Analisis Penerapan Balanced Scorecard dalam Meningkatkan Kinerja Manajerial

Abstract

Abstract. Balanced scorecard is a tool to measure financial and non-financial performance which consists of four perspectives,namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Through the implementation of the balanced scorecard, managers can continuously improve the effectiveness and performance of the company so that it going well. The purpose of this study is to find out how the implementation of the balanced scorecard at Matahari Department Store Tbk, how the managerial performance at Matahari Department Store Tbk and whether the implementation of the balanced scorecard can improve managerial performance at Matahari Department Store Tbk. The research method used is descriptive analysis method with a quantitative approach. The data used in this study are primary data obtained through questionnaires given to 15 respondents (store manager, assistant store manager, and human resource supervisor). The data analysis technique used is to use a Likert scale. The results show that the implementation of the Balanced Scorecard at Matahari Department Store Tbk has been implemented very well and the managerial performance at Matahari Department Store Tbk is included in the criteria of Very Good, then the implementation of the balanced scorecard can improve managerial performance at Matahari Department Store Tbk. Abstrak. Balanced scorecard merupakan alat untuk mengukur kinerja keuangan dan non keuangan yang terdiri dari empat perspektif, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Melalui penerapan balanced scorecard memungkinkan manajer untuk meningkatkan efektivitas dan kinerja perusahaan secara terus menerus agar berjalan dengan baik. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan balanced scorecard pada Matahari Department Store Tbk, bagaimana kinerja manajerial pada Matahari Department Store Tbk dan apakah penerapan balanced scorecard dapat meningkatkan kinerja manajerial pada Matahari Department Store Tbk. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuesioner yang diberikan kepada 15 responden (store manager, assistant store manager, dan human resource supervisor). Teknik analisis data yang digunakan adalah dengan menggunakan skala likert. Hasil penelitian menunjukkan bahwa Penerapan Balanced Scorecard pada Matahari Department Store Tbk sudah diterapkan dengan Sangat Baik dan Kinerja Manajerial pada Matahari Department Store Tbk masuk ke dalam kriteria Sangat Baik, maka penerapan balanced scorecard dapat meningkatkan kinerja manajerial pada Matahari Department Store Tbk.

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