Implementasi Balanced Scorecard pada Unit Usaha Kecil Menengah:  Studi Kasus sebuah Restoran di Jakarta

Widaningrum, Dyah Lestari; Kabul, Ivanaldy

doi:10.21512/comtech.v5i2.2359

Cited by 5 publications

(6 citation statements)

References 4 publications

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“…According to (Widaningrum &;Kabul, 2014) BSC is a card used to measure performance by paying attention to the balance between financial and non-financial sides, between short and long term and involving internal and external factors (Khaerudin, 2018). Another opinion as explained by (Soleh, 2019) scorecard or scorecard is used to compare the actual results of company performance with the score that the company wants to achieve.…”

Section: Resultsmentioning

confidence: 99%

Implementation of Balanced Scorecard to Achieve The Company's Strategic Objectives

Bambang Gunawan

2024

Eduvest

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The company's strategic objectives play a vital role in directing the company towards the desired achievement and planning the steps to achieve it. Clarity of corporate objectives supported by commitment to them can lead to significant performance improvements, in contrast to providing objectives that are vague or too general. The process of achieving these goals involves monitoring through performance measurement. One effective performance measurement method is using the Balanced Scorecard, which combines financial and non-financial aspects of the company. The purpose of this study is to analyze the application of the Balanced Scorecard to achieve the company's strategic goals. The research method used is qualitative, with data collection techniques through literature studies. The collected data were then analyzed through three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the use of Balanced Scorecard (BSC) can effectively assist the company in achieving its strategic goals. Good linkages between financial, customer, internal business, and growth and learning perspectives can produce optimal performance both in terms of financial and non-financial aspects for the company. The BSC approach focused on improving company performance not only encourages improvement in financial aspects, but also becomes the basis for evaluating the company's strategy to achieve continuous improvement.

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Section: Resultsmentioning

confidence: 99%

Implementation of Balanced Scorecard to Achieve The Company's Strategic Objectives

Bambang Gunawan

2024

Eduvest

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“…Therefore, the BSC allows managers to look at their business from four important perspectives including the financial perspective, customer perspective, internal business perspective, andinnovation and learning perspective. Thus, the BSC approach combines traditional financial measures with non-financial measures of customer, internal business processes, and organisation innovation and learning (Widaningrum and Kabul, 2014).…”

Section: The Bsc Frameworkmentioning

confidence: 99%

“…One of the performance measurement methods that are considered effective and often used to assess the performance of a company is the balanced scorecard. With the BSC method the company can evaluate the company's performance in accordance with the strategic steps that have been taken (Widaningrum and Kabul, 2014).…”

Section: Introductionmentioning

confidence: 99%

The Implementation of Balanced Scorecard Perspective Performance Analysis: Case Study of Krispiku MSMEs

Ichwan¹,

Syafitri²,

Rahmayani³

et al. 2022

EJMTSM

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Micro, Small and Medium Enterprises (MSMEs) are one of the important pillars in national economic growth because they have a major contribution to Indonesia's Gross Domestic Product (GDP). In Central Java, the manufacturing sector dominates the structure of the Gross Regional Domestic Product (GRDP). The growth in the number of MSMEs has implications for increasingly fierce business competition. MSME actors are required to be more productive and innovative, therefore a performance appraisal is needed as an evaluation in order to carry out continuous improvement. One method of measuring performance that is considered effective because it is able to measure the company's performance from various aspects, both financial and non-financial, is the Balanced Scorecard. The object of this research is Krispiku MSMEs located in Cilacap, Central Java. This study uses quantitative methods. This study aims to analyze the performance assessment using the Balanced Scorecard on Krispiku SMEs located in Cilacap Regency, Central Java. The results showed that weighting the four perspectives using paired comparison obtained perspective financial as main priority in strategy development company with a value of 0.48. Meanwhile, based on the balanced scorecard analysis, the results show that the productivity of Krispiku's MSMEs is still low and needs to be improved so that Krispiku can get maximum profit.

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“…Adapun aspek pengukuran kinerja melalui pendekatan balanced scorecard adalah sebagai berikut: (1). Keuangan; (2) Pelanggan; (3) Proses bisnis internal; (4) Pembelajaran dan pertumbuhan (Widaningrum, 2014).…”

Section: A Kompetensiunclassified

The Dampak Pengelolaan Sumber Daya Manusia Usaha Mikro, Kecil dan Menengah Dari Segi Kompetensi terhadap Kinerja UMKM (Studi Kasus: UMKM Desa Trusmi-Cirebon)

Febrianti

Abdulah

2021

SLJIL

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Pemerintah Indonesia menaruh perhatian terhadap usaha mikro, kecil dan menengah (UMKM) dengan mendirikan wadah bagi UMKM dibawah kementerian koperasi dan ukm, UMKM memiliki peranan penting dalam meningkatkan perekonomian suatu daerah bahkan Negara. Begitupun dengan Desa Trusmi Kecamatan Plered Cirebon, keberadaan UMKM dapat membantu perekonomian daerahnya, akan tetapi keberadaan UMKM tidak terlepas dari peran serta SDM UMKM dalam meningkatkan kinerja UMKM sehingga pengelolaan SDM UMKM perlu mendapat perhatian khusus terutama kompetensi yang harus dimiliki oleh SDM yang terlibat dalam kegiatan UMKM ini. Penelitian ini bertujuan untuk mengetahui dampak pengelolaan sumber daya manusia Usaha Mikro, Kecil dan Menengah dari segi kompetensi terhadap Kinerja UMKM. Teknik pengumpulan data menggunakan kuesioner, wawancara, dan observasi. Responden adalah UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Cirebon Desa Trusmi, sebanyak 64 UMKM, dengan sampel sebanyak 64 responden. Metode yang digunakan dalam penelitian ini adalah metode survei dengan menggunakan pendekatan deskriptif analisis. Teknik pengolahan data digunakan untuk mengetahui hubungan atau korelasi antar variabel dengan menggunakan regresi linier. Hasil penelitian ini menunjukkan adanya pengaruh positif dan signifikan antara kompetensi dengan kinerja UMKM. Dengan adanya penelitian ini diharapkan kinerja UMKM semakin baik dengan memperhatikan pengelolaan SDM UMKM dengan cara pemberian pelatihan dan pengembangan sehingga meningkatkan kompetensi SDM UMKM.

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Implementasi Balanced Scorecard pada Unit Usaha Kecil Menengah: Studi Kasus sebuah Restoran di Jakarta

Abstract: ABSTRACT

Cited by 5 publications

References 4 publications

Implementation of Balanced Scorecard to Achieve The Company's Strategic Objectives

Implementation of Balanced Scorecard to Achieve The Company's Strategic Objectives

The Implementation of Balanced Scorecard Perspective Performance Analysis: Case Study of Krispiku MSMEs

The Dampak Pengelolaan Sumber Daya Manusia Usaha Mikro, Kecil dan Menengah Dari Segi Kompetensi terhadap Kinerja UMKM (Studi Kasus: UMKM Desa Trusmi-Cirebon)

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