Ardianti, Ressa (2014) Implementasi Good Corporate Governance Dalam Rangka Meningkatkan Kinerja BUMN (Studi pada PT Pupuk Kalimantan Timur Kota Bontang). Sarjana thesis, Universitas Brawijaya.
Abstract
Pada era globalisasi ini baik perusahaan pemerintah maupun perusahaan swasta dituntut untuk meningkatkan kinerjanya dalam rangka memberikan pelayanan yang terbaik kepada masyarakat. Salah satu upaya dalam meningkatkan kinerja perusahaan adalah dengan menerapkan Good Corporate Governance. Oleh karena itu sebagai salah satu anak perusahaan BUMN, PT Pupuk Kalimantan Timur berkomitmen untuk melaksanakan Good Corporate Governance sebagai bagian dari pola usaha yang bertanggung jawab. Implementasi Good Corporate Governance di Pupuk Kaltim diwujudkan melalui penerapan prinsip-prinsip Good Corporate Governance yaitu transparansi, akuntabilitas, responsibilitas, kemandirian dan kewajaran. Dalam rangka mengetahui kinerja perusahaan, diperlukan sebuah penilaian kinerja yang andal dan berkualitas. Salah satunya melalui pendekatan Balanced Scorecard. Oleh karena itu dalam penelitian ini peneliti akan menganalisis bagaimana kinerja PT Pupuk Kalimantan Timur berdasarkan pendekatan Balanced Scorecard melalui empat perspektif yang ada yaitu perspektif keuangan, perspektif pelanggan, perspektif bisnis internal dan perspektif pembelajaran dan pertumbuhan. Penelitian yang digunakan adalah deskriptif kualitatif dan hanya dibatasi pada dua fokus penelitian, yaitu (1) implementasi Good Corporate Governance dalam rangka meningkatkan kinerja PT Pupuk Kalimantan Timur; (2) kinerja PT Pupuk Kalimantan Timur berdasarkan pendekatan Balanced Scorecard. Sedangkan analisa data di lapangan yang digunakan adalah analisa deskriptif. Melalui tahapan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Implementasi prinsip-prinsip Good Corporate Governance di PT Pupuk Kalimantan Timur secara umum telah berjalan dengan baik. Berdasarkan hasil penelitian PT Pupuk Kalimantan Timur mampu menjalankan prinsip-prinsip tersebut sesuai dengan peraturan yang berlaku. Namun dari hasil penelitian ada beberapa kebijakan perusahaan belum berjalan dengan efektif, yaitu kebijakan Manajemen Risiko, Whistler Blowing System dan Penerapan Tata Kelola Informasi (TI) sehingga perlu ada upaya sosialisasi mengenai kebijakan tersebut sehingga seluruh stakeholder dapat menjalankannya dengan baik. Berdasarkan penilaian kinerja melalui pendekatan Balanced Scorecard kinerja PT Pupuk Kalimantan Timur telah berjalan dengan baik. Hal ini tercermin dari 4 (empat) persepektif dalam Balanced Scorecard. Namun dalam pelaksanaannya, terdapat faktor eksternal yaitu adanya gejolak perekonomian dunia yang menyebabkan target laba perusahaan yang tercapai belum maksimal. Oleh karena itu PT Pupuk Kalimantan Timur perlu melakukan berbagai upaya dalam rangka pencapaian kinerja yang efektif sehingga strategi dan target perusahaan dapat tercapai.
English Abstract
In this globalization era, government companies and private companies are required to improve its performance in order to give the best services to the public. One of an effort to increase the company performance is to implement Good Corporate Governance. Therefore as one of BUMN, PT Pupuk Kalimantan Timur is committed to implementing Good Corporate Governance as part of a pattern of responsible business. he implementation of Good Corporate Governance in PT Pupuk Kalimantan Timur is realized through the application of the principles of Good Corporate Governance: transparency, accountability, responsibility, independence and fairness. In order to know the performance of the company, needed a reliable performance appraisal and quality. One through the Balanced Scorecard approach. Therefore, in this study the researchers will analyze how the performance of PT Pupuk Kalimantan Timur through the Balanced Scorecard approach based on four perspectives that exist, namely a financial perspective, the customer perspective, the internal business perspective, and the learning and growth perspective. This study using descriptive qualitative and limited to two research focus, namely (1) the implementation of Good Corporate Governance in order to improve the performance of PT Pupuk Kalimantan Timur (2) PT Pupuk Kalimantan Timur's performance based on the Balanced Scorecard approach. While the analysis of field data used is descriptive analysis. Through the stages of data collection, data reduction, data display and conclusion. The implementation of the principles of Good Corporate Governance in PT Pupuk Kalimantan Timur in general has been running well. Based on the research PT Pupuk Kalimantan Timur able to run the principles of those in accordance with the prevailing regulation. However, from the results of the research there were some company policies have not been effective, that goes with the Risk Management Policy, Whistler Blowing System and Application of Governance Information (TI) so there needs to be an effort of socialization of these policies so that the entire stakeholder can run it well. Based on performance assessment through the Balanced Scorecard approach to performance of PT Pupuk Kalimantan Timur has gone well. This is reflected from the four (4) perspective in the Balanced Scorecard. This is reflected from the four (4) perspective in the Balanced Scorecard. But in practice, there are external factors that the turmoil of the world economy that led to the company's profit target reached has not been fullest. Therefore PT Pupuk Kalimantan Timur had to make various efforts in the framework of the achievement of an effective performance so that the Chief and company targets can be achieved.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/605/051407464 |
| Uncontrolled Keywords: | Good Corporate Governance, Balanced Scorecard, Kinerja; Good Corporate Governance, Balanced Scorecard, Performance |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.2 Organization of administration > 352.26 Special kinds of agencies > 352.266 Government corporations (Public enterprises) |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Hasbi |
| Date Deposited: | 06 Nov 2014 08:01 |
| Last Modified: | 22 Nov 2021 16:48 |
| URI: | http://repository.ub.ac.id/id/eprint/116729 |
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