Strategi Peningkatan Kinerja Organisasi Berbasis Gap Analysis Balanced Scorecard dan Root Cause Analysis pada Unit Kontrol Internal Bank Komersial di Perbankan

Winengku, Raras Ati Lintang (2025) Strategi Peningkatan Kinerja Organisasi Berbasis Gap Analysis Balanced Scorecard dan Root Cause Analysis pada Unit Kontrol Internal Bank Komersial di Perbankan. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Risiko operasional pada bank komersial tetap menjadi isu yang memerlukan penguatan tata kelola karena kompleksitas proses, tingginya intensitas transaksi, serta tuntutan kepatuhan regulasi. Dalam konteks tersebut, unit lini pertama pengendalian risiko operasional dituntut menunjukkan kinerja yang terukur; namun praktik evaluasi kinerja sering dipengaruhi penggunaan indikator berorientasi hasil yang tidak sepenuhnya berada dalam rentang kendali unit, sehingga memunculkan distorsi penilaian dan melemahkan fungsi pengukuran kinerja. Penelitian ini bertujuan mengembangkan serta menguji model evaluasi terintegrasi yang menggabungkan. Balanced Scorecard, analisis kesenjangan, prioritisasi berbasis materialitas risiko, dan Root Cause Analysis untuk menetapkan prioritas perbaikan kinerja Unit kontrol Internal. Desain penelitian menggunakan explanatory sequential mixed methods, dengan tahap kuantitatif untuk menyusun profil kinerja, mengidentifikasi kesenjangan, dan menetapkan indikator prioritas, diikuti tahap kualitatif melalui wawancara semiterstruktur, observasi terbatas, serta telaah dokumen guna menjelaskan pola kuantitatif dan merumuskan akar penyebab serta rencana perbaikan. Hasil penelitian menunjukkan bahwa kesenjangan kinerja terutama terkonsentrasi pada indikator berorientasi hasil, yang lebih tepat dipahami sebagai persoalan kesesuaian indikator terhadap mandat unit, konsistensi layanan risiko kepada pemangku kepentingan internal, dan kualitas pendokumentasian bukti pengendalian. Model akhir menegaskan perlunya diferensiasi indikator berdasarkan span of control, penguatan dimensi kualitas layanan pada perspektif pelanggan internal, serta mekanisme atribusi manfaat pengendalian pada perspektif keuangan. Validasi melalui member checking dan triangulasi sumber mengonfirmasi kelayakan model untuk diintegrasikan dalam siklus pengukuran kinerja berikutnya, sekaligus memperkuat karakter closed loop improvement melalui keterhubungan antara prioritas indikator, diagnosis akar penyebab, dan rencana aksi terstruktur.
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Operational risk in commercial banks remains an issue that requires stronger governance due to process complexity, high transaction intensity, and stringent regulatory compliance requirements. In this context, first-line operational risk control units are expected to demonstrate measurable performance; however, performance evaluation practices are often influenced by outcome-oriented indicators that are not fully within the unit’s span of control, thereby distorting assessment and weakening the diagnostic function of performance measurement. This study aims to develop and test an integrated evaluation model that combines the Balanced Scorecard, gap analysis, riskmateriality-based prioritization, and Root Cause Analysis to determine performance improvement priorities for an Internal Control Unit. The study adopts an explanatory sequential mixed methods design, in which the quantitative phase is used to construct a performance profile, identify performance gaps, and determine priority indicators, followed by a qualitative phase involving semi-structured interviews, limited observation, and document review to explain the quantitative patterns and to formulate root causes and improvement plans. The findings indicate that performance gaps are primarily concentrated in outcome-oriented indicators, which are more appropriately interpreted as issues of indicator alignment with the unit’s mandate, consistency of risk services to internal stakeholders, and the quality of control evidence documentation. The final model underscores the need to differentiate indicators based on span of control, strengthen service-quality dimensions within the internal customer perspective, and establish mechanisms for attributing control benefits within the financial perspective. Validation through member checking and source triangulation confirms the model’s feasibility for integration into subsequent performance measurement cycles, while reinforcing the closed-loop improvement character by linking priority indicators, root-cause diagnosis, and structured action plans.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Balanced Scorecard, gap Analysis, Kontrol Internal, mixed methods, Root Cause Analysis, risiko operasional, span of control. Balanced Scorecard, gap Analysis, internal control, mixed methods,operational risk, Root Cause Analysis, span of control.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD58.93 Balanced scorecard H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Raras Ati Lintang Winengku
Date Deposited:	02 Feb 2026 01:53
Last Modified:	02 Feb 2026 01:53
URI:	http://repository.its.ac.id/id/eprint/131499

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