Evaluasi sistem pengukuran kinerja balanced scorecard pada bank X syariah

PUTRA, Muhammad Gunawan, Gudono, Dr., MBA

2009 | Tesis | S2 Magister Manajemen

Balanced Scorecard berfungsi sebagai sistim pengukuran kinerja dan sistim manajemen strategis dilihat dari perspektif keuangan, perspektif pelanggan, perspektif proses internal dan perspektif pembelajaran dan pertumbuhan. Dalam perancangan Balanced Scorecard, scorecard harus selaras dengan visi, misi dan strategi kemudian dikaitkan dengan kinerja unit dan kinerja pegawai. Keberhasilan scorecard merepresentasikan keberhasilan pegawai dalam melaksanakan peran dan fungsinya dan keberhasilan dalam pelaksanaan strategi. Balanced scorecard telah diterapkan sebagai sistim pengukuran kinerja Bank X Syariah, namun keberhasilan pencapaian scorecard kurang merepresentasikan keberhasilan pencapaian kinerja dan strategi Bank X Syariah. Ketidakselarasan antara scorecard, kinerja pegawai dan strategi Bank X disebabkan perancangan scorecard dilakukan melalui identifikasi performance driver aktivitas yang seharusnya dilakukan identifikasi key performance indicator strategi Bank X berdasarkan perspektif kuangan, perspektif pelanggan, perspektif proses internal dan perspektif pembelajaran dan pertumbuhan dengan mempergunakan peta strategis (strategy map).

The Function of Balanced Scorecard are as the management measurement system and the strategic management system. The design and implementation of the Balanced Scorecard start from vision, mission and strategy alignment, and than be used as the unit and personal performance evaluation. The result of scorecard should represent unit and personal performance in strategy execution. The Balanced Scorecard have been implemented in Bank X Syariah, but the scoreacard doesn’t represent the result of performance and strategy execution. The unaligment between scorecard and strategy caused by the scorecard designed from activities performance driver, not from strategy key performance indicator based on strategy map of financial perspective, customer perspective, internal process perpective and learning and growth perspective.

Kata Kunci : Balanced scorecard,Strategi map,Key performance indicator,Kinerja pegawai, balanced scorecard, strategy, strategic map, key performance indicator and employee performance