PENERAPAN NON FINANCIAL PERFORMANCE MEASUREMENT UNTUK MENINGKATKAN KUALITAS KINERJA PADA BAGIAN PRODUKSI DI PT. RY PRINTING

  • Novita Maria Cicillia Jurusan Akuntansi / Universitas Surabaya
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Keywords: Performance evaluations, non financial performance measurement, quality performance measurement, production

Abstract

Abstrak – Dalam perkembangan bisnis saat ini, banyak badan usaha yang masih berfokus pada pengukuran kinerja finansial. Penerapan pengukuran kinerja non finansial seharusnya membantu dalam menilai kinerja dan menghasilkan informasi yang berguna. Sehingga kedua pengukuran ini harus dijalankan secara seimbang agar dapat mencapai peningkatan kinerja terutama bagi sumber daya manusia. Dalam penelitihan ini, topik yang diambil mengenai Non Financial Performance Measurement yang difokuskan pada pengukuran kualitas berkaitan dengan kegiatan produksi. Pengukuran kualitas meliputi pengukuran kinerja dari segi internal yaitu karyawan dan produk perusahaan serta segi eksternal yaitu pemasok dan pelanggan perusahaan. Adanya penerapan kinerja secara seimbang menjadikan sebuah badan usah menjadi lebih terstruktur dan dapat dijadikan data evaluasi penilaian kinerja sehingga diharapkan secara potensial mampu memberikan perkembangan yang berkelanjutan bagi badan usaha. Penelitihan ini menggunakan pendekatan kualitatif yang diperoleh dengan metode wawancara, observasi, dan analisis dokumen. Hasil dari penelitihan ini diharapkan dapat membantu badan usaha untuk dapat menelusuri permasalahan yang masih menjadi penghambat bagi manajemen sebagai bentuk adanya perbaikan untuk tercapainya tujuan yang lebih baik lagi.

Kata kunci: Penilaian kinerja, Pengukuran kinerja non-finansial, pengukuran kualitas kinerja, produksi.

Abstract – In a business era nowadays, many business unit still focus on financial performance measurement. The application of non-financial performance measurement supposed to help evaluate and obtain important information. In other way, that two measurement is so important to increase performance, specially human resource development. In this research, the topic is about Non Financial Performance Measurement that focus on quality measure on production activity. Quality measurement include performance measurement from internal issue, like man power and company product, also external issue like supplier and the customer. The stability of company performance gives good structure and evaluation report of a business unit that hopefully gives continuously development. This research use qualitative approachment that comes from observation interview and document analysis. In the result of this research, hopefully can find the obstacle/problem for management as a progress of development activity to achieve better company performance.

Keywords: Performance evaluations, non financial performance measurement, quality performance measurement, production.

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Published
2017-09-01