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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In the second quarter of 2022, the garment industry contributed 6.56% to Indonesia's non-oil and gas processing industry's Gross Domestic Product (GDP). Given the significant size of Indonesia's garment industry, it has absorbed a large amount of labor and driven growth in other sectors. However, alongside its economic contributions, this industry still faces issues related to environmental sustainability and waste management. It is estimated that Indonesia will generate 3.9 million tons of textile waste by 2030. This research contributes to design an attribute of Key Performance Indicator (KPI) by combining the Balanced Scorecard and Triple Bottom Line, and to elucidate the relationship of both perspectives on the garment industry. The conceptual model, derived from systematic literature reviews and industrial interviews, consists of 7 variables and 46 indicators. Findings indicate that most of the perspectives from Balanced Scorecard and Triple Bottom Line show significant direct positive relationships and there are 35 valid indicators that must be owned by garment company to measure its performance. Practical implications of this research are expected to benefit garment companies and environmental sustainability.

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 02:30
Last Modified:	18 Jul 2025 02:30
URI:	http://repository.its.ac.id/id/eprint/119973

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