang with the Balanced Scorecard method in terms of the financial perspective and the perspective of internal business processes. This research is descriptive used a retrospective approach to financial perspective and prospective for internal business processes. Primary data were obtained from direct observation and secondary data were obtained from IFRS financial administration reports and Datoe Binangkang District Hospital. The results showed that in the financial perspective of 2019: the contribution of IFRS to RSUD 73.01%, ITOR 3.65 times and the average age of inventor 100 days. Internal business perspective: The level of availability of drugs is 95%, the average dispensing time for non-concoction prescriptions is 22.17 minutes and prescription concoctions at IFRS that are usually given to children, replaced with drugs that are already available according to the patient's illness, the component of drug information given to patients still does not meet the standards set by the Indonesian Minister of Health  No. 73 of 2016. The conclusion is the performance of Datoe Binangkang Hospital Pharmacy Installation is quite good, but needs to be improved in terms of drug inventory control, dispensing time and drug information services. Key words: Performance, Pharmacy Installation Datoe Binangkang District Hospital, Balanced ScorecardABSTRAK Pengukuran kinerja dengan metode Balanced Scorecard perlu dilakukan di Instalasi Farmasi RSUD Datoe Binangkang untuk mengukur pencapaian kinerja yang telah dilakukan Instalasi Farmasi RSUD Datoe Binangkang serta sebagai dasar untuk perbaikan kinerja selanjutnya. Penelitian ini bertujuan untuk mengetahui kinerja IFRS Datoe Binangkang dengan metode Balanced Scorecard ditinjau dari perspektif keuangan dan perspektif proses bisnis internal. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan retrospektif untuk perspektif keuangan dan prospektif untuk proses bisnis internal. Data primer diperoleh dari observasi langsung, wawancara dan data sekunder diperoleh dari laporan administrasi keuangan IFRS dan RSUD Datoe Binangkang. Hasil penelitian menunjukan bahwa pada perspektif keuangan tahun 2019: kontribusi IFRS ke RSUD 73,01%, ITOR 3,65 kali dan average age of inventory 100 hari. Perspektif bisnis internal: Tingkat ketersediaan obat 95%, average dispensing time untuk resep non-racikan 22,17 menit dan resep racikan di IFRS yang biasanya diberikan pada anak, diganti dengan obat-obatan yang sudah tersedia sesuai dengan penyakit yang diderita pasien, komponen informasi obat yang diberikan kepada pasien masih belum memenuhi standar yang telah ditetapkan oleh Permenkes RI No. 73 Tahun 2016. Kesimpulannya yaitu kinerja Instalasi Farmasi RSUD Datoe Binangkang sudah cukup baik, akan tetapi perlu dilakukan perbaikan dalam hal pengendalian persediaan obat, dispensing time dan pelayanan informasi obat. Kata kunci : Kinerja, Instalasi Farmasi RSUD Datoe Binangkang, Balanced  Scorecard


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