Muqorobin, Ahmad Fitra (2017) Analisis Kinerja Unit Usaha Pasar Desa Pada Badan Usaha Milik Desa (BUM Desa) Karya Utama Di Desa Sugihwaras Kecamatan Saradan Kabupaten Madiun. Sarjana thesis, Universitas Brawijaya.
Abstract
Badan Usaha Milik Desa (BUM Desa) menjadi salah satu usaha yang dilakukan pemerintah untuk mendorong pertumbuhan desa sesuai dengan potensi yang ada. Pengembangan potensi dan aset desa yang didukung oleh partisipasi masyarakat desa. Dengan lebih mendorong masyarakat desa untuk berinisiatif memanfaatkan potensi dan aset desa bisa menjadikan sumber pemasukan bagi masyarakat desa sekaligus menambah Pendapatan Asli Desa (PADes). Satu dari sekian potensi desa yang dapat dikembangkan sebagai penggerak perekonomian adalah pasar desa. Unit usaha pasar desa merupakan unit pertama yang didirikan oleh BUM Desa Karya Utama. Untuk mengetahui bagaimana kinerja unit pasar desa setelah sembilan tahun berdiri perlu dilakukan analisis untuk lebih meningkatkan kinerjanya. Penelitian ini bertujuan untuk menganalisis kinerja unit usaha pasar desa yang diukur dengan menggunakan pendekatan balance scorecard berdasarkan perspektif finansial, perspektif pelanggan, perspektif proses bisnis internal serta perspektif pertumbuhan dan perkembangan serta mendeskripsikan kontribusi unit usaha pasar desa BUM Desa Karya Utama terhadap PADes. Penelitian dilaksanakan di BUM Desa Karya Utama Desa Sugihwaras, Kecamatan Saradan, Kabupaten Madiun, Provinsi Jawa Timur. Penentuan responden dilakukan dengan pendekatan non probability sampling menggunakan teknik simple random sampling. Data yang digunakan adalah data primer dan data sekunder. Metode penelitian ini menggunakan metode kuantitatif. Teknik analisis data menggunakan metode balanced scorecard berdasarkan empat perspektif yaitu perspektif finansial, perspektif pelanggan, perspektif bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Hasil penilaian yang diperoleh berdasarkan pengukuran dari masing-masing perpektif yang telah dilakukan secara keseluruhan. pengukuran perspektif keuangan dengan menggunakan rasio profitabilitas berdasarkan tiga pengukuran yakni Return on Assets, Return on Investment dan Return on Equity. Pengukuran perspektif pelanggan dilakukan dengan cara mengukur retensi pelanggan, akuisisi pelanggan dan kepuasan pelanggan unit usaha pasar desa. Masing-masing perhitungan tersebut menggunakan data yang diperoleh dari hasil wawancara selama kegiatan penelitian. Pengukuran terhadap perspektif proses bisnis internal dilakukan dengan mendeskripsikan layanan purna jual yang dilakukan oleh unit usaha pasar desa untuk dapat memuaskan pelanggannya. Layanan purna jual yang dilakukan unit usaha pasar desa BUM Desa Karya Utama berupa pelayanan yang cepat, tanggap dan ramah. Pengukuran perspektif pembelajaran dan pertumbuhan dilakukan dengan cara mengukur retensi karyawan, produktivitas karyawan dan kapabilitas karyawan unit usaha pasar desa. Hasil penilaian kinerja diatas merupakan analisis yang dilakukan pada beberapa data yang telah disiapkan. Pengukuran kinerja dengan balanced scorecard berdasarkan perhitungan rata-rata skor diperoleh nilai sebesar 0,67 sehingga dapat diartikan bahwa kinerja unit usaha pasar desa BUM Desa Karya Utama apabila diukur menggunakan pendekatan balanced scorecard berada pada daerah baik.
English Abstract
Village Owned Enterprises (BUM Desa) is one of the government's efforts to increase village growth in accordance with the existing potential. The development potential and assets of the village which is supported by the participation of rural communities. By increasing the village community to take the initiative to utilize the potential and assets of the village can make the income source for the villagers as well as increase the original income of village (PADes). One of the potential villages that can be developed as a driver of the economy is the village market. Village market business unit is the first unit established by BUM Desa Karya Utama. To know how the performance of village market units after nine years of standing needs to be analyzed to further improve its performance. This study purpose to analyze the performance of village market business units as measured by using a balanced scorecard approach based on financial perspective, customer perspective, internal business process perspective and growth and development perspective and describes the contribution of BUM Desa Desa Village village business unit to PADes. The research was conducted at BUM Desa Karya Utama of Sugihwaras Village, Saradan District, Madiun Regency, East Java Province. The determination of respondents was done by non probability sampling using simple random sampling technique. The data used are primary data and secondary data. This research method using quantitative method. Data analysis techniques using balanced scorecard method based on four perspectives are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. Assessment results obtained based on the measurement of each of the perpectives that have been done as a whole. Measurement of financial perspective by using profitability ratio based on three measurement that is Return on Assets, Return on Investment and Return on Equity. Measurement of customer perspective is done by measuring customer retention, customer acquisition and customer satisfaction of village market business unit. Each of these calculations uses data obtained from interviews during the research activity. Measurement of the internal business process perspective is done by describing after sales service performed by the village market business unit to be able to satisfy its customers. After sales service conducted by BUM Desa Desa Utama village market business unit in the form of fast, responsive and friendly service. Measurement of learning and growth perspective is done by measuring employee retention, employee productivity and employee capability of village market business unit. The results of the above performance assessment is an analysis performed on some data that has been prepared. Measurement of performance with balanced scorecard based on the calculation of average score obtained value of 0.67 so that it can be interpreted that the performance of business units market village BUM Desa Karya Utama if measured using balanced scorecard approach is good.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FP/2017/703/051710919 |
| Subjects: | 600 Technology (Applied sciences) > 630 Agriculture and related technologies |
| Divisions: | Fakultas Pertanian > Sosial Ekonomi Pertanian |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 29 Nov 2017 04:19 |
| Last Modified: | 08 Dec 2020 14:54 |
| URI: | http://repository.ub.ac.id/id/eprint/6191 |
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