Analysis of the implentation of balanced scorecard as performance measurement in PT. Angkasa Raya Farma in Jakarta = Analisis implementasi balanced scorecard sebagai pengukuran kinerja pada PT.Angkasa Raya Farma di Jakarta

Lita, Fenny (2012) Analysis of the implentation of balanced scorecard as performance measurement in PT. Angkasa Raya Farma in Jakarta = Analisis implementasi balanced scorecard sebagai pengukuran kinerja pada PT.Angkasa Raya Farma di Jakarta. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this study was to analyze the performance measurement PT.Angkasa Raya Farma. To achieve these objectives, the research was conducted with analytical methods of measuring the performance of each perspective is the perspective of financial, customer, internal business processes and learning and growth. Authors performed measurements on PT.Angkasa Raya Farma in Jakarta using the data in 2009 and 2010 in the financial perspective in analyzing and using data for other perspectives on the enterprise and learning and growth perspective of the calculations using a questionnaire distributed to 49 employees and is tested through test validity and reliability of the results of the questionnaire. From the results of analytical measurements that have been made known that the performance PT.Angkasa Raya Farma as a whole is quite good, it is intended that an increase from their financial perspectives, such as ROE, ROA, profit margin and gross margin,but another ratio in company still under average in typical industry. At the customer's perspective of the number of complaints decreased by three cases from 2009 to 2010. In the internal perspective of business cost efficiency decreased as much as 3%, as well as on learning and growth perspective an increase in the number of hours of programs as much as 192-hour training and retention of employees decreased by 5.43% and the presence of test reliability and validity of the formula using Pearson product correlation and cronbach alpha that show the results of the questionnaire is valid and with an cronbach alpha level of 0.743. In addition there is also the perspective that has not reached target as specified. Overall implementation of balanced scorecard PT.Angkasa Raya Farma haven’t optimal, therefore expected to pay more attention to the perspectives that decreased and have not reached the target set in order to create optimal performance both in terms of financial and non-financial / Tujuan dari penelitian ini adalah untuk menganalisis pengukuran kinerja PT.Angkasa Raya Farma. Untuk mencapai tujuan tersebut, maka penelitian ini dilakukan dengan metode analisis berupa pengukuran kinerja dari masing-masing perspektif yaitu perspektif keuangan, pelanggan, proses internal bisnis dan pembelajaran dan pertumbuhan. Penulis melakukan pengukuran pada PT.Angkasa Raya Farma di Jakarta dengan mengunakan data tahun 2009 dan 2010 di dalam menganalisis perspektif keuangan, dan untuk perspektif lainya mengunakan data perusahaan dan pada perspektif pembelajaran dan pertumbuhan adanya perhitungan mengunakan kuesioner yang disebarkan kepada 49 karyawan dan diuji melalui uji validalitas dan reliabilitas terhadap hasil kuesioner. Dari hasil analisis pengukuran yang telah dilakukan diketahui bahwa kinerja PT.Angkasa Raya Farma secara keseluruhan cukup baik, hal ini ditujukan bahwa adanya peningkatan dari masing-masing perspektif, seperti ROE, ROA,Profit margin dan Gross margin,akan tetapi rasio perusahaan masi dibawah rata-rata rasio industri sejenis.Pada perspektif pelanggan adanya jumlah komplain yang berkurang sebanyak tiga kasus dari tahun 2009 ke 2010. Pada perspektif internal bisnis adanya efisiensi biaya yang turun sebanyak 3%, serta pada perspektif pembelajaran dan pertumbuhan adanya peningkatan jumlah jam program pelatihan sebanyak 192-jam dan retensi karyawan berkurang sebanyak 5,43% serta adanya uji reliabilitas dan validitas yang mengunakan rumus pearson product moment correlation dan cronbach alpha yang menunjukan hasil kuesioner valid dan dengan tingkat cronbach alpha 0,743.Selain itu terdapat juga perspektif yang belum mencapai target seperti yang ditentukan. Secara keseluruhan implementasi Balanced Scorecard pada PT.Angkasa Raya Farma belum optimal, oleh karena itu perusahaan diharapkan menaruh perhatian lebih terhadap perspektif yang mengalami penurunan dan yang belum mencapai target yang ditentukan guna menciptakan kinerja yang optimal baik dari sisi keuangan maupun non-keuangan.

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