BALANCE SCORECARD.

Presentasi berjudul: "BALANCE SCORECARD."— Transcript presentasi:

1 BALANCE SCORECARD

2 Apa itu “Balanced Scorecard”?
Pengukuran kinerja perusahaan yang modern dengan mempertimbangan empat perspektif (yang saling berhubungan) yang merupakan penerjemahan strategi dan tujuan yang ingin dicapai oleh suatu perusahaan dalam jangka panjang, yang kemudian diukur dan dimonitor secara berkelanjutan. Konsep ini dikembangkan oleh Robert S. Kaplan dan David P. Norton

3 Kapan munculnya “Balanced Scorecard”?
Adanya pergeseran tingkat persaingan bisnis dari industrial competition ke information competition, sehingga mengubah alat ukur atau acuan yang dipakai oleh perusahaan untuk mengukur kinerjanya. Persaingan Bisnis Teknologi Informasi Keputusan

4 Mengapa kata “BALANCE” ?
Karena Balanced Scorecard menunjukkan adanya keseimbangan antara semua faktor yaitu keseimbangan antara : Faktor keuangan dan non keuangan Pihak eksternal dan internal Jangka pendek dan jangka panjang

5 Balanced Scorecard adalah Strategi

6 Balanced Scorecard adalah Strategi
Mission – Why We Exist Strategic Outcomes Vision – What We Want to Be Satisfied Shareholders Strategy : Our Game Plan Balanced Scorecard Delighted Customers Excellent Processes Values – What’s Important to Us Motivated Workforce

7 Balanced Scorecard adalah Strategi
Scorecard (papan nilai) diturunkan dari visi dan strategi. Hal ini menjadi kunci yang secara implisit mengingatkan bahwa perusahaan sesungguhnya digerakkan oleh visi dan misi. Bilamana visi dan misi dinyatakan dengan baik maka ini akan menjadi “mesin” penggerak semua kegiatan.

8 Balanced Scorecard Framework

9 Balanced Scorecard Framework
Visi, Misi, Strategi Proses Bisnis/ Intern Pembiayaan Customer Pembelajaran Dan Pertumbuhan

10 Paradigma Improvement Berkelanjutan
Tampak Luar Perilaku Dirancang Melalui Sistem Manajemen Keyakinan Dasar Kita harus mengetahui fakta, (2) alasan dan Belajar, (3) selalu ada cara yang lebih baik, (4) Kita harus selalu berusaha untuk sempurna Continues Improvement Mindset Nilai Dasar kejujuran, (2) kerendahan hati, (3) kerja keras, (4) kesabaran, (5) keterbukaan, (6) keberanian Paradigma Improvement Berkelanjutan Gambar: Building Block yang Membentuk Continues Improvement Mindset

11 Empat Perspektif dalam Balanced Scorecard

12 Balanced Scorecard Measurements
Hasil keuangan seperti apa yang diharapkan oleh manajemen? Financial Perspective Bagaimana memenuhi kebutuhan pelanggan organisasi? Customer Perspective Proses kerja kunci yang harus dilakukan untuk meningkatkan kontribusi lembaga Internal Process Perspective Bagaimana mutu SDM, organisasi, IT, dan anggaran dikelola dan dikembangkan Learning & Growth Perspective

13 “Cause and Effect Relationship” Balanced Scorecard

14 Corporate Balanced Scorecard Map - An Example
Enhance Long-term Shareholder Value Manage Cost Efficiency Increase Revenue Growth Financial Nurture Customer Satisfaction Expand Market Share Increase Customer Acquisition Customer Achieve Operational Excellence Drive Demand via Customer Relation Management Manage Dramatic Growth through Innovation Implement Good Environmental Policy Business Process Develop Employee Satisfaction Enhance Employee Productivity Improve Employee Appraisal System Learning & Growth

15 IMPLEMENTASI BALANCED SCORECARD UNTUK MENGUKUR KEPEMIMPINAN PERGURUAN TINGGI
Visi, Misi Value, Kepercayaan Pembelajaran & Pertumbuhan Pendanaan Pendidikan Customer Proses Internal

16 PERSPEKTIF PENDANAAN Terpenuhinya budget pendidikan
Efisiensi dan efektivitas biaya Keseimbangan alokasi dana

17 PERSPEKTIF CUSTOMER Meningkat dan Meluasnya Peminat
Loyalitas Masyarakat Peminat Kepuasan Customer

18 PERSPEKTIF PROSES PENDIDIKAN
Kualitas pelaksanaan pendidikan dan pengajaran Produktivitas karya ilmiah dan pengabdian kepada masyarakat Peningkatan pembinaan mahasiswa Networking yang Luas

19 PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN
Peningkatan kualitas dosen dan karyawan Komitmen dosen dan karyawan Pertumbuhan organisasi yang sehat dan kuat Pengakuan masyarakat luas

20 Balanced Scorecard dibandingkan Manajemen Tradisional

21 Keunggulan Balanced Scorecard dibandingkan Manajemen Tradisional

22 MULYADI (2001) Keseimbangan Sasaran Strategis

23 The Balanced Scorecard: A New Challenge, Meena Chavan, Business Department, Division of Economic and Financial Studies, Macquarie University, North Ryde, Australia (Journal of Management Development Vol. 28 No. 5, 2009 pp ) Purpose – The purpose of this paper is to focus on one strategy known as “The Balanced Scorecard”, discussing the growing importance of balanced scorecard performance systems, exploring issues that organizations face in building and implementing scorecard systems, and sharing lessons learned from Australian organizations that have taken the balanced scorecard journey. Design/methodology/approach – The approach taken is the case study methodology to depict the real world examples of organisations that have confidence in the “Balanced scorecard performance system“ so that other organisations can follow suit.

24 Continued….. Findings – The paper concludes that the balanced scorecard approach may require some substantial changes in culture within the organization.. The balanced scorecard requires understanding, commitment and support from the very top of the business down. The balanced scorecard will evolve. As culture changes and develops to accept the new approach and members of the organisation mature within the new culture, the organisation will find new things to measure, new goals in different areas, to make the balanced scorecard even more balanced and effective in supporting a living, growing, viable organisation. Different organisations have quite different needs, market areas, people, products and services, and will end up with significantly different balanced scorecards.

25 The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation Judgments Kerry A. Humphreys, Ken T. Trotman, University of New South Wales (JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH 2011 (pp. 81–9) Findings: that when all the performance measures are strategically linked, but no strategy information is provided, the common measures bias also exists. However, if strategy information is provided and all measures are strategically linked (a condition which did not exist in previous research), the common measures bias is eliminated.

26 Network Management for Clusters of Excellence: A Balanced-Scorecard Approach as a Performance Measurement Tool Florian Welter M.A., Rene Vossen M.A., Dr. Anja Richert, Adj. Professor Ingrid Isenhardt, RWTH Aachen University, Aachen, Germany The Business Review, Cambridge * Vol. 15 * Num. 1 * Summer * 2010

27 FINDINGS: Supplementary Cluster Activities constitute an important organisational part within the structure of the German Cluster of Excellence “Tailor-Made Fuels from Biomass” at RWTH Aachen University, because they focus on the entire clusters efficient networking process and successful strategic cluster development. As research teams from different scientific fields collaborate, the strategic management of interdisciplinary processes becomes necessary to enhance scientific cooperation. Therefore, amongst other measures of cluster development, a Balanced-Scorecard-Approach is implemented to measure the performance of the entire Cluster of Excellence. With the annual implementation of the Balanced-Scorecard-Approach, crucial key performance indicators have been collected, compared and analysed for the strategic management of the Cluster of Excellence, to facilitate innovation activities through adequate measures.

28 KESIMPULAN Balanced Scorecard adalah metoda yang cukup fleksibel diterapkan perusahaan. Organisasi akan mencapai manfaat dari Balanced Scorecard apabila dalam organisasi tersebut terdapat komitmen menyeluruh untuk mewujudkan strategi organisasi. Balanced Scorecard bukan saja ukuran akan kinerja akan tetapi adalah bagian dari strategi untuk mencapai tujuan.

29 Terima kasih