PENGUKURAN KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD: BENTUK, MEKANISME, DAN PROSPEK APLIKASINYA PADA BUMN

https://doi.org/10.22146/jieb.40008

Bambang Sudibyo(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Balanced Scorecaid (BSC), sebagaimana dituturkan oleh penciptanya yaitu Robert S. Kaplan dan David P. Norton (Kaplan dan Norton, 19% A), bermula dari suatu penelitian satu tahun pada selusin perusahaan-Advanced Micro Devices, American Standard, Apple Computer, Bell South, CIENA, Conner Peripherals, Coy Research, Du Pont, Electronic Data Systems, General Electric, HewlettPachard, dan Shell Canada pada tahun 1990 disponsori oleh Nolan Norton Institute, lembaga penelitian milik KPMG. Penelitian itu berjudul "Measuring Performance in the Organization of the Future," dan David Norton, CEO dari Nolan Norton, bertindak sebagai ketua tim peneliti sementara Bob Kaplan menjadi konsultan akademisnya. Studi itu dimotivasi oleh keyakinan bahwa model pengukuran kinerja perusahaan melalui akuntansi keuangan tidak lagi memadai dan bahkan bisa menghambat kemampuan perusahaan menciptakan nilai ekonomis di masa yang akan datang. Motivasi ini tentu mengingatkan kita pada buku Johnson dan Kaplan berjudul "Relevance Lost' (1987) yang menceritakan perkembangan akuntansi manajemen yang cenderung lebih memenuhi selera sofistikasi akademik daripada menjawab permasalahan rifl dalam bisnis. Temuantemuan dari studi itu diringkas dalam suatu attikel, Measures That Drive Performance!' di Harvard Business Review (HBR) edisi Januari-Februari 1992 (Kaplan dan Norton, 1992).  Pengamatan lebih lanjut terhadap penerapan BSC di beberapa perusahaan menyadarkan Kaplan dan Norton bahwa BSC bisa dipakai lebih dari sekedar sebagai sistem pengukuran, melainkan juga untuk mengkomunikasikan strategi baru dan mengalign organisasi terhadap strategi baru itu. Observasi ini mereka tulis dalam artikel HBR lain dengan judul "Putting the Balanced Scorecard to Work," (Kaplan dan Norton, 1993). Pengamatan lebih lanjut terhadap penggunaan banyak ukuran dalam BSC yang satu sama lain dirangkai bersama oleh suatu seri
hubungan sebab-akibat mengantarkan mereka pada kesimpulan baru, yaitu bahwa BSC bisa dipakai untuk mengelok strategi. Tegasnya BSC adalah suatu sistem manajemen yang bisa dipakai sebagai kerangka sentral dalam berbagai proses managerial penting: penentuan gol individual dan tim, pemberian konpensasi, alokasi sumberdaya, perencanaan dan peranggaran, pemberian umpan balik strategis, dan pemberdayaan karyawan serta penumbuhan iklim belajar dalam organisasi. Perkembangan baru ini mereka laporkan dalam artikel HBR yang ketiga, "Using the Balanced Scorecard as a Strategic Management System' (Kaplan dan Norton, 1996). Dan akhirnya, laporan yang paling komprehensif tentang BSC ini mereka tulis dalam buku monograf berjudul "The Balanced Scorecard' (Kaplan dan Norton, 199 A), acuan utama penulis dalam penulisan makalah ini. Mereka berharap BSC masih akan berkembang lebih lanjut, terbukti dari pengakuan mereka bahwa monograf itu masih merapakan suatu progress report.



Keywords


Kinerja, Perusahaan, Balanced Scorecard, BUMN, Aplikasi

Full Text:

PDF


References

Birchard, Bill, "Where performance measures fail," The Magazine for Senior

Financial Executives (CFO), VoL 12, Iss. 10, Od-19%, p. 36

Chambers, R.J. "Evidence for a Market-Selling Price Accounting System," dalam RS. Sterling (ed), Asset Valuation and Income Determination, (Lawrence, Kansas: Scholars Book, 1971).

Creelman, James, "How do you weigh up," Director, VoL 50, Iss. 2, Sep 1996,

p.77

Edwards EO. dan P.W. Bells," The Theory of Measurement of Business Income

(Berkeley: The University of California Press, 1961) FASB, "Statement of Financial Accounting Concepts No. 1," November 1978

———"Statement of Financial Accounting Concepts No. 2," May 1980

———"Statement of Financial Accounting Concepts No. 3," December W84

———"Statement of Financial Accounting Concepts No. 6," December 1985

Galbraitfh, John Kenneth, Economics and the Public Purpose, (New York New American Library, 1973)

Johnson T.H. dan RS. Kaplan,"?elevanae Lost The Rise and Fall of Management

Accounting!' (Boston : Harvard Business School Press, 1987)

Kaplan RS dan D.P. Norton, "The Balanced Scorecard," (Boston: Harvard

Business School Press, 1996A)

_________, "The Balanced Scorecard: Measures that Drive Performance," Harvard Business Review, edisi Januari-Februari 1992

_________, "Putting the Balanced Scorecard to Work," Harvard Business Review, edisi Septernber-Oktoberl993

"Using the Balanced Scorecard as a Strategic Mana-gement System," Harvard Business Review, edisi Januari-Februari 1996B

"Strategic learning & the balanced scorecard," Strategy & Leadership(FLR), VoL

, Iss. 5, Sep/Oct 1996C, p. 18-24

Ungle, John H; Schiemann, William A, "From balanced scorecard to strategic

gauges: Is measurement worth it:T,' Management Review (MKVfy ! VoL 85, Iss, 3, Mar 19%, p. 5^61 j

Me Nerney, Donald J, " Compensation: The link to customer satisfaction," HR

Focus (PHfy VoL 73, Iss. 9, Sep 1996, P. 1,4

Newing, Rod, "Wake up to the balanced scorecard," Management AccountingLondon (MAQ Vol. 73, Iss. 3, Mar. 1995, p. 22-23 (Ipage)

Prakarsa, Wahjudi,"Rekayasa Ulang. Disintermediasi, Integrasi dan Otomasi

Fleksibel" Makalah dalam Seminar Peranan Profesi Akuntansi dan Mengantisipasi Tantangan Era Global oleh Fakultas Ekonomi UNUD, Denpasar, November, 1995

Sorter, George H., "Events Approach to Basic Accounting Theory," Accounting

Review, OcL 1970

Sterling, RS., The Theory of Measuremen of .Enterprise Incom (Lowrenoe, Kansas: University Press of Kansas, 1970) Vokurka, Robert; Fhender, Gene, "Measuring operating performance: A specific case study," Production & Inventory Management Journal (PIM), VoL 36 Iss. 1, First Quarter 1995, p.3843(5pages)

Alien, Leilani, "Measure to manage," Computerworld (COW), VoL 30, Iss. 37,

Sep. 9,19%, p. 86 (1 page)

Anonymous, "The Balanced Scorecard," HR Focus (PER), VoL 73, Iss. 9, Sep.

%, p. 21

Birchard, Bill, "Making it count," The Magazine for Senior Financial Executives

(CFO), VoL 11, Iss. 10, Oct. 1995, p.42-51 (9 pages)

Birchard, BilL "Cigna P&C A balanced scorecard," The Magazine for Senior

Financial Executives (CFO), VoL12, lss.10, OtL 19%, p. 30-34 (4 pages)

Booth, Rupert, "Accountants do it by proxy," Management Accounting-London

(MAC), Vol.74, Iss. 5, May 19%, p.48

Brotherton, Phaedra, "The Balanced Scorecard: Translating Strategy into

Action"

HR Magazine, VoL 41, Iss. 8, Aug. 19%, p. 124-126

Conigan, John, "The balanced scorecard: The new approach to performance

measurement," Australian Accountant (AAA), Vol. 66, Iss. 7, Aug. 19%, p. 47-48

Daly, Dennis C, "Performance measurement and management," Management

Accounting(NAA), Vol. 78, Iss. 3, Sep. 19%, p. 65-66

Hubbard, Gerald M, "Keys to Creating Performance Measures," Facilities Design

& Management (FDM), VoL 11, Iss. 5, May 1992, p. 66-68

Jensen, Bill; Ken, Gavin, "Seismic shifts in HR management - A case study in

mapping radical change at Pepsi," Employment Relations Today (EFJD), VoL 21, Iss. 4, Winter 1994/1995, p. 407-417 (10 pages)

Kaplan, Robert S, "Devising a balanced Scorecard matched to business strategy," Planning Review (PLR), VoL 22, Iss. 5, Sep./OcL 19W>P.15-

(4pages)

Marcum, James W, "The Balanced Scorecard: Translating Strategy Into Action,"

National Productivity Review (NPL), Vol. 15, Iss'4, Autumn 19%, p. 117-118 (2 pages)

Me Williams, Brian, "The measure of success," Across the Board (CBR), VoL 33, fes. 2, Feb 19%, p. 16-20

Me Williams, Brian, "A capital idea," Across the Board (CBR), VoL 33, Iss. 2,

Feb 19%, p. 20

Vitale, Mike; Mavrinac, Sarah Q Hauser, Mark, "DHC The chemical division's

balanced scorecard," PlanningKeview(PLR), VoL 22, Iss. 4, Juli/Aug. 1994, p.17,45



DOI: https://doi.org/10.22146/jieb.40008

Article Metrics

Abstract views : 8391 | views : 4148

Refbacks

  • There are currently no refbacks.




Copyright (c) 2018 Journal of Indonesian Economy and Business

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

 

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

 

Reader

General Search
Achieves
Author index
Title index

 

 

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics