DHARMA, PADMANADI VIRIYA (2009) ANALISIS KINERJA PT.PAL DENGAN PENDEKATAN BALANCED SCORECARD PERIODE 2007-2008. S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to assess the performance PT.PAL period 2007-2008 based on the Balanced Scorecard approach. Performance measurement conducted PT.PAL still refers to financial performance alone. Therefore, this research is expected to provide comprehensive information about the actual condition of a company that knows where perspectives that have performed well should continue to be managed carefully and perspective which is still low performers to receive serious attention from management. Variable measurement / assessment of the company's performance includes the financial perspective, the perspective customer, internal business process perspective and the perspective of growth and learning by using KPI Measure activities. The results of analysis of financial statements and financial ratio calculations PT.PAL compared with the technical standards of performance appraisal Primary Industry Wood Forest Product (IPHHK) shows the weighted value of financial performance on average (liquidity, solvency and profitability) are relatively high (121%) when compared IPHHK assessment standards (68%) and Return on Assets (6%) larger than the standard indicators IPHHK assessment (5%). This means the company's financial performance, including categories of healthy and better than IPHHK. Non-financial data analysis shows operational performance is still in relatively good category and the potential for increased (the average value of 3.26 in 5 Likert scale), therefore the management should give serious attention to the operational performance especially in relation to customers, yield and productivity. Results of measurement / assessment with the Balanced Scorecard approach in the 2007-2008 period PT.PAL indicate that financial performance still has great potential to increase profits if its operational performance improved by making a relevant management policy. Keywords: financial perspective, customer perspective, internal business process perspective and learning and growth perspective Penelitian ini bertujuan untuk mengkaji kinerja PT.PAL periode 2007- 2008 berdasarkan pendekatan Balanced Scorecard. Pengukuran kinerja yang dilakukan PT.PAL masih mengacu pada kinerja keuangan saja. Oleh karena itu hasil penelitian ini diharapkan dapat memberikan informasi yang komprehensif tentang kondisi perusahaan yang sebenarnya sehingga diketahui perspektif mana yang telah berkinerja baik harus terus dikelola dengan cermat dan perspektif mana yang masih berkinerja rendah agar mendapat perhatian serius dari pihak manajemen. Variabel pengukuran/ penilaian kinerja perusahaan mencakup perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran dengan menggunakan KPI Measure activities. Hasil analisis laporan keuangan dan perhitungan rasio keuangan PT.PAL dibandingkan dengan standar teknis penilaian kinerja Industri Primer Hasil Hutan Kayu ( IPHHK) menunjukkan nilai bobot kinerja keuangan rata-rata (likuiditas, solvabilitas dan rentabilitas) yang relatif lebih tinggi (121%) jika dibandingkan dengan standar penilaian IPHHK(68%) dan Return on Assets (6%) lebih besar dari indikator standar penilaian IPHHK (5%) . Hal ini bermakna Kinerja keuangan perusahaan termasuk kategori sehat dan lebih baik dari IPHHK. Analisis data non keuangan menunjukkan kinerja operasional masih dalam kategori relatif cukup baik dan berpotensi untuk ditingkatkan (rata-rata nilainya 3,26 dalam skala Likert 5), oleh karenanya pihak manajemen harus memberi perhatian serius kepada kinerja operasional khususnya menyangkut pelanggan, rendemen dan produktivitas. Hasil pengukuran/ penilaian dengan pendekatan Balanced Scorecard pada PT.PAL periode 2007-2008 mengindikasikan bahwa kinerja keuangan masih memiliki potensi besar untuk meningkatkan laba jika kinerja operasionalnya diperbaiki dengan membuat kebijakan manajemen yang relevan. Kata kunci: perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-09-002 |
| Call Number: | TA/10/001 |
| NIM/NIDN Creators: | 55507110002 |
| Uncontrolled Keywords: | perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 24 Jun 2010 09:45 |
| Last Modified: | 08 Aug 2022 09:19 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/38189 |
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