Utari, Yunita Laksmi (2014) Penerapan Analisis Balanced Scorecard Untuk Mengukur Kinerja Perusahaan (Studi Kasus pada KAHA Tours and Travel Surabaya Tahun 2010-2012). Sarjana thesis, Universitas Brawijaya.
Abstract
KAHA Tours and Travel Surabaya sebagai perusahaan yang bergerak di sector pariwisata membutuhkan alat pengukuran kinerja yang memperhatikan hasil jangka pendek dan jangka panjang perusahaan terdapat pada salah satu alat pengukuran kinerja balanced scorecard. Penelitian ini bertujuan untuk mendeskripsikan kinerja KAHA Tours and Travel Surabaya jika diukur menggunakan balanced scorecard. Metode penelitian yang digunakan pada penelitian ini adalah jenis penelitian deskriptif, analisis kuantitatif dengan pendekatan studi kasus. Fokus penelitian ini yaitu: 1) Perspektif Keuangan: a. Rasio Likuiditas, terdiri dari: rasio lancer dan rasio kas, b. Rasio Aktivitas mencakup Perputaran Total Aset (TATO), c. Rasio Profitabilitas, terdiri dari: imbalan investasi (ROI) dan imbalan kepada pemegang saham (ROE); 2) Perspektif Pelanggan: a. Pangsa Pasar, b. Retensi Pelanggan, c. Akuisisi Pelanggan, d. Kepuasan Pelanggan; 3) Perspektif Proses Bisnis Internal: a. Proses Inovasi, b. Proses Pelayanan Purna Jual, serta menggunakan tolak ukur total penjualan dari tahun 2010 sampai dengan tahun 2012; 4) Perspektif Pembelajaran dan Pertumbuhan: a. Retensi Karyawan dan b. Produktivitas Karyawan. Hasil penelitian pada KAHA Tours and Travel Surabaya menunjukkan pada perspektif keuangan, rasio likuiditas menunjukkan nilai over liquid, sedangkan rasio aktivitas dan profitabilitas menunjukkan nilai yang kurang baik namun tingkat ROI sangat baik karena mengalami peningkatan. Hasil pengukuran kinerja pada perspektif pelanggan berdasarkan tolak ukur retensi pelanggan dan akuisisi pelanggan menunjukkan nilai yang fluktuatif, sedangkan berdasarkan tolak ukur pangsa pasar dan kepuasan pelanggan menunjukkan nilai yang sangat baik karena semakin luas penyebaran KAHA di Indonesia serta jumlah pelanggan yang mengeluh menurun tiap tahunnya. Pada perspektif proses bisnis internal penjualan menunjukkan nilai yang fluktuatif karena tingkat penjualan yang naik turun. Hasil pengukuran perspektif pembelajaran dan pertumbuhan, kinerja KAHA Tours and Travel Surabaya berdasarkan tolak ukur retensi karyawan dan produktivitas karyawan menunjukkan hasil yang fluktuatif bahwa tidak stabil karyawan pada tahun 2010 sampai dengan tahun 2012. KAHA Tours and Travel Surabaya sebaiknya menerapkan metode balanced scorecard sebagai alat untuk mengukur kinerja perusahaan agar diperoleh pengukuran kinerja yang komprehensif untuk semua perspektif keuangan non keuangan (pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran).
English Abstract
KAHA Tours and Travel Surabaya as a company that moves in the sector of tourism needs a sort equipment or tool in order to measure performance that is not only keep a look on the short term result but also in the long term of the company, all of this are indicated on one of the measure equipment called balanced scorecard. This research to describe performance of KAHA Tours and Travel Surabaya if it is measured by balanced scorecard. Method of this research that was used is descriptive research, analysis of quantitative with an approach of case study. The focus of this research was divided into four parts, such as: 1) Perspective of financial includes: a. Ratio of Liquidity, that includes: current ratio and cash ratio, b. Ratio of Activity that includes Total Asset Turn Over/ TATO, c. Ratio of Profitalibility that includes Return On Investment/ ROI and Return On Equity/ ROE; 2) Perspective of Customer that include: a. Market Share, b. Customer retention, c. Customer acquisition, d. Customer Satisfaction; 3) Internal Business Process Perspective include: a. Process of Innovation, b. Sales Service Processes, as well as a point of reference for the total sales from 2010 until 2012; 4) Learning and Growth Perspective include: a. Employee Retention and b. Employee Productivity. The results of research on the KAHA Tours and Travel Surabaya shows the financial perspective, liquidity ratio shows the value of over liquid, whereas the activity and profitability ratios showed values of less good but the level of ROI is very good because it has increased every year. The results of performance measurements based on the customer's perspective benchmark customer retention and acquisition of customers showed a fluctuating value, while the benchmark based on market share and customer satisfaction shows an excellent value because of the wide spread of KAHA in Indonesia as well as the number of customers who complained decreased each year. In perspective of internal business processes of sales showed a fluctuating value due to the level of sales that go up and down. The results of measurements of learning and growth perspective, the performance KAHA Tours and Travel Surabaya based on benchmark employee retention and employee productivity showed fluctuating results, it shows no stability employees in 2010-2012. KAHA Tours and Travel Surabaya should apply the balanced scorecard method as a tool to measure the performance of the company in order to obtain a comprehensive performance measurement for all financial non-financial perspective (customer, internal business processes, growth and learning).
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/612/051407471 |
| Uncontrolled Keywords: | Balanced Scorecard, Kinerja Perusahaan; Balanced Scorecard, Company Performance |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 06 Nov 2014 13:38 |
| Last Modified: | 23 Nov 2021 04:05 |
| URI: | http://repository.ub.ac.id/id/eprint/116737 |
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