Febrianti, TriArini (2014) Analisis Implementasi Pengelolaan Kinerja Berbasis Balanced Scorecard (Bsc) Pada Kantor Pelayanan Pajak (Kpp) Pratama Batu. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis implementasi pengelolaan kinerja berbasis Balanced Scorecard pada Kantor Pelayanan Pajak (KPP) Pratama Batu. Jenis penelitian ini adalah penelitian eksploratif-deskriptif melalui studi kasus dengan menggunakan metode kualitatif. Data yang digunakan adalah data primer dari hasil wawancara dan observasi serta data sekunder dari hasil dokumentasi. Hasil penelitian ini menunjukkan bahwa proses pengembangan dan implementasi Balanced Scorecard di KPP Pratama Batu dilakukan melalui proses cascading dari Kantor Wilayah Direktorat Jenderal Pajak sebagai unit level Kemenkeu-Two. Selain itu, pencapaian kinerja KPP Pratama Batu dengan Balanced Scorecard dari kuartal I hingga kuartal III tahun 2013 menunjukkan nilai sebesar 80,84% dari target sebesar 100%. Dalam mengimplementasikan Balanced Scorecard, hambatan yag dihadapi oleh KPP Pratama Batu adalah kurangnya sosialisasi dan edukasi tentang Balanced Scorecard, Balanced Scorecard hanya diintegrasikan dengan sistem reward yang didasarkan pada pencapaian kinerja organisasi tanpa melihat kinerja individu dan lambannya akses ke aplikasi Balanced Scorecard, yaitu e-performance, karena digunakan oleh seluruh pegawai Kementerian Keuangan.
English Abstract
This research aims to analyze the implementation of performance management based on Balanced Scorecard at Batu Small Tax Office (STO). The type of this research is exploratory-descriptive research through case studies using qualitative method. The data used are primary data from interviews and observations and also secondary data from documentation. The results of this research indicate that the Balanced Scorecard’s implementation and development process at Batu STO conducted through a cascading process from Regional Office of Directorate General of Tax as unit level Kemenkeu-Two. In addition, the performance achievement of Batu STO by Balanced Scorecard from the first quarter to the third quarter of 2013 show a value of 80.84% from the target which is 100%. In implementing the Balanced Scorecard, the barriers faced by Batu STO are the lack of socialization and education of the Balanced Scorecard, the Balanced Scorecard is just integrated with reward system which is based on the achievement of the organization’s performance without look at the individual’s performance and slow access to the application of the Balanced Scorecard, that is e-performance, because it is used by all of the employees of Finance Ministry.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/43/051401430 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 27 Feb 2014 07:51 |
| Last Modified: | 27 Oct 2021 04:13 |
| URI: | http://repository.ub.ac.id/id/eprint/107461 |
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