Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2008

Pengukuran kinerja PT. ABC dengan menggunakan balanced scorecard

Jurnal Keuangan dan Perbankan, Volume 6 Nomor 2 Mei 2008
Journal from JIPTUNMERPP / 2010-06-10 02:30:03
Oleh : Osorio Belo Da Piedade , Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2008-05-01, dengan 0 file

Keyword : Performance measurement, balanced scorecard, AHP

Performance Measurement is important thing to do in achieving organizational long term goals. In this research, performance Measurement of PT. ABC aimed at knowing the achieved performance today. By knowing the performance level of PT ABC today, then it is expected the company able to improve its performance better. In the research performance measurement is done by using Balanced Scorecard (BSC) Method and for its analysis by using Analytic Hierarchy Process (AHP). With the method, it is expected the performance able to be measured accurately, so the improvement steps that appropriate with the strategic goals can be done. Based on the measurement by using BSC method, it is obtained 14 KPIs (Key Performance Indicator) for 4 observed BSD perspective (finance, customer, internal business and learning & growth perspective). From 14 KPIs, project division has the most KPI responsibilities, that is 50% (7KPIs), logistic division 21.43% (3KPIs), finance division 14.29% (2KPIs) while the rest 7.14% for HRD and R&D division is 1 KPI respectively. By using AHP and Objective Matrix (Omax), it is obtained weight and score for each BSC perspective, that is finance perspective of 106.33 (43.29%), customer perspective 113.78 (33.66%), internal business perspective 707.26 (16.34%) and learning & growth perspective 80.15 (6.71%). From analysis by using AHP, it is concluded that the company performance still not maximum. It is show by the high value of performance from each perspective, that is: finance perspective of 5.27, customer perspective 6.74, internal business perspective 6.40 and learning & growth perspective 5.75. While performance measurement wholly for the determined perspectives is 5.99. It indicates appropriate with performance score criteria scale, the score is categorized as FAIR. So to improve the performance, the company should focus to project division as the main priority, while the other division become the supporting factors to achieve maximum performance.

Deskripsi Alternatif :

Performance Measurement is important thing to do in achieving organizational long term goals. In this research, performance Measurement of PT. ABC aimed at knowing the achieved performance today. By knowing the performance level of PT ABC today, then it is expected the company able to improve its performance better. In the research performance measurement is done by using Balanced Scorecard (BSC) Method and for its analysis by using Analytic Hierarchy Process (AHP). With the method, it is expected the performance able to be measured accurately, so the improvement steps that appropriate with the strategic goals can be done. Based on the measurement by using BSC method, it is obtained 14 KPIs (Key Performance Indicator) for 4 observed BSD perspective (finance, customer, internal business and learning & growth perspective). From 14 KPIs, project division has the most KPI responsibilities, that is 50% (7KPIs), logistic division 21.43% (3KPIs), finance division 14.29% (2KPIs) while the rest 7.14% for HRD and R&D division is 1 KPI respectively. By using AHP and Objective Matrix (Omax), it is obtained weight and score for each BSC perspective, that is finance perspective of 106.33 (43.29%), customer perspective 113.78 (33.66%), internal business perspective 707.26 (16.34%) and learning & growth perspective 80.15 (6.71%). From analysis by using AHP, it is concluded that the company performance still not maximum. It is show by the high value of performance from each perspective, that is: finance perspective of 5.27, customer perspective 6.74, internal business perspective 6.40 and learning & growth perspective 5.75. While performance measurement wholly for the determined perspectives is 5.99. It indicates appropriate with performance score criteria scale, the score is categorized as FAIR. So to improve the performance, the company should focus to project division as the main priority, while the other division become the supporting factors to achieve maximum performance.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.