MAKALAH BALANCED SCORECARD
DISUSUN UNTUK MEMENUHI SALAH SATU TUGAS MATA MATA KULIAH KAPITA SELEKTA MANAJEMEN MANAJEME N
Oleh : Angelia Janutirta
13.30.0082
Nathania Haryanti C.
14.D1.0024
Delisya F.Y
14.D1.0053
Sebagai el!"#!$ %e"bahas
PROGRAM STUDI MANAJEME M ANAJEMEN N FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KATOLIK SOEGIJAPRANATA 2015
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BAB I PENDAHULUAN 1.1.
L!" Bel#$% %er$ %er$e" e"ba bang ngan an &uni &unia a bisn bisnis is yang yang se"a se"a$i $in n $!"# $!"#et etit iti' i' &ala &ala" " #ersaingan #ersaingan(( #r!&u$si( #r!&u$si( #e"asara #e"asaran( n( "engel!la "engel!la Su"ber Su"ber Daya )anusia( )anusia( &an
#enan enanga gana nan n
tra transa$ nsa$s si
*2C+ *2C+Bu Busi sine ness ss-t -too-Cu Cust stom omer er))
"au#un
*2*+Business-to-Business) *2*+Business-to-Business).. %ersaingan yang se"a$in $etat "ene$an laba #erusahaan( &i era #ersaingan gl!bal. %erubahan %erubahan,#eru ,#erubaha bahaan an tersebut tersebut "en&!r!ng "en&!r!ng "ana-e"en "ana-e"en untu$ beru#aya "enyia#$an( "enye"#urna$an( atau "enari strategi,strategi baru baru agar agar #eru #erusa saha haan an "a"# "a"#u u bert bertah ahan an &an &an ber$ ber$e" e"ba bang ng &ala &ala" " #ersaingan. )ening$atnya #ersaingan &ala" bisnis "e"au "ana-e"en untu$ lebih "e"#erhati$an /$eunggulan &an /nilai. %enilaian atau #engu$uran $iner-a "eru#a$an salah satu 'a$t!r #ent #entin ing g
&ala &ala" "
#eru #erusa saha haan an..
Seba Sebagi gian an
besa besarr
"engu$ "engu$ur ur $iner$iner-any anya a &ari &ari Financial Perspective. Perspective.
#eru #erusa saha haan an
hany hanya a
Siste" Siste" #engu$ura #engu$uran n
$iner-a tersebut ti&a$ lagi "e"a&ai bagi $ebutuhan #engu$uran $iner-a saat ini &i"ana &i"ana ling$unga ling$ungan n #ersaingan #ersaingan "engala"i "engala"i "!bilitas.. "!bilitas.. Balanced Scorecard lebih lebih &ari se$e&ar siste" #engu$uran ta$tis atau !#erasi!nal. %erusa %erusaha haan an yang yang in!at in!ati' i' "engg "engguna una$an $an Scorecard sebagai sebagai sebuah siste" "ana-e"en strategis( untu$ "engel!la strategi -ang$a #an-ang. 1.2.
R&'&($ M M(lh 1.2.1. A#a yang &i"a$su& &i"a$su& &engan #engu$uran #engu$uran $iner-a 1.2.2. A#a yang &i"a$su& &i"a$su& &engan Balanced Scorecard 1.2.). A#a "an'aat #enggunaan #enggunaan Balanced Scorecard 1.2.*. A#a sa-a lang$ah,lang$ah lang$ah,lang$ah "enyusun Balanced Scorecard? 1.2.5. *agai *agai"an "ana a hubung hubungan an sebab sebab,a$ ,a$iba ibatt antara antara e"#at e"#at #ers#e #ers#e$ti $ti' ' 1.2.+.
1.). 1.).
Balanced Scorecard? *agai"ana Balanced Scorecard "engu$ur $iner-a #erusahaan
T&,&$ ,&$ -$ -$ M$ M$ !! Pe$ Pe$&l &l/( /($ $ 1.).1. T&,&$ Pe$&l/($ 1.).1.1. )engetahui "engenai #engu$uran $iner-a.
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1.).1.*.
)engetahui
lang$ah,lang$ah
1.).1.5.
Scorecard. )eng )enget etah ahui ui
hubun ubunga gan n
#enyus nyusu unan
seba ebab,a$ b,a$iibat bat
Balanced
anta ntara
e"# e"#at
#ers#e$ti' Balanced Balanced Scorecard. 1.).1.+. )engetahui e"#at #ers#e$ti' *alane& S!rear&. 1.).2. M$! Pe$&l/($ 1.3.2 .3.2.1 .1.. *ag *agi %eny %enyus usun un )ela )elalu luii "a$a "a$alah lah ini( ini( #enu #enulis lis &iha &ihara ra#$ #$an an &a#a &a#att "e"# "e"#er erlu luas as aa aasa san n &an &an "e"a "e"aha ha"i "i "ate "ateri ri ter$ ter$ai aitt Balanced Scorecard . 1.3.2.2.
*agi %e" %e"baa )elalu )elaluii "a$ala "a$alah h ini( ini( &ihara &ihara#$ #$an an #e"ba #e"baa a &a#at &a#at "e"# "e"#er er!l !leh eh #eng #enget etah ahua uan n baru baru atau atau lebi lebih h "en& "en&al ala" a" ter$ait Balanced Scorecard.
BAB II PEMBAHASAN
2.1Pe$%e"!/$ Pe$%&"$ K/$e", %engu$uran $iner-a a&alah sebagai #enentu seara #eri!&i$ e'e$tiitas !#erasi!nal suatu !rganisasi( bagian !rganisasi( &an $aryaan
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&a#at &iguna$an "en-a&!i lan&asan untu$ "en&esain siste" #enghargaan agar #ers!nel "enghasil$an $iner-anya yang se-alan &engan $iner-a yang &ihara#$an !leh !rganisasi. + )ulya&i( 2004167 2.2 Pe$%e"!/$ Balanced Scorecard
*ebera#a ahli "enge"u$a$an #en&a#at "engenai #engertian atau &e'inisi Balanced Scorecard ( sebagai beri$ut Balanced Scorecard "eru#a$an alat #engu$ur $iner-a e$se$uti' yang "e"erlu$an u$uran $!"#rehensi' &engan e"#at #ers#e$ti'( yaitu #ers#e$ti' $euangan( #ers#e$ti' #elanggan( #ers#e$ti' #r!ses bisnis internal( #ers#e$ti' #e"bela-aran &an #ertu"buhan. #ertu"buhan. Kl$ -$ N"!$3 144+ Balanced Scorecard a&alah suatu set &ari target &an hasil &ari $iner-a yang &iguna$an sebagai #en&e$atan untu$ "engu$ur $iner-a yang &iarah$an $e#a&a gabungan 'a$t!r $ritis &ari tu-uan !rganisasi. Kl$ $- 6&$%3 1447 Balanced Scorecard a&alah suatu alat siste" untu$ "e"'!$us$an #erusahaa( "ening$at$an $!"uni$asi antar ting$atan "ana-e"en( "enentu$an tu-uan !rganisasi &an "e"beri$an u"#an bali$ yang terus, "enerus guna $e#utusan yang strategis. A$!h$8 -$ G9/$-",$3 1447 Balanced Scorecard "eru#a$an "eru#a$an suatu siste" "ana-e"en strategi$ atau lebih te#at &ina"a$an &ina"a$an / Strategi Based Responsibility Accounting System” yang "en-abar$an "isi &an strategi suatu !rganisasi $e &ala" tu-uan !#erasi!nal &an t!l!$u$ur $iner-a #erusahaan tersebut.*alane& S!rear&
ter&iri
&ari
&ua
$ata
yaitu
balanced &an
scorecard .
Scorecard artiny artinya a $artu $artu s$!r s$!r(( "a$su "a$su&ny &nya a a&alah a&alah $artu $artu s$!r s$!r yang yang a$an a$an &iguna$an untu$ "erenana$an s$!r yang &iu-u&$an &i "asa yang a$an &atang( se&ang$an Balanced artinya artinya beri"bang( "a$su&nya a&alah untu$ "engu$ur $iner-a sese!rang atau !rganisasi &iu$ur seara beri"bang &ari &ua #ers#e$ti' yaitu $euangan &an n!n $euangan( -ang$a #en&e$ &an -ang$a #an-ang( intern &an &an e$stern.M&l8-/3 e$stern.M&l8-/3 2005
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)enurut a#lan &an N!rt!n +20001227( "an'aat Balanced Scorecard bagi #erusahaan #erusahaan a&alah a&alah sebagai sebagai beri$ut 2.).1 Balanced Scorecard "engintegrasi$an "engintegrasi$an strategi &an isi #erusahaan untu$ "ena#ai tu-uan -ang$a #en&e$ &an -ang$a #an-ang. "e"ung$in$an "ana-er untu$ "elihat bisnis 2.).2 Balanced Scorecard "e"ung$in$an &ala" #ers#e$ti' $euangan &an n!n $euangan +#elanggan( #r!ses bisnis internal( &an bela-ar &an bertu"buh7 2.).) Balanced Scorecard "e"ung$in$an "e"ung$in$an "ana-er "enilai a#a yang telah "ere$a inestasi$an &ala" #enge"bangan su"ber &aya "anusia( siste" &an #r!se&ur &e"i #erbai$an $iner-a #erusahaan &i"asa "en&atang. 2.*L$%#hl$%#h Me$8&(&$ ang ang$a $ah, h,la lang ng$a $ah h
Balanced Scorecard
*ala *alan ne& e&
S!r S!re ear ar& &
"eli "eli#u #uti ti
e"#a e"#att
#r!s #r!ses es
"ana "ana-e -e"e "en n baru baru.. %en& %en&e$ e$at atan an ini ini "eng "eng$! $!"b "bin inas asi$ i$an an anta antara ra tu-u tu-uan an strategi -ang$a #an-ang &engan #eristia -ang$a #en&e$. ee"#at #r!ses tersebut "enurut +a#lan &an N!rt!n( 16697( antara lain
2.*.1 Me$e",e' Me$e",e'h#$ h#$ 9/(/3 '/(/ -$ -$ (!"!e% (!"!e%// e"&(h e"&(h$. $. :ntu$ "enentu$an "enentu$an u$uran u$uran $iner-a( $iner-a( isi !rganisas !rganisasii &i-abar$an &i-abar$an &ala" tu-uan &an sasaran. ;isi a&alah ga"baran $!n&isi yang a$an
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"eu-u&$a "eu-u&$annya nnya.. Dala" #r!ses #r!ses #erenana #erenanaan an strategi$( strategi$( tu-uan tu-uan ini $e"u& $e"u&ian ian &i-ab &i-abar$ ar$an an &ala" &ala" sasar sasaran an strate strategi$ gi$ &engan &engan u$uran u$uran #ena#aiannya. 2.*. 2.*.2 2 Me$% Me$%# #'& '&$/ $/# #(/ (/# #$ $ -$ -$ 'e$% 'e$%/ /!# !#$ $ ;e"; ;e";% %/ / !&,& !&,&$ $ -$ -$ &"$ (!"!e%/( ;l$
#usat
sist siste" e"(( "a$a "a$a #eru #erusa saha haan an "ela "ela$u $u$a $an n moni monito tori ring ng terha& terha&a# a# a#a yang telah &ihasil$an #erusahaan &ala" -ang$a #en&e$.
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2.5H&;&$%$ Se;;A#/;! Strategi a&alah se#erang$at hi#!tesis "engenai hubungan sebab, a$ibat a$ibat.. =antai =antai sebab sebab,a$ ,a$iba ibatt harus harus "eli# "eli#uti uti e"#at e"#at #ers#e #ers#e$ti $ti'' Balanced Scorecard .
Sebagai
!nt!h(
Retu Return rn- -nn-Ca Capi pita tal-! l-!mp mplo loye yed d
+=>C?7
"en-a& "en-a&ii sebuah sebuah u$uran u$uran s!re s!rear& ar& &ala" &ala" #ers# #ers#e$t e$ti' i' 'inan 'inanial ial.. Fa$t!r Fa$t!r #en&!r #en&!r!n !ng g u$uran u$uran ini &a#at &a#at beru#a beru#a #e"be #e"belia lian n ulang ulang &an #en-ua #en-ualan lan $e#a&a $e#a&a #elanggan #elanggan yang yang lebih luas &ari &ari yang a&a saat ini &an +l!yalitas +l!yalitas #elang #elanggan gan7. 7. %enye %enyerah rahan an barang barang te#at te#at a$tu a$tu sering sering &inila &inilaii tinggi tinggi !leh !leh #elanggan #elanggan(( sehingga sehingga #erusaha #erusahaan an #erlu berusaha berusaha untu$ "ening$at$ "ening$at$an an $ete#a $ete#atan tan agar agar #elang #elanggan gan "e"ili "e"ili$i $i l!yali l!yalitas tas tinggi tinggi.. >leh >leh $arena $arena itu( itu( Financial ROCE
Customer
Customer Loyalty
On Time Delivery
Internal Bussiness
Learning & Growth
Process Quality
Process Cycle Time
Employee Skills
Gambar 1. ubun!an antara empat Perspekti" #alam $alance# Scorecar#
l!yalitas #elanggan &an #enyerahan barang te#at a$tu &iserta$an &ala" Balanced Scorecard +#ers#e$ti' +#ers#e$ti' #elanggan7 $arena "e"#unyai #engaruh $uat terha&a# =>C?.
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#er#e$ti' *SC. Hasil &ari rantai hubungan sebab,a$ibat ini yang $e"u&ian arti strategi unit bisnis $e#a&a seluruh #erusahaan.
2.+E'! Pe"(e#!/ Balanced Scorecard
@a"bar 2. erang$a er-a *alane S!rear& untu$ %ener-e"ahan Strategi $e &ala" erang$a >#erasi!nal
2.+. 2.+.1 1 Pe"( Pe"(e e#! #!/ / F/$ F/$$< $ /ll )enu )enuru rutt a#l a#lan an +a# +a#la lan( n( 1669 166977
#a&a #a&a saat saat #eru #erusa saha haan an
"ela$u "ela$u$an $an #engu$ #engu$ura uran n seara seara 'inans 'inansial ial(( "a$a "a$a hal #erta" #erta"a a yang yang haru harus s &ila &ila$u $u$a $an n a&al a&alah ah "en& "en&et ete$ e$si si $ebe $ebera ra&a &aan an in&u in&ust stri ri yang yang &i"il &i"ili$ i$iny inya. a. a#l a#lan an "eng "engg! g!l! l!ng ng$a $an n in&ustri
yaitu
gro"t#
sustain
tiga tiga
&an
taha taha# #
#er$ #er$e" e"ba bang ngan an
#arvest.Dar #arvest.Darii
taha#, taha#,tah taha# a#
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Dala" Dala" #ers#e #ers#e$ti $ti'' ust!" ust!"er er ini "engi& "engi&ent enti'i$ i'i$asi asi bagai" bagai"an ana a $!n&isi ust!"er "ere$a &an seg"en #asar yang telah &i#ilih !leh #erusa #erusahaa haan n untu$ untu$ bersai bersaing ng &engan &engan $!"#e $!"#etit tit!r !r "ere$a "ere$a.. Seg"en Seg"en yang yang telah telah "ere$ "ere$a a #ilih #ilih ini "ener "ener"in "in$a $an n $eber $ebera& a&aan aan ust!" ust!"er er tersebut sebagai su"ber #en&a#atan "ere$a. Dala" #ers#e$ti' ini( #engu$uran &ila$u$an &engan li"a as#e$ uta"a +a#lan(166997 yaitu Peng Pengu' u'ur uran an pang pangsa sa pasa pasar r ( #eng #engu$ u$ur uran an terh terha& a&a# a# besa besarny rnya a
•
#angsa #asar #erusahaan "ener"in$an #r!#!rsi bisnis &ala" satu area bisnis tertentu yang &iung$a#$an &ala" bentu$ uang( -u"lah ust!"er( atau unit !lu"e yang ter-ual atas setia# unit •
#r!&u$ yang ter-ual. Custom Customer er retent retention ion((
#en #engu$ur u$ura an
&a# &a#at
&ila &ila$u $u$ $an
&en &engan gan
"engetahu "engetahuii besarnya besarnya #ersentas #ersentase e #ertu"buh #ertu"buhan an bisnis bisnis &engan &engan •
-u"lah $!stu"er yang saat saat ini &i"ili$i !leh #erusahaan. Custom Customer er ac*uis ac*uisiti ition on(( #eng #engu$ u$ur uran an &a#a &a#att &ila &ila$u $u$a $an n
"ela "elalu luii
#ersentase -u"lah #ena"bahan $!stu"er baru &an #erban&ingan •
t!tal #en-ualan &engan -u"lah $ust!"er baru yang a&a. #engu$ura uran n terha terha&a# &a# ting$a ting$att $e#uas $e#uasan an Customer Customer satis+acti satis+action on(( #engu$ #elangga #elanggan n ini &a#at &a#at &ila$u$an &ila$u$an &engan berbagai berbagai "aa" "aa" te$ni$ te$ni$ &iantaranya a&alah surei "elalui surat +#!s7( intervie" "elalui
•
tele#!n( atau personal atau personal intervie" . Customer pro+itability$ #engu$uran pro+itability$ #engu$uran terha&a# customer pro+itability &a#at &a#at &ila$u &ila$u$an $an &engan &engan "enggu "engguna$ na$an an te$ni$ te$ni$ Activity Based-
Costing +A*C7. 2.+.) 2.+.) Pe"(e Pe"(e#!/ #!/ P"(e( P"(e( B/($ B/($/( /( I$!e" I$!e"$l $l
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%ers %ers#e #e$t $ti' i' yang yang tera tera$h $hir ir &ala &ala" " Balanced Balanced Scorecard Scorecard a&alah #ers#e$ti' #ers#e$ti' #ertu"buha #ertu"buhan n &an #e"bela-ar #e"bela-aran. an. a#lan a#lan +a#lan(16 +a#lan(16697 697 "engung$ "engung$a#$a a#$an n beta#a beta#a #entingny #entingnya a suatu suatu !rganisasi !rganisasi bisnis bisnis untu$ teru terus s
"e"# "e"#er erha hati ti$a $an n
$ary $arya aan anny nya( a(
"e"a "e"ant ntau au
$ese $ese-a -aht hter eraa aan n
$aryaan &an "ening$at$an #engetahuan $aryaan $arena &engan "ening$at "ening$atnya nya ting$at ting$at #engetahu #engetahuan an $aryaan $aryaan a$an "ening$at$ "ening$at$an an #ula $e"a"#uan $aryaan untu$ ber#artisi#asi &ala" #ena#aian hasil $etiga #ers#e$ti' &i atas &an tu-uan #erusahaan.
BAB III PENUTUP ).1
Ke(/'&l$ Balanced Balanced Scorecard Scorecard a&ala a&alah h "et!&e "et!&e yang yang u$u# u$u# 'le$si 'le$sibel bel &itera#$an #erusahaan yang ingin ti&a$ hanya se$e&ar "engu$ur as#e as#e$ $
'ina 'inans nsia iall
#en& #en&u$ u$un ung g
se"a se"ata ta((
$esu $esu$s $ses esan an
na"u na"un n 'ina 'inans nsia iall
ingi ingin n
"eng "enget etah ahui ui #ara #ara"e "ete ter r
!rga !rgani nis sasi asi
&i"a &i"asa sa
&ata &atang ng((
sehingga sehingga sustainab sustainabilitas ilitas !rganisasi !rganisasi &a#at &a#at lebih ter-a"in. ter-a"in. Dengan Dengan
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*alane& S!rear& "e"ung$in$an untu$ "engu$ur a#a yang telah &iinestasi$an &ala" &ala" #enge"bangan #enge"bangan su"ber &aya "anusia( "anusia( siste" &an #r!se&ur( &e"i #erbai$an $iner-a &i "asa &e#an. )elalui "et!&e yang sa"a &a#at &inilai #ula a#a yang telah &ibina &ala" intangible assets se#erti assets se#erti "er$ &an l!yalitas l! yalitas #elanggan.
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Trusted by over 1 million members
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