Mangkunegoro, Satrio (2013) Balanced Scorecard Implementation As A Measurement Of The Ub Hotel Performance Assessment. Sarjana thesis, Universitas Brawijaya.
Abstract
Di era globalisasi, banyak perusahaan mulai melakukan perubahanperubahan kinerja organisasi demi mewujudkan tercapainya visi dan misi perusahaan tersebut. Penilaian menggunakan metode Balanced Scorecard merupakan cara yang effectif dan effisien untuk dilakukan perusahaan saat ini. Balanced Scorecard menilai perusahaan dari berbagai sisi yang kemudian dapat dikembangkan menjadi strategi untuk mencapai visi dan misi perusahaaan. BSC memiliki keistimewaan tersendiri dimana metode ini tidak hanya mempertimbangkan perspektif keuangan, namun juga mempertimbangkan perspektif lain seperti perspektif konsumen, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Dalam masalah yang dialami UB Hotel penelitian ini menguji “Implementasi Balance Score card sebagai Alat Ukur Kinerja UB Hotel” Penulis menggunakan pengukuran pada UB hotel dengan menggunakan data tahun 2009,2010,dan 2011 untuk menganalisis perspektif keuangan, sedangkan untuk perspektif lainnya menggunakan data perusahaan, interview, dan perhitungan kuesioner yang disebarkan kepada tamu dan karyawan hotel pada tahun berjalan. Dari hasil yang telah dilakukan secara keseluruhan kinerja UB Hotel adalah cukup baik, hal tersebut ditunjukan dengan nilai Scorecard yang dihasilkan oleh masing-masing perspektif. Kesimpulan yang dapat diambil melalui analisis yang sudah dilakukan adalah bahwa BalancedScorecard merupakan metode yang comprehensive dalam melakukan penilaian terhadap kinerja perusahaan, karena Balanced Scorecard mengangkat perspektif-perspektif penting lain yang tidak tersedia dalam pengukuran kinerja secara tradisional, seperti perpektif pelanggan, perspektif internal bsnis proses, dan perspektif pembelajaran dan pertumbuhan, sehingga hasil pengukuran dengan Balanced Scorecard akan lebih akurat dan berjangka panjang. Hasil pengukuran kinerja yang akurat sangat penting bagi manajemen perusahaan, baik dalam proses perencanaan, pengambilan keputusan, dan pengendalian, serta dalam mewujudkan visi dan misi perusahaan.
English Abstract
In the era of globalization, many companies has started to make some changes to bring the realization of the organizational performance in order to achieve the company’s vision and mission. Assessments using the Balanced Scorecard method are both efficient and effective to do by any companies today. That’s because the b alanced Scorecard are assessing the companies from various sides that can then be developed into a strategy to achieve the company ’s vision and mission. BSC has a distinctive feature because this method not only consider the financial perspective, but also consider other perspectives such as customer perspective, internal business process perspective, learning, and growth perspective. Problems experienced in this study are tested in UB Hotel, with the caption "Implementing the Balanced Scorecard as a Performance Measurement UB Hotel" Researcher used measurements at UB hotel by using the data from 2009, 2010, and 2011 to analyze the financial perspective, while for the other perspective researcher is using computation from company data, interviews, and questionnaires which distributed to guests and hotel employees in the current year. From the results that have been conducted, UB Hotel overall performance is quite good, it is indicated by the Scorecard value produced by each perspective. The conclusion that drawn through the analysis that has been done is that the Balanced Scorecard is a comprehensive method in assessing the performance of the company. Because the Balanced Scorecard raised other important perspectives that are not available in traditional performance measurement, such as the customer perspective, internal perspective business process , and learning and growth perspective, so that the results of measurements with the Balanced Scorecard will be more accurate and long-term. Accurate performance measurement results is very important for the management of the company, both in the process of planning, decision making, and also controlling, as well as in realizing the companys vision and mission.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/511/051310033 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 29 Nov 2013 11:00 |
| Last Modified: | 19 Oct 2021 06:47 |
| URI: | http://repository.ub.ac.id/id/eprint/106931 |
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