PERANCANGAN BALANCED SCORECARD PERSPEKTIF LEARNING AND GROWTH UNTUK MENINGKATKAN HUMAN CAPITAL VALUE AXA MANDIRI

  • Amandalisha Panji Amoryandina Jurusan Akuntansi / Fakultas Bisnis dan Ekonomika
  • Wiyono Pontjoharyo Jurusan Akuntansi / Fakultas Bisnis dan Ekonomika
Abstract Views: 129 times
PDF - FULL TEXT Downloads: 59 times

Abstract

Abstract - Generally, entities will measure their employee performances simply using one method, which is financial perspective. That term was changed when Kaplan and Norton bring a new concept called Balanced Scorecard which measuring employees performances not only using single, but forth perspective at once. Using Balanced Scorecard, entities could maximize their strength. Before an entity applying Balanced Scorecard, they need to make plan since Balanced Scorecard are function to describe relationship between action and future entity’s plan. Moreover, the design will be built based on phase; assessment, strategy, objectives, strategy map, measurement, and initiatives. This research will focus on assessing strategic management system on AXA’S sales department using Balanced Scorecard, especially on learning and growth perspective.

Downloads

Download data is not yet available.

References

Dally, Dadang. 2010. Balanced Scorecard Suatu Pendekatan Dalam Implemetasi MBS. Bandung: PT Remaja Rosda Karya.

Devani, V., & Setiawarnan, A., 2015. Pengukuran Kinerja Perusahaan dengan Menggunakan Metoda Balanced Scorecard. Jurnal Sains, Teknologi, dan Industri, 13(1): 83-90

Fandy, Tjiptono. 2006. Manajemen Jasa. Edisi Kedua.Yogyakarta : Andi Offset.

Fatimah, S., Kurdi, FN., & Thamrin, MH. 2016. Strategi Peningkatan Kinerja dengan Metode Balanced Scorecard di Rumah Sakit Umum Daerah Kabupaten Ogan Ilir. Jurnal Kedokteran dan Kesehatan, 3(1): 351-359.

Gaspersz, Vincent. 2011. Sistem Manajemen Kinerja Terintegrasi Balanced Scorecard dengan Malcolm Baldrige dan Lean Six Sigma Supply Chain Management. Bogor: Vinchristo Publication.

Hidayat, R., Utami, ID., & Umayya. 2010. Tolok Ukur Penilaian Kinerja Badan Udaha dengan Balanced Scorecard (BSC). Jurnal Teknologi, 3(2): 90-98.

Imelda R. H. N. 2004. Implementasi Balanced Scorecard Pada Organisasi Publik. Jurnal Akutansi & Keuangan. Vol.6 No.2.

Kaplan, R, S., and D.P.Norton. 1996.Translating Strategy Into Action: The Balanced Scorecard. United Stated of America: Harvard Business School Press.

______. 2000. Balanced Scorecard: Menerapkan Strategi Menjadi Aksi. Jakarta: Erlangga.

______. 2004. Strategy Maps: Converting Intangible Assets Into Tangible Outcomes. United States of America: Harvard Business School Press.

Mandiri, AXA. 2015. Annual Report 2015. Jakarta: PT. AXA Mandiri Financial Services.

Mulyadi, 2009, Akuntansi Biaya Edisi 5, Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

_________. 2009. Sistem Terpadu Pengelolaan Kinerja Personel Berbasis Balanced scorecard. Yogyakarta: STIM YKPN.

Niven, Paul R. 2002. Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. New York: John Willey and Sons.

Prasetiyatno, dkk.2011. Pengukuran Kinerja Perusahaan dengan Metode Balanced Scorecard.
Jurnal Performa. Vol. 10, No. 2. Halaman 71-82.

Rangkuti, F. 2011. SWOT Balanced Scorecard: Teknik Menyusun Strategi Korporat yang Efektif plus Cara Mengelola Kinerja dan Risiko. Jakarta: Gramedia Pustaka Utama.

Simanjuntak, Payaman J. 2011 Manajemen & Evaluasi Kinerja. Jakarta:Fakultas Ekonomi Universitas Indonesia.
Published
2018-03-01