Prabowo, Testianto Hanung Fajar (2019) Analisis Penerapan Perencanaan Kinerja Dengan Menggunakan Balanced Scorecard Di Badan Standardisasi Nasional. Magister thesis, Universitas Brawijaya.
Abstract
Latar belakang penelitian ini adalah Tingkat transparansi dan akuntabilitas atas kinerja suatu instansi pemerintah menjadi tuntutan dan perhatian serius dari masyarakat dalam era keterbukaan saat ini. Oleh karena itu, instansi pemerintah harus melakukan keterbukaan informasi publik dan akuntabilitas dalam manajemen kinerjanya berbasis outcome (Peraturan Presiden No.29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah). New Public Management (NPM) bentuk gerakan reformasi dan modernisasi yang dapat memperbaiki sistem manajemen kinerja publik karena berbasis outcome dan adanya standar kinerja (Mahmudi,2015) Balanced scorecard salah satu pendekatan berbasis NPM yang dapat memperbaiki kinerja suatu iinstansi pemerintah dan berorientasi outcome (Niven,2003). Konsep balanced scorecard sesuai dengan Perpres No.29 Tahun 2014 sehinggga balanced scorecard direkomendasikan digunakan untuk pengelolaan kinerja instansi pemerintah di Indonesia (Kemenkeu,2016). Badan Standardisasi Nasional menerapkan perencanaan kinerja perspektif balanced scorecard sejak tahun 2015 (Renstra BSN dan Kepka BSN No.28A/KEP/BSN/2015). Namun perencanaan kinerja perspektif BSC di BSN selalu berubah setiap tahunnya (dalam 5 tahun) sehingga menyebabkan inkonsistensi dan ketidakberlanjutan dalam kinerjanya serta tidak sesuai dengan Perpres No 29 Tahun 2014 . Selain itu, berdasarkan hasil evaluasi melalui surat Menpan No.B/664/M.A.A.05.2018, perencanaan kinerja BSN dalam perspektif balanced scorecard belum mencerminkan outcome dan cascading yang tepat sesuai dengan visi organisasi. Rumusan masalah dalam penelitian ini yaitu (1) Bagaimana penerapan perencanaan kinerja dengan menggunakan balanced scorecard di Badan Standardisasi Nasional? (2) Apa saja faktor yang menghambat dan mendorong penerapan perencanaan kinerja dengan menggunakan balanced scorecard di Badan Standardisasi Nasional? (3) Bagaimana usulan model perencanaan kinerja organisasi publik yang tepat dengan menggunakan balanced scorecard di Badan Standardisasi Nasional? Metode penelitian ini adalah Pendekatan Kualitatif dengan Jenis Deskriptif Studi Kasus. Teknik Pengumpulan data melalui wawancara, observasi, studi dokumentasi. Teknik analisis yang digunakan yaitu analisis data model interaktif dari Miles, Huberman, dan Sadana (2013). ix Hasil Penerapan perencanaan kinerja organisasi publik dengan menggunakan balanced scorecard di Badan Standardisasi Nasional sebagian besar sudah melakukan sesuai dengan enam tahapan perencanaan balanced scorecard sesuai teori Rohm. Tahapan yang telah dilakukan yaitu assesmen, penyusunan strategi, sasaran, peta strategis, dan penyusunan ukuran kinerja. Namun masih terdapat beberapa catatan terkait adanya tahapan perencanaan yang belum dilakukan BSN yaitu tahapan penyusunan inisiatif strategis. Sementara itu untuk segi penerapan empat perspektif balance scorecard dari masing – masing tahapan diketahui bahwa terdapat beberapa tahapan yang telah menerapkan balanced scorecard yaitu perumusan sasaran, peta strategis dan penyusunan ukuran kinerja. Namun ketiga tahapan tersebut hanya menerapkan tiga perspektif saja dan belum menerapkan perspektif finansial. Sementara itu tahapan assesmen dan penyusunan strategi belum menggunakan empat perspektif balanced scorecard. Terdapat beberapa faktor penghambat utama yang perlu diantisipasi dan dicari solusinya yaitu berasal dari manajemen terkait tidak adanya pedoman atau standar operasional prosedur terkait pengelolaan kinerja berbasis balanced scorecard di BSN dan konsultan yang berganti – ganti dalam melakuka perencanaan tersebut. Kemudian dari sisi personel yaitu kurang komitmennya pimpinan terhadap balanced scorecard yang telah ditetapkan dan staff yang tidak dilibatkan dalam perencanaan kinerja tersebut. Sementara itu untuk faktor pendukung yaitu sumber daya terkait ketersediaan anggaran yang meningkat setiap tahun dan adanya sarana prasarana serta teknologi informasi yang lengkap dalam mendukung perencanaan kinerja berbasis BSC di BSN serta adanya budaya kerja Sistem Manajemen Mutu ISO 9001 : 2015 yang dapat meningkatkan keteraturan dalam bekerja. Selain itu, visi yang telah ditetapkan secara berkelanjutan juga dapat mendukung perencanaan kinerja di BSN. Model tahapan yang ada saat ini tidak secara lengkap karena tidak adanya tahapan penysuunan inisiatif strategis. Sehingga diusulkan model baru yang sesuai dengan tahapan Six Steps to Build Organizational’s Balanced Scorecard yaitu dengan penambahan inisitaif strategis. Selain itu juga perlu penambahan empat perspektif balanced scorecard pada tahapan assesmen, penyusunan strategi, dan inisiatif strategis. Kemudian juga perlu penambahan perspektif finansial pada tahapan perumusan sasaran, peta strategis dan penyusunan ukuran kinerja. Selain itu dalam usulan model perencanaan tersebut juga perlu penambahan SOP atau pedoman dalam pengelolaan kinerja berbasis balanced scorecard di BSN dan pengikutsertaan staff dalam sosialisasi balanced scorecard di BSN.
English Abstract
The background of this research is the level of transparency and accountability for the performance of a government agency being a serious demand and concern from the public in the current era of openness. Therefore, government agencies must conduct public information disclosure and accountability in their outcome-based performance management (Presidential Regulation No.29 of 2014 about Government Institution Performance Accountability Systems). New Public Management (NPM) forms a reform and modernization movement that can improve public performance management systems because of outcome-based and the existence of performance standards (Mahmudi, 2015). Balanced scorecard is one of the NPM-based approaches that can improve the performance of government agencies and outcome-oriented (Niven, 2003). The concept of the balanced scorecard is in accordance with Presidential Regulation No.29 of 2014 so that the balanced scorecard is recommended to be used to manage the performance of government agencies in Indonesia (Ministry of Finance, 2016). The National Standardization Agency has implemented a balanced scorecard perspective performance planning since 2015 (Renstra BSN and Kepka BSN No.28A / KEP / BSN / 2015). However, the BSC perspective performance planning at BSN always changes every year (within 5 years), causing inconsistencies and unsustainability in its performance and not in accordance with Presidential Regulation No. 29 of 2014. In addition, based on the results of the evaluation through the letter of Menpan No.B / 664 / M.A.A.05.2018, BSN performance planning in the perspective of a balanced scorecard does not yet reflect the outcome and cascading that is in accordance with the organization's vision. The formulation of the problem in this study are (1) How is the implementation of performance planning using the balanced scorecard in the National Standardization Agency? (2) What are the factors that hinder and encourage the implementation of performance planning using the balanced scorecard in the National Standardization Agency? (3) How do you propose an appropriate performance planning model using the balanced scorecard in the National Standardization Body? This research method is a qualitative approach with a descriptive type of Case Study. Data collection techniques through interviews, observation, documentation studies. The analysis technique used is interactive model data analysis from Miles, Huberman, and Sadana (2013). Results of the study show that the implementation of public organization performance planning using the balanced scorecard at the National Standardization Agency has largely been carried out in accordance with the six stages of balanced xi scorecard planning according to Rohm's theory. The steps that have been made are assessment, strategy development, goals, strategic map, and performance measures. However, there are still some notes related to the planning stages that have not been carried out by BSN, namely the stages of preparing strategic initiatives. Meanwhile, in terms of the application of the four perspectives of the balanced scorecard from each stage it is known that there are several stages that have implemented the balanced scorecard, namely the formulation of targets, strategic maps and the preparation of performance measures. However, the three stages only apply three perspectives and have not applied the financial perspective. Meanwhile the stages of assessment and strategy formulation have not used the four balanced scorecard perspectives. There are several main inhibiting factors that need to be anticipated and sought for a solution that is derived from management related to the absence of guidelines or standard operating procedures related to performance management based on balanced scorecard in BSN and consultants who alternate in carrying out the planning. Then in terms of personnel, namely the leadership's lack of commitment to the established balanced scorecard and staff not involved in the performance planning. Meanwhile, the supporting factors are resources related to the availability of the budget which increases every year and the availability of complete infrastructure and information technology to support BSC-based performance planning in BSN and the work culture of the ISO 9001: 2015 Quality Management System which can improve work orderliness. In addition, the vision that has been set in a sustainable manner can also support performance planning in BSN. The current stage model is incomplete because there are no stages in strategic initiatives. So that it is proposed a new model that is suitable with the Six Steps to Build Organizational's Balanced Scorecard stage, namely by adding strategic innovation. It also needs the addition of four balanced scorecard perspectives at the assessment stage strategy development, and strategic initiatives. Then also need to add a financial perspective at the stage of goal formulation, strategic maps and performance measurement. In addition, the proposed planning model also needs the addition of SOPs or guidelines in performance management based on balanced scorecard in BSN and staff participation in the socialization of balanced scorecard at BSN.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/658.401 3/RAB/a/2019/041911375 |
| Uncontrolled Keywords: | PERFORMANCE, BALANCED SCORECORD (MANAGEMENT), PERFORMANCE--MEASUREMENT |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management > 658.401 3 Control and quality management |
| Divisions: | S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Mar 2020 07:40 |
| Last Modified: | 04 Mar 2020 07:40 |
| URI: | http://repository.ub.ac.id/id/eprint/179894 |
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