Analisis kinerja koperasi Baitul Maal Wat Tamwil (BMT) menggunakan pendekatan metode Balanced Scorecard: Studi pada BMT Kraton dan BMT Wonorejo Pasuruan

ABSTRAK

Metode Balanced Scorecard merupakan system manajemen bagi BMT untuk berinvestasi dalam jangka panjang, untuk pelanggan (Customer), Pembelajaran dan pertumbuhan karyawan, termasuk manajemen (learning and gowth), proses bisnis internal (sistem) demi memperoleh hasil – hasil financial yang memungkinkan perkembanganya organisasi bisnis dari pada sekedar mengelola Bottom line untuk memacu hasil –hasil jangka pendek. BMT mengunakan ukuran financial dan non financial hanya untuk umpan balik taktis dan pengendalian berbagai operasijangka pendek. Balanced Scorecard menekankan bahwa semua ukuran financial dan non financial harus menjadi bagian dari system informasi untuk para pekerja lini depan harus memahami konsekuensi financial berbagai keputusan dan tindakan mereka.

Penelitian ini dilaksanakan di BMT Kraton dan BMT Wonorejo Peneliti ini dilakukan secara deskriptif untuk mengetahui kinerja BMT Kraton dan BMT Wnorejo berdasarkan BCS. Variable peneliti terdiri tas Perspektif keuangan (Current rasio, debt, Profit margin, ROA, ROE), Prespektif pelanggan (kepuasan pelanggan, growth rate and Revenue/ peningkatan dalam pendapatan, Customer satifaction/ tingkat kompalin), Perspektif bisnis internal (Target Pembiayaan/ Yield Rate), Perspektif pembelajaran dan pertumbuhan (Ketidak hadiran karyawan/ Employee Abseenteism, Produktivitas karyawan/ Employee Productivity).

Hasil – hasil penelitian dihasilkan beberapa kesimpulan antara lain (1) Kinerja BMT Kraton dan BMT Wonorejo dengan mengunakan metode Balanced Scorecard mengalami peningkatan dari waktu ke waktu selama periode 2003 – 2007, (2) kinerja BMT Kraton dan BMT Wonorejo berdasarkan pendekatan metode Balanced Scorecard menampakkan adanya perbedaan pada perspektif keuangan, perspektif bisnis internal dan perspektif pembelajaran dan pertumbuhan. Sedangkan pada perspektif pelanggan tidak terlihat adanya perbedaan yang menonjol.

ABSTRACT

Balanced scorecard method is a management system for BMT for a longterm investment, for customers, employees learning and growth, including management (learning and growth), internal business process (system) for getting the financial outcomes that making the growth of business organization happen rather than the simply managing bottom line to push ahead short-term outcomes. BMT uses financial and non financial measurements for tactical feedback and control various short-term operations. Balanced scorecard emphasizes that any financial and non financial measurements must be a part of information system. Frontline workers must comprehend financial consequences of their various decisions and actions.

This research is conducted at BMT Kraton and BMT Wonorejo with customers as the samples consisting of 100 people. This research is conducted descriptively to know the performance of BMT Kraton and BMT Wonorejo based on BCS. The researchers' variables consist of financial perspective (Current ratio, debt, Profit margin, ROA, ROE), customer’s perspective (customer satisfaction, growth rate and Revenue, Customer satisfaction), internal business perspective (Yield Rate), learning and growth perspective (Employees Absenteeism, Employees Productivity).

Research results produced some conclusions; those are: (1) the performance of BMT Kraton and BMT Wonorejo using balanced scorecard method of improved from time to time during period 2003 -2007, (2) Performance of BMT Kraton and BMT Wonorejo based on approach of balanced scorecard method shows differences in financial perspective, internal business perspective and also learning and growth perspective, whereas in customer’s perspective is not seen existence of prominent differences.