LUMBANTOBING, JOHANNES PARLINDUNGAN (2018) ANALISIS PERANCANGAN PENGEMBANGAN SISTEM PENGUKURAN KINERJA BERBASIS BALANCE SCORECARD METHOD UNTUK MENINGKATKAN DAYA SAING PADA INDUSTRI MANUFAKTUR FRP (FIBERGLASS REINFORCED PLASTICS) DI PT.GFP. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Measuring the performance of a company can be seen from a financial and non-financial perspective. Financial perspectives can be measured by financial ratios while in a non-financial perspective, performance can be known by measuring the level of clarity of the division of functions and authority in the organizational structure. The concept that combines financial and non-financial aspects is the Balanced Scorecard concept. The purpose of this study was to determine various types of financial ratios and financial performance of PT. GFP and know the performance of PT. GFP is based on the Balanced Scorecard concept. The analytical method used is qualitative analysis including clarification of vision, mission and objectives into the company's plan. While quantitative analysis uses Balanced Scorecard perspective. The results showed that on a financial perspective there was a decrease and increase in some ratios. The ratio that has increased is the Gross Profit Margin Ratio (GPM), the Total Asset Turnover Ratio which shows the ability of PT. GFP in managing the activa owned to create sales. While the ratio that experienced a decline was Return Of Investment (ROI) and Net Profit Margin Ratio NPM). Customer perspective as measured by customer satisfaction shows that most respondents give satisfied answers to the products and services provided by PT. GFP. The perspective of internal business processes shows that the company has implemented various web / online systems in its production programs. The growth and learning perspective shows that the company has implemented various programs and training that help improve employee skills and abilities. Keyword: Performance measurement, Balance Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective and Growth & Learning Perspective Mengukur kinerja suatu perusahaan dapat dilihat dari aspek keuangan dan non keuangan. Aspek keuangan dapat diukur dengan rasio keuangan sedangkan pada aspek non keuangan, kinerja dapat diketahui dengan mengukur tingkat kejelasan pembagian fungsi dan wewenang dalam struktur organisasinya. Konsep yang menggabungkan aspek keuangan dan non keuangan adalah konsep Balanced Scorecard. Tujuan dari penelitian ini adalah untuk mengetahui berbagai macam rasio keuangan dan kinerja keuangan PT. GFP dan mengetahui kinerja PT. GFP berdasarkan konsep Balanced Scorecard. Metode analisis yang digunakan adalah analisis kualitatif meliputi klarifikasi visi, misi dan tujuan ke dalam rencana perusahaan. Sedangkan analisis kuantitatif menggunakan perspektif Balanced Scorecard. Hasil penelitian menunjukkan bahwa pada perspektif keuangan terjadi penurunan dan peningkatan di beberapa rasio. Rasio yang mengalami peningkatan adalah Gross Profit Margin Ratio (GPM), Total Asset Turnover Ratio yang menunjukkan kemampuan PT.GFP dalam mengelola activa yang dimiliki untuk menciptakan penjualan.. Sedangkan rasio yang mengalami penurunan adalah Return Of Invesment (ROI) dan Net Profit Margin Ratio NPM). Perspektif pelanggan yang diukur dengan kepuasan pelanggan menunjukkan bahwa sebagian besar responden memberikan jawaban puas terhadap produk dan pelayanan yang diberikan PT. GFP. Perspektif proses bisnis internal menunjukkan bahwa perusahaan telah menerapkan berbagai sistem web/online pada program-program produksinya. Perspektif pertumbuhan dan pembelajaran menunjukkan bahwa perusahaan telah menerapkan berbagai program dan training yang membantu meningkatkan keterampilan dan kemampuan pegawai. Kata kunci: Pengukuran Kinerja, Balanced Scorecard, perspektif keuangan, perspektif konsumen, perspektif proses bisnis internal dan perspektif pertumbuhan dan pembelajaran
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