ANALISIS KINERJA LEMBAGA PENDIDIKAN LP3I SAMARINDA DENGAN PENDEKATAN METODE BALANCED SCORECARD
Abstract
In the face of increasingly complex business competition as it is today, educational institutions need performance measurement methods that can assess the performance of agencies accurately and thoroughly. In this case the method that can be used is Balanced Scorecard. So the purpose of this study is to determine the application of Balanced Scorecard on performance at LP3I Institution Samarinda. The purpose of using Balanced Scorecard method is to measure institutional performance from four perspectives, namely: growth and learning perspective, internal business process perspective, customer perspective, and financial perspective.
The author performs performance measurement at Lembaga LP3I Samarinda using financial data year 2013-2015 to analyze financial perspective, while for customer perspective, Business Process Internal perspective and perspective Learning and growth using institution data and calculation of questionnaires distributed to Students and employees in year walk.
The measurement that has been done, it is known that the performance of Lembaga LP3I Samarinda as a whole has decreased with sufficient category, it is indicated by Scorecard value generated from each perspective. The conclusion that can be taken through the analysis that has been done is that the Balanced Scorecard is the best method in assessing the performance of the institution, because the Balanced Scorecard raises important aspects that are ignored by traditional performance measurement, such as human resources aspect, the system used in Institutions, operational processes, and aspects of customer satisfaction and employee satisfaction, so that the measurement results with the Balanced Scorecard will be more accurate. Accurate performance measurement results are critical to management, both in planning, decision-making, and control processes, and in realizing the institution's vision and missionKeywords
Full Text:
PDFReferences
Anthony, Robert N, and Vijay Govindarajan, 2007. Management Control System, Tenth Edition, Mc Graw-Hill Irwin, New York
Dermawan, Wibisono, PhD, 2006. Manajemen Kinerja, Erlangga
Gazpers, Vincent, 2002. Sistem Pengukuran Kinerja Terintegrasi Balanced Scorecard dengan six sigma untuk organisasi pemerintah, Jakarta, Gramedia Pustaka Utama.
Hansen dan Mowen, 2007. Management Accounting, International Thompson Publising, Ohio
Kaplan, Robert S and David P Norton, 1996. Balanced Scorecard : Menerapkan Strategi Menjadi Aksi, Erlangga : Jakarta.
Kaplan, Robert S and David P 2000. Balanced Scorecard : The StrategyPocused Organization, Erlangga : Jakarta.
Mulyadi dan Setyawan Jhony, 2001. Sistem Perencanaan dan Pengendalian Manajemen: Sistem Pelipatgandakan Kinerja keuangan Perusahaan, Salemba Empat : Jakarta.
Balanced Scorecard, Jakarta : Salemba Empat
Rangkuti, Freddy. 2011. Swot Balanced Scorecard.Teknik menyusun Strategi Korporat Yang efektif plus cara mengelola Kinerja dan risiko. PT. Gramedia Pustaka Utama, Jakarta.
Srimindarti, C, 2006. Balanced Scorecard Sebagai Alternatif Untuk Mengukur Kinerja, STIE Stikubank, Semarang.
Sudiyanto, 2007. Pengukuran Kinerja Berdasarkan Balanced Scorecard Sebagai Informasi bagi Manajemen pada BMT Dinar Barokah Jumapolo, Tahun 2006. FKIP UNS. Tidak Dipublikasi.
Yuwono, Sony, 2004. Petunjuk Praktis Penyusunan Balanced Scorecard: Menuju Organisasi Yang Berfokus Pada Strategi, Jakarta, PT. Gramedia Pustaka Utama.
DOI: https://doi.org/10.31293/ekm.v6i3.3194
Refbacks
- There are currently no refbacks.