PENGUKURAN KINERJA DENGAN PERSPEKTIF BALANCED SCORECARD DI PERUSAHAAN (AMDK) PT. AHLUS SHAFA WAL WAFA
DOI:
https://doi.org/10.51804/jiso.v5i1.54-60Keywords:
Pengukuran Kinerja, Air Minum Dalam Kemasan (AMDK), Balanced Score Card (BSC), Key Performance Indicator (KPIAbstract
Perusahaan (AMDK) PT. Ahlus Shafa wal Wafa memiliki usia yang masih muda. Pada saat ini air minum “MaDa” memiliki segment pasar pada jama’ah hingga wali santri yang tersebar di berbagai daerah di Indonesia. Penelitian ini dilakukan karena PT. Ahlus Shafa wal Wafa hingga saat ini belum pernah melakukan pengukuran kinerja. Proses pengukuran kinerja dilakukan dengan pendekatan perspektif balanced scorecard (BSC) dan menggunakan data tiga tahun terakhir mulai tahun 2018 sampai tahun 2020. Hasil pengukuran menunjukkan bahwa dalam kurun waktu tiga tahun terakhir mulai tahun 2018 hingga tahun 2020, kinerja PT. Ahlus Shafa wal Wafa berada pada kondisi yang cukup baik. Hal tersebut dibuktikan dengan kondisi 10 key performance indikator (KPI) yang digunakan, 3 (tiga) KPI mengalami penurunan, 5 (lima) KPI relatif stabil, dan 2 (dua) KPI mengalami peningkatan yang signifikan. Hal tersebut menjadikan PT. Ahlus Shafa wal Wafa sebagai perusahaan dengan usia muda yang terbilang cukup baik dan semakin berkembang di masa mendatang.
ABSTRACT
PT. Ahlus Shafa wal Wafa is very young in age. Now drinking water "MaDa" has a market segment from the congregation to the guardians of students spread across various regions in Indonesia. This research was conducted because of at PT. Ahlus Shafa wal Wafa indicated that there was no previous performance measurement before. The performance measurement process is carried out using a balanced scorecard (BSC) perspective approach. By using data from the last three years, the measurement results show that in the last three years from 2018 to 2020 the performance of PT. Ahlus Shafa wal Wafa is quite good. This is evidenced by the 10 key performance indicators (KPI) used, 3 (three) KPI decreased, 5 (five) KPI in stable, and 2 (two) KPI experienced significant increases. This makes PT. Ahlus Shafa wal Wafa as a company with a young age that is quite good and make growth in the future.
References
Arizon, N. F. M., Adriansyah, G., Fudhla, A. F., Puspita, A. D., Gunawan, B. P., Wijayanti, C. D. W., Herawati, D., Ali, M., Miarsa, F. R. D., & Desti, F. (2019). Performance Measurement in CV. Sinar Energi Gemilang with Balanced Scorecard Method. Journal of Physics: Conference Series, 1175(1), 12286.
Fikar, A., & Retnowati, D. (2020). PENERAPAN BALANCE SCORECARD UNTUK PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus : CV. MPE). Heuristic, 17(2), 75–86. https://doi.org/10.30996/heuristic.v17i2.4801
Haidiputri, T. A. N. (2019). Penggunaan Metode Balance Scorecard dalam Pengukuran Kinerja Perusahaan Daerah Air Minum (PDAM) Kota Probolinggo. Jurnal Manajemen Bisnis, 6(2), 14–23.
https://doi.org/10.33096/jmb.v6i2.221
Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard business review Boston.
Mahsun, M. (2006). Pengukuran kinerja sektor publik. Yogyakarta: BPFE.
Pundi, J., Rahmi, M., Revinda, F. T., & Ekonomi, F. (2020). Analisis Kinerja PT . Amanah Insanillahia Batusangkar Dengan Metode Balancescorecard. 04(02), 223–240. https://doi.org/10.31575/jp.v4i2.246
Riyana, D. (2017). Pengukuran Kinerja Perusahaan PT Indofood dengan Menggunakan Balanced Scorecard. Jurnal Sekuritas (Saham, Ekonomi, Keuangan Dan Investasi), 1(22), 42–53.
Downloads
Published
Issue
Section
License
With the receipt of the article by JISO Editorial Board and the decision to be published, the copyright regarding the article will be transferred to JISO. The copyright transfer form can be downloaded here.
JISO has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal.
JISO is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
