Balanced scorecard sebagai alternatif pengukuran kinerja pada Yayasan Pendidikan Islam Pondok Pesantren Manba’ul Ulum Kabupaten Bondowoso

INDONESIA:

Pengukuran kinerja merupakan suatu alat yang bertujuan untuk membantu perusahaan menilai pencapaian suatu strategi melalui alat ukur keuangan dan nonkeuangan. Suatu metode pengukuran kinerja yang menggunakan kedua aspek tersebut adalah metode balanced scorecard. Berdasarkan hal tersebut maka tujuan penelitian ini adalah untuk mengetahui bagaimana kinerja Yayasan Manba’ul Ulum jika diukur menggunakan balanced scorecard. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan dengan cara studi dokumentasi, wawancara, dan metode kuisioner. Metode analisis data yang digunakan adalah dengan mengukur perspektif dalam balanced scorecard yaitu perspektif pelanggan, perspektif keuangan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan.

Hasil penelitian ini menunjukkan bahwa kinerja yayasan Manba’ul Ulum secara keseluruhan sudah sangat baik dan mampu mencapai skor 90%. Pada pengukuran kinerja perspektif pelanggan menunjukkan bahwa kinerja yayasan sudah cukup baik karena mampu memenuhi target baik dari proses akuisisi pelanggan maupun peningkatan kepuasan pelanggan. Pada perspektif keuangan dengan menggunakan rasio efisiensi aktivitas nonprogram, rasio dukungan publik dan rasio efisiensi program sudah dapat dikatakan cukup baik karena walaupun ada rasio yang mengalami fluktuatuf tetapi yayasan masih mampu mendekati target. Dari perspektif proses bisnis internal dapat dilihat bahwa kinerja pada perspektif ini sudah dapat dikatakan sangat baik dalam proses inovasi dan peningkatan pelayan kepada pelanggan. Perspektif pembelajaran dan pertumbuhan menunjukkan bahwa kinerja yayasan pada perspektif ini sudah cukup baik karena sudah mampu mencapai target yang diinginkan baik dari peningkatan kualitas dan kompetensi (Mutu SDM), pembinaan akhlaq maupun peningkatan kepuasan karyawan.

ENGLISH:

Performance measurement is a tool which has a purpose to help a company in assessing the achievement of a strategy through a tool which can measure financial or non financial. A performance measurement method which uses the two aspects of it is balanced scorecard. Based on that matter, therefore the purpose of this research is to know how the performance of Manba’ul Ulum Foundation if measured through balanced scorecard. This research was using a qualitative descriptive approach. The data collection was done through documentation study, interview, and survey. The data analysis method used was measuring perspective of balanced scorecard which were the customer perspective, financial perspective, perspective of internal business and perspective of learning and growth.

The result of this research shows that the overall performance of Manba’ul Ulum Foundation has been very good and has been able to reach 90% score. In the performance measurement by customer perspective showed that the foundation performance has been enough because it was able to fulfilled the target either process of the customers or the increase of customers’ satisfaction. In the financial perspective by using the efficiency ratio of non-program activities, the ratio of public support and ratio of efficiency program had been said enough because although there was a ratio that had volatile, but the foundation still able to approximately reach the target. From the perspective of the internal business process, it can be noted that the performance of this perspective can be said to be very good in the process innovation and services to the customers. Perspective of learning and growth shows that the performance of the foundation in this perspective have had enough because it was able to achieve the target of improving the quality and competence, the development of Akhlaq and an increase in worker satisfaction.