Pengembangan Model Pengukuran Kinerja Menggunakan Perspektif Balanced Scorecard Dengan Mempertimbangkan Sustainability Di Industri Garmen

Pratama, Erwan Cahya (2025) Pengembangan Model Pengukuran Kinerja Menggunakan Perspektif Balanced Scorecard Dengan Mempertimbangkan Sustainability Di Industri Garmen. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Industri garmen menyumbang sebanyak 6,56% terhadap Produk Domestik Bruto (PDB) industri pengolahan nonmigas di Indonesia pada kuartal II/2022. Dengan besarnya industri garmen di Indonesia membuat industri garmen banyak menyerap tenaga kerja dan mendorong petumbuhan industri di sektor lain. Namun, bersama kontribusi ekonominya, industri ini masih meninggalkan masalah terkait keberlanjutan lingkungan dan pengelolaan limbah, diperkirakan Indonesia akan menghasilkan 3,9 juta ton limbah tekstil pada tahun 2030. Penelitian ini bertujuan untuk merancang sebuah atribut KPI dengan menggabungkan Balanced Scorecard dan Triple Bottom Line serta menguji pengaruh antar perspektif tersebut untuk industri garmen. Selanjutnya dilakukan analisis menggunakan PLS-SEM (Partial Least Square Structural Equation Modelling). Hasil yang didapatkan mayoritas perspektif Balanced Scorecard memiliki pengaruh terhadap perspektif Triple Bottom Line. Selain itu ditemukan 35 atribut KPI yang dapat digunakan oleh perusahaan garmen untuk mencapai keberlanjutan pada perusahaan
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The garment industry contributed 6.56% to the Gross Domestic Product (GDP) of the non-oil and gas processing industry in Indonesia in the second quarter of 2022. The size of the garment industry in Indonesia has resulted in significant employment and driven industrial growth in other sectors. However, despite its economic contribution, this industry still leaves behind problems related to environmental sustainability and waste management, with Indonesia estimated to produce 3.9 million tons of textile waste by 2030. This study aims to design a KPI attribute by combining the Balanced Scorecard and Triple Bottom Line and to test the influence between these perspectives on the garment industry. Furthermore, an analysis was conducted using PLS-SEM (Partial Least Square Structural Equation Modeling). The results obtained showed that the majority of the Balanced Scorecard perspectives have an influence on the Triple Bottom Line perspective. In addition, 35 KPI attributes were identified that can be used by garment companies to achieve sustainability in the company

Item Type: Thesis (Masters)
Uncontrolled Keywords: Key Performance Indicator, Balanced Scorecard, Triple Bottom Line, Partial Least Square Structural Equation Modeling
Subjects: T Technology > T Technology (General)
T Technology > T Technology (General) > T58.64 Information resources management
T Technology > T Technology (General) > T58.8 Productivity. Efficiency
Divisions: Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26101-(S2) Master Thesis
Depositing User: Erwan Cahya Pratama
Date Deposited: 18 Jul 2025 02:29
Last Modified: 21 Jul 2025 03:19
URI: http://repository.its.ac.id/id/eprint/119977

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