Pengukuran kinerja dengan pendekatan Balanced Scorecard :: Studi kasus pada Balai Pelatihan Distamben Propinsi Riau tahun 2003-2005
SUSKA, Dewi, Sri Handaru Yuliati, MBA
2006 | Tesis | Magister Ekonomika PembangunanSalah satu teknik pengukuran kinerja yang powerful dewasa ini adalah teknik Balanced Scorecard. Balanced Scorecard dinilai cocok untuk organisasi sektor publik karena Balanced Scorecard tidak hanya menekankan pada aspek kuantitatif-finansial tetapi juga aspek kualitatif dan nonfinancial. Balanced Scorecard merupakan suatu sistem pengukuran kinerja yang komprehensif, seimbang, koheren, dan terukur yang mencakup empat perspektif yaitu : perspektif keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan pertumbuhan. Analisis data dilakukan secara deskriptif kualitatif dengan cara menganalisis indikator kinerja yang digunakan oleh Balai Pelatihan, menyesuaikan indikator kinerja yang digunakan ke dalam empat perspektif Balanced Scorecard, menganalisis hubungan antara visi, misi, tujuan sasaran strategik dan ukuran kinerjanya. Tujuan penelitian adalah menyusun pengukuran kinerja Balai Pelatihan dan mengukur kinerja Balai Pelatihan Pertambangan dan Energi Provinsi Riau dengan pendekatan Balanced Scorecard. Hasil penelitian menunjukkan bahwa terdapat hubungan antara visi, misi, tujuan, strategi, dan sasaran-sasaran strategik. Sasaran strategik Dinas Pertambangan dan Energi telah menunjukkan sasaran stategik yang memperhatikan aspek keuangan dan non keuangan, serta aspek internal dan eksternal. Belum semua sasaran strategik Balai Pelatihan mempunyai ukuran kinerja. Ukuran kinerja yang digunakan untuk menilai kinerja Balai Pelatihan sudah komprehensif, namun belum semua menunjukkan hubungan sebab akibat antara ukuran kinerja yang menghasilkan kinerja pelanggan. Pencapaian pengukuran hasil kinerja Balai Pelatihan Pertambangan dan Energi Provinsi Riau dengan pendekatan Balanced Scorecard mencakup empat perspektif yaitu : perspektif keuangan pencapaian hasil kinerjanya dinilai kurang baik karena penambahan dana tidak diimbangi dengan jumlah tutor, jumlah panitia. Untuk perspektif bisnis internal pencapaian hasil kinerja dinilai kurang baik karena turunnya kegiatan yang dilaksanakan dan naiknya jumlah peserta diklat, perspektif pertumbuhan dan pembelajaran pencapaian hasil kinerjanya dinilai kurang baik karena kurangnya jumlah theodolit dan gps. Untuk perspektif pelanggan pencapaian kinerja dinilai baik karena penambahan jumlah peserta bidang teknis.
One technique of performance measurement which powerful these days is the technique of balanced scorecard. Balanced Scorecard is considered to be suited for public sector organization because balanced scorecard not only emphasize at the quantitative-financial aspect but also qualitative and non financial aspects. The Balanced Scorecard is a performance measurement system that has characteristics comprehensinsive, balanced, coherent, and measurable, and cinsist of four perspectives: financial, customer, internal business process, learning and growth. Data analysis were conducted qualitative-descriptively by analyzing the performance indicators used by Balai Pelatihan Pertambangan dan Energy Provinsi Riau, accommodating the performance indicators into four in perspectives of balanced scorecard, analyzing the relation between strategic vision, mission and objectives, strategic target and its performance measure.The research objective is to compile the performance measurement indicators and measure the performance of Balai Pelatihan Pertambangan dan Energi Provinsi Riau using the Balanced Scorecard approach. Result of the research showed be conclude that there were relationship among vision, mission, strategic objectives. Balai Pelatihan Pertambangan and Energi strategic objective in financial and non-financial aspect, internal and external aspect. Strategic objective have not performance measures. Performance measures that is used to evaluate Balai Pelatihan Pertambangan and Energi performance have not yet indicated balancing and couse-effect relationship to achieve outstanding customer. That the attainment of performance measurement of Balai Pelatihan Pertambangan and Energi Provinsi Riau using the Balanced Scorecard approach consist of four perspectives which are : attainment Finance which the result of its performance was assessed unfavorable because the addition of fund was not followed with addition of tutor amount, and committee. For the perspective of Internal Business the performance attainment were assessed unfavorable, because the decreasing activities performed and increased number of apprentices. In perspective of Growth and Learning, the result of its performance attainment was assessed unfavorable, because there are lack of theodolit and gps quantity. For the Customer the performance attainment was assessed favorable because it is due to addition of the technical area apprentices.
Kata Kunci : Pengukuran Kinerja,Balanced Scorecard,Balanced Scorecard,Balanced Scorecard, comprehensive, balanced, coherent, measurable