Analisis Balanced Scorecard Subunit Agribisnis Badan Pengusahaan Batam.

Annisa Novsky, Nurazizah and Dr. Fadli Mulyadi,, SP., MP and Dr. Rita Parmawati,, SP., ME (2023) Analisis Balanced Scorecard Subunit Agribisnis Badan Pengusahaan Batam. Sarjana thesis, Universitas Brawijaya.

Abstract

Laporan kinerja organisasi merupakan hal yang diperlukan oleh sektor publik sebagai wujud pertanggungjawaban terhadap pelayanan dan mutu organisasi dalam mengupayakan peningkatan kinerja, mewujudkan visi, misi, dan rencana strategi organisasi, serta memperbaiki kualitas layanan untuk masyarakat. Subunit Agribisnis BP Batam merupakan unit bagian yang mengelola aset pemanfaatan dan pengusahaan lahan pertanian milik BP Batam sebagai organisasi sektor publik di Kota Batam. Oleh karena itu, Subunit Agribisnis BP Batam diharapkan memiliki laporan kinerja pada setiap periodenya. Kinerja dari Subunit Agribisnis BP Batam dapat diukur secara komprehensif dengan pendekatan 4 (empat) perspektif balanced scorecard yang terdiri dari perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Maka dari itu, penelitian ini memiliki tujuan untuk (1) menganalisis kinerja dari Subunit Agribisnis BP Batam berdasarkan 4 (empat) perspektif dengan pendekatan balanced scorecard, (2) menghitung total penilaian kinerja Subunit Agribisnis BP Batam dengan pendekatan balanced scorecard dalam mengimplementasikan prinsip good governance. Hipotesis dari penelitian ini adalah (1) Subunit Agribisnis Badan Pengusahaan Batam diduga memiliki skor penilaian kinerja yang baik berdasarkan 4 (empat) perspektif variabel, (2) secara keseluruhan, diduga Subunit Agribisnis Badan Pengusahaan Batam memiliki penilaian kinerja baik berdasarkan pendekatan balanced scorecard sesuai melaksanakan prinsip good governance. Jenis pendekatan yang diaplikasikan pada penelitian ini yaitu pendekatan deskriptif kuantitatif. Sumber data didapatkan dengan melakukan observasi data primer yang diperoleh melalui wawancara dengan 160 orang responden dan dokumentasi serta data sekunder yang diperoleh melalui data dari Subunit Agribisnis BP Batam dan literatur seperti buku, jurnal, dan penelitian terdahulu. Data tersebut diolah menggunakan metode analisis data dengan pendekatan balanced scorecard. Hasil penelitian ini disusun berdasarkan analisis 12 indikator kinerja pada Subunit Agribisnis BP Batam tahun 2022. Selanjutnya, total penilaian kinerja subunit berdasarkan pendekatan balanced scorecard mendapatkan skor akhir senilai 0,33. Hal tersebut disebabkan karena masih terdapat indikator yang mendapatkan skor -1 yaitu pada indikator rasio efisiensi dan rasio efektivitas. Sedangkan indikator lainnya seperti rasio ekonomi, indeks kepuasan pelanggan, wujud, empati, daya tanggap, kehandalan, jaminan, kemampuan pegawai, kualitas sistem informasi, serta motivasi, inisiatif, dan pendelegasian wewenang telah mendapatkan skor 1 dengan kategori baik.

English Abstract

Organizational performance reports are required by the public sector as a form of accountability for the services and quality of the organization in seeking to improve performance, realize the vision, mission, and strategic plan of the organization, and improve the quality of services for the community. BP Batam Agribusiness Subunit is a unit that manages the assets of utilization and exploitation of agricultural land owned by BP Batam as a public sector organization in Batam City. Therefore, the Agribusiness Subunit of BP Batam is expected to have a performance report for each period. The performance of the Agribusiness Subunit of BP Batam can be measured comprehensively with the approach of 4 (four) balanced scorecard perspectives consisting of financial perspective, customer perspective, internal business perspective, and learning and growth perspective. Therefore, this study aims to (1) analyze the performance of the Agribusiness Subunit of BP Batam based on 4 (four) perspectives with a balanced scorecard approach, (2) calculate the total performance assessment of the Agribusiness Subunit of BP Batam with a balanced scorecard approach in implementing the principles of good governance. The hypotheses of this research are (1) the Agribusiness Subunit of the Batam Concession Agency is suspected to have a good performance assessment score based on 4 (four) perspective variables, (2) overall, it is suspected that the Agribusiness Subunit of the Batam Concession Agency has a good performance assessment based on the balanced scorecard approach in accordance with implementing good governance principles. The type of approach applied in this research is a quantitative descriptive approach. Data sources were obtained by observing primary data obtained through interviews with 160 respondents and documentation and secondary data obtained through data from the Agribusiness Subunit of BP Batam and literature such as books, journals, and previous research. The data is processed using the data analysis method with a balanced scorecard approach. The results of this study are based on the analysis of 12 performance indicators at the Agribusiness Subunit of BP Batam in 2022. Furthermore, the total subunit performance assessment based on the balanced scorecard approach gets a final score of 0.33. This is because there are still indicators that get a score of -1, namely the efficiency ratio and effectiveness ratio indicators. While other indicators such as economic ratio, customer satisfaction index, tangibles, empathy, responsiveness, reliability, assurance, employee capabilities, quality of information systems, as well as motivation, initiative, and delegation of authority have received a score of 1 in a good category.

Item Type: Thesis (Sarjana)
Identification Number: 052304
Uncontrolled Keywords: Balanced scorecard, Kinerja, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Bisnis Internal, Perspektif Pembelajaran dan Pertumbuhan.
Divisions: Fakultas Pertanian > Sosial Ekonomi Pertanian
Depositing User: Unnamed user with username ismiatun
Date Deposited: 12 Jan 2024 08:16
Last Modified: 12 Jan 2024 08:16
URI: http://repository.ub.ac.id/id/eprint/209479
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