Penerapan model pengukuran kinerja Balanced Scorecard pada unit Sapronak KAN Jabung Malang

ABSTRAK

Dewasa ini dunia bisnis telah mengalami perkembangan sehingga tercipta kondisi persaingan yang semakin kompetitif. Salah satu factor penting yang digunakan untuk menilai keberhasilan perusahaan adalah pengukuran kinerja perusahaan. Pengukuran kinerja dalam system tradisional biasanya hanya menggunakan ukuran keuangan saja, sedangkan balanced scorecard mempunyai tujuan dan pengukuran yang tidak hanya merupakan ukuran-ukuran keuangan tetapi juga non- keuangan. Oleh karena itu penelitian ini bertujuan untuk mengetahui bagaimana kinerja unit usaha Sapronak KAN Jabung dengan menggunakan model pengukuran Balanced scorecard.

Penelitian ini bersifat kualitatif deskriptif, dengan alat analisis yang digunakan meliputi perspektif keuangan terdiri dari Rasio Likuiditas, ROI (Return On Investment), Profit Margin On Sales, Growth Rate In Sales. Perspektif pelanggan terdiri dari Customer Retention, Number Of New Customer, On Time Delivery, Number Of Complain. Perspektif proses bisnis internal terdiri dari Cycle Time, Yield Rate. Perspektif belajar dan berkembang terdiri dari Employee Productivity, Employee Turn Over, Absenteeism.

Hasil pengukuran kinerja dari perspektif keuangan cukup sehat, tercermin dari ketiga indikator yang meskipun sempat mengalami penurunan tetapi tahun 2007 mengalami kenaikan. Perspektif pelanggan kinerjanya sehat, tercermin dari pada indikator dari tahun 2003, 2004 dan 2005 mengalami peningkatan, meskipun pelanggan lama sulit dipertahankan. Perspektif proses bisnis internal kinerjanya cukup sehat, meskipun Yield Rate mengalami penurunan pada tahun 2007. Perspektif belajar dan berkembang kinerjanya cukup sehat, hanya saja perlu membenahi tingkat absensi karyawan.

ABSTRACT

Today, business life has been developing even creating competition condition competitively. One of the significant factors used to evaluate a company success is measuring the company performance. Performance measurement in traditional system usually only uses financial measurement, meanwhile balanced scorecard has the aim and its measurement is not only financial measurements but also non-financial. That is why this research has the objective to know how the endeavor performance unit of KAN Sapronak of Jabung by using measurement model balanced scorecard.

This research is descriptive qualitative, by analysis instrument used includes financial perspective consisting of Liquidity Ratio, ROI (Return On Investment), Profit Margin On Sales, Growth Rate In Sales. The customer perspective consists of Customer Retention, Number of New Customer, On Time Delivery, and Number of Complain. The internal business process perspective consists of Cycle Time, Yield Rate. The learning and improvement perspective consists of Employee Productivity, Employee Turn Over, and Absenteeism.

The result of performance measurement from financial perspective is good enough, it is shown on the three indicators which although ever got decreased, but year 2007 got increased. The performance of customer perspective is good, it is shown on the indicator from year 2003, 2004 and 2005 got increased, although the old customers cannot be kept. The performance of internal business process perspective is good enough, even Yield Rate got decreased on year 2007. The performance of learning and improvement perspective is good, it is just needed to evaluate the staff absences level.