ANALISIS KEPUASAN AUDITEE TERHADAP KUALITAS KERJA QUALITY ASSURANCE DENGAN PENDEKATAN SERVQUAL DI PT BANK NEGARA INDONESIA (PERSERO) TBK

NUGROHO, Wahjudi Prijo, Wakhid Slamet Ciptono, Drs., MBA., MPM

2009 | Tesis | S2 Magister Manajemen

Dengan semakin ketatnya persaingan bisnis perbankan Indonesia, dan untuk dapat memenangkan persaingan dan tumbuh secara berkesinarnbungan, BNI melakukan langkah-langkah strategis melalui pergantian direksi, logo, visi, rnisi, value, menerapkan operations strategy berupa Good Corporate Governance dan Total Quality Management disetiap lini organisasi, termasuk diantaranya pada aparat pengawasannya yaitu Quality Assurance. Manajemen BNI mengharapkan QA marnpu menjadi partner strategis bagi auditee sehingga secara sinergis dapat meningkatkan kinerja BNJ, mengurangi fraud dan in-efisiensi, serta meningkatkan stakeholder value. Berdasarkan masukan, keluhan auditee kepada manajemen tentang belum optimalnya peran QA, QA masih menjadi watchdog, serta belum adanya pengukuran tingkat kepuasan auditee di BNI, maka memotivasi penulis untuk melakukan penelitian ini. Dengan diketahuinya tingkat kepuasan auditee yang merupakan internal customer QA, pemetaan fungsi-fungsi penting yang tingkat kepuasannya rendah, maka dapat diberikan saran/rekomendasi spesifik kepada manajemen sehingga dapat menetapkan kebijakan strategis yang tepat terkait fungsi QA yang pada akhimya dapat meningkatkan kepuasan dan kinerja auditee. Penelitian ini merupakan penelitian deskriptif analistik dengan menggunakan metode Servqual yang dikembangkan oleh Parasuraman dkk (1990) dengan lima dimensi pokok yaitu: tangible, reliability, responsiveness, assurance, dan empathy. Dari hasil analisis diketahui bahwa tingkat kualitas kerja QA belum memenuhi harapan auditee sehingga tingkat kepuasannya juga belum optimal. Hal ini dapat dilihat dari hasil pengolahan data bahwa kesenjangan (gap) tiap dimensi kualitas kerja QA semua bernilai negatif dan tingkat kepuasannya masih di bawah seratus persen. Strategi operasional yang perlu segera diambil dan menjadi prioritas bagi manajemen BNI dalam rangka meningkatkan kepuasan auditee dan kinerja QA adalah melakukan pelatihan QA tentang kemampuan pengumpulan data dan komunikasi yang efektif, menyempumakan ketentuan tentang tindak lanjut hasil review, menyempurnakan alur kerja review, meningkatkan kualitas dan supervisi terhadap QA, dan menciptakan mekanisme umpan balik auditee secara periodik sehingga dapat dilakukan perbaikan kinerja QA dan meningkatkan kepuasan auditee secara berkelanjutan. Kata kunci: Quality assurance, auditee, review, tingkat kepuasan, tangible, reliability, responsiveness, assurance, emphaty.

To be a winner in a tight competition, and in order to have a sustainable growth in the banking industry in Indonesia, BNI has executed strategic moves by restructuring, re branding, revitalizing vision, mission and value and applying Good Corporate Governance and Total Quality Management in every stage of organisation including its control function which is Quality Assurance (QA). Hence, the management of BNI expects that QA could be a strategic partner for auditees that sinergically could enlarge BNI's performance, reduce fraud and inefficiency, and also increase the value of BNI to stakeholders. Based on reviews and critiques from auditees to the management concerning the unsatisfactory role and performance of QA, watchdog paradigm which is still attached, QA has been along with the necessity of performance measurement for auditee satisfaction in BNI, writer is motivated to do this research. If the satisfaction level ofauditee as a QA's internal customer and the mapping of significant functions which have low levels were recognized, the recommendation to management could be specified. The recommendation could be a contribution to management in formulating the best strategic moves related to QA 's function which in the end will increased the satisfactory and performance of auditee. This research is the analytical descriptive research using Servqual method developed by Parasuraman et al. (1990) with five major dimensions: tangible, reliability, responsiveness, assurance and empathy. From the analysis we will know that the performance level of QA has not meet the auditee expectations; therefore, the satisfactory level is not optimal. This could be seen that the gap of each dimension of QA performance is negative and the satisfactory levels are under 100%. Strategic policy that should be taken promptly and become the priority to the management of BNI in order to increase the auditee satisfaction and QA performance are organizing the training for QA regarding the data collection and effective communication, improving the rule about how to follow up the review, improving review's workflow, increasing the quality and supervision to QA, and creating the auditee feedback mechanism periodically, with the intention that QA performance could be expanded and auditee satisfaction could be sustainably raised. Keywords: quality assurance, auditee, review, satisfactory level, servqual, tangible, reliability, responsiveness, assurance, empathy.

Kata Kunci : Quality assurance, Auditee, Review, Tingkat kepuasan,Tangible, Reliability, Responsiveness, Emphaty