EVALUASI PENERAPAN RERANGKA BALANCED SCORECARD DALAM PENILAIAN KINERJA KARYAWAN: STUDI PADA ABC PLANTATION

ARIES YULIYANTO, ERTAMBANG NAHARTYO, Ph.D., CMA, CA

2017 | Tesis | S2 Akuntansi

Lingkungan bisnis saat ini dihadapkan pada tantangan globalisasi ekonomi, perkembangan teknologi informasi, dan revolusi manajemen yang menjadikan persaingan usaha semakin berat dan tajam. Diperlukan pemilihan strategi yang tepat agar perusahaan sustainable, yaitu berorientasi pada customer value dan continues improvement. Untuk mengukur keberhasilan strategi diperlukan adanya pengukuran kinerja yang akurat. Selain itu, perusahaan juga dihadapkan pada pemasalahan keagenan, yaitu preferensi agen untuk memaksimalkan kepentingannya di atas kepentingan perusahaan. Hal ini dapat menghambat pencapaian tujuan perusahaan. Balanced scorecard (BSC) dapat mengatasi dua masalah utama tersebut, yaitu pengukuran kinerja strategi organisasi dan keagenan. Balanced scorecard mengintegrasikan langkah-langkah dari strategi perusahaan ke dalam target dan inisiatif karyawan sehingga menciptakan keselarasan dan mengurangi masalah keagenan. Perlu pemahaman dan motivasi yang baik dari karyawan agar penerapan BSC berjalan dengan sukses. Tujuan penelitian ini yakni untuk mengevaluasi penerapan konsep balanced scorecard dalam pengukuran kinerja dan menggali pemahaman/persepsi karyawan terkait pengukuran kinerjanya. Penelitian ini merupakan penelitian kualitatif studi kasus yang data utamanya diperoleh melalui proses wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa perusahaan sudah menerapkan konsep BSC pada penilaian kinerja dengan memasukkan empat aspek penting BSC (financial, pelanggan, bisnis proses, pembelajaran & pertumbuhan) ke dalam kriteria penilaian kinerja mereka. Selain itu, disesuaikan dengan peran dan tanggung jawab setiap karyawan dengan tetap mempertahankan linkage individu-departemen-perusahaan. Pemahaman dan motivasi karyawan terhadap penilaian kinerja mereka cukup baik, tetapi karyawan yang merasa tidakpuasan lebih banyak daripada yang merasa puas terhadap penilaian kinerja.

The business environment is currently faced with economic globalization challenge, advancement of information technology and management revolution has made business competition tougher and sharper. A choice of precise strategy is needed to ensure that a company is sustainable, that is, by orienting towards customer value and continued improvement. To assess the success of this strategy, an accurate performance assessment is needed. Moreover, companies are also faced with agency problems, that is, agents preference to maximize their interests over companies interests. This, in turn can hinder the achievement of companies objectives. Balanced scorecard (BSC) can overcome the two main problems, that is, organization strategy performance assessment and agency. Balanced scorecard integrates the steps of company strategy into employees target and initiative, therefore, it creates harmony and reduces agency problems. There is a need for good understanding and motivation from the employees so that the BSC implementation can run smoothly and successfully. The aim of this research is to evaluate the implementation of balanced scorecard concept in performance assessment and to uncover employees understanding/perception towards his/her performance assessment. This is a qualitative research with a case study, in which the main data are obtained by means of interviews and questionnaires. The research results show that the company has implemented the BSC concept in performance assessment, by including the 4 essential aspects of BSC (finance, customers, business process, learning & growth) into their performance assessment. Furthermore, it is adjusted to employees respective roles and responsibilities, by maintaining individual-department-company linkage. Employees understanding and motivation towards their performance assessment is satisfactory, however, there are more employees who feel unsatisfied than those who feel satisfied with their performance assessment.

Kata Kunci : balanced scorecard, kinerja karyawan, linkage, pemahaman dan motivasi.