ABSTRACT
Balanced Scorecard (BSC) is a performance measurement system that not only measure performance through the financial perspective, but through nonfinancial perspective as well. Balanced Scorecard can translate the vision, mission and strategy of the company into four perspectives, namely financial perspective, customer, internal business processes, and learning and growth. , Balanced Scorecard as a performance measurement tool, can provide a comprehensive framework for translating the vision and strategy of the company into an integrated set of performance measures from time to time. The purpose of this study was to determine how much Effect of Balanced Scorecard as Strategic Management System to employee performance. The method used is Eksplanatory research. Data collection through a questionnaire. Testing data through validity test, reliability test, and normality of the data. Statistical analysis used is regression analysis, the correlation coefficient, determination coefficient and hypothesis testing. Based on simple linear regression analysis regression equation Y = 1.670 + 0.588X. The correlation between the Balanced Scorecard as Strategic Management System with the employee's performance can be said to be strong. Based on the coefficient of determination that the effect of Balanced Scorecard as Strategic Management System to employee performance in In PD. Heartwarmer in Singapore amounted to 49.28% and the remaining 50.72% influenced by other factors not examined by the author. From the test results obtained hypothesis that Ho is rejected and Ha accepted, so it can be concluded that there is significant influence Balanced Scorecard as Strategic Management System to employee performance.
Keywords: Balanced Scorecard, employee performance
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ABSTRAK
Balanced Scorecard (BSC) merupakan sistem pengukuran kinerja yang tidak hanya mengukur kinerja melalui perspektif finansial saja, tetapi melalui perspektif non-finansial juga. Balanced Scorecard dapat menerjemahkan visi, misi dan strategi perusahaan ke dalam empat perspektif, yaitu perspektif keuangan, pelanggan, proses bisnis internal, serta pertumbuhan dan pembelajaran. . Penerapan Balanced Scorecard sebagai alat pengukuran kinerja, dapat memberikan kerangka kerja yang komprehensif untuk menerjemahkan visi dan strategi perusahaan ke dalam seperangkat ukuran kinerja yang terpadu dari waktu ke waktu. Tujuan penelitian ini adalah untuk mengetahui seberapa besar Pengaruh Balanced Scorecard Sebagai Sistem Manajemen Strategik terhadap kinerja karyawan. Metode penelitian yang digunakan adalah Eksplanatory research. Teknik pengumpulan data melalui kuesioner. Pengujian data melalui uji validitas, uji reliabilitas, dan normalitas data. Analisis statistik yang digunakan yaitu analisis regresi, koefisien korelasi, koefisien determinasi dan pengujian hipotesis. Berdasarkan Analisis Regresi Linear Sederhana diperoleh persamaan regresi Y= 1,670 + 0.588X. Hasil korelasi antara Balanced Scorecard Sebagai Sistem Manajemen Strategik dengan kinerja karyawan dapat dikatakan kuat. Berdasarkan koefisien determinasi bahwa besarnya pengaruh Balanced Scorecard Sebagai Sistem Manajemen Strategik terhadap kinerja karyawan pada Pada PD. Heartwarmer di Bandung sebesar 49,28% dan sisanya 50,72% dipengaruhi oleh faktor lain yang tidak diteliti oleh penulis. Dari hasil pengujian hipotesis diperoleh bahwa Ho ditolak dan Ha diterima, sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan Balanced Scorecard Sebagai Sistem Manajemen Strategik terhadap kinerja karyawan.
Kata kunci: Balanced Scorecard, Kinerja karyawan
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DAFTAR ISI Halaman HALAMAN JUDUL........................................................................................... i HALAMAN PENGESAHAN ............................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI ............................................... iii SURAT PERNYATAAN PUBLIKASI LAPORAN PENELITIAN ................. vi KATA PENGANTAR ........................................................................................ v ABSTRACT .......................................................................................................... viii ABSTRAK .......................................................................................................... ix DAFTAR ISI ....................................................................................................... x DAFTAR TABEL ............................................................................................... xiv DAFTAR GAMBAR .......................................................................................... xv DAFTAR LAMPIRAN ....................................................................................... xvi BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ....................................................................... 1 1.2 Identifikasi Masalah ................................................................................ 5 1.3 Tujuan Penelitian .................................................................................... 5 1.4 Kegunaan Penelitian ............................................................................... 6
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN 2.1 Konsep Akuntansi Manajemen ............................................................... 7 2.1.1 Definisi Akuntansi Manajemen ..................................................... 7 2.1.2 Tujuan Akuntansi Manajemen ....................................................... 8 2.2 Balanced Scorecard ................................................................................ 9 2.2.1 Definisi Balanced Scorecard ......................................................... 9 2.2.2 Hubungan dengan Visi, Misi dan Strategi Perusahaan .................. 11 2.2.3 Empat Perspektif Balanced Scorecard ........................................... 14 2.2.3.1 Pespektif Keuangan ........................................................... 14 2.2.3.2 Perspektif Pelanggan ......................................................... 17 2.2.3.3 Perspektif Proses Bisnis Internal ....................................... 18 x
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2.2.3.4 Perspektif Pembelajaran dan Pertumbuhan ....................... 20 2.2.4 Elemen – Elemen Balanced Scorecard .......................................... 21 2.2.5 Membangun Balanced Scorecard .................................................. 23 2.2.6 Ciri-ciri Balanced Scorecard Yang Baik ....................................... 26 2.2.7 Peranan Balanced Scorecard dalam Sistem Manajemen Strategik ..................................................................... 27 2.2.8 Keunggulan Balanced Scorecard .................................................. 28 2.2.9 Manfaat Balanced Scorecard......................................................... 29 2.3 Kinerja .................................................................................................... 30 2.3.1 Pengertian Kinerja ......................................................................... 30 2.3.2 Manfaat Pengukuran Kinerja ........................................................ 32 2.3.3 Standar Kinerja Karyawan ............................................................ 32 2.3.4 Syarat-Syarat Pengukuran Kinerja Yang Berkualitas ................... 34 2.3.5 Penilaian Kinerja ........................................................................... 36 2.3.6 Kinerja Manajer ............................................................................ 37 2.3.7 Hubungan Penerapan Balanced Scorecard dengan Kinerja Manajer ............................................................................ 38 2.4 Penelitian Terdahulu ................................................................................ 39 2.5 Kerangka Pemikiran ................................................................................ 42
BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian ...................................................................................... 44 3.2 Metode Penelitian ................................................................................... 44 3.2.1 Desain Penelitian ........................................................................... 44 3.2.2 Operasional Variabel ..................................................................... 45 3.2.3 Unit Analisis .................................................................................. 47 3.2.4 Populasi dan Teknik Pengambilan Sampel ................................... 47 3.2.5 Sumber dan Teknik Pengumpulan Data ....................................... 48 3.2.6 Metode Pengujian Data ................................................................. 49 3.2.6.1 Uji Validitas....................................................................... 49 3.2.6.2 Uji Reliabilitas ................................................................... 51 xi
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3.2.7 Uji Normalitas Data ....................................................................... 52 3.2.8 Metode Analisis Data ..................................................................... 52 3.2.8.1 Analisis Regresi Linear Sederhana .................................... 52 3.2.8.2 Analisis Koefisien Korelasi ............................................... 53 3.2.8.3 Koefisien Determinasi (R2) ............................................... 54 3.2.9 Uji Hipotesis .................................................................................. 55
BAB IV HASIL PENELITIAN & PEMBAHASAN 4.1 Hasil Penelitian ....................................................................................... 57 4.1.1 Sejarah Singkat Perusahaan ........................................................... 57 4.1.2 Struktur Organisasi Perusahaan Dagang Heartwarmer.................. 59 4.1.3 Kegiatan Usaha perusahaan ........................................................... 62 4.1.4 Kriteria Pembobotan ...................................................................... 69 4.1.5 Deskripsi Tanggapan Responden .................................................. 71 4.1.6 Tanggapan Responden Terhadap Balanced Scorecard Sebagai Sistem Manajemen Strategik Pada PD. Heartwarmer di Bandung 71 4.2 Tanggapan Responden Mengenai Kinerja karyawan Pada PD. Heartwarmer di Bandung ................................................................ 84 4.3 Pengaruh Penerapan Balanced Scorecard Sebagai Sistem Manajemen Strategik terhadap Kinerja karyawan ..................................................... 94 4.3.1 Pengujian Instrumen ...................................................................... 94 4.3.1.1 Uji Validitas....................................................................... 94 4.3.1.2 Uji Reliabilitas ................................................................... 96 4.3.2 Uji Normalitas Data ....................................................................... 97 4.3.3 Analisis Regresi Linear Sederhana ................................................ 98 4.3.4 Analisis Koefisien Korelasi ........................................................... 99 4.3.5 Koefisien Determinasi ................................................................... 100 4.3.6 Pengujian Hipotesis ....................................................................... 101 4.4 Pembahasan.............................................................................................. 102
4.4.1 Pengaruh Penerapan Balanced Scorecard Sebagai Sistem xii
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Manajemen Strategik terhadap Kinerja karyawan ......................... 102
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ......................................................................................... 106 5.2 Saran................................................................................................... 109
DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL Halaman Tabel I
Penelitian Terdahulu ...................................................................... 39
Tabel.II
Indikator Variabel dan Skala Pengukuran ..................................... 45
Table III
Tingkat Hubungan Korelasi .......................................................... 54
Tabel IV
Penerapan Balanced Scorecard ..................................................... 71
Tabel V
Perspektif Keuangan ...................................................................... 74
Tabel VI
Persperktif Pelanggan .................................................................... 75
Tabel VII
Perspektif Proses Bisnis Internal ................................................... 76
Tabel VIII
Perspektif Pembelajaran dan Pertumbuhan .................................. 78
Tabel IX
Tanggapan Responden Mengenai Balanced Scorecard Sebagai Sistem Manajemen Strategik Secara Keseluruhan ......... 79
Tabel X
Kompetensi (Kemampuan untuk mengidentifikasi tingkat kinerja)........................................................................................... 84
Tabel XI
Produktivitas (Tingkat keunggulan yang diharapkan) .................. 88
Tabel XII
Tanggapan Responden Tentang Kinerja karyawan Secara Keseluruhan ................................................................................... 89
Tabel XIII
Rekapitulasi Hasil Uji Validitas Balanced Scorecard Sebagai Sistem Manajemen Strategik ............................................................. 94
Tabel XIV
Rekapitulasi Hasil Uji Validitas Variabel Kinerja karyawan ........ 95
Tabel XV
Uji Reliabilitas Variabel Balanced Scorecard Sebagai Sistem Manajemen Strategik ........................................................................ 96
Tabel XVI
Uji Reliabilitas Variabel Kinerja karyawan .................................. 96
Tabel XVII
Uji Normalitas Data ....................................................................... 97
Tabel XVIII Regresi Linier Sederhana antara X terhadap Y ............................. 98 Tabel XIX
Perhitungan Korelasi Pearson Product Moment Variabel X dan Variabel Y ..................................................................................... 100
Tabel XX
Regresi Berganda Antara Ketersediaan fasilitas Dan Pemberian insentif Terhadap Kinerja karyawan ............................................. 79
Tabel XXI
Koefisien Korelasi dan Determinasi .............................................. 80
Tabel XXII
Pengujian Hipotesis (Uji F) ........................................................... 81 xiv
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DAFTAR GAMBAR
Gambar 1
Model sistem Balance Scorecard .................................................. 13
Gambar 2
Hubungan Antara Empat Perspektif dalam Balanced Scorecard ....................................................................................... 23
Gambar 3
Kerangka Pemikiran ...................................................................... 42
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DAFTAR LAMPIRAN
Lampiran A : Kuesioner Lampiran B : Rekapitulasi Jawaban Kuesioner Variabel X Lampiran C : Rekapitulasi Jawaban Kuesioner Variabel Y Lampiran D : Tabel Product Moment Lampiran E : Tabel Distribusi t Lampiran F: Surat Survey Lampiran G: Output SPSS Lampiran H: Daftar Riwayat Hidup
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