Implementasi Balanced Scorecard pada Unit Usaha Kecil Menengah: Studi Kasus sebuah Restoran di Jakarta
DOI:
https://doi.org/10.21512/comtech.v5i2.2359Keywords:
Balanced Scorecard, SME, Performance MeasurementAbstract
Increasing competition requires companies both large and small, to be more productive and innovative, therefore, companies need to be supported by an effective performance measurement system. In this research, the implementation of a balanced scorecard in SMEs engaged in the management of a restaurant, for a chance to be more superior and to compete amid the rapid development of the restaurant sector. Strategic map based on four perspective of Balanced Scorecard was defined, completed with agreement of strategic objective and measurement. This implementation give evidence that even with many limitations on SMEs, they have developed balanced scorecard, with adjustment based on condition for strategic objective performance indicator, so this performance measurement evaluation process is applicable and able to achieve the main objective, to provide information for continuous improvement process.Plum Analytics
References
Gaspersz, V. (2002). Sistem Manajemen Kinerja Terintegrasi: Balanced scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Jakarta: PT. Gramedia Pustaka Utama
Gumbus, A., Lussier, R. N. (2006). Entrepreneurs Use a Balanced scorecard to Translate Strategy into Performance. ProQuest. 11-14.
Kaplan, R. S., Norton, D. P. (1992). The Balanced scorecard – Measures that Drive Performance. Harvard Business Review, Reprint 92105
______. (1996). The Balanced scorecard: Translating Strategy into Action. Harvard Business School. c.336p.
Kaplan, R. S. (2010). Conceptual Foundations of the Balanced scorecard. Harvard Business School Working Paper. 10-074
Kementrian Keuangan RI. (2012). Kajian Profil Sektor Riil : Sektor Perdagangan, Hotel, dan Restoran. Diakses pada 24 mei 2014 dari http://www.kemenkeu.go.id/sites/default/files/Profil%20Sektor%20Riil.pdf.
Rompho, N. (2011). Why the Balanced scorecard Fails in SMEs: A Case Study. International Journal of Business and Management. 6(11): 39-46
Wyatt, J. (2004). Scorecards, Dashboards, and KPIs: Keys to Integrated Performance Measurement. ProQuest Nursing & Allied Health Source. 58(2): 76-80
Yuwono, S., Sukarno, E., Ichsan, M. (2007). Petunjuk Praktis Penyusunan Balanced Scorecard Menuju Organisasi yang Berfokus pada Strategi . Edisi 4. Jakarta:PT Gramedia Pustaka Utama.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: