scholarly journals MODEL RANCANGAN PENGUKURAN KINERJA DENGAN PENDEKATAN METODE INTEGRATED PERFORMANCE MEASUREMENT SYSTEM

2017 ◽  
Vol 1 (1) ◽  
pp. 33
Author(s):  
Nurul Aziza ◽  
Yusuf Eko Nurcahyo

P2KP adalah Program penanggulangan Kemiskinan di Perkotaan atas prakarsa Departemen Pekerjaan Umum yang kemudian berganti nama menjadi PNPM Mandiri Perkotaan dimana program ini meliputi tingkat kelurahan, kecamatan, kabupaten dan propinsi. Dalam prakteknya, pelaporan kinerja PNPM Mandiri ini masih didasarkan pada laporan review Partisipatif dari masyarakat sebagai bentuk pertanggungjawabannya dimana harus dituntut transparan dan akuntabilitas. Sistem pengukuran kinerja sepeti itu tidak bisa mengukur kinerja organisasi secara pasti dan terukur nilainya. Oleh sebab itu dibuatlah rancangan sistem pengukuran kinerja organisasi dengan pendekatan Integrated Performance Measurement Systems yang mengintegrasikan semua elemen yang terlibat didalam organisasi. Berdasarkan rancangan pengukuran kinerja tersebut dan disimulasikan didapatkan hasil kinerja organisasi dan hasilnya berupa nilai pencapaian yang dapat terukur.

2011 ◽  
Vol 9 (1) ◽  
pp. 16-24
Author(s):  
Yunia Dwie Nurcahyanie

Untuk menjamin kualitas pendidikan di Program Studi Teknik Industri Universitas PGRI Adi Buana surabaya, diperlukan sebuah rancangan sistem pengukuran kinerja (SPK) yang terintegrasi dengan metode IPMS (Integrated Performance Measurement Systems). Dengan metode IPMS, Key Performance Indicators (KPI) Program Studi Teknik Industri ditentukan berdasarkan stakeholder requirement melalui empat tahapan yaitu; identifikasi stakeholder requirement, external monitor, penetapan objectives, dan identifikasi KPIs. Hasil perancangan SPK di Program Studi Teknik Industri Universitas PGRI Adi Buana Surabaya, dapat mengidentifikasi 26 KPIs yang dikelompokkan dalam 9 kriteria kinerja Program Studi Teknik Industri, yaitu; kurikulum, mahasiswa, finansial, SDM, administrasi akademik, proses belajar mengajar, lulusan, evaluasi dan pengendalian, dan masyarakat


2018 ◽  
Vol 11 (1) ◽  
pp. 15
Author(s):  
I Made Dwi Budiana Penindra ◽  
Dewa Made Priyantha Wedagama

Jurusan Teknik Mesin merupakan salah satu jurusan yang terakreditasi A. Jurusan Teknik Mesin Universitas Udayana pada tahun 2016 telah berhasil mempertahankan akreditasi A yang diperoleh sejak tahun 2011. Salah satu penunjang keberhasilan tersebut adalah karena telah dimilikinya sistem pengukuran kinerja yang dihasilkan penulis pada tahun 2015 dimana sistem tersebut telah mampu memantau kinerja jurusan secara berkesinambungan. Walaupun sistem pengukuran kinerja tersebut telah digunakan, tetapi pada implementasinya masih banyak kekurangan yang dimiliki oleh sistem tersebut terutama karena sistem tersebut masih berbentuk manual.  Kekurangan lain juga  dapat dilihat dari hasil penelitian penulis tahun 2016 yang menunjukkan bahwa dari Importance Performance Analysis (IPA) rata-rata persepsi dari mahasiswa sebesar 2,91 masih dibawah rata-rata ekspektasi mereka yaitu 3,14. Pada penelitian ini dilakukan perancangan kembali  sistem pengukuran kinerja yang terintegrasi berdasarkan hasil-hasil penelitian di tahun 2015 dan 2016 dengan metode Performance Prism dimana metode tersebut diintegrasikan dengan beberapa metode yaitu Integrated Performance Measurement Systems (IPMS) di dalam penentuan Key Performande Indicator (KPI) yang menjadi indikator penentu kinerja yang kemudian dibantu menggunakan metode Analytical Hierarcy Process (AHP) di dalam pemberian bobot masing-masing KPI. Setelah KPI memiliki bobot kemudian dilakukan scoring secara menyeluruh dengan Metode Objectives Matrix (OMAX) sehingga dihasilkan angka indeks per periode yang menjadi acuan tingkat kinerja jurusan, serta Traffic Light System (TLS) untuk mengetahui KPI mana yang memerlukan perbaikan berdasarkan warna. Dari hasil penelitian didapatkan hasil Performance Indicator dari periode 1 sebesar 322,8 dan mengalami peningkatan 7,6% dibanding Performance Indicator rata-rata 300. Performance Indicator dari periode 2 sebesar 352,50 dan mengalami peningkatan 9,2% dibanding periode 1. Performance Indicator dari periode 3 sebesar 354,66 dan mengalami sedikit peningkatan 0,61% dibanding periode 2. Performance Indicator dari periode 4 sebesar 354,52 dan mengalami sedikit penurunan 0,04% dibanding periode 3. Performance Indicator dari periode 5 sebesar 573,35 dan mengalami peningkatan 61,73% dibanding periode 4. Performance Indicator dari periode 6 sebesar 606,68 dan mengalami peningkatan 5,81% dibanding periode 5 dan merupakan periode dengan Performance Indicator tertinggi dalam sistem pengukuran ini. Department of Mechanical Engineering Udayana University in 2016 has managed to maintain the A accreditation obtained since 2011. One of the supporting success is because it has owned performance measurement system generated by the author in 2015 where the system has been able to monitor the performance of majors on an ongoing basis. Although the performance measurement system has been used, but in its implementation there are still many shortcomings possessed by the system mainly because the system is still in the form of manual. Another disadvantage can also be seen from the results of research authors of 2016 which shows that from the Importance Performance Analysis (IPA) average perception of students of 2.91 is still below the average of their expectations of 3.14. In this research, re-design of integrated performance measurement system based on the results of research in 2015 and 2016 with Performance Prism method where the method is integrated with several methods of Integrated Performance Measurement Systems (IPMS) in the determination of Key Performande Indicator (KPI) a performance indicator that is then assisted using the Analytical Hierarcy Process (AHP) method in the weighting of each KPI. After KPI has weight then scoring thoroughly with Objectives Matrix (OMAX) method so that the result of index number per period become reference of department performance level, and Traffic Light System (TLS) to know which KPI need improvement based on color. From the research results obtained Performance Indicator from period 1 of 322.8 and increased 7.6% compared to Performance Indicator average 300. Performance Indicator from period 2 amounted to 352.50 and increased 9.2% compared to period 1. Performance Indicator from period 3 was 354.66 and slightly increased by 0.61% compared to period 2. Performance Indicator from period 4 was 354.52 and decreased slightly 0.04% compared to period 3. Performance Indicator from period 5 was 573.35 and an increase of 61.73% compared to period 4. Performance Indicator from period 6 of 606.68 and increased 5.81% compared to period 5 and is the period with the highest Performance Indicator in this measurement system.


2019 ◽  
Vol 14 (12) ◽  
pp. 203
Author(s):  
Pirozzi Maria Grazia ◽  
Agliata Francesco ◽  
Tuccillo Danilo ◽  
Pirozzi Francesco

Purpose: The purpose of this paper is to propose an “Integrated Performance Measurement System” (PMS) addressing the measurement and management of the financial and non-financial performance and “Intellectual Capital” (IC) for the “Small and Medium Entreprises” (SMEs). The paper relies on the “Integrated New Model” (INM) by Pirozzi and Ferulano (2016) that deals with the same task applied to a specific sector. Thus, we propose the modification of the INM model to define a “Renewed and Advanced Model” called “INM*” as integrated PMS for SMEs. Design/methodology approach: We used a qualitative method with an inductive and deductive approach to obtain an advanced model INM*. Thus, the SMEs characteristics are translated in our advanced INM* model according to the INM* structure and the IC framework. Moreover, we integrated in our proposed model INM* the “Strategic Management Accounting” (SMA) and the “Systems of Innovation” (SI) perspectives. Findings: We proposed the advanced model INM* as integrated PMS. This is a model supporting entrepreneurial and innovative SME as well as a conceptual framework summarizing the interactions and the knowledge conversions that occur between the IC components within the innovation processes. Thus, the proposed model is a useful tool for SMEs organizations. Originality/value: The renewed and advanced model INM* is useful in the academic and practical communities. It exhibits the advantages related to the innovative usage of a unique measurement system devoted to accomplish all the measurement tasks activated by SMEs. In addition, two other models are proposed and, in turn, are available for further research.


2002 ◽  
Vol 2 (4) ◽  
pp. 181-187
Author(s):  
K. Johnson

Performance measurement can be an effective tool in driving organization improvement to enable your utility to become more competitive, or improve customer satisfaction. WERF Project #99-WWF-7, Developing and Implementing a Performance Measurement System, is developing performance measurement systems by investigating a number of “best practices” in other industries and implementing selected practices at various water/wastewater utilities nationwide to determine how these practices can be adapted and applied. This joint WERF/AWWARF research project has been underway since mid-1999 to provide methods and tools that enable the utility to develop and implement a performance measurement system based on a demonstrated, proven approach. The Volume I Report summarizes the secondary research and project approach. Well designed, properly implemented performance measurement systems can enable utilities to achieve new levels of performance in terms of efficiency, quality, and effectiveness. Interest in performance measurement is increasing in all competitive businesses and industries today, and has been advanced through concepts such as the Balanced Scorecard. Utilities can employ these same concepts and learn “best practices” from other industries' experiences. While a performance measurement system alone does not improve performance or make a utility competitive, when combined with an appropriate business strategy and performance improvement initiatives, it can drive a cycle of change. A successful performance measurement system combines a holistic approach around improved business practices and effective human/organizational strategies in addition to actual performance information for operational decision-making.


1988 ◽  
Vol 32 (18) ◽  
pp. 1222-1226
Author(s):  
J. I. Martin ◽  
S. T. Breidenbach ◽  
A. P. Ciavarelli

This paper describes methods for developing automated performance measurement systems used with training ranges and simulators. A prototype automated measurement system designed to assess aircrew performance during strike warfare training is presented as an application of this methodology. Methods are also presented for displaying information which is useful in assessing student progress and for diagnosing training results.


2015 ◽  
Vol 5 (4) ◽  
pp. 395-423 ◽  
Author(s):  
Mohamed Hegazy ◽  
Myada Tawfik

Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulations and auditing standards for the provision of non-audit services which may increase the firms’ revenues and profits to help maintain high-quality outputs. Also, the paper provided evidence for the use of non-financial measures in service industry in particular for customers and finance. The unique dilemma in the auditing firms to provide services to satisfy customers yet maintaining distance and independence from them represent an important research question requiring investigation and study. Design/methodology/approach – A review of the literature for performance evaluation in general and in particular BSCs in service industries was made to identify challenges facing auditing firms when measuring their performance. Data were collected using case study approach; two auditing firms, one of the Big 4 and a medium size auditing firm with international affiliation operating in the Egyptian market were selected. Interviews, document analysis and participant observations were used in the analysis of each firm performance measurement system. Findings – The paper suggests that major challenges face auditing firms in measuring their performance mainly the size of the firm and its affiliation with international auditing firm, the qualification and experience of partners and audit managers needed for the design and implementation of a BSC or similar performance measures, the resources required for the introduction of such performance measure and the peculiarity of the auditor and client relationship with the need to maintain independence and confidentiality while providing high-quality services. Although both auditing firms being studied have formal performance measurement systems, they differ in their degree of comprehensiveness. In particular, the performance measurement system of the larger firm is more elaborate than that of the smaller one and both place more emphasis on qualitative measures such as learning and growth and internal business processes than financial measures. Research limitations/implications – Overall, the results have implications for understanding the performance measurement process of auditing firms in general and in particular in an emerging economy such as Egypt. The identification of the challenges facing auditing firms in measuring their performance and how the implementation of BSC can help partners and employees to overcome those challenges will add to the literature for performance evaluation in service companies. Future research should be carried to compare and assess differences between the behavioural aspects of performance measures in auditing firms and possible application of BSC in such firms and those used in services industry. Also, the practicality of implementing a BSC measures for different auditing firms should be investigated further in future research. Originality/value – The research among the first to investigate the challenges facing auditing firms in designing and operating a performance measurement system and to discuss, using case studies, how a BSC could support the auditing firms to overcome such challenges. Further, the research provides insights into performance measures in auditing firms in developing economies like Egypt which are sparse since most studies have been conducted in developed economies. Also, the paper enriches the literature of performance measurement systems in service rather than the manufacturing sector especially for medium and small size firms.


2012 ◽  
Vol 25 (1) ◽  
pp. 71-98 ◽  
Author(s):  
Henri C. Dekker ◽  
Tom Groot ◽  
Martijn Schoute

ABSTRACT This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive compensation. Analysis of survey data of 387 firms shows that more than half of the sample to some extent or fully mixes strategic priorities, while strategic priorities resembling strategic archetypes (primarily low cost or differentiation) populate only 36 percent of the sample. Our analyses support that, as compared to archetypal strategies, pursuing mixed strategies elicits design of more comprehensive and complex PMSs that are aimed at balancing effort and decisions toward the multiple strategies pursued.


2017 ◽  
Vol 18 (2) ◽  
Author(s):  
Siti Zaleha Abdul Rasid ◽  
Nargess Golshan ◽  
Mozhdeh Mokhber ◽  
Gi-Gi Tan ◽  
Nor Aiza Mohd-Zamil

There has been a call for integrating a strategic performance measurement system and enterprise risk management (ERM) as a proposed best practice for risk management. This study examines the effects of ERM and performance measurement systems (PMS) on organizational performance. In addition, this study also examines the effects of a linked ERM-PMS tool on organizational performance. The research method involved administering an online questionnaire survey to 196 public listed firms. The respondents were the head of risk management department of the firms. In the case of ERM and PMS effects on organizational performance, the result of simple linear regression supported the research hypotheses. However the results from the moderated multiple regression which was employed to test the joint effect of ERM and PMS on organizational performance did not support the research hypothesis. Based on the study results it is recommended that firms may practice ERM and PMS separately rather than linking them together, since their integration may complicate the PMS framework. Keywords: Enterprise Risk Management; Performance Measurement System; Balanced Scorecard; Organizational Performance.


2017 ◽  
pp. 1192-1204
Author(s):  
Vinod Kumar Yadav

Increased competition and technological breakthroughs in banking services has sidelined the customer focus and opened new vistas of managing figures of success not only to show past performance rather as a strategy to sustain in business. This has led to many practices in banking as non standardized services. The non- core businesses subsidizing the core businesses on failure fronts also cause this deviation. Performance of any organization is one of the mechanisms to gain people's commitment towards achieving the stated objectives of the organization. This study is an attempt to address the questions, which includes: (a) the different performance measurement systems adopted by Indian companies in banking services; (b) the approaches used to measure the performance of the organization in banking services in India; (c) the different factors distorting the PMS of the organization and (d) the effectiveness of PMS and need for the change in the existing PMS. This study also aims to establish an equation between performance measurement practices and environmental variables in Indian banking services. The primary data as well as secondary data has been used to decipher the trends in performance measurement practices in banking services in India. The empirical study deciphers the trend used to identify the potential of banking services in context of economic and social changes underway in India. Although, banking industry is lagging behind in the level of understanding of performance measurement system, but the sector realizes the importance of effective PMS for the organization. The different banking companies are found to use different approaches to measure the performance. The performance measurement systems adopted by Indian companies are also found to be different than that followed by multinational banks. The role of social, economic and cultural factors is being realized by most of the service providers in India. Therefore, the development of performance measurement practices in this dynamic world is need of banking service business.


2006 ◽  
Vol 14 (03) ◽  
pp. 199-218 ◽  
Author(s):  
TERO VUORINEN ◽  
ELINA VARAMÄKI ◽  
MARKO KOHTAMÄKI ◽  
TIMO PIHKALA

In presenting two perspectives through which SME networking can be discussed, namely a system view and a view that considers networks as entities, this paper aims to contribute to the current discourse on SME network resources. A network-level performance measurement system emphasizes win-win situations in a network between the leader company and the other members of the network. The main objective of the present paper is to develop a measurement system for analyzing the value of resources and competencies in a production network, which can be used to complement existing network-level performance measurement systems. By taking into account the resources in a network environment in this way, the value of the whole network and its resources comes to represent the sum of the resources fit with customer needs, the co-operation ability and willingness of the network, and the entrepreneurial capability of the network to create new business opportunities.


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