Agustin, Putu Intan Maulida (2017) Analisis Kinerja Unit Usaha Simpan Pinjam Pada Badan Usaha Milik Desa (BUM Desa) Sekar Mulia Desa Kedungbanteng Kecamatan Bakung Kabupaten Blitar. Sarjana thesis, Universitas Brawijaya.
Abstract
Pengukuran kinerja sebuah badan usaha atau perusahaan diharapkan dapat memberikan gambaran terhadap perkembangan yang telah dicapai sebuah perusahaan. Gambaran hasil kinerja yang telah diukur dapat dijadikan sebagai bahan evaluasi untuk menetapkan strategi perkembangan perusahaan di masa mendatang. Pengukuran kinerja banyak dilakukan oleh badan usaha maupun perusahaan sebagai sebuah strategi untuk bertahan dan berkembang. Saat ini telah banyak badan usaha maupun perusahaan yang mulai bermunculan dan memiliki tingkat persaingan tinggi untuk memasuki pasar global. Unit Simpan Pinjam merupakan sebuah lembaga ekonomi lokal yang dibentuk untuk meningkatkan pendapatan Desa. Penelitian ini dilakukan dengan tujuan menganalisis kinerja Unit Usaha Simpan Pinjam BUM Desa Sekar Mulia menggunakan pengukuran berdasarkan metode pendekatan balanced scorecard dan mengidentifikasi kontribusi yang diberikan Unit Usaha Simpan Pinjam terhadap PADES. Pelaksanaan penelitian dilakukan di BUM Desa Sekar Mulia Desa Kedungbanteng Kecamatan Bakung Kabupaten Blitar dan dilaksanakan pada bulan Maret 2017. Metode analisis kinerja yang digunakan dalam penelitian ini adalah pendekatan balanced scorecard. Pendekatan balanced scorecard merupakan pengukuran seimbang berdasarkan aspek finansial dan non-finansial. Kedua aspek tersebut dijabarkan dalam empat perspektif yaitu keuangan, pelanggan, proses bisnis internal serta perspektif pembelajaran dan pertumbuhan. Seluruh perspektif dibatasi oleh variabel dengan masing-masing analisis. Perspektif keuangan diukur menggunakan rasio profitabilitas yaitu perhitungan ROE, ROI dan NPM. Perspektif pelanggan diukur berdasarkan variabel retensi, akuisisi, kepuasan dan reputasi pelanggan. Perspektif proses bisnis internal diukur dengan variabel layanan purna jual, sedangkan perspektif pembelajaran dan pertumbuhan diukur dengan variabel retensi dan kapabilitas karyawan. Masing-masing hasil pengukuran keempat perspektif disimpulkan dan dilakukan pembobotan, untuk mengetahui kinerja Unit Simpan Pinjam termasuk dalam daerah “buruk”, “cukup” atau “baik”. Hasil yang diperoleh pada kegiatan penelitian diantaranya, pengukuran perspektif keuangan dengan tiga perhitungan ROI dan NPM dinilai baik karena nilai rata-ratanya berada diatas standar sedangkan ROE dinilai buruk karena nilai rata-ratanya berada dibawah standar. Perspektif pelanggan diukur berdasarkan empat variabel yaitu retensi pelanggan, akuisisi pelanggan, kepuasan pelanggan secara keseluruhan dinilai “baik” karena mengalami peningkatan. Sedangkan pengukuran reputasi pelanggan dinilai “cukup”. Perspektif proses bisnis internal yang diukur berdasarkan variabel layanan purna jual dinilai “baik” karena kecepatan dan proses transaksi yang dilakukan mengalami peningkatan dari tahun sebelumnya. Sedangkan perspektif pembelajaran dan pertumbuhan yang diukur berdasarkan dua variabel yaitu retensi karyawan dan kapabilitas karyawan menghasilkan nilai kinerja yang berbeda. Pengukuran variabel retensi karyawan dinilai “cukup” sedangkan kapabilitas karyawan dinilai “baik”. Berdasarkan total skor yang diperoleh pada pengukuran masing-masing perspektif selanjutnya dilakukan perhitungan rata-rata skor yang menunjukkan hasil bahwa kinerja Unit Simpan Pinjam adalah “cukup”.
English Abstract
The measurement of the performance a company or business agency is expected to provide a clearer picture of developments that have achieved a company. Description the results of the performance which has been measured can be used as material for evaluation to specify a strategy for the development of the company in the future. The measurement of performance many are committed by the business or company as a strategy to survive and thrive. This time there have been many business agency or company that has emerged and has a high level of competition for entering the global market. Savings and Loans Unit is a local economic institutions established to increase the income of the village. This research is done with the purpose of analyzing the performance of the Business Unit Savings and Loans BUM Desa Sekar Mulia using the measurement based on the balanced scorecard approach and identify the contributions to Business Unit Savings and Loans against PADES. The implementation of the research done in BUM Desa Sekar Mulia Kedungbanteng Villages Bakung Sub-districts Blitar District and held in March 2017. Performance analysis methods was used in this research is a balanced scorecard approach. Balanced Scorecard approach is a balanced measurement based on the aspects of the financial and non-financial. The two aspects are described in four perspectives namely finance, customers, internal business process and learning perspective and growth. All the perspective is limited by the variables with each of the analysis. The financial perspective is measured using the ratio profitability with calculation of ROE, ROI and NPM. The customer perspective is measured based on the retention variable, acquisition, customer satisfaction and customer reputation. Internal business process perspective is measured with a variable after sales services, while learning perspective and growth is measured with a variable retention and employee capabilities. Each of the four measurement results from the perspective of concluded and done weigh, to know the performance of the Unit including Savings in the area of "bad", "Enough" or "good". The results obtained in the research activities including the measuring of the financial perspective with three calculating. ROI and NPM considered good because the value of the averages is located above the standard, while ROE considered bad because the value of the averages are below standard. The customer perspective is measured based on the four variables namely customer retention, customer acquisition, customer satisfaction overall measurement was considered "good" because have increased. While the measurement of the reputation of the customer considered "enough". Internal business process perspective is measured based on variable of after-sales service the considered "good" because the speed and process transaction has increased from the previous year. While the perspective of learning and growth are measured based on two variables namely employee retention and employee capabilities produce different performance value. The measurement of the variables employee retention was considered "Enough" while the capabilities of the employees was considered "good". Based on the total score obtained in the measurement of each next perspective carried out the calculation of the average score shows results that the performance of the Unit Savings is "enough".
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FP/2017/402/051707631 |
| Uncontrolled Keywords: | Kinerja, Unit Usaha Simpan Pinjam, Badan Usaha Milik Desa, BUM Desa |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.1 Jurisdictional levels of administration > 352.17 Rural administration |
| Divisions: | Fakultas Pertanian > Sosial Ekonomi Pertanian |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 10 Nov 2017 02:34 |
| Last Modified: | 25 Nov 2020 07:48 |
| URI: | http://repository.ub.ac.id/id/eprint/5256 |
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