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VOLUME IV Edisi 1 , April 2010
PERANCANGAN BALANCED SCORECARD SEBAGAI SISTEM MANAJEMEN STRATEGIK DALAM PENCAPAIAN SASARAN STRATEGIK JANGKA PANJANG (Studi Kasus Pada PT Perkebunan Nusantara XIII Persero Pontianak) |
Alumni Fakultas Ekonomi Jurusan Akuntansi Universitas Kristen Maranatha Bandung dan Fakultas Ekonomi Jurusan Akuntansi Universitas Kristen Maranatha B |
Strategic management system has give information for company to run their business activity appropriate to the strategies which has been decided for achieving the strategic goal and promising the growth of company to enter the competitive and turbulent business environment. Balanced scorecard as a strategic management system creates the growth of financial and non financial performance of the company. Balanced scorecard can translate vision, mission, and strategic into comprehensive, coherent, balanced and measurable strategic goals. The researcher did the research in the PT Perkebunan Nusantara XIII Persero, Pontianak, which is not yet implementing balanced scorecard as their strategic management system. This research has done to measure the indicator for achieving the strategic goals of PTPN XIII with the implementation of balance scorecard. The methodology used in this research was descriptive method with case study. Moreover, the data collection method was using observation, interview and literature study. The result of the research showed that the implementation of vision, mission of PTPN XIII needs improvements in the performance for achieving their vision and mission, on the other hand, the researcher tried to create balanced scorecard of PTPN XIII by translating balanced scorecard of PTPN XIII and used six steps, which are: (1) identification of organization foundation, (2) development of company strategy, (3) explanation the strategy into the four perspective (strategic goals), (4) creating strategic map which connected to the strategic objective with four perspective, (5) measurement of business strategic, and the last (6), determining target and creating initiatives which are needed for the implementation of the strategy |
Balanced scorecard, vision, mision, strategic, strategis management system, financial and non financial performance |
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