Perancangan Balanced Scorecard sebagai Pengukuran Kinerja pada PT Asuransi MSIG Indonesia

Abstract

PT MSIG move in the field of damage insurance and it is trying to design a system of measurement of performance comprehensive. The purpose of this research is to identify indicators used in employee performance measurement in PT MSIG, formulating concept of balanced score card (BSC) system that is suitable to the company performance measurement, and to develop BSC simulation which is in accordance to company vision, mission, and strategy. The results of this research indicate that financial performance measurements are classified as good. In BSC formulation, it is showed that customer perspective is the most important perspective in the performance evaluation with the score of 29%. In BSC simulation, it is showed that performance measurement is classified as good based on csale of 75%. Data used in this research was primary and secondary data. While data analysis method used was BSC analysis, Analytical Hierarcy Process (AHP) analysis, and Strengths, Weakneass, Opportunities, and Threaths (SWOT) analysis. Keywords: analytical hierarcy process, balanced scorecard, measurement systems. ABSTRAKPT MSIG bergerak dalam bidang asuransi kerugian dan berupaya merancang sistem pengukuran kinerja yang komprehensif. Tujuan dari penelitian adalah mengidentifikasi indikator-indikator yang digunakan PT MSIG sebagai pengukuran kinerja karyawan, menyusun rancangan konsep sistem balanced scorecard yang sesuai dengan pengukuran kinerja perusahaan, dan menyusun rancangan simulasi balanced scorecard yang sesuai dengan visi, misi, dan strategi pada PT MSIG. Hasil penelitian menunjukkan bahwa indikator-indikator pengukuran kinerja keuangan dapat dikategorikan baik. Pada rancangan BSC menunjukkan perspektif pelanggan merupakan perspektif yang paling penting dalam pengukuran kinerja dengan nilai skor sebesar 29%. Pada simulasi BSC menunjukkan pengukuran kinerja dapat dikategorikan baik, berdasarkan skala penilaian sebesar 75%. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan adalah analisis analysis Balance Scorecard, Analytical Hierarcy Process (AHP), and Strengths, Weakneass, Opportunities, and Threaths (SWOT). Kata kunci : analytical hierarcy process, balanced scorecard, sistem pengukuran.

Analysis of The Balanced Scorecard Approach For Assessing The Financial and Non-Financial Performance Measurement

“…In producing helpful performance measurements, organizations must be able to identify the desired results (outcomes) and the processes undertaken to achieve the outcomes (Nugrahini et al 2016) The most famous performance measurement system is the Balanced Scorecard (BSC), which defines the BSC as "a multidimensional framework for describing, implementing and managing strategy at all levels by linking an enterprise, through a logical structure, objectives, initiatives, and steps to organizational strategy." Various strategic steps that must be implemented in the company must be properly and correctly studied to survive and compete in the industry, thus demanding the company's ability to manage resources effectively and efficiently, especially financial resources (Ramadhani & Trisyulianti, 2016). Referring to these conditions, the company needs a precise performance measurement to implement.…”

“…Formulating the strategy translates the company's vision, mission and strategy into strategic objectives from the balanced scorecard (BSC) perspective. Through SWOT analysis, companies can determine their influence on the BSC perspective (Ramadhani & Trisyulianti, 2016).…”

Rancangan Pengukuran Kinerja Safety Balanced Scorecard Pada Perusahaan Asbestos Indonesia

“…Ilustrasi output AHP Online Calculator untuk perspektif BSC dari 1 pakar Bobot terbesar sebesar 0,347 dihasilkan dari perspektif Learning & Growth, disusul perspektif Proses Bisnis Internal dengan bobot sebesar 0,32, perspektif Customer dengan bobot sebesar 0,192, dan perspektif Keuangan dengan bobot sebesar 0,192. Dari berbagai penelitian sebelumnya bobot terbesar dihasilkan dari perspektif Customer (Ramadhani, 2016;Kartalis, 2013;Nikolaou, 2013;Cahtono, 2018;Fithriyah, 2017). Perspektif Finansial juga menjadi perhatian utama pada penelitian sebelumnya, diantaranya penelitian Dekrita (2018) dan Sulisworo (2011).…”

Implementation of the Balanced Scorecard Approach in Industries: A Systematic Literature Review

“…Strategies for dealing with the MEA Industry in Central Java Province has advantages both at the national and ASEAN levels. Ramadhani & Trisyulianti (2017) Analyzing the application of OSM at the company that has implemented After applying the balanced scorecard, the company can snowball and become one of the leading companies in Eastern Indonesia. Putra et al (2017) Design and measure the company's performance management system…”