Penyusunan balanced scorecard sebagai alat ukur kinerja perusahaan: studi kasus pada PT Bank Jabar Banten Syariah

Andriana, Nina and Kuang, Tan Ming and Carollina, Verani (2012) Penyusunan balanced scorecard sebagai alat ukur kinerja perusahaan: studi kasus pada PT Bank Jabar Banten Syariah. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 1 (1). pp. 30-67. ISSN 2089-7162

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Abstract

In the face of increasingly competitive business environment, requires the use of performance measurement methods that can assess overall company performance. In this case, the method can be used is the Balanced Scorecard. Knowledge and application of the Balanced Scorecard in Indonesia is still limited. It’s also an obstacle for PT Bank Jabar Banten Sharia which hasn’t applied the Balanced Scorecard. The purpose of this research is to develop the Balanced Scorecard model for PT Bank Jabar Banten Sharia. This research was conducted by analyzing data based on the theories related to the research problem. The research method used is descriptive analytical research method. From the analysis has been done, the authors develop a model of Balanced Scorecard for PT Bank Jabar Banten Sharia with financial perspective, customer perspective, internal business process perspective, and growth and learning perspective with the main strategy to increase revenue up to 150% and 5% of net margin in 2011 by expanding the market base. Expansion of market base was achieved through improving the quality of the front office staff and the infrastructure, increasing the number of service points, the availability of Islamic products that match to the market needs, business process improvement services, increasing the synergy of Bank Jabar Banten Group, increased new products and services research, increased promotion, development of information technology, increasing employee satisfaction and professionalism, and increased supervision and obedience to cultural rules.

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