The experts at balanced scorecard institute bsi specialize in providing consultation. The cascading process there are differing schools of thought on the development of a balanced scorecard program. Melalui pendekatan ini umpan balik berlangsung ke arah sisi. Though this scorecard is used to monitor all the activities, another main purpose that it fulfills is that it even keeps a check whether all the organizational. Balanced scorecard bsc disusun oleh robert kaplan, seorang profesor di bidang. Introduction need for measurementstrategic planning, university of minnesota strategic planning effort ii. But financial measures tell the story of past events, an. However, comingup with a good strategy is not always simple. Balanced scorecard the balanced scorecard is a set of measures that gives top managers a fast but comprehensive view of the business. The bsc comprises measures from financial, customer, internal processes and learning and growth perspectives. Balanced scorecards are used to measure and provide feedback to organizations. The basic idea of the balanced scorecard bsc is to focus the organisation on performance measures and implementing the current strategy.
Anggota sebagai tujuan utama, jurnal universitas paramadina. Menurut rohm dan halbach 2005, bsc adalah sistem pengukuran. Balanced scorecard merupakan pendekatan baru yang lebih integrative didalam mengukur kinerja instansi pemerintah. Perspektif keuangan finansial perspektif keuangan tetap menjadi perhatian dalam balanced scorecard karena ukuran keuangan merupakan ikhtisar dari konsekuensi ekonomi yang terjadi akibat keputusan dan tindakan ekonomi yang diambil.
Balanced scorecard has been widely adopted by us companies and nonprofit organizations. The methodology of balanced scorecard has been developed to allow an efficient integration of many variables that must be considered when measuring the performance of companies. Philips has implemented a balanced scorecard and succeeded in focusing the company on a diverse set of business measures. Creating an excelbased balanced scorecard to measure the performance of colleges of agriculture paper presented at american agricultural economics association annual meeting long beach, ca july 23 26, 2006 i. Tujuan penelitian ini adalah untuk mengukur kinerja rumah sakit umum parama sidhi dengan menggunakan metode balanced scorecard. Penilaian kinerja perusahaan dengan menggunakan balanced. Mca 2 penentuan sasaran strategis dan kpi sasaran strategis untuk masingmasing perspektif balanced scorecard telah dijabarkan dalam peta strategis perusahaan. On the following page is a simplified report of four measures employee turnover, percentage of patients seen in er within 15 minutes, patient satisfaction, and average days in accounts receivables. The balanced scorecard focuses on factors that create longterm value traditional financial reports look backward reflect only the past. A wellconstructed scorecard will tell the story of an organizations strategy through a series of linked performance measures weaving through the four perspectives.
Many companies would advocate the use of a pilot program in an area of the company that may prove more amenable to a change of this. Selain ukuran kinerja keuangan masa lalu, balanced scorecard juga. And even when you have a solid strategy, trying to measure your success can be even more complicated. Balanced scorecard bsc pada koperasi peningkatan kemampuan sdm koperasi dalam penyusunan rencana program kerja koperasi prijambodo1 a.
Balanced scorecard adalah metode pengukuran kinerja yang diperkenalkan oleh robert kaplan dan. Perancangan balanced scorecard sebagai alat pengukur kinerja. Selain ukuran kinerja keuangan masa lalu, balanced scorecard juga memperkenalkan pendorong kinerja finansial masa depan. Balanced scorecard adalah salah satu metode manajemen yang dapat digunakan perusahaan. Kaplan and norton describe the innovation of the balanced scorecard as follows. Selain itu, juga bertujuan agar mampu mengetahui permasalahan tentang kinerja perusahaan yang tengah dijalankan secara keseluruhan. Balanced scorecard step by step guides readers through the processes required for a successful balanced scorecard project.
The balanced scorecard abridged the balanced scorecard118 aug 20 free essay. Balanced scorecard adalah suatu kerangka kerja baru untuk mengintegrasikan berbagai ukuran yang diturunkan dari strategi perusahaan. The balanced scorecard is a set of performance targets and results relating to four dimensions of performancefinancial, customer, internal process and innovation. It provides a framework for measuring company strategy and performance, which translates your strategy into a setof tangible objectives. Robert kaplan harvard business school dan david norton pada awal tahun 1990. Pada 1996 artikel ketiga using the balanced scorecard. Dalam tahun 1993 artikel kedua putting the balanced scorecard to work, diterbitkanolehhbr. Selain ukuran kinerja keuangan masa lalu, balanced scorecard juga c. The basic balanced scorecard theory has been adopted in the. Ide awal konsep balance scorecard bsc adalah suatu sistem pengukuran. The book provides an excellent complement to the two kaplan. Diajukan sebagai salah satu syarat untuk menyelesaikan program sarjana s1.
The promise of transforming intangible assets into strategic objectives has been fulfilled in many of these instances. Perancangan balanced scorecard sebagai alat pengukur kinerja perusahaan erlinda muslim dan setio agung wibowo studi kasus. Niven is a management consultant and noted speaker on the subjects of performance management and the balanced scorecard. Balance scorecard bsc adalah sistem yang memungkinkan organisasi untuk. Balanced scorecard yang dalam penilaian kinerjanya, tidak hanya menilai dari segi keuangan saja, ternyata dapat pula diterapkan pada entitas yang tidak hanya mencari keuntungan atau laba semata. Balanced scorecard collaborative bscol, a unit of palladium group,inc. Proses penelitian ini dimulai dengan melakukan proses perancangan balanced scorecard. As explained, sd logic argues that all actors provide service apply resources for others benefit to receive similar service from others other actors applying their resources in the process of cocreating value. It complements financial measures, which tell the results of previous actions, with operational measures, which are the drivers of future financial performance kaplan and norton, 1992.
Tujuan dari penelitian ini adalah untuk merancang balanced scorecard sebagai alat pengukur kinerja di pt. Balanced scorecard adalah pendekatan terhadap strategi manajemen yang dikembangkan oleh drs. The balanced scorecard definesthe key matrixes you should examine and how. The hypothesis reflecting strategy comes to life through the interplay. Menurut rohm dan halbach 2005, bsc adalah sistem pengukuran kinerja yang dapat diterapkan baik pada perusahaan besar atau di perusahaan kecil. Dalam tahun 1993 artikel kedua putting the balanced scorecard to work, diterbitkan oleh hbr.
The balanced scorecard abridged the balanced scorecard 118 aug 20 free essay. Balanced scorecard is a strategy performance management tool a semistandard structured report, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions the phrase balanced scorecard primarily refers to a performance management report used by a management team, and typically. Een balanced scorecard kpi gebruiken om bedrijfsprestaties te monitoren en kpis te managen. The balanced scorecard retains traditional financial measures. A brief introduction to the balanced scorecard why do companies need business scorecards. Robert kaplan harvard business school and david norton di awal tahun 1990. Menurut kaplan dan norton 1996, balanced scorecard merupakan alat. Anytown hospital has just finished a twoday retreat where they revised and updated their mission and vision statements and drafted a strategic plan. The paper uses the following structure for organizing the origin and subsequent development of the balanced scorecard. Its a great team building activity, process management tool and, when you do it properly, you end up with an action plan thats fully. Tahun 1992 terbit artikel the balanced scorecardmeasures that drive performance, oleh kaplan and norton yang diterbitkan oleh hbr. Pdf metode balanced scorecard untuk mengukur kinerja institut teknologi telkom bandung yang merupakan salah satu perguruan tinggi swasta besar di. This means that all actors are both providers and beneficiaries of service and that the activities.
As both a practitioner and consultant, he has developed successful. A case study of warsaw university of life sciences, online journal of applied knowledge. A practitioners guide to the balanced scorecard pdf 268kb. Mca, yang kemudian dirumuskan berbagai inisiatif strategis yang bisa diterapkan perusahaan. When processing secondary data, the secondary analysis. What follows, provides guidance and advice on the development and implementation of a balanced scorecard for those organisations considering the introduction of a. Creating an excelbased balanced scorecard to measure the. The balanced scorecard model is shown in figure 7, below. Pdf the paper presents an overview of studies that have described the emergence of. Balanced scorecard berasal dari dua kata yaitu balanced berimbang dan scorecard kartu skor.
Balanced scorecard is a strategy performance management tool a semistandard structured report, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions. Definition and concept an approach to the provision of information to the management to assist with. Balanced scorecard mengubah pandangan bahwa hal intangible juga. Traditional performance measurement systems place special emphasis on. Balanced scorecard sebagai alternatif untuk mengukur kinerja 2. Tujuan penelitian ini adalah untuk mengetahui kinerja koperasi mertha yasa jika diukur dengan menggunakan metode balanced scorecard yang terdiri atas empat perspektif yakni perspektif keuangan, pelanggan, pembelajaran dan pertumbuhan serta proses bisnis internal. Bscol offers a wide range of services,including education conferences, publications, research, training. Services, permissions, and back issues balanced scorecard reportissn 1526145x is published bimonthly. Oleh sebab itu perlu adanya pengukuran terhadap strategi sumberdaya manusia. Data collection is crucial to providing quantitative results as. Stephen few, no seu livro information dashboard design ensinoume. Suatu organisasi sangat didominasi oleh human capital dan modal intangible lainnya. The balanced scorecard model is conceptualised on four business perspectives the balanced scorecard model allows managers to look at an organisation by focusing on four perspectives that are linked to the corporate vision and strategy for better performance. Perancangan metode balanced scorecard pada pt samchem.
Background, purpose, and position practice themes the balanced scorecard offering thoughts on strategy strategy planning beneficial outcomes measurement sample balanced scorecards bsc training resources references 2104. Balanced scorecard stepbystep volta river authority. The balanced scorecard bsc recently celebrated its 20year anniversary hoque, 2012, 2014. Bab ii tinjauan pustaka balanced scorecard bsc disusun. The balanced scorecard is a workshop technique for establishing the most useful high level measures by which to monitor your companys units progress and performance against its strategic goals. Perancangan balanced scorecard sebagai alat pengukur. Pendorong kinerja, yang meliputi perspektif pelanggan, proses bisnis internal, dan. Balanced scorecard diperkenalkan pada awal tahun 1990 di usa oleh david p norton dan robert kaplan melalui suatu riset tentang pengukuran kinerja dalam organisasi.
Balanced scorecard adalah suatu pendekatan terhadap strategi performance management system yang dikembangkan oleh dr. The information included is fictional and is provided to simply demonstrate the process. Perancangan metode balanced scorecard pada pt samchem prasandha. Tahun 1992 terbit artikel the balanced scorecardmeasures that drive performance,oleh kaplan and norton yang diterbitkan oleh hbr. Dari pengertian sederhana tersebut, balanced scorecard adalah kartu skor yang digunakan untuk mengukur kinerja, dengan memperhatikan keseimbangan antara sisi keuangan dan non keuangan, antara jangka pendek. Tahun 1992 terbit artikel the balanced scorecard measures that drive performance,oleh kaplan and norton yang diterbitkan oleh hbr. Conceptual foundations of the balanced scorecard 3. In addition, he shows how to become a strategyfocused organization by imbedding the balanced scorecard into critical organizational processes. Kaplan dan norton 2000 bahwa balanced scorecard adalah. It recognises that organisations are responsible to different stakeholder groups, such as employees, suppliers, customers, community and shareholders.
To subscribe to balanced scorecard report,call 800. Pada 1996 artikel ketigausing the balanced scorecard as a. Scorecard kartu skor adalah kartu yang digunakan untuk mencatat skor performance seseorang. Selama ini yang umum digunakan dalam perusahaan adalah pengukuran kinerja. A balanced scorecard could be put together by simply including each report generated by the team members or designated individuals. Metode balanced scorecard merupakan metode pengukuran yang menitik beratkan empat perspektif yaitu. A new north american study explains how balanced scorecard users get their moneys worth. Balanced scorecard sebagai alternatif untuk mengukur kinerja. It provides us the framework for sustaining a disciplined and data driven.
Pdf the purpose of this paper is to discuss the application of the balanced scorecard bsc in the greek public health sector. Axiom 3 all social and economic actors are resource integrators. Pdf balanced score card bsc sebagai alternatif pengukuran. Metode yang digunakan dalam penelitian ini adalah balanced scorecard bsc. Balanced scorecard merupakan variabel penelitian, yakni. Balanced scorecard apart is the concept of cause and effect linkages. How hospital performance when using the balanced scorecard. The balanced scoredcard question 1 although norwalk division of chadwick is not dominate the industry of bsc chadwick case study download as word doc. Balanced scorecard basics communicat business systems. Smart companies plan their development for both the near and far future. Several modifications can be made to the balanced scorecard framework when adapting it to nonprofit and service organizations. Balanced scorecard is a set of criteria that allows managers a holistic view of the organization. Balanced scorecard example the following is an example of how one might develop a balanced scorecard. Salah satu konsep yang diperkenalkan adalah human resources scorecard becker, huselid, ulrich, 2001 yang menawarkan langkah.
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