PENGUKURAN KINERJA DENGAN METODE BALANCED SCORECARD PADA PT. BANK PEMBANGUNAN DAERAH BALI CABANG SINGARAJA TAHUN 2014

Authors

  • Ketut Suci Widiasri .
  • Anantawikrama Tungga Atmadja,SE,Ak.,M. .
  • Nyoman Trisna Herawati, SE.AK,M.Pd. .

DOI:

https://doi.org/10.23887/jimat.v6i3.9044

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja PT. Bank Pembangunan Daerah Bali Cabang Singaraja tahun 2014 dilihat dari 1) perspektif keuangan, 2) perspektif pelanggan, 3) perspektif proses bisnis internal, 4) perspektif pemblajaran dan pertumbuhan. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif yang di dalamnya memberikan penjelasan tentang kinerja PT. Bank Pembangunan Daerah Bali Cabang Singaraja dengan menggunakan me tode Balanced Scorecard. Data dikumpulkan dengan menggunakan dokumentasi, kuisioner, wawancara, dan observasi. Teknik analisis perspektif keuangan adalah: rasio profitabilitas, rasio return on assets, dan rasio assets turn over. Teknik analisis perspektif pelanggan indeks kepuasan pelanggan (IKP), teknik analisis perspektif proses bisnis internal standar deviasi, teknik analisis perspektif pemblajaran dan pertumbuhan indeks kepuasan karyawan (IKK), produktivitas karyawan, dan retensi karyawan. Hasil penelitian menunjukkan 1) kinerja dari perspektif keuangan dilihat dari rasio profitabilitas menunjukkan hasil sangat baik, dari rasio return on assets menunjukkan hasil baik, dan dari rasio assets turn over menunjukkan hasil sangat baik, 2) kinerja perspektif pelanggan yang di ukur dengan indeks kepuasan pelanggan menunjukkan hasil baik. 3) kinerja perspektif proses bisnis internal belum efisien, 4) kinerja perspektif pembelajaran dan pertumbuhan yang diukur dengan indeks kepuasan karyawan menunjukkan hasil sangat baik.
Kata Kunci : Balanced Scorecard dan Penilaian Kinerja

The study aimed at finding out the performances of “PT. Bank Pembangunan Daerah Bali” Branch Singaraja in 2014 in terms of 1) financial perspective, 2) customers’ perspective, 3) business process perspectives, 4) growth and instructional perspective. The study was designed based on qualitative and descriptive approach involving the description of working performances of “PT. Bank Pembangunan Daerah Bali” Branch Singaraja by implementing Balanced Scorecard method. The data were collected by using documentation, questionnaires, interviews, and observation. The data of financial perspectives were analysed based on profitability ratio, return on assets ratio, and assets turnover ratio. Data of customers’ perspective was analysed by using customers’ satisfactory index, data on the perspective of internal business process was analysed by using standard deviation, data on the perspective of growth and instruction was analysed by using staff satisfactory index, data on the perspective of the staff productivity was analysed by using staff productivity and staff retention. The results of the study indicated that 1) the performances of the financial perspective in terms of profitability ratio indicated a very good result, return on assets ratio indicated fairly good result, in terms of assets turnover ratio indicated very good results, 2) customers’ perspective performances measured by using customers’ satisfactory index indicated a good result, 3) internal business process perspective performances indicated inefficiency, 4) growth and instruction perspective performances measured by using staff satisfactory index indicated a very good result.
keyword : Balanced Scorecard and performance assessment

Published

2017-01-13

Issue

Section

Articles