Analisis Kinerja dan Perancangan Strategi Zahrana Group Menggunakan Pendekatan Balanced Scorecard

Khamimah, C. Budi Santoso, Dr., M.Bus.

2026 | Tesis | S2 Manajemen

Zahrana Group merupakan perusahaan yang bergerak di industri modest fashion dan sedang dalam fase pertumbuhan namun belum memiliki sistem pengukuran kinerja yang komprehensif. Penelitian ini bertujuan untuk mengukur kinerja perusahaan serta merancang Balanced Scorecard yang sesuai dengan visi, misi, dan strategi perusahaan.
Penelitian ini menggunakan metode kualitatif dengan data primer dan sekunder yang diperoleh melalui wawancara, observasi, dan dokumen perusahaan. Tahapan penelitian diawali dengan penyusunan strategy map, kemudian dilanjutkan dengan pengukuran dan analisis kinerja perusahaan menggunakan indikator pada masing-masing perspektif, yaitu Gross Profit Margin, Net Profit Margin, Operating Profit Margin, Customer Revenue Growth, Customer Profitability, Reject Rate, dan Right First Time. Sementara itu, pada perspektif pembelajaran dan pertumbuhan, analisis dilakukan secara deskriptif berdasarkan hasil wawancara. Hasil analisis tersebut digunakan sebagai landasan dalam merancang Balanced Scorecard yang lebih kontekstual dan sesuai dengan kondisi perusahaan.
Hasil penelitian menunjukkan bahwa perusahaan telah memiliki arah strategi yang jelas namun terdapat kesenjangan pada aspek pengukuran dan pengendalian kinerja. Oleh karena itu, penelitian ini menghasilkan rancangan Balanced Scorecard yang mancakup perspektif keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan yang saling terhubung dalam hubungan sebab-akibat.

Kata kunci: balanced scorecard, peta strategi, kinerja perusahaan, modest fashion, Zahrana Group

Zahrana Group is a company operating in modest fashion industry and is currently in a growth phase. However, it does not yet have a comprehensive performance measurement system. This study aims to measure the company’s performance and to design a Balanced Scorecard aligned to its vision, mission, and strategy.
This research employs a qualitative method using both primary and secondary data obtained through interviews, observations, and company’s documents. The research process begins with the development of a strategy map, then followed by the measurement and analysis of company performance using indicators across each perspective, which are Gross Profit Margin, Net Profit Margin, Operating Profit Margin, Customer Revenue Growth, Customer Profitability, Reject Rate, and Right First Time. However, in the learning and growth perspective, the analysis is conducted descriptively based on interview. The results of this analysis were used as a foundation for designing a Balanced Scorecard that more contextual and aligned with the company’s actual conditions.
This findings indicate that the company already has a clear strategic direction, however there are gaps in the aspects of performance measurement and control. Therefore, this study produces a Balanced Scorecard design that encompasses the financial, customer, internal business process, and learning and growth perspectives, which are interconnected through cause-and-effect relationships.
Keywords: balanced scorecard, strategy map, company performance, modest fashion, Zahrana Group

Kata Kunci : balanced scorecard, peta strategi, kinerja perusahaan, modest fashion, Zahrana Group