Analisis kinerja pengelolaan badan layanan umum taksi Mina Bahari dan dampak terhadap pendapatan anggotanya di Provinsi Gorontalo
SUTRISNO, Dr. Lincolin Arsyad, M.Sc
2008 | Tesis | S2 Magister Ekonomika PembangunanPenelitian ini bertujuan untuk mengukur kinerja pengelolaan Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) di Provinsi Gorontalo dan mengukur dampak pengelolaan Badan Layanan Taksi Mina Bahari (BLU-TMB) terhadap pendapatan nelayan anggota. Lokasi penelitian di kawasan wilayah kerja Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Tenda Kota Gorontalo, Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Kwandang Kabupaten Gorontalo, Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Tongo Kabupaten Bone Bolango, Badan Layanan Umum Taksi Mina Bahari (BLUTMB) Batudaa Pantai Kabupaten Gorontalo, Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Gentuma Kabupaten Gorontalo, Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Tabulo Kabupaten Boalemo serta Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) Lemito Kabupaten Pohuwato. Data yang dikumpulkan dalam penelitian ini adalah data primer dan data sekunder, Data Primer dikumpulkan secara langsung di daerah penelitian dengan teknik survei melalui wawancara dengan responde, teknik observasi (pengamatan) dan observasi terencana dengan kuisioner. Hasil ini diperoleh bahwa pengukuran kinerja Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) di Provinsi Gorontalo dengan menggunakan pendekatan : A. Balanced Scorecard berdasarkan 4 (empat) perspektif kinerja adalah : (1) Perputaran piutang (receivable turnover) mempunyai kemampuan 0,20 kali hal ini modal yang ditanamkan pada pelayanan kredit investasi pengembaliannya tidak lancar dan proporsinya menyerap sebagian besar modal yang dimiliki dibanding modal yang disalurkan untuk usaha yang perputaran piutangnya tinggi. Rasiao kas dan rasio lancar masing-masing memiliki nilai 9837 % dan 3704,1 % artinya kewajiban-kewajiban lancar manajemen selama operasional BLU-TMB masih menjadi beban biaya dari SKPD Dinas Perikanan dan Kelautan Provinsi Gorontalo seperti gaji/honor pengelola . Bila diukur rasio perbandingan modal kerja bersih dengan penjualan nilainya kecil yaitu 76,80 % artinya kemampuan manajemen untuk melakukan bisnis jual beli masih rendah hal ini disebabkan orientasi manajemen BLU-TMB prioritasnya kepada pelayanan terhadap anggotanya nelayan /pembudidaya ikan. Indikator kemampuan manajemen dalam berbisnis yakni mengukur rasio perputaran persediaan, diaman nilai rasio perputaran persediaan sebesar 1,18 kali artinya kemampuan manajemen mengelola usaha masih relatif lemah. (2) Perspektif Pelanggan, hubungan sebab akibat dari perspektif keuangan juga berpengaruh terhadap perspektif pelanggan, analisis pengukuran perspektif pelanggan diukur dari tingkat kepuasan pelanggan antara lain ketepatan waktu dan jaminan usaha dengan hasil pelanggan dalam hal ini nelayan/pembudidaya ikan merasakan kepuasan atas pelayanan yang diberikan oleh Pengelola TMB yakni rata-rata di atas nilai 3 (tiga). Berarti perspektif keuangan yang baik akan berpengaruh terhadap pelayanan yang langsung dirasakan pelanggan di mana pelanggan merasakan kepuasan yang tinggi atas pelayanan yang diberikan oleh pengelola TMB, xiii angka tertinggi diperoleh pada indikator ketepatan waktu dan jaminan usaha atas pelayanan pinjaman kredit, pelayanan sarana melaut BAP (bahan dan alat perikanan) serta pemasaran yang difasilitasi TMB. (3) Perspektif Internal, sebagai indikator pengukuran bisnis internal antara lain ketersediaan sarana pelayanan BBM, pelayanan waserda dan pelayanan es serta sarana kantor tempat pelayanan administrasi, para pelanggan menilai rata-rata baik, hal ini ketiga pelayanan tersebut adalah bisnis utama karena menjadi kebutuhan dasar nelayan/pembudidaya ikan dalam melakukan usahanya, walaupun pelayanan lain masih belum maksimal seperti bengkel, gudang dan fasilitas umum lainnya. Apabila kinerja perspektif keuangan baik maka perspektif bisnis internal yang dijalankan pun hasilnya baik. (4) Perspektif pembelajaran dan pertumbuhan, kinerja perspektif pembelajaran dan pertumbuhan ini sangat tergantung kepada alokasi kegiatan yang ada di SKPD Dinas Perikanan dan Kelautan Provinsi yang memihak pada peningkatan kualitas sumberdaya manusia pengelola BLU-TMB. Sejak tahun 2004 sampai dengan tahun 2006 kinerja pembelajaran dan pertumbuhan bagi pengelola BLU-TMB rata-rata masih di bawah angka 50%, walaupun perspektif ini tidak disebabkan oleh perspektif keuangan, namun indikasi ini perlu menjadi perhatian bagi SKPD yang membina BLU-TMB untuk program-program kedepan dalam upaya meningkatkan produktivitas pelayanan BLU-TMB. B. Pengukuran berdasarkan Value For Money diperoleh hasil : (1) Tingkat Ekonomis, hubungan perspektif keuangan dengan rasio realisasi pengeluaran dengan penerimaan dari masing-masing unit TMB rata-rata kategori ekonomis dengan rata-rata nilai 97,94 %, semakin kecil nilai dari 100% akan semakin ekonomis, hal ini dinilai baik karena fungsi BLU-TMB tidak mencari keuntungan tetapi berorientasi pelayanan publik (public service oriented). (2) Tingkat Efisiensi, hubungan dengan perspektif keuangan diukur dari rasio antara biaya untuk memperoleh pendapatan dengan pendapatan yang diperoleh dari masing-masing BLU-TMB rata-rata memiliki tingkat efisiensi dengan nilai 31,78 %, hal ini disebabkan karena realisasi biaya yang digunakan cukup kecil dibanding pendapatan yang diperoleh dan biaya opersioanal gaji tidak termasuk dalam hitungan biaya di TMB melainkan masih dibebankan pada SKPD Dinas Perikanan dan Kelautan Provinsi Grontalo. (3) Tingkat efektivitas, diukur dari rasio pendapatan dengan realisasi anggaran dimasing-masing unit BLU-TMB rata-rata memiliki tingkat efektivitanya sebesar 32,13 % artinya tidak efektif, hal ini dinilai wajar mengingat falsafah BLU-TMB utamanya adalah pelayanan dasar kebutuhan nelayan/pembudidaya ikan tidak mencari keuntungan. C. Adapun pengukuran dampak pengelolaan Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) terhadap pendapatan nelayan anggota diperoleh hasil bahwa terjadi peningkatan pendapatan nelayan anggota sebelum dan sesudah menjadi anggota BLU-TMB dari Rp. 651.033/bulan menjadi Rp. 1.138.043/bulan, dengan t hitung sebesar 4,85. hal ini menunjukan bahwa tingkat pendapatan nelayan anggota menjadi signifikan setelah adanya program Badan Layanan Umum Taksi Mina Bahari.
The study aimed to measure the ethos of managing Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) in Gorontalo Province and to measure the effects of managing Badan Layanan Umum Taksi Mina Bahari(BLU-TMB) to fishermen’s income. Furthermore, the study was conducted in the areas where Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) were located such as, Tenda in Gorontalo City, Tongo in Bone Bolango Region, Batudaa Pantai in Gorontalo Region, Gentuma in Gorontalo Region, Tabulo in Boalemo Region and Lemito in Pohuwato Region. Therefore, there were two types of collecting data in the study, those were primer data and secondary data. Primer data was collected directly in the researched area. Thus, techniques used here were survey technique that was interviewing the respondents and observation technique (watching). The last was planned observation by questionnaires. As the result, it was found that measurement of the ethos of Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) in Gorontalo Province can use such following approaches: A. Ethos measurements of managing BLU-TMB by using balanced scorecard consisted of: 1. Financial perspectives were measured by: (a) receivable turnover. It had an ability 0,21 times. It means that the level of financial cycle which was invested in credit service, its turnover was low. It was caused by the highest percentage of credit service was on the investment credit, where, the level of credit turnover was low. (b) Each Cash ratio and Effective ratio had 9,837% and 37,041% values. It means that management responsibilities during BLU-TMB operational were low since the responsibilities to third person had been low. In other words, business— was done by BLU-TMB—used their own capital. (c) As we measured comparison ratio of the capital from sale, the value was 146%. In fact, management ability in doing business was low. It was caused by the human resources who had no the good entrepreneurial skills yet. (d) The indicator of management ability in doing business was to measure ratio of stock circulation. When the ratio value of stock circulation was about 47 times, it means that management ability in doing business was low. Human resources, who had not the good entrepreneurial skills, were the main factor. 2. Customer’s perspectives. Cause and effect relationship of financial perspectives can also influence customer’s perspectives. Customer’s perspective analysis was measured by the level of customer’s satisfaction, such as, punctuality and guarantee. The customers, in this case, the fishermen, would be really satisfied with service given by TMB managers, the score was 3 (three) given. Therefore, a good financial perspective would influence service, the customers would experience directly the service given by TMB managers, the highest score was achieved by an indicator of punctuality and guarantee through credit loans, fishing and xv sailing facilities of BAP (Bahan dan Alat Perikanan) and the marketing in which facilitated by TMB. As we measured, the customer growth increased—the numbers of customer from 2005 to 2006 were increased to be 49%. 3. Internal Business Perspectives. As the indicator of measuring internal business, for instance, the availability of BBM service facility, shop service, ice plants, and administration service, the customers would value well. Those three services were the main business because they were fishermen’s basic needs in doing their own businesses. It was measured by service ability, the value was 71%—the service had not been maximal. 4. Learning and Growing Perspectives. Ethos of learning and growing perspectives greatly relied on activity allocation of SKPD Dinas Perikanan dan Kelautan Gorontalo Province in which had helped the development of human resources’ qualities of BLU-TMB managers. Ethos of learning and growing perspectives had been under 50% since 2004 to 2006. These perspectives were not caused by financial perspectives. Hence, this indication needs to be taken care by SKPD which supervise BLBU for such programs in the future, in order to increase productive service of BLBU. It was measured by the level of employee productivity, they were under the standardized line. Moreover, the level of employee retentions was low too. It means that the BLU-TMB guarantee was good. a. Financial Perspective Analysis by Value for Money Measurement 1. Economic Level. It was informed that economic level for each Badan Layanan Umum Taksi Mina Bahari (BLU-TMB) unit, totally, can be categorized as not economical. The rate was 123,30%. This condition was logical because Badan Layanan Umum Taksi Mina Bahari (BLUTMB) does not earn profit of it (profit oriented), it is rather oriented to public service (public service oriented). 2. Efficiency Level. Each Badan Umum Taksi Mina Bahari (BLU-TMB) unit had 123,30% of efficiency level, the criteria were not efficient. This tendencies were the facts of cost realization which used in managing financial, those were higher than the income earned. 3. Effectiveness Level. Generally, managing business, in each Badan Layanan Umum Taksi Mina Bahari (BLU-TMB), had the effectiveness level. However, the criteria were not effective, 19,42%. The reason is business unit, such as, BBM and shop (daily needs) had not given enough profit. In other words, gasoline or petroleum was gotten from distributor, it was not from PERTAMINA. Moreover, credit service or loans did not take any interest. b. Measurement of the effect of managing Badan Layanan Umum Taksi Mina Usaha Bahari (BLU-TMB) for fishermen, it was found that there was an income increase of fishermen before and after being members BLU-TMB, where Rp 651,033/ month to be Rp 1,138,043/ month, t was counted 4,85. it indicated that fishermen’s income become more significant since there has xvi been BLU-TMB program. It means that the existence of program and business were done by BLU-TMB management had influenced positively fishermen’s income.
Kata Kunci : Pengelolaan layanan umum,Taksi Mina Bahari,Pendapatan nelayan
