Designing Performance Measurement Systems using the Balanced Scorecard Method at PT.X

Putri, Salsa Ulyani Rukanda (2024) Designing Performance Measurement Systems using the Balanced Scorecard Method at PT.X. Other thesis, Institut Teknologi Sepuluh Nopember.

Text 5010201121-Undergraduate_Thesis.pdf - Accepted Version Restricted to Repository staff only until 1 October 2026. Download (10MB) | Request a copy

Abstract

PT.X merupakan salah satu perusahaan dalam negeri yang bergerak di bidang manufaktur dan penyedia beton ready mix dan hotmix berkualitas tinggi, didirikan pada tahun 2020. PT.X memiliki 35 karyawan, dengan 30 karyawan tetap tetap dan lima karyawan freelance yang terbagi menjadi beberapa departemen. PT.X belum melakukan pengukuran kinerja dengan menggunakan metode tertentu, hanya fokus pada pengukuran kinerja berdasarkan target produksi, pendapatan bulanan, dan keuntungan yang dicapai, yang tentunya tidak dapat menggambarkan kondisi PT.X secara keseluruhan. Oleh karena itu, perlu adanya suatu pengukuran kinerja yang komprehensif yang mampu melihat dari perspektif finansial dan non finansial, internal maupun eksternal, agar perusahaan dapat mengevaluasi kekurangan yang dimiliki oleh perusahaan. Penelitian ini dilakukan untuk merancang sistem pengukuran kinerja menggunakan metode Balanced Scorecard. Balanced Scorecard merupakan alat komprehensif untuk mengukur kinerja eksekutif dengan empat perspektif, yaitu Keuangan, Pelanggan, Proses Bisnis Internal, dan Pembelajaran & Pertumbuhan. Perancangan sistem pengukuran kinerja dilakukan pada perusahaan dan departemen operasional. Berdasarkan hasil perancangan Balanced Scorecard, didapatkan 19 KPI pada level perusahaan dan delapan KPI pada departemen operasional. Selanjutnya dilakukan pembobotan menggunakan metode Analytical Hierarchy Process (AHP) dengan bantuan expert choice software untuk mengetahui skala prioritas dari setiap KPI. Uji coba sistem pengukuran kinerja dengan menggunakan scoring system dan metode Traffic Light System (TLS) untuk mengidentifikasi indikator kinerja yang memerlukan perbaikan, serta menentukan prioritas perbaikan pada setiap indikator kinerja
======================================================================================================================================
PT.X is a domestic company engaged in manufacturing and providing high quality ready-mix concrete and hotmix, founded in 2020. Currently, PT.X has 35 employees, with 30 permanent employees and five freelance employees who are divided into several departments. PT.X has not yet conducted performance measurements using specific methods, only focused on measuring performance based on production targets, monthly revenue, and achieved profits, which certainly cannot describe the overall condition of PT.X. Therefore, it is necessary to have a comprehensive performance measurement that has the capacity to view both financial and non-financial perspectives, internal, and external so that the company will be able to evaluate their deficiency. This research is conducted to design a performance measurement system using the Balanced Scorecard method. The Balanced Scorecard is a comprehensive tool for measuring executive performance with four perspectives, namely Financial, Customer, Internal Business Process, and Learning & Growth perspective. Performance measurement system design is conducted at the company and operational department. The Balanced Scorecard design resulted in a total of 19 KPI at the corporate level and eight KPI in the Operational Department. Subsequently, weighting is carried out using the Analytical Hierarchy Process (AHP) method with the help of expert choice software to determine the priority scale of each KPI. A performance measurement system trial using a scoring system and the Traffic Light System (TLS) method will be conducted to identify performance indicators that require improvement or not, as well as determining improvement priorities for each performance indicator.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Analytical Hierarchy Process (AHP), Balanced Scorecard, Key Performance Indicator (KPI), Performance Measurement, Analytical Hierarchy Process (AHP), Balanced Scorecard, Key Performance Indicator (KPI), Pengukuran Kinerja
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD58.93 Balanced scorecard H Social Sciences > HF Commerce > HF5549.5.P35 Performance standards
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Salsa Ulyani Rukanda Putri
Date Deposited:	22 Jul 2024 00:41
Last Modified:	22 Jul 2024 00:41
URI:	http://repository.its.ac.id/id/eprint/108543

Actions (login required)

View Item