DESIGN OF MEDAN CITY MARKET PD PERFORMANCE MEASUREMENT USING BALANCED SCORECARD METHOD

Rika Puspita Dewi; Nazaruddin; Yeni Absah

doi:10.54443/jaruda.v2i2.97

Authors

Rika Puspita Dewi Master Management Program, Post Graduated School, Universitas Sumatera Utara
Nazaruddin Master Management Program, Post Graduated School, Universitas Sumatera Utara
Yeni Absah Master Management Program, Post Graduated School, Universitas Sumatera Utara

DOI:

https://doi.org/10.54443/jaruda.v2i2.97

Keywords:

Design, Measurement, Performance, Balanced Scorecard Method

Abstract

This research aims to design a performance measurement for PD market in Medan City using the balanced scorecard method. The sampling technique used was convenience sampling, namely a sampling method whose respondents were people who volunteered for certain reasons. As the name suggests, this method selects samples from a population (people or events) whose data are easily obtained by researchers. The type of data in this research uses primary data and secondary data. Primary data is data collected by researchers directly from respondents. The research results show that from a financial perspective the results obtained for Net Profit Margin (NPM) are in the poor category because they are below >5%, Likewise, GPM is in a poor category because it is below 8.3%. From the perspective of PD Pasar Kota Medan customers, seen from the analysis, it shows satisfied results. By carrying out overall calculations using the Multiattribute Attitude Model (MAM) method, it shows a result of 92.52 and based on the categorization, it is included in the very satisfied range. From the perspective of PD Pasar Kota Medan's internal business processes, seen from the analysis, it shows good results. PD Pasar Kota Medan is able to carry out innovation processes, operational processes and after-sales processes well, and from the perspective of learning and growth, PD Pasar Kota Medan, seen from its analysis, shows very satisfactory results.

References

Dwivedi, R., Prasad, K., Mandal, N., Singh, S., Vardhan, M., & Pamucar, D. (2021). Performance evaluation of an insurance company using an integrated balanced scorecard (bsc) and best-worst method (bwm). Decision Making: Applications in Management and Engineering, 4(1), 33–50. https://doi.org/10.31181/dmame2104033d

Erawan, I. G. A. (2019). Journal of Public Administration Studies Implementation of Balanced Scorecard in Indonesian Government Institutions : A. 4(2), 64-71.

Farooq, A., & Hussain, Z. (2011). Balanced scorecard perspective on change and performance: A study of selected Indian companies. Procedia - Social and Behavioral Sciences, 24, 754–768.

https://doi.org/10.1016/j.sbspro.2011.09.043

Gawankar, S., Kamble, S. S., & Raut, R. (2015). Performance Measurement using Balance Score Card and its Applications: A Review. Journal of Supply Chain Management Systems, 4(3). https://doi.org/10.21863/jscms/2015.4.3.009

Hasriani, Nasruddin, & Hidayat, M. (2018). Analisis Kinerja Stai Al-Azhar Gowa dengan Pendekatan Balanced Scorecard. Jurnal Mirai Management, vol.3 no.2(2),21. https://journal.stieamkop.ac.id/index.php/mirai/article/view/265/139

Imelda. (2004). Implementasi Balanced Scorecard Pada Organisasi Publik. Jurnal Akuntansi Dan Keuangan, 6(2), 106-122–122.

https://doi.org/10.9744/jak.6.2.pp.106-122

Kaplan, R., & Norton, D. (1996). The balanced scorecard: Translating strategy into action. In Long Range Planning (Vol. 30, Issue 3). https://doi.org/10.1016/s0024-6301(97)80925-9

Kristina, D. (2010). Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard (Studi kasus PT Kredo Segitiga Utama cabang Yogyakarta. 1–20.

Kristiyanti, M. (2012). Peran Indikator Kinerja Dalam Mengukur Kinerja Manajemen. Majalah Ilmiah informatika, 3(3), 103–123. http://www.unaki.ac.id/ejournal/index.php/majalah-ilmiah informatika/article/view/79

Kurniawan, A. W., & Puspitaningtyas, Z. (2016). Metode Penelitian Kuantitatif.

Nilamsari, D. P. (2018). Pengukuran Kinerja Tenaga Profesional Pada Organisasi Jasa (Studi Kasus Kotabahasa Salatiga). Jemap, 1(1), 129. https://doi.org/10.24167/jemap.v1i1.1588

Nugroho, P. S. (2018). Perancangan Balance Scorecard Sebagai Instrumen Pengukuran Kinerja Pada Cv. Jadi Jaya Makmur Semarang. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 9(1), 79–88.

Peris-Ortiz, M., García-Hurtado, D., & Devece, C. (2019). Influence of the balanced scorecard on the science and innovation performance of Latin American universities. Knowledge Management Research and Practice, 17(4), 373–383. https://doi.org/10.1080/14778238.2019.1569488

Pham, C. D., Vu, S. T., Pham, Y. T. K., & Vu, N. T. (2020). Evaluating performance of Vietnamese public hospitals based on balanced scorecard. Journal of Asian Finance, Economics and Business, 7(6), 339–349. https://doi.org/10.13106/JAFEB.2020.VOL7.NO6.339

Rahardjo, M. (2017). Studi kasus dalam penelitian kualitatif:konsep dan prosedurnya. 11(1), 92–105.

Ributari Nurgahayu, E., & Dwi Retnani, E. (2015). Penerapan Metode Balanced Scorecard Sebagai Tolok Ukur Pengukuran Kinerja Perusahaan. Jurnal Ilmu & Riset Akuntansi, 4(10), 1–16.

Rinati, I. (2008). Pengaruh Net Profit Margin (NPM), Return On Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham pada Perusahaan yang Tercantum Dalam Indeks LQ45. 1–12.

Safitri, M. (2016). analisis pengukuran kinerja perusahaan dengan metode balanced scorecard pada pt. perkebunan nusantara vh (persero) unit musi landas.

Sari, A. P., & Endang Dwi Retnani. (2015). Penerapan Balanced Scorecard sebagai Alat Pengukuran Kinerja pada Rumah Sakit Islan Surabaya. Jurnal Ilmu & Riset Akuntansi, 4(11), 1–24.

http://www.investopedia.com/terms/b/balancedscorecard.asp

Sharma, A. (2009). Menerapkan Balance Scorecard untuk Pengukuran Kinerja. 7–17.

Solichah, A. (2015). analisis balanced scorecard sebagai sarana pengukuran kinerja perusahaan (Studi Kasus pada Pabrik Gula Pesantren Baru Kediri). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 27(2), 86365.

Tanjung, M. (2018). analisis kinerja perusahaan dengan metode balanced scorecard pada pt. ria busana cabang iskandar muda medan.

Wargadinata, E. (2017). Kualitas Pengukuran Kinerja Organisasi Publik. Sosiohumaniora, 19(2), 9.

Yusup, F. (2018). Uji Validitas dan Reliabilitas. Jurnal Tarbiyah: Jurnal Ilmiah Kependidikan, 7(1), 17–23. https://jurnal.uin-antasari.ac.id/index.php/jtjik/article/download/2100/1544

Zuniawan, A., Julyanto, O., Suryono, Y. B., & Ikatrinasari, Z. F. (2020). implementasi metode balanced scorecard untuk mengukur kinerja di perusahaan engineering (Study Case PT. MSE). Journal Industrial Servicess, 5(2), 251–256. https://doi.org/10.36055/jiss.v5i2.8008.