Linking the balanced scorecard to strategy case solution. Balanced scorecard method that combines four perspectives are financial perspective and. There are four perspective in the balanced scorecard to measure the performance, financial perspective, customers perspective, internal business, and learning. Pengukuran kinerja dengan bala nced scorecard ita mariza 129 balanced scorecard is causal mo del of lead and lag indicators of performance that demonstrate how changes in one operat ion cause.
To become the winner in this global competition world, the company has to show a performance improvement from period to period. Terdapat empat perspektif dalam balance scorecards to mengukur kinerja, perspektif finansial, perspektif pelanggan, bisnis internal, dan pembelajaran dan. Manages a company strategy, through objectives, measures and targets. Engineering and manufacturing causation research causation philosophy strategic planning business methods. Use of balanced scorecard in a senitation company in southern. The learning and growth perspective the business process perspective the customer perspective. Pengukuran kinerja organisasi dengan pendekatan balanced scorecard pada. Penelitian ini dilakukan untuk mengukur dan menganalisa kinerja di pt. A balanced scorecard bridges the gap between vision and strategy, and execution. Integrasi balanced scorecard dalam pengukuran kinerja perusahaan. Penelitian ini bertujuan untuk mengukur kinerja rumah sakit pku. Libraries and the balanced scorecard librarians like other nonprofit practitioners welcomed the balanced scorecard for its steering away from financial measures as the only indicators of success.
Kualitas informasi dan keamanan sistem informasi membutuhkan pemeliharaan lebih lanjut. Development of a nursing scorecard provides a vehicle to disseminate unit level nursing sensitive outcome data. Unfortunately, in the hurryup 90s, this can often mean a perfunctory effort more designed to sell staff on the idea of a balanced scorecard than to truly solicit their input. Science and technology, general business performance management civil service management employee performance human resource departments computer programs human resource management software mediation. Penelitian ini dilakukan karena sistem pengukuran yang dipakai selama ini hanya mengukur kinerja dari financial perspective. Performance measurement is an essential thing for a company. Third generation balanced scorecards for libraries. Pdf penerapan balanced scorecard untuk menilai kinerja. Pengukuran kinerja, sistem informasi karyawan, it balanced scorecard. Sep 08, 2010 apa itu bsc pengertian bsc balanced scorecard 1. Pengukuran kinerja perusahaan dengan menggunakan balanced. Mar 21, 20 skripsi dengan judul penerapan balanced scorecard sebagai tolak ukurpenilaian kinerja badan usaha berbentuk rumah sakit ini disusun untukmemenuhi syarat dalam memperoleh gelar sarjana ekonami di fakultas ekonomijurusan akuntansi universitas soegijapranata semarang. Pengukuran kinerja dengan balanced scorecard pada pt. This research was conducted to examine the performance of pt.
Use features like bookmarks, note taking and highlighting while reading the balanced scorecard. Bspg is a complete balanced scorecard environment comparable to many similar commercial softwares for measurementbased management, running on postgresql. How do i use a balanced scorecard in an uncertain environment. Pdf pengukuran kinerja perusahaan dengan menggunakan. Pengukuran kinerja dengan balanced scorecard ita mariza 129 balanced scorecard is causal model of lead and lag indicators of performance that demonstrate how changes in one operation cause are balanced by changes in others. The result was used to formulate balanced scorecard so that the differentiation strategy adopted could formulate the goals, mission, and vision of the company.
Measuring company performances using the balanced scorecard bsc is started by doing swot analysis to determine the internal and external factors. This analysis will show the companys current position as well as the strategies that have to be. Many managers believe that if they supplement with a balanced scorecard traditional financial measures with generic, nonfinancial. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs. It also includes a check list you can action immediately. Performance of the company influenced by two factors, internal. Aug 09, 2012 a visual summary explaining the balanced scorecard is and how it relates to business. The balanced scorecard tool was developed by the university of harvard by professor norton kaplan and the executive david norton, and it was defined as a complete tool that translates the vision and strategy of the company in a coherent set of performance measures. Balanced scorecard cara dan tahapan menyusun balanced scorecard 2. Balanced scorecard tidak hanya digunakan sebagai pengukur kinerja perusahaan, tetapi dapat pula digunakan sebagai strategi manajemen perusahaan dan. Jadi, balanced scorecard adalah salah satu metode pengukuran kinerja yang tepat untuk meninjau kinerja perusahaan, tidak hanya dari sisi keuangan, namun. Linking the balanced scorecard to strategy case solution and. A strategy describes how a management team thinks it will achieve its vision of success at some point in the future.
Balanced scorecard mengukur kinerja perusahaan berdasarkan empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif. The balanced scorecard was developed to measure both current operating performance and the drivers of future performance. Balanced scorecard framework 4 perspectives kaizen. Apr 10, 20 download bspg, an opensource balanced scorecard for free.
Perspektif keuangan bsc memakai tolak ukur kinerja keuangan seperti laba bersih dan roi, karena tolak ukur tersebut secara umum digunakan dalam perusahaan untuk mengetahui laba. Sistem pengukuran kinerja dikembangkan berdasarkan empat perspektif balanced scorecard bsc. Performance management and balanced scorecard by prezi user. Building standards balanced scorecard c u s t o m e r f o c u s e d 1. Dengan adanya balanced scorecard sebagai alat pengukur kinerja dapat membantu perusahaan mencapai tujuannya secara efektif dan efisien. Performance management and balanced scorecard by prezi. One of the areas in paper p3 also p6 management accounting risk and control strategy david laws offers his guide to the balanced scorecard and explains why a sound understanding of nonfinancial controls is important for both p3 and p6. Perspektif dalam balanced scorecard adapun perspektifperspektif yang ada di dalam bsc adalah sebagai berikut. Kinerja inkubator bayi dengan pemanas tanpa listrik yang.
Smartdraw includes balanced scorecard templates you can customize and insert into office. Many managers believe that if they supplement with a balanced scorecard traditional financial measures with generic, nonfinancial measures about customers, processes and people. Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility csr terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. From theory to practice farshad akbarzadeh ma student indepartment of business management of islamic azad university of guilan abstract performance management has become a legislative requirement for the private and local sectors. Abstrak balanced scorecard adalah suatu kerangka manajamen yang digunakan untuk mengukur kinerja organisasi. Application of the balanced scorecard in strategy implementation at the kenya commercial bank by driscillah wughanga mghanga a management research project submitted in partial fulfillment for the requirements of the award of the degree of master of business administration, school of business, university of nairobi october, 2010. Create balanced scorecard like this template called balanced scorecard 03 in minutes with smartdraw. Kualitas corporate social responsibility dan penghindaran.
Use of balanced scorecard in a senitation company in. Ekuitas jurnal ekonomi dan keuangan diterbitkan oleh sekolah tinggi ilmu ekonomi indonesia stiesia surabaya secara berkala setiap tiga bulan yaitu setiap maret, juni, september, dan desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem. The node concluded by explaining the balanced scorecard in. P engukuran kinerja diperlukan untuk mengetahui efektivitas dan efisiensi dari implementasi kedua konsep tersebut dalam rantai pasok perusahaan. Penentuan key performance indicator dengan metode balanced. The data were collected from all the respondents, 21 respondents for customers perspective and 38 employees concerning. The theoretical premise upon which this study is based is the contingency theory of management accounting. Dengan ini saya menyatakan bahwa skripsi berjudul evaluasi kinerja pada pt x dengan balanced scorecard adalah benar karya saya dengan arahan dari komisi pembimbing dan belum diajukan dalam bentuk apa pun kepada perguruan. The balanced scorecard concept has become widely recognized and implemented by many companies for strategy management. The node concluded by explaining the balanced scorecard in relation to the from logistics scm210 at university of colorado, boulder. Perancangan sistem pengukuran kinerja pada perguruan.
Today, the nursing scorecard has become a vital tool for the nurse manager, the unit quality council and unit staff. Penilaian kinerja dengan balanced scorecard akuntansi manajemen dan pengendalian dosen. Muhammdiyah delanggu klaten menggunakan metode pengukuran balanced. Eight ways your balanced scorecard should be helping you in an uncertain environment part 2 this article provides four more ways that a good balanced scorecard should be helping you. Bspg is a complete opensource balanced scorecard software system. Kinerja inkubator bayi dengan pemanas tanpa listrik yang dilengkapi unit pemantau suhu dan kelembaban udara an infant incubator utilizing a nonelectrical heater element and an addon temperature and relative humidity controlling unit has been produced. Kaneski, rn, bsn, clinical excellence, edward hospital. Pengukuran kinerja perpustakaan dengan pendekatan balanced. The balanced scorecard suggests that we view the organisation from 4 perspectives, and to develop metrics, collect data and analyse it relative to each of these perspectives. Balanced scorecard back to business strategy presentations home page. Pdf pengukuran kinerja dengan metode balanced scorecard. Jul 12, 2018 eight ways your balanced scorecard should be helping you in an uncertain environment part 2 this article provides four more ways that a good balanced scorecard should be helping you. Perancangan sistem pengukuran kinerja pada perguruan tinggi. To set up strategic management, the institution must exactly recognize the performance level of its organization.
Penerapan balanced scorecard untuk menilai kinerja pt xl axiata tbk dalam mencapai strateginya. Peta strategi berdasarkan hubungan kausal empat perspektif, c. Pdf pengukuran kinerja dengan balance scorecard redaktur. The balanced scorecard is a strategic planning and management system that is used to align business activities to the vision and strategy of the organization, improve communications, and monitor performance against strategic goals. Perancangan model pengukuran kinerja rantai pasok berbasis. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja pabrik gula lestari kertosono apabila diukur dengan menggunakan balanced scorecard. Perusahaan dengan menggunakan balanced scorecard pada. Pengukuran kinerja dengan balanced scorecard, studi kasus pada pabrik gula madukismo dan dimajukan untuk diuji pada tanggal 29 september 2010 adalah hasil karya saya. Pengukuran kinerja perpustakaan dengan pendekatan balanced scorecard. Examination of causeeffect relationships through the. Local experiments in many libraries created a new awareness for performance management and scorecards can be found on library web. Translating strategy into action kindle edition by kaplan, robert s.
Aneka jasa bersama sejahtera using balanced scorecard. The scorecard provides one document for reporting outcome data from multiple sources, which can be easily understood and referenced by all unit level staff giving them concise information about nursing practice on their unit. Penentuan key performance indicator dengan metode balanced scorecard balanced score card bsc is one of the management tools to manage the implementation of strategy, measure the performance beyond mere financials and to communicate the vision, strategy and performance to stakeholders. Download bspg, an opensource balanced scorecard for free. Believes that in the interests of transparency and better reporting, other agencies should emulate the balanced scorecard annexed to the agencys annual report containing performance indicators relating to the agencys resources, payment periods, client perspective and staff attitudes and whose purpose is to provide a comprehensive. Contingency theory emerged in the management literature in the late 1960s and the 1970s, as an alternative to the view of classical management theorists that there was a single best way for managers to achieve efficient organizational operations gerhardy, 2002. Pengukuran kinerja perusahaan melalui pengukuran finansial dalam. In the last article i explained four ways in which your balanced scorecard should be. The role of leadership a special mention is made regarding the leadership role of organizations executive team in the process of implementing the balanced scorecard management system. One method of performance measurement that can be used is the. Balanced scorecard oleh the balanced scorecard institute, adalah sebagai berikut. Ekuitas jurnal ekonomi dan keuangan diterbitkan oleh sekolah tinggi ilmu ekonomi indonesia stiesia surabaya secara berkala setiap tiga bulan yaitu setiap maret, juni, september, dan desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan. Pdf penerapan balanced scorecard untuk menilai kinerja pt. Skripsi dengan judul penerapan balanced scorecard sebagai tolak ukurpenilaian kinerja badan usaha berbentuk rumah sakit ini disusun untukmemenuhi syarat dalam memperoleh gelar sarjana ekonami di fakultas ekonomijurusan akuntansi universitas soegijapranata semarang.
Balanced scorecard dapat digunakan sebagai alternatif pengukuran kinerja perusahaan yang lebih komprehensif dan tidak hanya bertumpu pada pengukuran. Perancangan sistem pengukuran kinerja dengan metode balanced. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs alternatively, you can download the pdf file directly to your computer, from where it. To face globalization era that led to a more competitive, a higher education institution need to set up a strategic management system in order to develop its organization performance to survive and winning the competition. Aurora, novella and rahardja, rahardja 2010 penerapan balanced scorecard sebagai tolak ukur pengukuran kinerja studi kasus pada rsud tugurejo semarang. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi ini tidak terdapat keseluruhan atau sebagian tulisan orang lain yang saya ambil. Next, performance level of institusion represented by 110 scale based on omax. The balanced scorecard is one of the alternative performance measure that aims to combine the size of financial and non financial performance. This measurement is the result of a process based on its mission and strategy of a firm. Balance scorecard mempunyai empat metode sebagai alat pengukuran, finansial, kustomer, bisnis internal, dan pembelajaran dan pertumbuhan. After the performance measurement system designed using balanced scorecard method, the weight of each perspectives, objective criterias, and performance indicators then calculated using ahp method.
Examination of causeeffect relationships through the balanced scorecard strategy map. The role of leadership a special mention is made regarding the leadership role of organizations executive team in the process of implementing the balanced scorecard management system as well as in the operation of this system. Morse, davis, dan hartgraves balanced scorecard is a performance measuresement system that include financial and. Zudia, meirdania and nasir, muhammad 2010 analisis penilaian kinerja organisasi dengan menggunakan konsep balanced scorecard pada pt bank jateng semarang. A visual summary explaining the balanced scorecard is and how it relates to business. Download free ebook, free kpis, dan free powerpoint slides tentang balanced scorecard pada web kami di. Where is the balance scorecard method developed by kaplan and. Pengukuran dan analisa kinerja, balanced scorecard. Scan til mail urllink pdf 300 dpi handelshoyskolen bi. Pengertian balanced scorecard, karakteristik dan prespektif balanced scorecard terlengkap balanced scorecard atau kartu skor berimbang adalah adalah suatu metode pengukuran dan penilaian kinerja suatu perusahaan dengan mengukur empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan. The pdf file you selected should load here if your web browser has a pdf. Using kaplan and nortons book, the balanced scorecard, and other general texts as a guide, the team proceeds to investigate and consult with managers and staff.
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