ANALISIS KINERJA LEMBAGA DAN PENYELENGGARA PENDIDIKAN SWASTA DENGAN METODE BALANCED SCORECARD (STUDI KASUS PADA YAYASAN JAM’IYYATUL HUJJAJ AN-NIZOMIYAH DI JAKARTA)

PURNAMAWURI, YESSI (2015) ANALISIS KINERJA LEMBAGA DAN PENYELENGGARA PENDIDIKAN SWASTA DENGAN METODE BALANCED SCORECARD (STUDI KASUS PADA YAYASAN JAM’IYYATUL HUJJAJ AN-NIZOMIYAH DI JAKARTA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja lembaga dan penyelenggara pendidikan swasta dengan metode balanced scorecard. Balanced Scorecard sebagai analisis kinerja yang inovatif dapat digunakan untuk penyelenggara pendidikan swasta dan kinerja lembaga untuk menuju visi, misi, tujuan dari organisasi tersebut. Penelitian ini adalah penelitian deskriptif kuantitatif berdasarkan data primer dan sekunder yang dikumpulkan terhadap guru, pegawai dan wali murid. Metode ini untuk menguji kinerja yayasan berdasarkan 4 perspektif, yaitu: Perspektif keuangan adalah menggambarkan upaya yayasan untuk memperoleh pendapatan, walaupun sebahagian besar aktivitas yayasan adalah non-profit, namun tujuan organisasi hanya dapat dicapai melalui proses jasa yang berkualitas dengan dukungan finansial yang memadai. Perspektif keuangan diukur menggunakan indikator: 1) Pertumbuhan pendapatan, 2) Pertumbuhan laba, 3) Efisiensi finansial. Perspektif pelanggan adalah melakukan identifikasi pelanggan dan segmen pasar yang akan dimasuki. Perspektif pelanggan diukur dengan dimensi kepuasan pelanggan: 1) Reliabilitas (reliability), 2) Daya tanggap (responsiveness), 3) Jaminan (assurance), 4) Empati (emphaty), 5) Bukti fisik (tangibles). Perspektif proses bisnis internal adalah pengembangan pembelajaran yang berkelanjutan. Pengukuran kinerja perspektif proses bisnis internal dengan pendekatan Balanced Scorecard terhadap aspek: 1) Inovasi, 2) Operasi. Perspektif pertumbuhan dan pembelajaran adalah mengukur hal-hal yang berhubungan dengan sumber daya manusia, sistem dan prosedur. Kinerja ini diukur dengan mengunakan dua tolok ukur: 1) Tingkat kepuasan pegawai, 2) Kemampuan sistem informasi. Berdasarkan hasil penelitian, Aspek perspektif keuangan rata-rata pertumbuhan pendapatan sebesar 13,89%, pertumbuhan laba sebesar 30,61% dan efisiensi sebesar 68,18%, menunjuk yayasan melaksanakan kegiatan operasional secara efisien dan efektif,. Aspek perspektif pelanggan dengan nilai rata-rata 80.81% dapat disimpulkan bahwa kepuasan pelanggan terhadap yayasan baik. Aspek perspektif proses bisnis internal dengan rata-rata skor 4,08 dapat disimpulkan bahwa yayasan terhadap karyawan baik. Aspek perspektif pertumbuhan dan pembelajaran berdasarkan hasil pengukuran dengan total skor 3,36 yang berarti baik sekali. Kata Kunci: Balanced Scorecard, Kinerja Keuangan, Kinerja Pelanggan, Kinerja Proses internal Bisnis, Kinerja Pembelajaran dan Pertumbuhan. This study aims to analyze the performance of institutions and private education providers with a balanced scorecard method. Balanced Scorecard as an innovative performance analysis can be used for private education providers and the performance of institutions towards the vision, mission, goals of the organization. This research is descriptive quantitative research based on primary and secondary data collected towards teachers, employees and parents. This method for testing the performance of a foundation based on four perspectives, namely:Financial perspective is to describe the foundation attempts to obtain revenue, although the greater part of the activity of the foundation is non-profit, but the organization's goals can only be achieved through a process of quality services with adequate financial support. Financial perspective is measured using indicators: 1) revenue growth, 2) earnings growth, 3) financial efficiency. The customer's perspective is to identify the customer and market segments that will be entered. Customer perspective is measured by customer satisfaction dimensions: 1) Reliability (reliability), 2) Responsiveness (responsiveness), 3) Insurance (assurance), 4) Empathy (empathy), 5) Physical evidence (tangibles). Internal business process perspective is the development of continuous learning. Performance measurement, internal business process perspective with the Balanced Scorecard approach to aspects: 1) Innovation, 2) Operations. Learning and growth perspective is the measure of things relating to human resources, systems and procedures. This performance is measured by using two yardsticks: 1) The level of employee satisfaction, 2) The ability of information systems. Based on the research results, the financial perspective Aspect average revenue growth of 13.89%, profit growth of 30.61% and an efficiency of 68.18%, pointing to a foundation carrying out operational activities efficiently and effectively ,. Aspect customer perspective with an average value of 80.81% can be concluded that customer satisfaction good foundation. Aspects of internal business process perspective with an average score of 4.08 it can be concluded that the foundation for good employees. Aspects of learning and growth perspective is based on the measurement results with a total score of 3.36, which means excellent. Keywords: Balanced Scorecard, Financial Performance, Performance Customer, Internal Business Process Performance, Performance Learning and Growth.

Item Type: Thesis (S2)
Call Number CD: CDT-555-15-007
NIM/NIDN Creators: 55513110006
Uncontrolled Keywords: Balanced Scorecard, Financial Performance, Performance Customer, Internal Business Process Performance, Performance Learning and Growth. Balanced Scorecard, Kinerja Keuangan, Kinerja Pelanggan, Kinerja Proses internal Bisnis, Kinerja Pembelajaran dan Pertumbuhan. Auditing, AUDT
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: MYTHA ALVIANA SARI
Date Deposited: 01 Jul 2022 07:01
Last Modified: 01 Jul 2022 07:05
URI: http://repository.mercubuana.ac.id/id/eprint/64295

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