Silalahi, Putri Dumayanti (2017) Pengukuran Kinerja Perusahaan Dengan Menggunakan Metode Balanced Scorecard (Studi Kasus di PG Kremboong, Sidoarjo). Sarjana thesis, Universitas Brawijaya.
Abstract
Pabrik Gula Kremboong adalah salah satu unit usaha PT Perkebunan Nusantara X. Penilaian kinerja terhadap PG Kremboong dilakukan oleh perwakilan dari PT Perkebunan Nusantara X, bagian SDM (Sumber Daya Manusia) dan utusan dari para investor. Jika PG bisa menghasilkan ampas berarti kinerja PG dikatakan baik dan efisien sebab dapat menghemat biaya energi bahan bakar, namun efisien dari perspektif keuangan saja tidak cukup mewakili untuk menyimpulkan apakah kinerja perusahaan sudah baik atau belum. Salah satu metode yang dapat digunakan untuk mengukur kinerja perusahaan adalah Balanced Scorecard (BSC). Balanced Scorecard merupakan suatu metode pengukuran kinerja yang tidak hanya mencerminkan pada kinerja keuangan saja, tetapi juga kinerja non keuangan. Hasil penelitian menunjukkan bahwa PG Kremboong memperoleh skor kinerja sebesar 76,19% yang menunjukkan bahwa PG Kremboong berada pada kondisi kinerja yang sangat sehat. Terdapat 11 indikator yang digunakan dalam pengukuran kinerja PG Kremboong yang telah mencapai tingkat kinerja yang baik yaitu return on asset, total asset turnover, profit margin, customer acquisition, customer retention, profitabilitas pelanggan, manufacturing cycle effectiveness, produktivitas biaya produksi, tingkat retensi karyawan, tingkat produktifitas karyawan, dan tingkat kepuasan karyawan. Namun masih terdapat 2 indikator yang tingkat kinerjanya masih kurang baik yaitu tingkat kecelakaan kerja dan tingkat pelatihan karyawan.
English Abstract
Kremboong sugar factory is one of the business units of PT Perkebunan Nusantara X. Performance assessment against PG Kremboong conducted by delegations of PT Perkebunan Nusantara X, part of the HR (human resources) and the deputy of the investors. If PG can produce fibres means PG performance is said to be good and efficient because it can save energy costs fuel efficient, but from a financial perspective represents is not enough to conclude whether the performance of the company has been good or not. One method that can be used to measure the performance of the company is the Balanced Scorecard (BSC). Balanced Scorecard performance measurement is a method that not only reflects on financial performance, but also the non financial performance. The results of this study showed that the PG Kremboong gain score performance of 76,19% indicating that PG Kremboong are on condition of a very healthy performance. There are 11 indicators used in measuring performance of PG Kremboong that has reached a good level of performance that is return on asset, total asset turnover, profit margin, customer acquisition, customer retention, customer profitability, manufacturing cycle effectiveness, productivity of production costs, employee retention rate, the level of employee productivity, and employee satisfaction levels. But still there are 2 indicators are the level of performance is still not good, i.e. the level of work accidents and the level of employee training.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2017/654/051711557 |
| Uncontrolled Keywords: | Balanced Scorecard, Pabrik Gula Kremboong, Pengukuran Kinerja |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) > 658.31 Elements of personnel management > 658.312 Conditions of employment, performance rating, utilization of personnel > 658.312 5 Performance rating (evaluation) |
| Divisions: | Fakultas Teknologi Pertanian > Teknologi Industri Pertanian |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 25 Jan 2018 03:57 |
| Last Modified: | 18 Dec 2020 02:42 |
| URI: | http://repository.ub.ac.id/id/eprint/8396 |
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