scholarly journals PERACANGAN INSTRUMEN PENGUKURAN KINERJA USAHA UKM KALEM COFFEE DENGAN PENDEKATAN BALANCED SCORECARD

MANAJERIAL ◽  
2019 ◽  
Vol 6 (01) ◽  
pp. 9
Author(s):  
Nur Elisa Faizaty ◽  
Yanuar Trisnowati ◽  
Atika Anthony ◽  
Eka Desy Aminah Sari

Performance management is intended to improve the strategic focus and effectiveness of the company by ensuring continuous improvement in individual and team performance. The most popular approach used is the BSC (Balanced Scorecard). Coffee shop "Kalem Coffee" wants to develop their business, therefore in this study we want to design a performance measurement instrument Kalem Coffee using BSC. The initial stage in designing a performance instrument is to conduct internal and external analysis in order to know the business position in the industry and what strategies should be used. The SWOT approach is used in internal and external environmental analysis. From the SWOT analysis, it is known that Coffee Sugar is in quadrant IV position. The strategy that should be applied is diversification. This strategy requires Kalem Coffee to make a difference with similar businesses to bring greater opportunities for business to take place. The next stage is the formulation of strategic objectives. The strategic objectives designed are; (1) increase in profit, (2) increase customer loyalty, (3) improve relations with new customers, (4) develop quality products with innovation, (5) develop good and quality services, (6) increase employee job satisfaction, (7) improvement of employee skills, and (8) Knowledge of employee knowledge. The eight strategic objectives are translated into 2 financial perspective Key Performance Indicators (KPI), 3 KPI internal business processes, 4 KPI customer perspectives, and 5 KPI growth and learning perspectives, with the target of each KPI set based on discussions with Kalem Coffee owners.

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>


2014 ◽  
Vol 5 (2) ◽  
pp. 49-53
Author(s):  
Hudiarto Hudiarto ◽  
Fury Arifin

Changing of country’s leadership will affect state policy in Indonesia. It will automatically change its policies and  business processess gradually to make it more clean, well controlled, and more transparant. In this case, it might affect some companies that previously their business rely on the power of negotiation business practice and relationships for achieving a project. That companies will start losing their customers especially from the government and state-owned bank (SOEs) in the future. PT. DXY is a medium scale company engaged in mining industry, particularly in supplying various type of heavy equipments and other support services. The shareholders and the board of directors aware of this situation and they are ready to find a way to transform. Through various stages of approach, especially in usage of the IS / IT from Primozic, SWOT Analysis, Balanced Scorecard, and New Information Economics, they drafted business plans, and information systems and technology (IS/IT) strategies so that the company can still exist and even be able to occupy higher position in the competition of the industry. One that can be addressed here is the new Balanced Scorecard that is used   as the benchmark performance management at the company for the first time. Changes in business processes as well as investments in the near future on the IS/IT cover human resource (HR) and customer resource management (CRM) applications along with forming computer networking. It is believed to be able to change the position of the use of IS/IT from what is now saving money becoming making money. Index Terms: balance scorecard, information system and technology, make money, save money, state policy.


2015 ◽  
Vol 48 (2) ◽  
pp. 109-120 ◽  
Author(s):  
S. Brezuleanu ◽  
Carmen Olguţa Brezuleanu ◽  
I. Brad ◽  
T. Iancu ◽  
A. Ciani

AbstractThe performance management is a strategic and integrated approach for long-time success of the activity of agricultural companies, by improving the performance of the organization, teams and individuals. In search of success, the performance management uses a variety of models, techniques and methods, some taken from other systems and improved and others of its own, focusing on strategy and differentiating features that provide a strong competitive advantage. The Balanced Scorecard (BSC) model identifies several dimensions of the organization, representing areas where organizations need to achieve results at department, team or individual level. According to the type of the agricultural company, there can be esential financial aspect, customers, internal processes, knowledge and learning, service quality, market share etc. The company under study, S.C. Agrocomplex Lunca Paşcani S.A., is representative in terms of ownership, farm and profile of the agricultural production in Moldavia region. According to the methodology developed, starting from the strategy of S.C. Agrocomplex Lunca Paşcani S.A. we identified the strategic objectives for each situation and the level of reaching the objectives using several indicators. In the second stage of the BSC analysis, the indicators are defined according to the management priorities of S.C. Agrocomplex Lunca Paşcani S.A. in four categories, corresponding to the four dimensions of the classical model: customer perspective, perspective of processes within the company, employee perspective and financial perspective


2019 ◽  
Vol 1 (1) ◽  
pp. 26
Author(s):  
Yakobus Teofilus ◽  
Anas Lutfi

The business environment today in Indonesia is shifting to a whole new level of measuring its performances. Rather than only one financial perspective which causes evaluating the customer's needs, the internal processes, and the human resources separately, the company must have a comprehensive tool to link its vision and missions into strategies that can be implemented and measured. This research aims to analyze and explore the linkage of vision, missions into strategy map, also a measurement of performances at the company using SWOT analysis, TOWS analysis, IE matrix, and Balanced Scorecard analysis. This research presents that balanced scorecard measurement could give benefits by exploring the non-financial perspectives that enable the company to create strategic alignment between strategic objectives that link the company’s vision and missions into strategic outcomes and performance driver so can boost the company’s performance.


2019 ◽  
Vol 1 (1) ◽  
pp. 118
Author(s):  
Christian Chandra Kusuma ◽  
Carunia Mulya Firdausy

This research objective is aimed to analyze and evaluate the internal and external factors of the company and to design the balance scorecard as an alternative of performance measurement tools to support the company’s vision, mission, and strategy to achieve competitive advantage. The internal and external factors are to knowing what are the strengths and weaknesses of the company, also the opportunities and threats from the outside of the company. Based on the SWOT analysis, PT Kirana Megatara can identify the key success factors to compete with other companies in the same industry. Balanced Scorecard enables companies to record financial performance results as well as monitor progress in building the company's ability and to obtain intangible assets that required for future growth. Balance scorecard measures the performance of companies on the four perspectives of balanced: financial, customer, internal business processes, and learning growth to create strategy maps of the company. Based on the balance scorecard analysis, the current performance in PT Kirana Megatara is more focusing on financial perspective, which are growth of the sales and profitability increment. To achieve long term objective, PT Kirana Megatara should also concern of the other three perspectives of balance scorecard. 


2016 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Rizka Herjayanti ◽  
Rovila El-Maghviroh

The purpose of this study is to design a Balanced Scorecard performance measurement that is integrated with Six Sigma methods in PT Jasuindo Tiga Perkasa, Tbk. Balanced Scorecard is a performance measurement method that includes the measurement of four perspectives; financial perspective and the other three non-financial perspectives (customer perspective, internal business processes perspective, and learning and growth perspective). This measurement method is integrated with DMAIC process (definition, measurement, analysis, improvement, control). Analysis technique is to identify the vision, mission, objectives, SWOT analysis and company strategy. Based on the measurement using key performance indicators of each perspective, the analysis is done in case of the decrease in performance, and focuses on finding control and solution to improve the performance. This study also measures the level of Six Sigma, where the company managed to achieve sigma level of 6.20, or 99.999869%. The re-sults obtained from the measurement are in accordance with the key performance indi-cators in which 1) there is an increase in financial perspective 2) there is a decrease in customer perspective, 3) there is an increase in internal business process perspective, and 4) there is a decrease in learning and growth perspective.


2015 ◽  
Vol 1 (7) ◽  
pp. 43
Author(s):  
Olena Burunova ◽  
Sergii Gushko ◽  
Volodymyr Kulishov

The paper investigates the process of strategic management and missions of a multinational corporation on the basis of the model of the balanced scorecard (BSC) formation. Due to the trends in modern management, the development of a company’s strategy, and the estimation of its efficiency are carried out with increasing frequency by means of scorecards. Thus, the aim of the research is to explore the paradigm of strategic management of multinational corporations within the framework of implementation of the model of an enterprise scorecard in an ERP system. The topicality of the research is determined by the necessity to implement the worked out in detail monitoring of company’s activity in a strategic focus, which will allow increasing the operationability and efficiency of administrative decisions and controlling the most essential financial and non-financial performance indices. In the course of work, the authors were guided by the principles of systemic and dialectical approaches to explore the problem. Thereat methods of logic and factor analysis, swot analysis, scenario planning, approaches to grouping, comparison, generalization, interconnection of the theoretical and practical aspects of the work of multinational corporations were used. They serve to deepen the theoretical and methodological aspects referred to the formation of the accounting and analytical information and implementation of the balanced scorecard model in the process of institutionalization of informative economy. It is well-proven that optimization of a business strategy of companies contributes to realization of the information support mechanism of the accounting and analytical systems under the condition of ERP introduction- systems for the improvement of methods of accounting, control and analysis. It gives an opportunity to efficiently manage the resources of corporations, to regulate their production load, to control quality and push their products forward to foreign markets. It has been found out that, taking into account these tendencies, it is possible to construct a pay card of the system of indices according to the levels of acceptance of administrative decisions on the basis of all main business processes of a corporation.


Author(s):  
Aleksander Janeš ◽  
Armand Faganel

The purpose of this chapter is to propose a framework that is supporting achievement of the sustainable strategy of the organization. The research frames the methodology that integrates project management and Balanced Scorecard (BSC) in the management system of the organization. In this applicative project research, the authors identified and analyzed the Key Performance Indicators (KPIs) that significantly contribute to the benefits of the business processes exploitation. The involved company executes monitoring of its business performance in the four perspectives of the BSC. With this case study, the authors attempted to get deeper understanding, and to clarify and evaluate the causalities between strategic goals and their respective KPIs. For this purpose, they developed an Error Correction Model with which they performed application on the KPIs and estimated short and long term effects between them. The developed model also supports improvements of the performance management system and monitoring of projects.


Author(s):  
Pauline Ratnasingam

Web services quality have become a significant part of small businesses who use it to facilitate the seamless flow of business transactions and financial growth. While previous research focused on the technological, operational and infrastructure capabilities such as; reducing the cost of application development, systems integration and increasing interoperability among heterogeneous software components, applications and platforms. Small businesses on the other hand, are often more challenged than larger firms by resource constraints such as; lack of financial capital, and technical or managerial skills. Further, they are often confronted with the reality of their business performance. “If you can't measure it, you can't manage it,” since effective performance management requires accurate performance measurement. The author applies the integrated evolved Enterprise-Define, Measure, Analyze, Improve and Control (E-DMAIC) balanced scorecard methodology to examine web services quality in a small business firm. The integrated framework applies the traditional balanced scorecard four perspectives namely; learning and growth, internal business processes, customer and financial perspectives and the nine stages of the E-DMAIC balanced scorecard approach along with quality indicators. The new approach serves three purposes; first, as a measurement system monitoring performance and the quality of their goods and services. Second, as a communication tool providing diagnostic feedback of their performance, and lastly, as a strategic management system focusing on the small business visions. The author then tests the framework via an exploratory case study and reports the findings. The findings contribute to guidelines that will inform, educate and promote small businesses on the importance of web services quality.


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