PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA KANTOR CABANG PERUM PEGADAIAN DI MALANG

Widyatmoko, Nur (2007) PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA KANTOR CABANG PERUM PEGADAIAN DI MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in the Dieng Pawnshop Branch Malang with the title "Application of Balanced Scorecard For Performance Measurement Branch Pawnshop In Malang". The purpose of this study is to analyze the performance of the Branch Office Pawnshop Dieng Malang by using the Balanced Scorecard. In this study, the authors take the balanced scorecard method that consists of four perspectives. Perspectives include: Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth Perspective. The analysis tools for Financial Perspective using the ratio of revenue growth, net profit ratio, liquidity ratio of Current Ratio and Quick Ratio and Ratio of return on the investments (ROI). Customers Perspective using Customer Retention, Customer Acquisition, Customer Complain. Internal Business Perspective using Analysis Service After Sales and Minimize Error Rate and Rework (MERR). Learning and Growth Perspective using Employee Productivity, Employee Turn Over, Employee Training, Absenteism. The result of calculation of indicators Financial Perspective, the performance of the company is performing well. The five benchmarks are used for the years 2004, 2005 and 2006 fluctuated. From year-ketahun revenue growth rate continues to increase, which in 2005 amounted to 36.21%, in 2006 increased by 45.60%. This occurs because the income in 2006 increased. While the results of analysis of the rate of increase in net income indicates that an impairment increased from 2005 by 53.61% to 50.08% in 2006. This occurs because the net income indicators of costs in 2006 decreased while revenues have increased. While the results of the analysis by using the liquidity ratio of Current Ratio and Quick Ratio indicates that the ability of the Branch Office Pawnshop Dieng Malang to meet its short term obligations very well. It is based on the results, with Current Ratio which in 2004 amounted to 7196.20% in 2005 has increased by 13,207.25%. This is due to debt-owned enterprises has decreased and it affects current liabilities. Although in 2006 Current Ratio decreased by 8442.62%, which is caused due to the large increase in current liabilities kususnya in accounts payable and other payables are higher than the increase in current assets. While the results of the analysis by using the Quick Ratio indicates that in 2004 amounted to 7187.26% in 2005 has increased by 13,205.31%. This is influenced by the amount of inventory and current liabilities held has decreased. While in 2006 Quick Ratio experiencing decreased by 8434.65%. This is due to amount of inventory and current liabilities are increased. While the results using the ROI analysis showed that in 2004 his ROI of 32.18%, in 2005 decreased by 28.54. this is due to 2004 net income increased by USD 864.60.551 and total assets also increased by Rp 3,028,742,688. While in 2006, ROI has increased by 33.56%. This is due to net income and total assets have increased. Customers Perspective Branch performance Pawnshop Dieng Malang, can be assessed properly. Although at Customer Retention indicator decreased from 2005 amounted to 89.37% down to 89.30% in 2006. Decrease in Customer Retention rate is due to the addition of new customers. On Customer Acquisition indicators increased, namely from 2005 by 10.62% increased to 10.69% in 2006. This suggests that the Branch Office Pawnshop Malang Dieng has the ability to attract new customers and does not close the possibility for developing relationships with new customers, without neglecting perhatiaannya on existing customers. While the Customer Complain indicator from 2004 to 2006 was 0%, this means that at that period no complaints from customers. Things that cause the absence of complaints from customers is that all customers are always approved the bid price diberikanan estimated that the estimator to the customer. The Internal Business Perspective Branch performance Pawnshop Dieng Malang is good. This conclusion was supported by the results of analysis of the two benchmarks used are at the level of after-sales service is known that Branch Pawnshop Dieng Malang from 2004 until 2006 there was absolutely no complaints from customers. This suggests that the Branch Office Pawnshop Dieng Malang to meet customer satisfaction in terms of service at the same time has gained the trust of customers. While the level indicator Minimize Error Rate and Rework (MERR) shows that in 2004, 2005 and 2006 was 0%, this means that during this period no employee who made a mistake in the service process. It is identified that employees have the skill in mastering the products and services, for the best service for customers. In Learning and Growth Perspective Branch performance Pawnshop Dieng Malang considered good. This is visible on the analysis used four benchmarks namely Employee Productivity, Employee Turn Over, Employee Training, and Absenteism. Where is known that the level of Employee Productivity at the Branch Office Pawnshop Dieng Malang increases. In 2004 the level of Employee Productivity by 603.38%, in 2005 the level of Employee Productivity increased by 675.10%, while in 2006 also increased by 755.93%. Increased Employee Productivity levels was due to an increase number of services that can be met. It shows that labor productivity at branch offices Pawnshop Dieng Malang is very good because even though the number of subscribers increased in each year, but labor is still able to meet mortgage services within a fixed working hours in each and every year. On Turn Over Employee analysis showed that no employee is out or resigned in that period, so it can be concluded that the effectiveness of the Branch Office Pawnshop Dieng Malang in maintaining its employees during the period 2004 to 2006 is considered good. From the analysis, Employee Training from 2004 to 2006 showed that the business of human resources quality improvement to the knowledge, skills and skills of employees in achieving work performance by the Branch Office Pawnshop Dieng Malang is very good with a fixed percentage that is 100%, It is because of all existing employees within the company are required to attend training held for each year by the central office, ie traning branch managers, stylists traning level 1, traning young stylists, leadership traning traning estimator and the basic level (Suspimda). The purpose of traning held by companies is that our employees more aware and trained in carrying out his job, while training is a mandatory requirement for employees to occupy positions within the company. Absenteeism or teacher absenteeism kayawan on Branch Pawnshop Dieng Malang from 2004 to 2006 can be considered good, it is based on the results of analysis that assesses the level Absenteism in 2004 that the absentee rate of 1.56%, in 2005 the level of absenteeism experienced decreased by 0.86%. Although in 2006 the attendance rate increased by 1.38%, but increase the number of absences is still quite understandable because of the absence of employees due to the many employees who are sick. Based on the above conclusion, it can be deduced high low financial perspective is determined by the existing non-financial perspective. So here it is clear that in addition to financial performance, non-financial kenerja also desperately needed. Based on the above conclusions, the researcher can implement that Branch should Pawnshop Dieng Malang really pay attention, improve and streamline the indicators in the existing non-financial perspective, because the non-financial perspective is the key to the success of the support and financial perspective.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 Jun 2012 04:51
Last Modified: 16 Jun 2012 04:51
URI: http://eprints.umm.ac.id/id/eprint/8193

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