RIMO, HAUW SEN (2009) STUDI PENGUKURAN KINERJA NON-FINANSIAL PROSES INTERNAL PADA PERUSAHAAN MANUFAKTUR SKALA BESAR DI INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Dalam pasar yang kompetitif dan masa krisis global ini, perusahaan manufaktur harus lebih lagi memonitor proses internalnya untuk memastikan proses internalnya berjalan dengan efektif dan efisien. Proses internal yang dilakukan perusahaan manufaktur harus sejalan dengan strategi dan tujuan yang ditetapkan perusahaan. Pengukuran kinerja dilakukan untuk memastikan proses internal yang dilakukan perusahaan manufaktur sejalan dengan strategi dan tujuan perusahaan tersebut serta memastikan proses internal memberikan hasil yang optimal. Banyak perusahaan manufaktur di Indonesia meningkatkan sumber daya teknologi mereka dengan mengadopsi Innovative Management Practices (IMPs) dan Advanced Manufacturing Technologies (AMTs) untuk meningkatkan proses internal mereka. Investasi dalam teknologi ini jumlahnya sangat mahal, namun masih banyak perusahaan manufaktur di Indonesia yang tidak melakukan pengukuran kinerja proses internalnya untuk memastikan investasi tersebut tidak sia-sia. Dalam kasus lainnya, perusahaan manufaktur yang mengadopsi IMPs dan AMTs melakukan pengukuran kinerja, tetapi apa yang diukur tidak disesuaikan dengan hasil yang ingin dicapai dari penerapan IMPs dan AMTs tersebut. Pengukuran kinerja yang dilakukan dapat berupa kinerja finansial ataupun kinerja non- finansial. Penelitian sebelumnya yang telah dilakukan memberikan saran agar pengukuran kinerja tidak hanya dari aspek finansialnya saja. Dalam lingkungan persaingan yang kompetitif, masa hidup produk yang lebih singkat serta lingkungan perusahaan dengan IMPs dan AMTs, ukuran-ukuran yang lebih detail dan real time lebih diperlukan untuk memonitor proses internal. Untuk itu pengukuran kinerja non-finansial lebih tepat digunakan untuk mengontrol proses internal perusahaan. Hasil penelitian menunjukan bahwa perusahaan manufaktur skala besar di Indonesia melakukan pengukuran kinerja untuk proses internalnya. Kinerja terpenting bagi perusahaan manufaktur skala besar di Indonesia adalah ketepatan waktu pengiriman produk terhadap waktu yang dijanjikan kepada pelanggan. Perusahaan manufaktur skala besar menerapkan IMPs - Quality Management System (QMS) seperti ISO 9000, ISO 14000 dan lain sebagainya secara luas dan sistematis. Sedangkan AMTs – software yang paling banyak digunakan adalah Material Requirement Planning (MRP)/Manufacturing Resources Planning (MRPII). Dari AMTs – Hardware, Computer Numerical Control (CNC) adalah teknologi yang paling banyak digunakan. Antara penerapan IMPs/AMTs tersebut dengan pengukuran kinerja non-finansial terdapat hubungan positif yang signifikan. Dengan kata lain perusahaan manufaktur skala besar di Indonesia menerapkan IMPs/AMTs untuk meningkatkan kinerja non-finansial proses internal. Kata kunci: pengukuran, kinerja, pengukuran kinerja, perusahaan manufaktur, proses internal, Innovative Management Practices (IMPs), Advanced Manufacturing Technologies (AMTs), finansial, non-finansial In this competitive market and global crisis era, manufacturing firm should pay more attention in their internal process to make sure their internal process run efficiently and effectively. They must do their internal process appropriate with their strategy and objectives. Performance measurement is done to ensure that their internal process aligns with the strategy and the objective, also to ensure the internal process gives optimum results. Many manufacturing firms in Indonesia improve their technologies resources and capabilities by adopting Innovative Management Practice (IMPs) and Advanced Manufacturing Technologies (AMTs) to improve their internal process. The investment in these technologies is very expensive, yet many manufacturing firms do not set performance measurement on their internal process to ensure the investment is not useless. On the other case, the manufacturing firms that adopt IMPs and AMTs set performance measurement on their internal process, but not linked to the objective they want to achieve by implementing IMPs and AMTs they choose. Performance measurement can be done in financial perspective or non-financial perspective. Previous researches recommend that performance measurement should not be done in financial perspective only. In competitive competition, shorter product life cycle and IMPs and AMTs environments, more detail and real time measures are needed to monitor internal process. Thus, it is more appropriate to establish non-financial performance measurement to control internal process. This research’s result shows that manufacturing firms in Indonesia implement non-financial performance measurement on their internal processes. The most important measure for the firms is on time products delivery to the customer as promised. The manufacturing firms in Indonesia implement IMPs - Quality Management System (QMS) like ISO 9000, ISO 14000, etc widely and systematically. While AMTs – software which is commonly implemented by the manufacturing firms in Indonesia is Material Requirement Planning (MRP)/Manufacturing Resources Planning (MRPII). From AMTs – Hardware group, Computer Numerical Control (CNC) is the most common technology implemented by manufacturing firms in Indonesia. There are positive and significant relationships found between IMPs/AMTs implemented with non- financial performance measurement done within the manufacturing firms in Indonesia. In other words, manufacturing firms in Indonesia implement IMPs/AMTs in order to improve non-financial performance in their internal processes. Keywords: measurement, performance, performance measure, manufacturing firm, internal process, Innovative Management Practices (IMPs), Advanced Manufacturing Technologies (AMTs), financial, non-financial
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-553-09-003 |
| NIM/NIDN Creators: | 55307110012 |
| Uncontrolled Keywords: | measurement, performance, performance measure, manufacturing firm, internal process, Innovative Management Practices (IMPs), Advanced Manufacturing Technologies (AMTs), financial, non-financial,pengukuran, kinerja, pengukuran kinerja, perusahaan manufaktur, proses internal, Innovative Management Practices (IMPs), Advanced Manufacturing Technologies (AMTs), finansial, non-finansial. MTI, MAGISTER TEKNIK INDUSTRI |
| Subjects: | 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Pascasarjana > Magister Teknik Industri |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 11 Apr 2022 06:40 |
| Last Modified: | 20 Jul 2022 02:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59752 |
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