DAFTAR ISI
ABSTRAK .....................................................................................................................
i
KATA PENGANTAR ....................................................................................................
ii
DAFTAR ISI ...................................................................................................................
iii
DAFTAR TABEL ..........................................................................................................
iv
DAFTAR GAMBAR . .....................................................................................................
v
BAB I PENDAHULUAN ...............................................................................................
1
1.1 Latar Belakang .............................................................................................
1
1.2 Perumusan Masalah .....................................................................................
20
1.3 Tujuan Penelitian .........................................................................................
21
1.4 Manfaat Penelitian ......................................................................................
23
BAB II TINJAUAN TEORITIS DAN KERANGKA PEMIKIRAN .................... ..
24
2.1 Tinjauan Teoritis ......................................................................................................
24
2.1.1 Kinerja ........................................................................................................
24
2.1.1.1 Tujuan Sistem Pengukuran Kinerja ......................................................
25
2.1.1.2 Manfaat Pengukuran Kinerja ................................................................
26
2.1.1.3 Informasi yang Digunakan untuk Pengukuran Kinerja 1) Informasi Finansial ............................................................................
26
2) Informasi Nonfinansial ......................................................................
27
2.1.1.4 Peranan Indikator Kinerja dalam Pengukuran Kinerja ....................................................................
28
2.1.1.5 Pengukuran Kinerja pada Institusi Perguruan Tinggi ...........................
29
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2.1.2 Balance Scorecard ...............................................................................................
32
2.1.3 Aplikasi Balanced Scorecard di Perguruan Tinggi ................................................
47
2.1.3.1 Perspektif Pelanggan di Perguruan Tinggi dalam Balanced Scorecard ...................................................................
48
2.1.3.2 Perspektif Keuangan di Perguruan Tinggi dalam Balanced Scorecard ....................................................................
50
2.1.3.3 Perspektif Proses Internal di Perguruan Tinggi dalam Balanced Scorecard ....................................................................
52
2..1.3.4 Perspektif Pembelajaran dan Pertumbuhan di Perguruan Tinggi ..............................................................................
53
2.1.4 Human Resources Scorecard ................................................................................
54
2.1.4.1 Pengertian Human Resources Scorecard
.............................................
54
2.1.4.2 Mengukur Kinerja Berdasarkan Human Resources Scorecard ............
56
2.1.4.3 Mengintegrasikan SDM ke dalam Sistem Pengukuran Kinerja ............
66
2.1.4.4 Tujuh Model Langkah Penerapan Peran HR Strategis .........................
68
2.1.4.5 Manfaat Human Resources Scorecard ..................................................
72
2.1.4.6 Tantangan Sumber Daya Manusia dan Strategi
..................................
73
2.1.5 Human Resources Accounting .......................... ...................................................
80
2.1.5.1 Definisi Akuntansi Sumber Daya Manusia (ASDM) .............................
80
2.1.5.2 Sumber Daya Manusia Sebagai Suatu Aktiva (Human Asset)...............
83
2.1.5.3 Ruang Lingkup Akuntansi Sumber Daya Manusia ................................
84
2.1.5.4 Tujuan Penerapan Akuntansi Sumber Daya Manusia ............................
85
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.5.5 Metode Pengukuran Nilai Sumber Daya Manusia.................................
87
2.1.5.6 Mengukur Biaya Sumber Daya Manusia.................................................
89
2.1.5.7 Pelaporan Akuntansi Sumber Daya Manusia..........................................
91
2.1.5.8 Kendala Penerapan Akuntansi Sumber Daya Manusia ..........................
93
2.2 Kerangka Pemikiran..................................................................................................
96
2.3 Hipotesis ..................................................................................................................
109
BAB III METODOLOGI PENELITIAN ......................................................................
111
3.1
Metode Penelitian..................................................................................................
111
3.1.1
Pendekatan penelitian................................................................................
111
3.1.2
Langkah-langkah penelitian ...................................................................
112
3.2 Variabel Penelitian .................................................................................................
116
3.3 Populasi dan sampel..................................................................................................
116
3.4 Teknik Pengumpulan Data........................................................................................
116
3.5 Teknik analisis data dan kriteria dan pengambilan keputusan..................................
118
3.6 Rancangan pengujian hipotesis.................................................................................
120
3.7 Pemilihan Tes Statistik dan Perhitungan Nilai Tes Statistik .................................
121
BAB IV PEMBAHASAN...............................................................................................
122
4.1 Gambaran Umum Objek Penelitian..........................................................................
122
4.1.1 Sejarah Singkat Universitas Pendidikan Indonesia...................................
122
4.1.2 Visi dan Misi Universitas Pendidikan Indonesia......................................
126
4.1.3 Struktur Kepemilikan dan Struktur Organisasi.................................... ....
127
4.1.4 Produk Jasa yang Ditawarkan...................................................................
132
4.1.5 Strategi Fungsional....................................................................................
132
4.1.5.1 Strategi Fungsional Divisi Sumber Daya Manusia ....................
132
4.1.5.2 Visi Misi dan Program Kerja Direktorat SDM UPI ..................
133
4.1 6 Tahap Pencapaian Target Renstra................................................................
136
Tahap Analisis Awal.............................................................................................
137
4.2.1 Analisis Visi, Misi dan Tujuan UPI.............................................................
137
4.2
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4.2.2 Analisis SWOT dan Matrik SWOT.............................................................
137
4.2.3 Analisis Strategi Posisi UPI dilihat dari Matrik ..........................................
144
4.3 Tahap Perancangan...................................................................................................
145
4.3.1 Formulasi Strategi UPI Dalam Kerangka Balance Scorecard............. .....
145
4.3.1.1 Finansial........................................................................................
145
4.3.1.2 Customer........................................................................................
146
4.3.1.3 Bisnis Internal................................................................................
149
4.3.1.4 Learning & growth........................................................................
151
4.3.1.5 Formulasi Visi Misi Kedalam Strategi ( Matrik Tows)................
153
4.3.1.6 Formulasi Parameter Akreditasi BANPT Kedalam Strategi (Matrik Tows)................................................................................
153
4.3.1.7 Strategi Objektif Balance Scorecard.............................................
154
4.3.1.8 Strrategi Map UPI Berdasarkan Balance Scorecard....................
155
4.3.1.9 Initiative Strategi Map UPI Berdasarkan Balance Scorecard.......
158
4.3.2 Cascading Bsc Korporat Ke Dalam Kerangka Hr Scorecard................. .....
175
4.3.2.1 Identifikasi Visi, Misi dan Program kerja Direktorat SDM UPI ...................................................................................
178
4.3.2.2 Identifikasi Output Dan Ekspektasi Stakeholder...................... .....
181
4.3.2.3 Strategic Objectives HR.................................................................
183
4.3.2.4 Menentukan Strategy Map Human Resource Scorecard UP... .....
184
4.3.2.5 Menentukan Strategi Objektif dari Strategi Map Human Resource Scorecard UPI..................................................
185
4.3.2.6 Menentukan Initiative Strategi Map Human Resource Scorecard UPI..................................................
187
4.3.3 Mengintegrasikan Human Resource Accounting Pada Human Resource Scorecard UPI.......................................................
193
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.3.3.1 Penentuan Strategi Objektif Human Resource Accounting Link Pada Human Resource Scorecard UPI................................
195
4.3.3.2 Penentuan Initiative Strategi Objektif Human Resource Accounting Link Pada Human Resource Scorecard UPI.................................
197
4.4 Tahap Pengujian.......................................................................................................
210
4.4.1 Uji Awal..........................................................................................................
211
4.4.2 Uji Pelaksanaan..............................................................................................
214
BAB V KASIMPULAN DAN REKOMENDASI.........................................................
221
5.1 Kesimpulan................................................................................................................
221
5.2 Rekomendasi..............................................................................................................
223
DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN
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DAFTAR TABEL Hal. Tabel 1.1 Ranking Universitas di Indonesia Versi Webcomertics ................................................... 10 Tabel 1.2 Ranking Universitas di Indonesia Versi Webcomertics , Januari 2012 ........................... 11 Tabel 1.3 Ranking 10 besar Universitas di Asia Tenggara Versi Webcomertics, Juli 2012 ........... 12 Tabel 1.4 Ranking Universitas berdasarkan Negara Versi Webcomertick, Juli 2012 ....................
13
Tabel 1.5: Ranking Perguruan Tinggi Multi Disiplin Versi Asiaweek ...........................................
13
Tabel 1.6: Ranking Perguruan Tinggi Science and Technology Versi Asiaweek ........................
14
Tabel 1.7: Jumlah Pengangguran Berdasarkan Lulusan .............................................................
16
Tabel 2.1 Perbandingan Laporan Keuangan Konvensional dengan HRA
....................
93
Tabel 2.2 Empat perspektif HRSC ...........................................................................
99
Tabel 4.1 Analisis Internal ......................................................................................
138
Tabel 4.2 Analisis Eksternal ...................................................................................
140
Tabel 4.3 Model Analisis SWOT ............................................................................
142
Tabel 4.4 Initiative Strategi Map Balanced Scorecard UPI................................................... Tabel 4.5 Identifikasi Visi, Misi dan Program kerja Direktorat SDM UPI....................
180
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Tabel 4.6 Identifikasi Output Dan Ekspektasi Stakeholder SDM UPI..........................
183
Tabel 4.7 Initiative Strategi Map Human Resource Scorecard UPI................................
193
Tabel 4.8 Initiative Strategi Objektif Human Resource Accounting Link pada Human Resource Scorecard UPI........................................................ 209
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR Hal.
Gambar 2.1 Skema penjabaran 8 standar pendidikan menjadi standar akreditasi program studi ....... 31 Gambar 2.2 Hubungan Kausal Antar Perspektif Balanced Scorecard ...........................
42
Gambar 2.3 Kerangka Kerja Keseimbangan Empat Perspektif BSC .............................. 43 Gambar 2.3 Contoh Strategi Map .................................................................................... 45 Gambar 2.4 Contoh Strategi Map Lanjutan ...................................................................
46
Gambar 2.5 Contoh Initiative Strategy Map Lanjutan ...................................................
46
Gambar 2.6 Fungsi sumber daya manusia taktis versus strategic .................................
64
Gambar 2.7 Model awal yang digunakan untuk menyelaraskan strategi HRdengan strategi bisnis ....................................................................................
76
Gambar 2.8 Peta Strategi ................................................................................................
77
Gambar 2.9 Peta Strategi HR Scorecard ........................................................................
78
Gambar: 2.10 Skema Ruang Lingkup Akuntansi SDM .................................................
84
Gambar 2.11 Model Balanced Scorecard menurut Kaplan dan Norton ........................
96
Gambar 2.12 Strategy Map Balance Scorecard ...........................................................
97
Gambar 2.13 Model Kerangka Kerja SDM dari sudut pandag HRA .............................
102
Gambar 2.14 Model Pengukuran biaya historis
............................................................
105
Gambar 3.1 Diagram Alir Metodologi Penelitian ..........................................................
115
Gambar 4.1 Gambaran Formulasi Visi Misi ke dalam Strategi (Matrik Tows) .............
152
Gambar 4.2 Gambaran Formulasi Visi Misi ke dalam Strategi ( Matrik Tows) ........
153
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Gambar 4.3 Strategy Map di UPI .................................................................................. . 156 Gambar 4.4 Keterkaitan antara elemen human resource scorecard dan balanced scorecard, Huselid (2003) ....................................................................... . 176
Gambar 4.5 Langkah cascading balanced scorecard ke dalam strategi human resource scorecard ...............................................................................
178
Gambar 4.6 Rancangan Strategi Map Human Resoure Scorecard UPI .......................
185
Gambar 4.7 Penentuan SO Perspektif Human Resource Scorecard UPI .....................
187
Gambar 4.8 Kerangka Human Resource Accounting Link pada Human Resource Scorecard ..............................................................................
194
Gambar 4.9 Penentuan SO Human Resource Accounting Link to Human Resource Scorecard UPI .................................................................................
196
Jaenudin , 2014 Integrasi human resources scorecard dan human resources accounting pada kinerja perguruan tinggi (studi pengembangan konsep pada Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
