Andriana, Nita (2015) Implementasi balanced scorecard sebagai alat pengukur kinerja manajemen guna mendukung kesinambungan usaha pada restoran Beatus. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Persaingan bisnis yang semakin ketat menyebabkan sistem pengukuran
kinerja yang tradisional yang hanya mengandalkan informasi kinerja keuangan kini
tidak lagi cukup untuk memenuhi kebutuhan manajemen dalam menjalankan
fungsinya. Penelitian ini dilakukan untuk menilai kinerja Restoran Beatus dengan
komprehensif menggunakan konsep Balanced Scorecard (BSC). Kemudian
penelitian ini akan merancang sebuah peta strategi BSC yang akan membantu
perwujudan sasaran strategis perusahaan di masa mendatang. Key Performance
indicator (KPI) yang pada perspektif keuangan menggunakan Return On
Investment (ROI), Profit Margin (PM) dan Sales Growth (SG); pada perspektif
pelanggan menggunakan kepuasan Pelanggan (KP) dan Number of Customer
Complaints (NCC); pada perspektif proses bisnis internal menggunakan rasio
Manufacturing Cycle Effectiveness (MCE) dan Number of Imperfect Product
(NIP); pada perspektif pertumbuhan dan pembelajaran menggunakan Tingkat
Perputaran Karyawan (TPK), Produktivitas Karyawan (PK), dan Kepuasan
Karyawan (KK).
Hasil penelitian menyatakan bahwa kinerja eksternal perusahaan telah
memperoleh predikat baik, yaitu pada perspektif keuangan dan perspektif
pelanggan. Pada sisi lain hasil penilaian kinerja internal perusahaan, yaitu pada
perspektif pertumbuhan dan pembelajaran serta perspektif proses bisnis internal
masih kurang memuaskan, sehingga perlu diperbaiki. Hasil penilaian kinerja yang
didapatkan sebagai hasil penelitian ini dapat menjadi bahan evaluasi kinerja pihak
manajemen Restoran Beatus. Peta strategi yang telah dirancang juga akan
memberikan pedomaan ke arah sasaran strategis yang hendak diwujudkan oleh
perusahaan sehingga kesinambungan usaha Restoran Beatus dapat tercapai.
Penelitian selanjutnya akan lebih baik jika dilakukan sampai pada tahap
pemantauan hasil implementasi Balanced Scorecard, selain itu implementasi
Balanced Scorecard mungkin dapat dilakukan lebih mendalam sampai pada tahap
eksekusi strategi perusahaan / The competition in the business world is becoming increasingly
competitive, traditional performance measurement tools that only rely on financial
performance information is no longer sufficient to meet the needs of management
in carrying out its functions. This study was conducted to assess the performance
of Beatus Restaurant with comprehensive use of the concept of Balanced Scorecard
(BSC). Then this study will design a BSC strategy map which will help the company
to reach their strategic objectives in the future. Key Performance indicator (KPI)
used are Return On Investment (ROI), Profit Margin (PM) and Sales Growth (SG)
to measure the performance of the financial perspective; Customer satisfaction (KP)
and Number of Customer Complaints (NCC) to measure the performance of the
customer perspective; ratio of Manufacturing Cycle Effectiveness (MCE) and
Number of Imperfect Product (NIP) to measure the performance of internal
business process perspective; Employee Turnover Rate (TPK), employee
productivity (PK), and Employee Satisfaction (KK) to measure the performance of
learning and growth perspective.
The result of this study shows that the company’s external performance in
the financial perspective and the customer perspective has gained a good predicate.
In the other side, the results of company's internal performance, in learning and
growth perspective and internal business process perspective assessment are still
unsatisfying. The company's internal performance needs to be improved. The result
of this study can used as material by Beatus Restaurant’s management for
performance evaluation. Strategic map that has been designed will also provide the
guiding toward strategic targets to be realized by the company, so the business
sustainability can be achieved. Further research would be better if it is done at the
stage of monitoring the results of the implementation of the Balanced Scorecard, in
addition to the implementation of the Balanced Scorecard may be made deeper at
the stage of execution of corporate strategy
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Andriana, Nita NIM01220120017 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED Thesis advisor Magdalena, Renna UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | balanced scorecard; penilaian kinerja; peta strategi; kesinambungan; balanced scorecard; performance measurement; strategic map; business sustainability usaha |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 07 Jun 2022 08:16 |
Last Modified: | 07 Jun 2022 08:16 |
URI: | http://repository.uph.edu/id/eprint/47740 |