DAFTAR ISI Halaman Halaman Judul ...................................................................................................... i Halaman Pernyataan Bebas Plagiarisme .............................................................. ii Halaman Pengesahan ......................................................................................... iii Halaman Berita Acara Ujian .............................................................................. iv Kata Pengantar .................................................................................................... v Halaman Motto .................................................................................................. ix Halaman Persembahan ........................................................................................ x Daftar Isi ............................................................................................................ xi Daftar Tabel ...................................................................................................... xv Daftar Gambar ................................................................................................ xvii Daftar Lampiran.............................................................................................. xviii Abstrak ............................................................................................................ xix BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ................................................................................ 1 1.2 Rumusan Masalah .......................................................................................... 4 1.3 Batasan Masalah ........................................................................................... 5 1.4 Tujuan Penelitian .......................................................................................... 6 1.5 Metode Penelitian ......................................................................................... 6 1.6 Manfaat Penelitian ....................................................................................... 14 1.7 Sistematika Penulisan .................................................................................. 15
BAB II KAJIAN PUSTAKA 2.1 Pengertian Pengukuran Kinerja ................................................................... 17 2.2 Sejarah dan Konsep Umum Balanced Scorecard .......................................... 20 2.3 Pengertian Balanced Scorecard ................................................................... 23 2.4 Kerangka Kerja Balanced Scorecard ........................................................... 25 2.5 Karakteristik Balanced Scorecard ............................................................... 27 2.6 Balanced Scorecard sebagai Sistem Manajemen dan Pengukuran Kinerja Bisnis .......................................................................... 30 2.7 Balanced Scorecard sebagai Sistem Manajemen Strategik ........................... 31 2.8 Perspektif dalam Balanced Scorecard .......................................................... 34 2.8.1 Perspektif Keuangan ................................................................................ 34 2.8.2 Perspektif Pelanggan (Nasabah) ............................................................... 43 2.8.3 Perspektif Proses Bisnis Internal ............................................................... 47 2.8.4 Perspektif Pembelajaran dan Pertumbuhan ................................................ 53 2.9 Keunggulan Balanced Scorecard ................................................................. 57 2.10 Kelemahan Balanced Scorecard ................................................................. 59
BAB III METODE PENELITIAN 3.1 Tempat dan Waktu Penelitian ...................................................................... 62 3.2 Jenis Penelitian ........................................................................................... 62 3.3 Populasi dan Sampel ................................................................................... 63 3.4 Metode Pengumpulan Data ......................................................................... 66 3.5 Jenis Data .................................................................................................... 68 3.5.1 Data Primer ........................................................................................ 68 3.5.1.1 Data Umum ............................................................................ 68 3.5.1.2 Data Khusus ................................................................................. 78 3.5.2 Data Sekunder .......................................................................................... 83 3.6 Pengujian Instrumen Penelitian ................................................................... 84 3.6.1 Uji Validitas ............................................................................................. 84 3.6.2 Uji Reliabilitas ......................................................................................... 85 3.7 Teknik Analisis Data ................................................................................... 87 3.7.1 Pengukuran Kinerja Perspektif Keuangan ................................................. 87 3.7.1.1 Rasio Likuiditas ...................................................................... 87 3.7.1.2 Rasio Solvabilitas ................................................................... 90 3.7.1.3 Rasio Rentabilitas ................................................................... 92 3.7.2 Pengukuran Kinerja Perspektif Pelanggan (Nasabah) ............................... 94 3.7.2.1 Pangsa Pasar ............................................................................ 94 3.7.2.2 Kepuasan Nasabah (Anggota) ................................................. 95 3.7.3 Pengukuran Kinerja Perspektif Proses Bisnis Internal................................ 96 3.7.4 Pengukuran Kinerja Perspektif Pembelajaran dan Pertumbuhan ................ 97 3.7.4.1 Indikator Produktivitas Karyawan ........................................... 97 3.7.4.2 Indikator Retensi Karyawan .................................................... 98 3.7.4.3 Indikator Kepuasan Karyawan ................................................ 98 BAB IV ANALISA DAN PEMBAHASAN 4.1 Pengukuran Kinerja Perspektif Keuangan .................................................. 100 4.1.1 Rasio Likuiditas ..................................................................................... 100 4.1.2 Rasio Solvabilitas ................................................................................... 107 4.1.3 Rasio Rentabilitas ................................................................................... 117 4.2 PengukuranKinerja Perspektif Pelanggan (Nasabah) ................................. 126 4.2.1 Pangsa Pasar .......................................................................................... 126 4.2.2 Kepuasan Nasabah (Anggota) ................................................................ 129 4.3 Pengukuran Kinerja Perspektif Proses Bisnis Internal ............................... 138 4.4 Pengukuran Kinerja Perspektif Pembelajaran dan Pertumbuhan ................. 146 4.4.1 Indikator Produktivitas Karyawan .......................................................... 146 4.4.2 Indikator Retensi Karyawan ................................................................... 149 4.4.3 Indikator Kepuasan Karyawan ................................................................ 152 BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ............................................................................................... 158 5.2 Keterbatasan Penelitian ............................................................................. 162 5.3 Saran.......................................................................................................... 163 DAFTAR PUSTAKA .................................................................................... 165 LAMPIRAN .................................................................................................. 168
DAFTAR TABEL Tabel Hal Tabel 3.1. Total Nasabah (Anggota) BMT Agawe Makmur ................................79 Tabel 3.2. Jumlah Karyawan BMT Agawe Makmur ............................................79 Tabel 3.3. Neraca Scontro BMT Agawe Makmur .......………….............…..…..80 Tabel 3.4. Perhitungan Hasil Usaha BMT Agawe Makmur .................................82 Tabel 3.5. Jumlah Nasabah (Anggota) Seluruh BMT di Wilayah Sleman Yogyakarta ...........................................................83 Tabel 3.6. Skor Kategori Likert …........................................................................96 Tabel 4.1. Current Ratio BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) …….......................................................…..102 Tabel 4.2. Perputaran Piutang BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) …………..……………...……….......….....105 Tabel 4.3. Rasio Modal Sendiri (RMS) terhadap Aktiva pada BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) …….........……108 Tabel 4.4. Rasio Modal Sendiri terhadap Aktiva Tetap (RMSAT) pada BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah.…111 Tabel 4.5. Rasio Aktiva Tetap terhadap Hutang Jangka Panjang (RATH) pada BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah)....114 Tabel 4.6. Return on Assets (ROA) BMT Agawe Makmur Tahun 2006-2009 (Dalam RibuanRupiah)………………............…..118 Tabel 4.7. Return on Equity (ROE) BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) ………………...….........121 Tabel 4.8. Return on Investment (ROI) BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) ………….......….............124 Tabel 4.9. Pangsa Pasar BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) …......................................................….......127 Tabel 4.10.Skala Kategori Likert ………………………….......…………….....130 Tabel 4.11.Hasil Uji Validitas Kepuasan Nasabah (Anggota) ………..........…..131 Tabel 4.12.Hasil Uji Reliabilitas Kepuasan Nasabah (Anggota) …......…....…..132 Tabel 4.13. Jumlah Total Skor Jawaban Responden ….......…......………....…..132 Tabel 4.14. Tabel Distribusi Frekuensi Gambaran Sikap Tiap Responden
Terhadap Layanan………………………............……………….....137 Tabel 4.15. Hasil Uji Validitas Proses Operasi ………..…......………………...139 Tabel 4.16. Hasil Uji Reliabilitas Proses Operasi ……………...........................140 Tabel 4.17. Jumlah Total Skor Jawaban Responden ……………........………...141 Tabel 4.18. Tabel Distribusi Frekuensi Gambaran Sikap Tiap Responden Terhadap Layanan Proses Operasi …………………......………….145 Tabel 4.19. Produktivitas Karyawan BMT Agawe Makmur Tahun 2006-2009 (Dalam Ribuan Rupiah) ………………..............147 Tabel 4.20. Retensi Karyawan BMT Agawe Makmur Tahun 2006-2009 ….................................................................……150 Tabel 4.21. Hasil Uji Validitas Kepuasan Karyawan …………….....………...153 Tabel 4.22. Hasil Uji Reliabilitas Kepuasan Karyawan ………......…………...154 Tabel 4.23. Jumlah Total Skor Jawaban Responden ………………...................155 Tabel 4.24. Tabel Distribusi Frekuensi Gambaran Sikap Tiap Responden Terhadap Kepuasan Karyawan ……….............……… 157
DAFTAR GAMBAR Gambar Gambar 2.1. Kerangka Kerja Balanced Scorecard ................................................ 26 Gambar 2.2. Balanced Scorecard sebagai Kerangka Kerja Tindakan Strategi......... 34 Gambar 2.3. Core Measurement Group dalam Perspektif Pelanggan ...................... 46 Gambar 2.4. Tiga Rantai Nilai dalam Perspektif Proses Bisnis Internal .......................52 Gambar 2.5. Kerangka Kerja dalam Perspektif Pembelajaran dan Pertumbuhan..........57 Gambar 3.1. Struktur Organisasi BMT Agawe Makmur ....... ................................. 71
DAFTAR LAMPIRAN LAMPIRAN I Kuesioner ........................................................................................................ 169 LAMPIRAN II Surat Ijin Penelitian ......................................................................................... 178 LAMPIRAN III Rekapitulasi Data ............................................................................................ 180 LAMPIRAN IV Tabel r Product Moment ................................................................................. 188 LAMPIRAN V Hasil Uji Validitas dan Reliabilitas ................................................................. 191 LAMPIRAN VI Neraca dan Laba Rugi (Sisa Hasil Usaha ........................................................ 195
