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MAKALAH AKUNTANSI MANAJEMEN SEKTOR PUBLIK
PENGUKURAN PENGUKURAN KINERJA KINERJA SEKTOR PUBLIK (BALANCED SCORECARD)
Disusun oleh : KELOMPOK 6 : BOBBY FRATHAMA SEMBIRING SATRIA FADLI
PROGRAM ALIH JENJANG SARJANA AKUNTANSI KELAS KERJASAMA BEASISWA STAR-BPKP UNIVERSITAS HASANUDDIN MAKASSAR
KATA PENGANTAR
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KATA PENGANTAR
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DAFTAR ISI
KAT KATA PENGAN PENGANTA TAR R DA.T DA.TAR AR ISI DA.T DA.TAR AR TABEL TABEL DA.T DA.TAR AR GAMBAR GAMBAR BAB I PENDAHULUAN PENDAHULUAN
H"l"*"n 3 7 8 9 6
A LATAR LATAR BELAKANG BELAKANG B SASA SASARA RAN N PEMB PEMBEL ELAJ AJAR ARAN AN TUJU TUJUAN AN BAB BAB II PENG PENGUK UKUR URAN AN KIN KINERJA ERJA SEKT SEKTOR OR PUBL PUBLIK IK
6 6 ; > > > ? 54 57 5?
SEKT SEKTOR OR SWAS SWASTA TA DAN DAN SEK SEKTO TOR R PUB PUBLI LIK K MISI++ NILA NILAII DAN DAN VISI VISI D. MISI E SASA SASARA RAN N STRA STRATEGI TEGIS S PETA STR STRA ATEGIS TEGIS F. PET G INDI INDIKA KAT TOR KINE KINERJ RJA A UTA UTAMA BAB III PENUTUP PENUTUP DA.T DA.TAR AR PUST PUSTA AKA
39 3; 3> 75 77 84 85
3
DAFTAR TABEL Nomor T",el 5 T",el ,el 3 T",el ,el 7 T",el ,el 8 T",el ,el 9
Uraian Pe%s& %s&e$)i e$)i22 B"l B"l" "n1e! 1e! S1o S1o%e %e1" 1"%! %! &"!" Se$) Se$)o o% S0 S0"s)" s)" !" !"n Se Se$)o $)o% Pu Pu,li$ li$ P%o& P%o&o% o%si si In!i In!i$" $")o )o%% Kine Kine% %" " U)" U)"*" *" !"l" !"l"* * B"l B"l"n "n1e 1e! ! S1o% S1o%e1 e1"% "%! ! De(% De(%ee ee o2 1on) 1on)%o %oll ll", ",il ili) i)# # IKU IKU Jeni Jenis s Pol" Pol"%i %is" s"si si D")" D")" on)o on)oh h R"n1"n R"n1"n("n ("n In!i In!i$") $")o% o% Kine Kine%" %" U)"* U)"*" "
Halaman 38 79 7; 7;
KPPB KPPB Ti& Ti&e e M"! M"!#" #" P", P",e" e"n n T" T"nun nun( ( Pe%" Pe%"$ $
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DAFTAR GAMBAR Nomor G"*,"% 5 G"*,"% 3 G"*,"% 7 G"*,"% 8
Uraian Di"(%"* B"l"n1e! S1o%e1"%! &"!" Se$)o% P%i/") Pe%s&e$)i2 P%oses Bisnis In)e%n"l Di"(%"* B"l"n1e! S1o%e1"%! &"!" Se$)o% Pe*e%in)"h"n Pe%,"n!in("n S$e*" B"l"n1e! S1o%e1"%! un)u$ O%("nis"si Ni%l"," !"n
Halaman 58 5> 5?
G"*,"% 9 G"*,"% 6 G"*,"% ; G"*,"% >
O%("nis"si Se$)o% Pu,li$ D"2)"% S)"$ehol!e% Po)ensi"l O%("nis"si Se$)o% Pu,li$ on)oh Pe)" S)%")e(is KPPB Ti&e M"!#" P",e"n T"nun( Pe%"$ Tin($") /"li!i)"s IKU Di"(%"* B"l"n1e! S1o%e1"%! &"!" Se$)o% P%i/")
36 74 73 78 58
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BAB I PENDAHULUAN A. LATAR BELAKANG Pen(u$u%"n $ine%" *e%u&"$"n s"l"h s")u 2"$)o% #"n( s"n(") &en)in( ,"(i se,u"h o%("nis"si ,"i$ !"l"* se$)o% &u,li$ *"u&un se$)o% &%i/") Value for money *e%u&"$"n s"l"h s")u $onse& &enil"i"n $ine%" #"n( )e%!"&") !"l"* se$)o% &u,li$ Konse& ini *enil"i $ine%" !"%i !i*ensi e2e$)i2+ e2isien+ !"n e$ono*is Value for money ,u$"n s")u-s")un#" &en(u$u%"n $ine%" !"l"* se$)o% &u,li$ #"n( !i(un"$"n !"l"* &en(u$u%"n $ine%" Kine%" se$)o% &u,li$ ,e%si2") *ul)i!i*ension"l sehin((" )i!"$ "!" su")u in!i$")o% )un(("l #"n( !"&") !i(un"$"n se,"("i "l") u$u% $ine%" #"n( $o*&%ehensi2 Di s"*&in( i)u+ ou)&u) #"n( !ih"sil$"n oleh se$)o% &u,li$ ,e%si2") intangible sehin((" u$u%"n 2in"n"si"l s"" )i!"$ 1u$u& un)u$ *en(u$u% $ine%" se$)o% &u,li$ )e%se,u) Oleh $"%en" i)u+ Balanced Scorecard se,"("i ins)%u*en &en(u$u%"n $ine%" #"n( ,e%!"s"%$"n &"!" "s&e$ 2in"nsi"l !"n non2in"nsi"l *e%u&"$"n ins)%u*en &en(u$u%"n $ine%" #"n( ,"n#"$ !i$e*,"n($"n &"!" se$)o% &u,li$ O%("nis"si se$)o% &u,li$ *e*ili$i $"%"$)e%is)i$ #"n( ,e%,e!" !en("n o%("nis"si se$)o% s0"s)" Te%!"&") ,e,e%"&" &en!e$")"n !"l"* *en(u$u% $ine%" o%("nis"si se$)o% &u,li$ #"n( le,ih *ene$"n$"n &"!" u$u%"n $eu"n("n Pen(u$u%"n $ine%" #"n( h"n#" ,e%!"s"%$"n se(i $eu"n("n )i!"$ ,e(i)u 1o1o$ !i)e%"&$"n &"!" o%("nis"si se$)o% &u,li$ Balanced Scorecard *en(u$u% $ine%" se1"%" $o*&%ehensi2 !"n ,e%i*,"n( !"%i se(i $eu"n("n !"n non$eu"n("n #"n( !"&") !i(un"$"n se,"("i *e)o!e !"l"* &en(u$u%"n $ine%" o%("nis"si se$)o% &u,li$ Balanced Scorecard *en(u$u% $ine%" ,e%!"s"%$"n e*&") &e%s&e$)i2 #"i)u &e%s&e$)i2 2in"nsi"l+ &e%s&e$)i2 &el"n(("n+ &e%s&e$)i2 &%oses ,isnis in)e%n"l+ !"n &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n Tuu"n o%("nis"si se$)o% s0"s)" #"n( le,ih ,e%o%ien)"si l"," ,e%,e!" !en("n )uu"n o%("nis"si se$)o% &u,li$ #"n( *el"#"ni $e,u)uh"n &%o!u$ !"n "s" &u,li$+ sehin((" &ene%"&"n Balanced Scorecard &"!" o%("nis"si se$)o% &u,li$ *e*e%lu$"n &en#esu"i"n $e*,"li
B. SASARAN PEMBELAJARAN A!"&un s"s"%"n &e*,el""%"n !"l"* *"$"l"h ini #"i)u se,"("i ,e%i$u) : 5 De2inisi B"l"n1e! S1o%e1"%! 3 Se"%"h !"n Pe%$e*,"n("n B"l"n1e! S1o%e1"%! 7 Keun((ul"n B"l"n1e! S1o%e1"%! 8 Pe%s&e$)i2 B"l"n1e! S1o%e1"%! 9 B"l"n1e! S1o%e1"%! Un)u$ Se$)o% Pu,li$
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BAB II PENGUKURAN KINERJA SEKTOR PUBLIK !BALANED SOREARD" A. KONSEP BALANED SOREARD #. D$%ini&i Balan'$( S'or$'ar( Menu%u) K"&l"n !"n No%)on <5??6=+ Balance Scorecard *e%u&"$"n "l") &en(u$u% $ine%" e$se$u)i2 #"n( *e*e%lu$"n u$u%"n $o*&%ehensi2 !en("n e*&") &e%s&e$)i2+ #"i)u &e%s2e$)i2 $eu"n("n+&e%s&e$)i2 &el"n(("n+ &e%s&e$)i2 ,isnis in)e%n"l+ !"n &e%s&e$)i2 &e%)u*,uh"n !"n &e*,el""%"n Pen!e$")"n B"l"n1e S1o%e1"%! !i*"$su!$"n un)u$ *en"0", &e%)"n#""n &o$o$+ #"i)u
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10
Menu%u) Mul#"!i <344;:58=+ Balanced Scorecard *e*ili$i ,e,e%"&" $eun((ul"n se,"("i ,e%i$u): a. M$nin,a1,an &$'ara &ini%i,an ,0ali1a& 2$r$n'anaan Balanced Scorecard *enin($")$"n $u"li)"s &e%en1"n""n !en("n *en"!i$"n &e%en1"n""n #"n( ,e%nil"i s)%")e(is #"n( )e%!i%i !"%i )i(" )"h"& )e%&is"h #"n( )e%&"!u+ #"i)u: 5= Sis)e* &e%u*us"n s)%")e(i Sis)e* &e%u*us"n s)%")e(i ,e%2un(si se,"("i "l") trend%atching + SWOT analysis& envisioning + !"n &e*ilih"n s)%")e(i 3= Sis)e* &e%en1"n""n s)%")e(is Sis)e* &e%en1"n""n s)%")e(is ,e%2un(si se,"("i "l") &ene%e*"h *isi+ /isi+ $e#"$in"n !"s"%+ nil"i !"s"%+ !"n s)%")e(i $e !"l"* s"s"%"n !"n inisi")i2 s)%")e(is #"n( $o*&%ehensi2+ $ohe%en+ ,e%i*,"n(+ !"n )e%u$u% K"%"$)e%is)i$ %en1"n" s)%")e(is #"n( !ih"sil$"n oleh balanced scorecad "!"l"h se,"("i ,e%i$u): "= Ko*&%ehensi2 Balanced Scorecard *e*&e%lu"s &e%s&e$)i2 #"n( !i1"$u& !"l"* &e%en1"n""n s)%")e(is+ !"%i #"n( se,elu*n#" h"n#" )e%,")"s &"!" &e%s&e$)i2 $eu"n("n+ *elu"s $e )i(" &e%s&e$)i2 #"n( l"in+ &el"n(("n+ &%oses+ se%)" &e*,el""%"n !"n &e%)u*,uh"n Pe%lu"s"n &e%s&e$)i2 %en1"n" s)%")e(i1 $e &e%s&e$)i2 non$eu"n("n )e%se,u) *en(h"sil$"n *"n2"") se,"("i ,e%i$u): i
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11
Den("n !e*i$i"n+ $e$ohe%en"n s"s"%"n s)%")e(i$ #"n( !ih"sil$"n !"l"* sis)e* &e%en1"n""n s)%")e(i$ *e*o)i/"si &e%sonel un)u$ ,e%)"n((un( "0", !"l"* *en1"%i inisi")i2 s)%")e(i$ #"n( ,e%*"n2"") un)u$ *en(h"sil$"n $ine%" $eu"n("n Sis)e* &e%en1"n""n s)%")e(i1 #"n( *en(h"sil$"n s"s"%"n s)%")e(i$ #"n( $ohe%en "$"n *en"ni$"n &eli&")("n!""n $ine%" $eu"n("n ,e%"n($" &"n"n(+ $"%en" &e%sonel !i*o)i/"si un)u$ *en1"%i inisi")i2 s)%")e(i$ #"n( *e*&un#"i *"n2"") ,"(i &e%0uu!"n s"s"%"n s)%")e(i$ !i &e%s&e$)i2 $eu"n("n+ &el"n(("n+
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12
b. M$nin,a1,an ,0ali1a& 2$n$lolaan ,in$r*a 2$r&on$l Pen(elol""n $ine%" &e%sonel !i)uu$"n un)u$ *enin($")$"n "$un)",ili)"s &e%sonel !"l"* *e*"n2"")$"n ,e%,"("i su*,e% !"#" !"l"* *e0uu!$"n /isi &e%us"h""n *el"lui *isi &ilih"n Balanced Scorecard "!"l"h *e)o!e #"n( !i$e*,"n($"n K"&l"n !"n No%)on un)u$ *en(u$u% se)i"& "$)i/i)"s #"n( !il"$u$"n oleh su")u &e%us"h""n !"l"* %"n($" *e%e"lis"si$"n )uu"n &e%us"h""n )e%se,u) Balanced Scorecard se*ul" *e%u&"$"n "$)i/i)"s
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5= A!"&)i2 !"n %es&onsi2 )e%h"!"& &e%u,"h"n 3= lin($un("n ,isnis 7= .o$us )e%h"!"& )uu"n &e%us"h""n Tuu"n #"n( !i)e)"&$"n !"l"* i*&le*en)"si Balanced Scorecard "$"n *e*,"n)u !"l"*
5= Me*,e%i &e!o*"n !"l"* &enen)u"n )uu"n-)uu"n !"n u$u%"n s1o%e1"%! 3= Men!"&")$"n $o*i)*en !"%i &"%)isi&"n &%o#e$ 7= Men($l"%i2i$"si $e%"n($" $e%" ,"(i &el"$s"n""n !"n &%oses *"n"e*en #"n( h"%us !il"$s"n"$"n se)el"h &en#usun"n s1o%e1"%! "0"l
3. P$r&2$,1i% Balan'$( S'or$'ar( . K"&l"n <3454:8= *en#e,u)$"n ,"h0" Balanced Scorecard )e%!i%i !"%i e*&") &e%s&e$)i2+ #"i)u &e%s&e$)i2 $eu"n("n+ &e%s&e$)i2 &el"n(("n+ &e%s&e$)i2 &%oses ,isnis in)e%n"l+ !"n &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n Hu,un("n !i "n)"%" $e e*&") &e%s&e$)i2 )e%se,u) !i("*,"%$"n se,"("i ,e%i$u):
13
Gam-ar # Diaram Balanced Scorecard 2a(a S$,1or Pri4a1
a. P$r&2$,1i% K$0anan Ni/en <3443:5;= *enel"s$"n ,"h0" &e%s&e$)i2 $eu"n("n *e%u&"$"n $o*&onen &en)in( !"l"* Balanced Scorecard + $husun#" ,"(i se$)o% &%i/") #"n( ,e%o%ien)"si l"," U$u%"n-u$u%"n !"l"* &e%s&e$)i2 ini *e*,e%i$"n in2o%*"si "&"$"h &el"$s"n""n s)%")e(i #"n( !i","%$"n !"l"* u$u%"n-u$u%"n $ine%" )el"h *"*&u *enin($")$"n l"," Pe%us"h""n !"&") *e*us")$"n ene%(i !"n $"&",ili)"sn#" un)u$ *enin($")$"n $e&u"s"n &el"n(("n+ *enin($")$"n $u"li)"s &%o!u$+ *e*,e%i$"n &en(i%i*"n #"n( )e&") 0"$)u+ ")"u&un h"l-h"l #"n( l"in N"*un+ )"n&" "!"n#" in!i$"si &enin($")"n i*,"l h"sil 2in"nsi"l ,"(i &e%us"h""n *"$" )in!"$"n-)in!"$"n )e%se,u) *en"!i )i!"$ ,e%nil"i on)oh u$u%"n $ine%" 2in"nsi"l "n)"%" l"in "!"l"h l","+ &e%)u*,uh"n &en!"&")"n+ !"n economic value added
14
")"u *en(in/es)"si$"n !"n" Tolo$ u$u% $eu"n("n #"n( !i!es"in !en("n ,"i$ !"&") *e*,e%i$"n &"n!"n("n "(%e(") $e,e%h"sil"n su")u o%("nis"si Menu%u) K"&l"n #"n( !i)e%e*"h$"n oleh In!%" Gun"0"n <3444:3>>= !"l"* Ju%n"l Bisnis !"n A$un)"nsi *en(e*u$"$"n ,"h0" : P"!" s"") o%("nis"si ")"u &e%us"h""n *el"$u$"n &en(u$u%"n se1"%" 2in"nsi"l ")"u $eu"n("n+ *"$" h"l &e%)"*" #"n( h"%us !il"$u$"n "!"l"h *en!e)e$si $e,e%"!""n in!us)%i #"n( !i*ili$in#" Pe%$e*,"n("n su")u in!us)%i )e%se,u) )e%,"(i $e!"l"* )i(" )"h"&"n+ #"i)u : 5 Pe%)u*,uh"n <(ro%th (. 3 M"s" Be%)"h"n )sustain= 7 Ke*")"n("n
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15
-. P$r&2$,1i% P$lanan Menu%u) Ni/en <3443:59=+ !u" &e%)"n#""n &en)in( #"n( h"%us !i"0", oleh se,u"h &e%us"h""n !"l"* *enen)u$"n u$u%"n un)u$ &e%s&e$)i2 $eu"n("n "!"l"h <5= si"&"$"h &el"n(("n #"n( *en"!i )"%(e) &e%us"h""n !"n <3= nil"i "&" #"n( "$"n *en"!i $"%"$)e%is)i$ !"l"* *e*,e%i$"n &el"#"n"n ,"(i &el"n(("n )e%se,u) Pe%)"n#""n si"&"$"h &el"n(("n #"n( *en"!i )"%(e) &e%us"h""n )i!"$ sel"lu *u!"h un)u$ !i"0", Pe%us"h""n ,is" "!i *en#")"$"n ,"h0" *e%e$" *e*ili$i )"e(e) &el"n(("n )e%)en)u N"*un+ !"l"* &%"$)i$n#" *e%e$" *e*,e%i$"n se("l" h"l un)u$ se("l" enis &el"n(("n Kon!isi se*"1"* ini *e*,u") &e%us"h""n *en"!i )i!"$ 2o$us !"n ("("l *el"$u$"n !i2e%ensi"si !"%i $o*&e)i)o%n#" A!"&un &e%)"n#""n $e!u" !"&") !i"0", *en((un"$"n ,e,e%"&" "l)e%n")i2 ,e%i$u):
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16
$ese)i""n &el"n(("n+ &e%lu"s"n &"n(s" &"s"%+ &e%oleh"n &el"n(("n ,"%u+ !"n l"inl"in Un)u$ i)u+ &e%us"h""n h"%us *en(e*,"n($"n u$u%"n-u$u%"n &e%il"$u #"n( *en"!i in!i$")o% $esu$ses"n $ine%" )e%se,u)
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17
Te%!"&") hu,un("n se,", "$i,") "n)"%" &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n !en("n &e%s&e$)i2 us"h" in)e%n"l !"n &%oses &%o!u$si K"%#"0"n #"n( *el"$u$"n &e$e%""n *e%u&"$"n su*,e% i!e ,"%u #"n( )e%,"i$ un)u$ &%oses us"h" #"n( le,ih ,"i$ Hu,un("n &e*"so$ "!"l"h $%i)i$"l un)u$ $e,e%h"sil"n+ $hususn#" !"l"* us"h" e1e%"n !"n &e%"$i)"n *"nu2"$)u%in( Pe%us"h""n )e%("n)un( &e*"so$ *en(i%i*$"n ,"%"n( !"n "s" )e&") &"!" 0"$)un#"+ !en("n h"%(" #"n( %en!"h !"n !en("n *u)u #"n( )in((i Pe%us"h""n !"&") ,e%hen)i ,e%&%o!u$si "&",il" )e%"!i &%o,le*" !en("n &e*"so$ Gam-ar ) P$r&2$,1i% Pro&$& Bi&ni& In1$rnal
Sumber 'obert S. aplan and David P. /orton& 0112.
(. P$r&2$,1i% P$m-$la*aran (an P$r10m-0+an K"&l"n !"n No%)on <5??6:53;= *enel"s$"n ,"h0" )e%!"&") )i(" $")e(o%i u)"*" un)u$ &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n+ #"i)u $"&",ili)"s &e("0"i+ $"&",ili)"s sis)e* in2o%*"si+ se%)" *o)i/"si+ &e*,e%!"#""n+ !"n $esel"%"s"n+ !en("n &enel"s"n se,"("i ,e%i$u): 5= K"&",ili)"s &e("0"i D"l"* $"i)"nn#" !en("n $"&",ili)"s &e("0"i+ )e%!"&") )i(" u$u%"n u)"*" #"n( ,e%l"$u u*u*+ #"i)u $e&u"s"n &e("0"i+ %e)ensi &e("0"i+ !"n &%o!u$)i/i)"s &e("0"i Ke)i(" u$u%"n )e%se,u) *en(("*,"%$"n se,u"h hu,un("n se,", "$i,") Ke&u"s"n &e("0"i *e*&en("%uhi %e)ensi &e("0"i+ se!"n($"n &%o!u$)i/i)"s &e("0"i !"n !i&en("%uhi oleh $o*&e)ensi s)"2+ in2%"s)%u$)u% )e$nolo(i+ !"n i$li* un)u$ ,e%)in!"$ 3= K"&",ili)"s sis)e* in2o%*"si K"&",ili)"s sis)e* in2o%*"si *e*,e%i !u$un("n $e&"!" &"%" &e("0"i un)u$ *en#e*&u%n"$"n &%oses &el"$s"n""n #"n( *e*e%lu$"n u*&"n ,"li$ #"n( 1e&")+ )e&") 0"$)u+ !"n )eli)i *en(en"i &%o!u$C"s" #"n( !i,e%i$"n Sis)e* in2o%*"si #"n( ,"i$ "!"l"h se,u"h &e%s#"%")"n &en)in( ,"(i &e%us"h""n un)u$ *enin($")$"n &%oses ,isnis se1"%" ,e%$esin"*,un("n Tolo$ u$u% $ine%" ini !"&") ,e%u&" )in($")
18
$e)e%se!i""n in2o%*"si u*&"n #"n( !i,u)uh$"n un)u$ &el"$s"n""n )u("s+ )in($") $e)e&")"n in2o%*"si #"n( )e%se!i"+ !"n "n($" 0"$)u un)u$ *e*&e%oleh in2o%*"si #"n( !i,u)uh$"n 7= Mo)i/"si+ Pe*,e%!"#""n+ !"n Kese%"si"n As&e$ *o)i/"si+ &e*,e%!"#""n+ !"n $ese%"si"n in!i/i!u !"l"* &e%us"h""n *e%u&"$"n
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B. BALANED SOREARD UNTUK SEKTOR PUBLIK Ni/en <3447:73= *en#")"$"n ,"h0" i*&le*en)"si Balanced Scorecard !"l"* se$)o% &e*e%in)"h"n *e*e%lu$"n ,e,e%"&" &en#esu"i"n se,"("i*"n" !i"(%"* #"n( !iilus)%"si$"n !"l"* ("*,"% 7 Gam-ar / Diaram Balanced Scorecard 2a(a S$,1or P$m$rin1a+an
#. Mi&i (i1$m2a1,an (i a1a& Balanced
Scorecard
Mo!el Balanced Scorecard un)u$ o%("nis"si se$)o% &%i/")+ selu%uh &en(u$u%"n !"l"* Balanced Scorecard ,e%)uu"n un)u$ *enin($")$"n $ine%" $eu"n("n
19
performance= Tuu"n "$hi% !"%i o%("nis"si se$)o% &%i/") "!"l"h *enin($")$"n nil"i !"%i &e*e("n( s"h"* N"*un h"l )e%se,u) )i!"$ ,e%l"$u !"l"* o%("nis"si se$)o% &u,li$ D"l"* se$)o% &u,li$+ o%("nis"si !i)un)u) un)u$ *en1"&"i )uu"nn#" !en("n *en((un"$"n su*,e% !"#" #"n( )e%se!i" se1"%" e2isien Se$)o% &u,li$ !ih"!"&$"n &"!" )uu"n #"n( le,ih )in((i !"%i&"!" h"n#" se$e!"% *enin($")$"n nil"i &e*e("n( s"h"* *is"ln#" Menin($")$"n Ke"*"n"n Pu,li$+ Men(u%"n(i Tin($") Ke*is$in"n+ Menu%un$"n Tin($") Ke*")i"n I,u Mel"hi%$"n+ !"n l"in-l"in Suli)n#" &en1"&"i"n )uu"n se*"1"* i)u )i!"$ "%"n( *en"!i$"n o%("nis"si se$)o% &u,li$ )i!"$ *e*"su$$"nn#" se,"("i ,"(i"n !"l"* Balanced Scorecard P"!"h"l+ )uu"n )e%se,u) !i1i&)"$"n ,u$"n un)u$ !i1"&"i !"l"* 0"$)u se*"l"* Tuu"n )e%se,u) !"&") !i1"&"i se1"%" ,e%)"h"& Oleh $"%en" i)u+ )uu"n se*"1"* i)u hen!"$n#" !i"!i$"n se,"("i /isi #"n( !i)e*&")$"n !i ")"s Balanced Scorecard.
). S1ra1$i 1$1a2 (i2o&i&i,an &$-aai in1i (ari Balan'$( S'or$'ar( S)%")e(i )e)"& *en"!i in)i !"%i Balanced Scorecard + ,"i$ i)u &"!" o%("nis"si se$)o% &%i/") *"u&un o%("nis"si se$)o% &u,li$ S)%")e(i *e%u&"$"n seu*l"h &%io%i)"s #"n( !i%en1"n"$"n un)u$ !il"$s"n"$"n !"l"* %"n($" *en1"&"i *isi #"n( )el"h !i)e)"&$"n P%io%i)"s-&%io%i)"s )e%se,u) h"%us sesu"i !en("n $"%"$)e%is)i$ o%("nis"si !"n s"lin( ,e%$esesu"i"n s")u !en("n #"n( l"in sehin((" !"&") *e%es&on se1"%" e2e$)i2 )"n)"n("n !"n $ese*&")"n #"n( !ih"!"&i oleh o%("nis"si Ke)i$" s)%")e(i )el"h !i)e)"&$"n *"$" Balanced Scorecard "$"n *en"!i "l") #"n( e2e$)i2 un)u$ *en(i*&le*en)"si$"nn#"
/. P$r&2$,1i% 2$lanan nai, ,$ a1a& m$nan1i,an 2$r&2$,1i% ,$0anan Pene*&")"n &e%s&e$)i2 &el"n(("n &"!" ,"(i"n ")"s *e*ili$i *"$n" ,"h0" "&" &un #"n( !il"$s"n"$"n o%("nis"si &e*e%in)"h "!"l"h un)u$ &el"n(("nn#" N"*un+ &enen)u"n &el"n(("n !"%i o%("nis"si se$)o% &u,li$ )e%$"!"n( *en"!i suli) $"%en" )i!"$ "!"n#" hu,un("n )i*,"l ,"li$ #"n( l"n(sun( "n)"%" $e!u"n#" se,"("i*"n" #"n( )e%"!i !i &e%us"h""n &%i/") Oleh $"%en" i)u+ )e%!"&") ,e,e%"&" &e%s&e$)i2 !"l"* *enen)u$"n &el"n(("n !"l"* se$)o% &u,li$ Pel"n(("n &"!" se$)o% &u,li$ ,is" s"" *e%u&"$"n "n((o)" le(isl")i2 #"n( )el"h *en#e)uui "n(("%"n #"n( *e%e$" (un"$"n Pe%s&e$)i2 l"in "!"l"h ,"h0" &el"n(("n &"!" se$)o% &u,li$ *e%u&"$"n 0"%(" #"n( *e*ili$i h"$ &ilih $"%en" )el"h ,e%&e%"n !"l"* *en#"lu%$"n "s&i%"si &oli)isn#"
3. P$r&2$,1i% ,$0anan 1$1a2 a(a ,ar$na 1i(a, a(a Balan'$( S'or$'ar( 5an l$n,a2 1an2a 2$r&2$,1i% ,$0anan D"l"* se$)o% &u,li$+ su*,e% !"#" $eu"n("n !"&") !ilih") se,"("i &en!u$un( < enabler = ")"u&un %in)"n("n !"l"* *e*,e%i$"n "s"n#" Se,"("i &en!u$un( $"%en" )i!"$ "!" s")u
20
o%("nis"si+ ,"i$ i)u se$)o% &u,li$ *"u&un se$)o% &%i/")+ #"n( !"&") su$ses ,e%o&e%"si !"n *e*enuhi &e%*in)""n &el"n(("n )"n&" "!"n#" su*,e% !"#" $eu"n("n Se,"("i %in)"n("n $"%en" o%("nis"si se$)o% &u,li$ !i)un)u) un)u$ *e*,e%i$"n &el"#"n"nn#" !en("n )in($") e2isiensi )e%)en)u H"l sen"!" u(" !iun($"&$"n oleh K"&l"n <344?:7= ,"h0" &e%s&e$)i2 2in"nsi"l !"&") ,e%&e%"n se,"("i enabler *"u&un %in)"n("n+ )e)"&i s"n(") "%"n( *en"!i )uu"n Se)i"& o%("nis"si se$)o% &u,li$ h"%us *e*oni)o% &en(elu"%"nn#" !"n *en"")i "n(("%"n #"n( )el"h !isusun N"*un+ $esu$ses"n $ine%" o%("nis"si se$)o% &u,li$ )i!"$ ,is" !iu$u% !en("n *e*,"n!in($"n se,e%"&" !e$") %e"lis"si ,el"n" !en("n "n(("%"nn#" *"u&un se,e%"&" he*") %e"lis"si ,el"n" )e%h"!"& "n(("%"nn#" Kine%" o%("nis"si se$)o% &u,li$ !iu$u% !"%i se,e%"&" e2e$)i2 !"n e2isien $e(i")"n !il"$s"n"$"n !"l"* %"n($" *e*enuhi $e,u)uh"n $ons)i)uen Den("n !e*i$i"n+ ,"i$ Ni/en *"u&un K"&l"n *ene$"n$"n &en)in(n#" &e%s&e$)i2 $eu"n("n se,"("i ,"(i"n !"%i Balanced Scorecard Ke!u" )eo%i ini "$"n &enulis "!i$"n se,"("i !"s"% un)u$ *en(e/"lu"si &e%s&e$)i2 Balanced Scorecard &"!" Se$%e)"%i") Jen!e%"l+ $husususn#" &e%s&e$)i2 $eu"n("n
. I($n1i%i,a&i 2ro&$& in1$rnal 5an m$n*a(i 2$n(oron nilai 2$lanan D"l"* *en(e*,"n($"n )uu"n !"n u$u%"n un)u$ &e%s&e$)i2 in)e%n"l &%oses ini+ &e%)"n#""n u)"*" #"n( h"%us !i"0", "!"l"h &%oses in)e%n"l *"n"$"h #"n( *en"!i $un1i !"l"* *e*,e%i$"n nil"i ,"(i &el"n(("n Tuu"n !"n u$u%"n &"!" &%oses in)e%n"l inil"h #"n( "$"n *en"!i &e)unu$ !"l"* *e*ilih !"n *en(u$u% &%oses-&%oses #"n( "$"n *enin($")$"n nil"i &el"n(("n !"n *en("%"h$"n se)i"& )in!"$"n sesu"i !en("n *isi #"n( )el"h !i)e)"&$"n
6. P$r&2$,1i% 2$m-$la*aran (an 2$r10m-0+an 1$1a2 m$n*a(i (a&ar (alam Balan'$( S'or$'ar( D"l"* u&"#" *en1"&"i *isin#"+ o%("nis"si se$)o% &u,li$ s"n(") ,e%("n)un( &"!" $e)%"*&il"n !"n !e!i$"si &"%" &e("0"i #"n( "!" un)u$ *en1"&"i )uu"n #"n( ,e%si2") sosi"l Te%!"&") )i(" h"l #"n( %ele/"n !en("n &e%s&e$)i2 ini+ #"i)u: "= $e1u$u&"n !"n $esesu"i"n $e)%"*&il"n !"n $o*&e)ensi &e("0"i !en("n se)i"& )"n)"n("n !"n $ese*&")"n #"n( "!" !"l"* %"n($" *en1"&"i *isi o%("nis"si+ ,= $e1u$u&"n s"%"n" &%"s"%"n" !"n in2o%*"si #"n( !i*ili$i se)i"& &e("0"i un)u$ $e&e%lu"n &en("*,il"n $e&u)us"n #"n( *e*ili$i &en("%uh )e%h"!"& &el"n(("n+ !"n 1= $e&")uh"n !"n *o)i/"si &e("0"i !"l"* *en1"&"i *isi #"n( )el"h !i)e)"&$"n
21
Pene%"&"n Balanced Scorecard !"l"* o%("nis"si se$)o% &u,li$ *e*,u)uh$"n *o!i2i$"si+ n"*un *o!i2i$"si )e%se,u) )i!"$ ,e%"%)i h"%us ,e%,e!" !en("n Balanced Scorecard un)u$ o%("nis"si ,isnis M"h*u!i <3449= *enel"s$"n )en)"n( $ee*&") &e%s&e$)i2 !"l"* Balanced Scorecard un)u$ se$)o% &u,li$ se,"("i ,e%i$u): 5 Pe%s&e$)i2 Keu"n("n Pen#e!i" su*,e%!"#" 2in"nsi"l &"!" se$)o% &u,li$ "!"l"h &"%" &e*,"#"% &""$ ")"u &en((un" l"#"n"n &u,li$ #"n( *e*,"#"% ")"s "s" #"n( !i)e%i*"n#" sehin((" o%("nis"si h"%us ,e%2o$us &"!" sesu")u #"n( !ih"%"&$"n oleh *"s#"%"$") #"n( *e*,"#"% )e%se,u) Me%e$" *en(h"%"&$"n u"n( #"n( )el"h !i,"#"%$"n !i(un"$"n se1"%" e2e$)i2 !"n e2isien Mes$i&un o%("nis"si se$)o% &u,li$ )i!"$ *en(e"% l","+ o%("nis"si &e%lu *e*i$i%$"n ,"("i*"n" *enin($")$"n &en!"&")"n ")"u *en(u%"n(i ,i"#" sehin((" ,is" *enin($")$"n $e*"n!i%i"n 2is$"l #"n( !"&") !i(un"$"n un)u$ *enin($")$"n &el"#"n"n Be,e%"&" u$u%"n $ine%"
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22
7 Pe%s&e$)i2 P%oses Bisnis In)e%n"l Pe%s&e$)i2 &%oses ,isnis in)e%n"l &"!" o%("nis"si &u,li$ #"i)u un)u$ *e*,"n(un $eun((ul"n o%("nis"si *el"lui &e%,"i$"n &%oses in)e%n"l o%("nis"si se1"%" ,e%$el"nu)"n Tuu"n s)%")e(i$ !"l"* &e%s&e$)i2 &%oses ,isnis in)e%n"l ini "!"l"h *en!u$un( &e%s&e$)i2 $eu"n("n !"n &e%s&e$)i2 &el"n(("n Be,e%"&" )uu"n ")"u s"s"%"n &"!" &e%s&e$)i2 &%oses ,isnis in)e%n"l *is"ln#" &enin($")"n &%oses l"#"n"n+ &e%,"i$"n si$lus l"#"n"n+
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&e*u)"$hi%"n )e$nolo(i Pen(in)e(%"si"n &%oses l"#"n"n &el"n(("n se1"%" l"n(sun( "$"n *e*&en("%uhi $e&u"s"n &el"n(("n !"n se1"%" )i!"$ l"n(sun( "$"n ,e%!"*&"$ &"!" $ine%" $eu"n("n Menu%u) M"h*u!i <3454: 589=+ !"l"* %"n($" *enin($")$"n $ine%" &"!" &e%s&e$)i2 &%oses ,isnis in)e%n"l+ o%("nis"si se$)o% &u,li$ h"%us *en(i!en)i2i$"si !"n *en(u$u% $o*&e)ensi in)i o%("nis"si+ *en(i!en)i2i$"si &%oses u)"*" &el"#"n"n+ *en(i!en)i2i$"si )e$nolo(i u)"*" #"n( &e%lu !i*ili$i !"n *enen)u$"n u$u%"n !"n )"%(e) $ine%" J"!i+ !"&") !isi*&ul$"n ,"h0" $ine%" &"!" &e%s&e$)i2 &%oses ,isnis in)e%n"l !"&") !i)in($")$"n "&",il" !i!u$un( ,e,e%"&" 2"$)o% "n)"%" l"in: $e)e%se!i""n &e%"l")"n+ s"%"n" !"n &%"s"%"n" #"n( *e*"!"i+ !"n &%oses &el"#"n"n #"n( ,"i$ 8 Pe%s&e$)i2 Pe*,el""%"n !"n Pe%)u*,uh"n Pe%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n !"l"* o%("nis"si se$)o% &u,li$ !i2o$us$"n un)u$ *el"$u$"n &e%,"i$"n !"n *en"*,"h nil"i ,"(i &el"n(("n !"n sta*eholder -n#" S"s"%"n ")"u )uu"n #"n( !i)e)"&$"n &"!" &e%s&e$)i2 ini "$"n ,e%&en("%uh )e%h"!"& &e%s&e$)i2 l"inn#" Be,e%"&" s"s"%"n ")"u )uu"n un)u$ &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n ini "n)"%" l"in &enin($")"n $e*"*&u"n &e("0"i !"n &enin($")"n *o)i/"si &e("0"i Menu%u) K"&l"n !"n No%)on <3444: 54?=+ o%("nis"si )i!"$ h"n#" *ene$"n$"n in/es)"si &e%"l")"n s"" )e)"&i o%("nis"si u(" h"%us ,e%in/es)"si !"l"* in2%"s)%u$)u% #"i)u o%"n(+ sis)e*+ !"n &%ose!u%
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5 Ke*"*&u"n Menu%u) Kei)h D"/is <5?>9 !"l"* H"%)")i+ 3453=+ $e*"*&u"n &e("0"i !i&en("%uhi oleh 2"$)o% &en(e)"hu"n !"n $e)e%"*&il"n Se,"("i*"n" !i%u*us$"n: ability 4 *no%ledge 5 s*ill. Se1"%" &si$olo(is+ $e*"*&u"* &e("0"i )e%!i%i !"%i $e*"*&u"n &o)ensi !"n $e*"*&u"n reality. A%)in#"+ &e("0"i #"n( *e*ili$i $e*"*&u"n !i ")"s %")"-%")" !en("n &en!i!i$"n !"n &en(e)"hu"n #"n( *e*"!"i un)u$ *en"l"n$"n &e$e%""n )e%"*&il !"l"* *en(e%"$"n"n &e$e%""n seh"%i-h"%i+ *"$" i" "$"n le,ih *u!"h *en1"&"i $ine%" <&%es)"si= #"n( !ih"%"&$"n 3 Mo)i/"si Teo%i *o)i/"si #"n( !i$e*u$"$"n M1lell"n! <5?65 !"l"* H"%)")i+ ,"h0"
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. PERBEDAAN PERSPEKTIF DAN SKEMA BALANED SOREARD PADA SEKTOR S7ASTA DAN SEKTOR PUBLIK Pe*e%in)"h se,"i$n#"
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24
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25
in)e%n"l !"l"* o%("nis"si &e*e%in)"h "!"l"h *en(i!en)i2i$"si &%oses $un1i+ *en(u$u% !"n *en("n"lisis+ *enen)u$"n )"%(e) $ine%"+ !"n *el"$s"n"$"n inisi")i2 ")"u &%o(%"* &enin($")"n $ine%" un)u$ *en1"&"i )uu"n u)"*" *e*,e%i$"n &el"#"n"n &u,li$ ,e%nil"i )"*,"h <,e%$u"li)"s= $e&"!" *"s#"%"$") &e*,"#"% &""$ <&el"n(("n u)"*" !"%i o%("nis"si &e*e%in)"h= Pe%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n !"l"* Balanced Scorecard + *e*,e%i$"n su")u in2%"s)%u$)u% un)u$ o%("nis"si &e*e%in)"h *en1"&"i s"s"%"n #"n( )el"h !ii!en)i2i$"si *el"lui &e%s&e$)i2-&e%s&e$)i2 #"n( l"in Tuu"n !"l"* &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n !"l"* o%("nis"si &e*e%in)"h "!"l"h se,"("i &en(en!"li un)u$ *en1"&"i $eun((ul"n h"sil !"l"* &e%s&e$)i2 #"n( l"in+ )e%u)"*" &e%s&e$)i2 &e*,e%i"n nil"i )"*,"h !"l"* &el"#"n"n &u,li$ $e&"!" *"s#"%"$") &e*,"#"% &""$ <&e%s&e$)i2 &el"n(("n= -34?= Be%i$u) "!"l"h &e%,"n!in("n s$e*" Balanced Scorecard un)u$ o%("nis"si ni%l"," !"n o%("nis"si se$)o% &u,li$ Gam-ar 3 P$r-an(inan S,$ma Balanced Scorecard 0n10, Orani&a&i Nirla-a (an Orani&a&i S$,1or P0-li,
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D. MISI NILAI DAN ;ISI
26
#. Mi&i Misi "!"l"h "l"n &i$i%"n
). Nilai Ni/en <3447:555= *enel"s$"n ,"h0" Nil"i !"s"% "!"l"h $e&e%1"#""n !"n &e%il"$u #"n( $i)" "nu) Nil"i !"s"% *en1e%*in$"n "&" #"n( ,oleh !"n "&" #"n( )i!"$ ,oleh !il"$u$"n oleh "n((o)" o%("nis"si !"l"* *el"$s"n"$"n *isi !"n *en1"&"i /isi Nil"i !"s"% *e%u&"$"n nil"i-nil"i ,u!"#" #"n( ,e%$e*,"n( !"n ,e%l"$u !"l"* &e%us"h""n Tuu"n &e*,u")"n $"li*") &e%n#")""n nil"i !"s"% "!"l"h un)u$ *eno%*"$"n $e#"$in"n #"n( h"%us !i&e("n( !"n !il"$u$"n oleh se*u" &e("0"i
/. ;i&i Visi "!"l"h su")u &i$i%"n #"n( *el"*&"ui %e"li)"s se$"%"n(+ sesu")u #"n( !i1i&)"$"n #"n( ,elu* &e%n"h "!" se,elu*n#"+ su")u $e"!""n #"n( "$"n !i0uu!$"n #"n( ,elu* &e%n"h !i"l"*i se,elu*n#" Seo%"n( leader #"n( *e*ili$i /isi "!"l"h leader #"n( *e*ili$i $e*"*&u"n un)u$ ,e%&i$i% *el"*&"ui %e"li)"s se$"%"n(+ $e*"*&u"n un)u$ *en1i&)"$"n
27
sesu")u #"n( ,elu* &e%n"h "!"+ !"n $e*"*&u"n un)u$ *en1"&"i su")u $on!isi #"n( ,elu* &e%n"h !i"l"*i se,elu*n#" Visi *e%u&"$"n ("*,"%"n $on!isi #"n( "$"n !i0uu!$"n oleh o%("nis"si !i*"s" *en!")"n( D"l"* %"n($" *e0uu!$"n $on!isi #"n( !i("*,"%$"n !"l"* /isi+ &e%us"h""n &e%lu *e%u*us$"n s)%")e(i D"l"* &e%u*us"n s)%")e(i+ /isi o%("nis"si !i","%$"n !"l"* )uu"n < goals= :77= *enel"s$"n ,e,e%"&" ")%i,u) !"%i &e%n#")""n /isi #"n( e2e$)i2 se,"("i ,e%i$u): a. "maginable O%"n( ,is" *e*,"#"n($"n !i *"s" !e&"n &e%us"h""n ")"u o%("nis"si i)u "$"n *en"!i se&e%)i "&" b. Desireable Me*,e%i$"n
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!ommunicable Mu!"h !i$o*uni$"si$"n !"n !iel"s$"n !"l"* hi)un("n *eni)
E. SASARAN STRATEGIS Ni/en <3447:53?= *en!e2inisi$"n s)%")e(i se,"("i %e&%esen)"si &%io%i)"s u)"*" o%("nis"si !"l"* *e%es&on lin($un("n o&e%"si !"n *en1"&"i *isin#" Sel"nu)n#"+ Ni/en <3447:577-584= *enel"s$"n )"h"&"n-)"h"&"n &en#usun"n s)%")e(i se,"("i ,e%i$u):
#. Ta+a2 P$rm0laan
28
T"h"& &e%*ul""n *e%u&"$"n )"h"&"n &enil"i"n $esi"&"n o%("nis"si un)u$ *el"$s"n"$"n &e%en1"n""n+ &en(e*,"n("n )uu"n #"n( in(in !"1"&"i !"%i &%oses &e%en1"n""n+ se%)" &enin"u"n ul"n( )u("s !"n 2un(si o%("nis"si T"h"&"n &enil"i"n $esi"&"n )e%se,u) !"&") !il"$s"n"$"n !en("n *en(e/"lu"si &%oses &e%en1"n""n !"n s)%")e(i #"n( )el"h ,e%"l"n !en("n *en((un"$"n $%i)e%i" se,"("i ,e%i$u) " S)%")e(i #"n( "!" )el"h *e*,e%i$"n ("*,"%"n #"n( el"s *en(en"i &%io%i)"s o%("nis"si !i *"s" #"n( "$"n !")"n( , S)%")e(i #"n( "!" )el"h ,e%&e%"n se,"("i &e*e%s")u o%("nis"si se1"%" $eselu%uh"n 1 S)%")e(i #"n( "!" )el"h !i&"n!"n( oleh &i*&in"n-&i*&in"n !"l"* o%("nis"si se,"("i sesu")u #"n( ,e%h"%(" !"n %ele/"n ! S)%")e(i #"n( "!" )el"h *"*&u *e*,e%i$"n &en(e)"hu"n $e&"!" selu%uh $"%#"0"n *en(en"i &%io%i)"s o%("nis"si !"n ,"("i*"n" o%("nis"si "$"n *e*,e%i$"n &el"#"n"n $e&"!" se)i"& &el"n(("n e S)%")e(i #"n( "!" )el"h *en"!i !"s"% !"l"* *en#usun inisi")i2-inisi")i2 o%("nis"si un)u$ *en("*,il $eun)un("n !"%i se)i"& $ese*&")"n #"n( "!" ")"u un)u$ *elin!un(i o&e%"si #"n( )el"h ,e%l"n(sun( 2
S)%")e(i #"n( "!"+ i$" !il"$s"n"$"n+ "$"n *"*&u *enin($")$"n e2isiensi o&e%"si o%("nis"si
( S)%")e(i #"n( "!" )el"h *e*,e%i$"n ("*,"%"n #"n( el"s *en(en"i &e*,"(i"n 0e0en"n( !"n )"n((un( "0", !"l"* o%("nis"si !"l"* *el"$s"n"$"n s)%")e(i )e%se,u) h S)%")e(i #"n( "!" )el"h !i0uu!$"n !"l"* u$u%"n $ine%" un)u$ *en(e)"hui &e%$e*,"n("n &el"$s"n""n s)%")e(i )e%se,u) E/"lu"si )e%h"!"& s)%")e(i #"n( "!" !il"$s"n"$"n !en("n *e*,e%i$"n s$o% 5 s! 8 ,"(i se)i"& &e%n#")""n !"l"* "n($" 5= s! >= !i ")"s !en("n $e)en)u"n se,"("i ,e%i$u) " Ti!"$ sesu"i , u$u& sesu"i 1 Sesu"i ! S"n(") Sesu"i A$u*ul"si nil"i #"n( !i&e%oleh !"%i $e!el"&"n &e%n#")""n )e%se,u) !"&") !i)"2si%$"n $e !"l"* )i(" $l"si2i$"si Nil"i $u%"n( !"%i 56+ ,e%"%)i *en(in!i$"si$"n $e,u)uh"n #"n( s"n(") un)u$ !il"$u$"n &e%,"i$"n Nil"i 56 s! 38 *en(i!i$"si$"n ,"h0" s)%")e(i #"n( "!" su!"h 1u$u&
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). Ta+a2 Anali&i& S1a,$+ol($r
29
T"h"& "n"lisis sta*eholder *e%u&"$"n )"h"&"n i!en)i2i$"si selu%uh sta*eholder $un1i !"%i o%("nis"si Sel"nu)n#"+ o%("nis"si *enen)u$"n h"l-h"l #"n( !iin(in$"n &"%" sta*eholder )e%se,u) Se,"li$n#"+ o%("nis"si !"&") &ul" *enen)u$"n h"l-h"l #"n( !i,u)uh$"nn#" !"%i &"%" sta*eholder )e%se,u) un)u$ *en1"&"i )uu"nn#" D"2)"% sta*eholder &o)ensi"l !"%i se,u"h o%("nis"si se$)o% &u,li$ !"&") !iilus)%"si$"n se,"("i ,e%i$u) Gam-ar Da%1ar Stakeholder Po1$n&ial Orani&a&i S$,1or P0-li,
Su*,e%: Ni/en <3447:576=
/. Ta+a2 Anali&i& S7OT T"h"&"n "n"lisis SWOT *e%u&"$"n )"h"&"n un)u$ *en(i!en)i2i$"si Strenghts
3. Ta+a2 I($n1i%i,a&i I&0 S1ra1$i& P"!" )"h"&"n ini+ i!en)i2i$"si isu-isu s)%")e(is !"&") !il"$s"n"$"n !en("n *e*&e%h")i$"n $"%"$)e%is)i$-$"%"$)e%is)i$ se,"("i ,e%i$u) " Me%u&"$"n ,"(i"n !"%i "(en!" &i*&in"n o%("nis"siF , Be%si2") "n($" &"n"n(F 1 Me*&en("%uhi o%("nis"si se1"%" $eselu%uh"nF ! Me*ili$i &en("%uh 2in"nsi"l #"n( si(ni2i$"nF e D"&") *e*,u)uh$"n "!"n#" &%o(%"*-&%o(%"* !"n &el"#"n"n ,"%uF 30
2
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. Ta+a2 P$n$m-anan S1ra1$i P"!" )"h"&"n ini+ un)u$ !"&") *en(e*,"n($"n s)%")e(i se1"%" e2e$)i2+ o%("nis"si !"&") *en((un"$"n li*" &e%)"n#""n ,e%i$u) se,"("i &e!o*"n !"l"* *en"n(("&i se,u"h isu s)%")e(is )e%)en)u+ #"i)u:
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, A&" s""$"h &o)ensi h"*,")"n !"l"* &el"$s"n""n "l)e%n")i2-"l)e%n")i2 )e%se,u)@ 1 A&" s""$"h )in!"$"n-)in!"$"n #"n( !"&") !il"$s"n"$"n un)u$ *en(h"!"&i h"*,")"n )e%se,u)@
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e A&" s""$"h )in!"$"n #"n( h"%us !il"$s"n"$"n !"l"* 0"$)u en"* ,ul"n *en!")"n( !"n si"&"$"h #"n( ,e%)"n((un( "0",@ Teo%i Ni/en )en)"n( &en#usun"n s)%")e(i )e%se,u)+ $husun#" )"h"& &e%*ul""n "$"n *en"!i !"s"% ,"(i &enulis !"l"* *en(u$u% $u"li)"s S"s"%"n S)%")e(is Se$%e)"%i") Jen!e%"l
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F. PETA STRATEGIS Pe)" s)%")e(i *e%u&"$"n su")u !"sh,o"%! <&"nel ins)%u*en)= #"n( *e*e)"$"n S"s"%"n S)%"(is o%("nis"si !"l"* su")u $e%"n($" hu,un("n se,", "$i,") #"n( *en(("*,"%$"n $eselu%uh"n &e%"l"n"n s)%")e(i o%("nis"si Pe)" s)%")e(i *e*u!"h$"n o%("nis"si un)u$ *en($o*uni$"si$"n $eselu%uh"n s)%")e(in#" $e&"!" selu%uh "n((o)" o%("nis"si !"l"* %"n($" &e*"h"*"n !e*i su$sesn#" &en1"&"i"n )uu"n o%("nis"si Uni) o%("nis"si #"n( *en#usun &e)" s)%")e(i "!"l"h uni) o%("nis"si #"n( *en!e2inisi$"n /isi !"n *isin#" !en("n el"s se%)" *e*ili$i &%oses *"n"e*en #"n( len($"&
Gam-ar 6 on1o+ P$1a S1ra1$i& KPPB Ti2$ Ma(5a Pa-$an Tan*0n P$ra, 31
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35
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BAB III PENUTUP Balanced Scorecard "!"l"h *e)o!e #"n( !i$e*,"n($"n K"&l"n !"n No%)on un)u$ *en(u$u% se)i"& "$)i/i)"s #"n( !il"$u$"n oleh su")u &e%us"h""n !"l"* %"n($" *e%e"lis"si$"n )uu"n &e%us"h""n )e%se,u) Balanced Scorecard se*ul" *e%u&"$"n "$)i/i)"s )e%sen!i%i #"n( )e%$"i) !en("n &enen)u"n s"s"%"n+ )e)"&i $e*u!i"n !iin)e(%"si$"n !en("n sis)e* *"n"e*en s)%")e(is U$u%"n $ine%" $eu"n("n )i!"$ 1u$u& se,"("i &e!o*"n !"n s"%"n" e/"lu"si o%("nis"si !"l"* lin($un("n ,isinis #"n( $o*&e)i)i2 U$u%"n $ine%" $eu"n("n *e*,e%i$"n ,e,e%"&" in2o%*"si )en)"n( &e%is)i0" #"n( )el"h )e%"!i N"*un+ u$u%"n $ine%" $eu"n("n )e%se,u) )i!"$ *"*&u *e*,e%i$"n &e!o*"n !"l"* *enen)u$"n )in!"$"n #"n( )e&") un)u$ !il"$s"n"$"n s"") ini *"u&un !i *"s" #"n( "$"n !")"n( Balanced Scorecard )e%!i%i !"%i e*&") &e%s&e$)i2+ #"i)u &e%s&e$)i2 $eu"n("n+ &e%s&e$)i2 &el"n(("n+ &e%s&e$)i2 &%oses ,isnis in)e%n"l+ !"n &e%s&e$)i2 &e*,el""%"n !"n &e%)u*,uh"n
40
DAFTAR PUSTAKA
oo&e%+ Don"l! R !"n S1hin!le%+ P"*el" S <3458= Business 'esearch Methods& T%elfth +dition. Ne0 'o%$: The M1G%"0-Hill o*&"nies K"&l"n+ RS <3454= !onceptual 6oundations of the Balanced Scorecard 9 7or*ing Paper Bos)on: H"%/"%! Business S1hool K"&l"n+ RS !"n No%)on+ DP <5??6= Balanced Scorecard Translating Strategy into #ction Bos)on: H"%/"%! Business S1hool P%ess --------- <3445= The Strategy 6ocused $rgani:ation ;o% Balanced Scorecard !ompanies Thrive in the /e% Business +nvironment Bos)on: H"%/"%! Business S1hool P%ess Luis+ S !"n Bi%o*o+ PA <344>= Step by Step in !ascading Balanced Scorecard to 6undamental Scorecards J"$"%)": PT G%"*e!i" Pus)"$" U*u* M"ulu!in+ ."%i! A$h*"! <3453= Penerapan Balanced Scorecard dalam Pengu*uran iner0>(. Panduan Pengelolaan iner
Lo!o/i1us
<3443=
Balanced Scorecard Sebagai
'erang*a
Pengu*uran
iner
Perusahaan Secara omprehensif Dalam ing*ungan Bisnis @lobal M"h*u!i <3454= Mana
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