Evaluasi Kinerja Perusahaan dengan Pendekatan Balanced Scorecard: studi kasus PT. Pos Indonesia (persero) Kantor Pos II Yogyakarta

Musthardianto, Rachmat Hardiono , Dra. Sumirah, M.Si., Ak.

2008 | Skripsi | S1 Extention - Accounting

Balanced Scorecard merupakan sistem pengukuran kinerja dengan memperhatikan keseimbangan antara faktor keuangan dan non keuangan, perencanaan jangka pendek dan jangka panjang, internal dan eksternal melalui empat perspektif (keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan pertumbuhan). Tujuan penelitian ini untuk mengevaluasi kinerja perusahaan melalui pendekatan Balanced Scorecard. Evaluasi kinerja diukur dengan mengacu pada skor perusahaan dalam keempat perspektif Balanced Scorecard. Penelitian dilakukan di PT Pos Indonesia (Persero) Kantor Pos II Yogyakarta. Metode analisis data menggunakan analisa kualitatif dengan mengacu pada ukuran perspektif keuangan,

pelanggan, proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Hasil temuan yang diperoleh menunjukkan bahwa kinerja Kantor Pos II Yogyakarta

dengan pendekatan Balanced Scorecard secara umum cukup baik. Kata kunci: Balanced Scorecard, kinerja, evaluasi kinerja, pengukuran kinerja.

Balanced Scorecard is a performance measurement system with balanced between financial and non financial factor, short term and long term planning, internal and external factors through four perspectives (financial, customer, internal business process, and learning and growth). An objective of this research is to evaluate business performance through Balanced Scorecard approach. Performance evaluation was measured by company scored in four perspective of Balanced Scorecard. This research was performed in PT Pos Indonesia (Persero) Post Office II Yogyakarta. This research used qualitatively analytical method that refers to company scored in financial perspective, customer perspective, internal business process, and learning and growth perspective. And the result was Post Office II Yogyakarta generally showing a good performance through Balanced Scorecard approach. Keyword: Balanced Scorecard, performance, performance evaluation, performance measurement.

Kata Kunci : Evaluasi Kinerja; Kinerja Perusahaan; Balanced Scorecard; Perusahaan Pos