EVALUASI IMPLEMEMNTASI BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA PADA PT. BNI (PERSERO) TBK

Razi, Fahrul (2009) EVALUASI IMPLEMEMNTASI BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA PADA PT. BNI (PERSERO) TBK. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Since the performance of a company embraces many broad aspects, the performance measurement based on financial aspects is insufficient to assess the performance of a company. Hence, a balanced scorecard has been a very good device to rise to the challenge. In the balanced scorecard, the company’s performance is measured based on four perspectives, which are a financial perspective, a customer perspective, a perspective of internal business process and a perspective of learning and growth. By using the balanced scorecard, the company will be able to clarify its performance measurements which are broadly in line with its vision and mission. Moreover, the company will be able to focus on its business strategy to achieve the vision and mission. This research is simply a strategic evaluation using a formative approach which emphasizes a process. The source of data in this research comes from interviews, observation, documentation and theoretical literature. This research finds that some performance measurements used by BNI have not reflected as a whole strategy. Furthermore, the information for developing and applying the balanced scorecard has not been completely provided to all levels of units and organizations in BNI. In addition, some factors that are needed to support the successful implementation of the balanced scorecard have not been found yet. Pengukuran kinerja berdasarkan pada aspek keuangan saja diyakini tidak memadai lagi dalam menilai kinerja suatu perusahaan. Kinerja perusahaan meliputi aspek yang sangat luas. Balanced Scorecard menjawab semua tantangan itu. Dalam Balanced Scorecard, kinerja perusahaan diukur dalam empat perspektif kinerja, yaitu perspektif keuangan, perspektif pelanggan, pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Dengan Balanced Scorecard, perusahaan mampu menjabarkan ukuran-ukuran kinerja yang bersumber dari visi dan misi perusahaan. Sehingga perusahaan mampu memberikan fokus pada strategi yang digunakan untuk mencapai visi dan misi tersebut. Penelitian ini adalah penelitian evaluasi strategi yang menggunakan pendekatan penelitian evaluasi formatif yang menekankan pada proses. Sumber dan pengumpulan data dalam penelitian ini berasal dari wawancara, observasi dan dokumentasi serta teori-teori dari literatur. Penelitian ini menemukan bahwa beberapa ukuran yang digunakan oleh BNI belum mencerminkan strategi secara utuh. Di samping itu, informasi perkembangan dan penerapan Balanced Scorecard belum disampaikan secara memadai ke semua tingkatan organisasi, serta beberapa faktor yang diperlukan dalam menunjang keberhasilan penerapan Balanced Scorecard tidak ditemui.

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