Kemungkinan Penerapan Balanced Scorecard sebagai Sistem Pengukuran Kinerja di dalam Perusahaan: studi kasus pada Diamond Supermarket dan Departement store Yogyakarta

Handewi, Wuri, Drs. Herman Legowo, M.Si., Ak.

2008 | Skripsi | S1 Extention - Accounting

Pengukuran kinerja dengan hanya menggunakan aspek keuangan saat ini dirasa tidak lagi memadai, karena tidak dapat memberikan gambaran riil mengenai perusahaan. Balanced Scorecard sebagai pengukuran kinerja yang tidak hanya mengukur dari aspek keuangan sekaligus juga aspek non keuangan dapat memenuhi kebutuhan tersebut. Dalam penelitian ini, penulis meneliti kemungkinan penerapan Balanced Scorecard sebagai sistem pengukuran kinerja perusahaan. Dalam kasus ini, Diamond Supermarket Yogyakarta akan diukur menggunakan Balanced Scorecard dengan menggunakan empat perspektif didalamnya yaitu: perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pertumbuhan dan pembelajaran. Dari hasil penelitian dapat dilihat bahwa dari perspektif keuangan ternyata kinerja perusahaan kurang optimal. Sedangkan ketiga perspektif lain dapat disimpulkan telah memiliki kinerja yang baik. Meskipun perusahaan dirasa masih perlu melakukan beberapa perubahan dalam usahanya untuk menjalankan strategi bisnis dan mencapai tujuan yang diinginkan. Key Word: Balanced Scorecard, Pengukuran kinerja, Perspektif, Perusahaan

Performance Measurement system which only use financial aspect is insufficient for current time. This performance measurement system is not able to give the real figure about what happened in the company. Balanced Scorecard try to answer the problem by using not only financial but also non financial aspect to measure the company's performance.

Through this research, the author try to make a research about the opportunity to applicant Balanced Scorecard as a performance measurement system in the company. Diamond Supermarket and department store Yogyakarta, is a retail company that will be measure in this research. Balanced Scorecard using four different perspective to measure the company's performance. Which are: Financial perspective, customer perspective, internal business perspective and learning and growing perspective. The result shows that the company's performance from the financial perspective is not yet optimal and it needs to be improve. From the customer perspective it could be seen that the customer satisfaction, the company's ability to hold the loyal customer and get the new one, are several basic of measurement the company could fulfill. Internal business perspective shows the company try to do the best effort to make continuous innovation, operation and after sales service the company gives to customer. From the whole research, it can be concluded that Diamond Supermarket and Department Store Yogyakarta has a good performance. Otherwise, the company still needs to run several changes in order to do the business plan and aim its goal.

Key Words: Company, Performance Measurement, Balanced Scorecard, Perspective

Kata Kunci : Balanced Scorecard; Pengukuran Kinerja; Kinerja Perusahaan