EVALUASI BALANCED SCORECARD LEARNING AND GROWTH PERSPECTIVE UNTUK PENINGKATAN HUMAN CAPITAL DI HRD PT. X, SURABAYA
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Keywords:
balanced scorecard, learning and growth perspective, human capital
Abstract
Kondisi persaingan bisnis yang ketat menuntut badan usaha memiliki kemampuan manajerial yang tinggi yang salah satunya terkait dengan penilaian kinerja. Saat ini, balanced scorecard merupakan konsep yang populer untuk pengukuran kinerja karena mempertimbangkan indikator keuangan dan non-keuangan. HRD PT. X juga menggunakan balanced scorecard untuk membantu memvisualisasikan dan menerjemahkan strategi ke dalam operational objectives yang mendukung perilaku dan kinerja. Bagi HRD PT. X, learning and growth perspective adalah perspektif yang paling penting dan mendasari perspektif lainnya. Penelitian ini bertujuan mengevaluasi balanced scorecard learning and growth perspective untuk peningkatan human capital di HRD PT. X. Berdasarkan tujuan tersebut maka penelitian ini berupaya melihat upaya-upaya pengembangan human capital yang dilaksanakan HRD PT. X. Secara global, balanced scorecard learning and growth perspective HRD PT. X mampu memfasilitasi peningkatan human capital yang dimiliki secara efektif meskipun ditemukan beberapa permasalahan yakni administrasi yang banyak, turnover karyawan yang tinggi, dan pemenuhan succession candidate yang rendah.
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Al-Najjar, Sabah M. dan Khawla H. Kalaf. 2012. Designing a Balanced Scorecard to Measure a Bank's Performance: A Case Study. International Journal of Business Administration 3(4): 44-53.
Awan, Muhammad Arsalan Shafique dan Naintara Sarfraz. 2013. The Impact of Human Capital on Company Performance and the Mediating Effect of Employee’s Satisfaction. IOSR Journal of Business and Management 8(2): 76-82
Chan, Lismen L. M., Margaret A. Shaffer, dan Ed Snape. 2004. In Search of Sustained Competitive Advantage: The Impact of Organizational Culture, Competitive Strategy and Human Resource Management Practices on Firm Performance. International Journal of Human Resource Management 15(1): 17-35
Bethke-Langenegger, Pamela, Philippe Mahler, dan Bruno Staffelbach. 2010. Effectiveness of Talent Management Strategies in Swiss Companies. Universität Zürich Diskussionspapier Nr. 16: 1-20
Chen, Fu-Hsiang, Tsung-Shun Hsu, dan Gwo-Hshiung Tzeng. 2011. A Balanced Scorecard Approach to Establish a Performance Evaluation and Relationship Model for Hot Spring Hotels Based on a Hybrid MCDM Model Combining DEMANTEL and ANP. International Journal Hospitality Manage: 1-25.
Decker, Sam. 2004. First Break All the Rules: “Skills, Knowledge, and Talents”.http://decker.typepad.com/welcome/2004/07/first_break_all.html diakses 4 Januari 2014.
Departemen Perdagangan Republik Indonesia. http://ditjenkpi.kemendag.go.id/website_kpi/Umum/Setditjen/Buku%20Menuju%20ASEAN%
20ECONOMIC%20COMMUNITY%202015.pdf diakses 25 Juni 2013.
Domanico, Carmine. 2009. The Impact of Effective Human Capital Management.http://www.atticusmanagement.com/index.cfm?id=13147 diakses 26 Januari 2014.
Edwards, Stephanie dan Technical Information Service. 2008. Balanced Scorecard: Topic Gateaway Series No. 2. The Chartered Institute of Management Accountants 1-12.
Higgins, Nicholas J. 2008. Managing the Talent Equation: The Seven Fundamentals of Talent Management. Journal of Applied Human Capital Management 2(1): 33-43
Huang, Heh Jason. 1999. Job Rotation from the Employees’ Point of View. Research and Practice in Human Resource Management Curtin University of Technology 7(1): 75-85
Isoraite, Margarita. 2008. The Balanced Scorecard Method: From Theory to Practice. INTELEKTINË EKONOMIKA 1(3): 18–28
Iveta, Gabcanova. 2012. Human Resources Key Performance Indicators. Journal of Competitiveness 4(1): 117-128.
Jeffrey, Billy. 2010. Practitioner Guide: How to Create a Talent Management Strategy that Reflects Diversity. http://www.civilservice.gov.uk/wp-content/uploads/2011/09/Talent-Strategies-Practitioner-Guide_tcm6-35853.pdf 1-32 diakses 11 Januari 2014.
Kaplan, Robert S. dan David P. Norton. 1996. The Balanced Scorecard: Translating Strategy Into Action. Harvard Business School Press Boston, Massachusetts.
Kaplan, Robert S. 2010. Conceptual Foundations of the Balanced Scorecard. Harvard Business School: 1-36.
Ketchen Jr., David J., T. Russell Crook, Samuel Y. Todd, James G. Combs, David J. Woehr. 2011. Does Human Capital Matter? A Meta-Analysis of the Relationship Between Human Capital and Firm Performance. Journal of Applied Psychology 96(3): 443–456.
Knowledge Advisors. 2008. Human Capital Measurement and Its Impact on Stock Performance. KnowledgeAdvisors 1-16
Kasmi, Zartaj. 2011. Talent a Critical Driver of Corporate Performance and Competitive Advantage. EXCEL International Journal of Multidisciplinary Management Studies 1(2): 151-161.
Mackay, Allan. 2005. Research Report: A Practitioner’s Guide to the Balanced Scorecard. The Chartered Institute of Management Accountants: 1-63.
Marimuthu, Maran, Lawrence Arokiasamy, dan Maimunah Ismail. 2009. Human Capital Development and Its Impact on Firm Performance: Evidence from Developmental Economics. The Journal of International Social Research 2(8): 265-272.
M¨oller, Andreas dan Stefan Schaltegger. 2005. The Sustainability Balanced Scorecard as a Framework for Eco-efficiency Analysis. Journal of Industrial Ecology 9(4): 73-83.
Murby, Liz dan Stathis Gould. 2005. Effective Performance Management with the Balanced Scorecard: Technical Report. The Chartered Institute of Management Accountants: 1-38.
Namvar, Morteza, Mohammad Fathian, Mohammad R. Gholamin, dan Peyman Akhavan. 2011. Exploring the Role of Human Capital on Firm’s Structural Capital in Iranian E-business Industry. 3rd International Conference on Information and Financial Engineering IPEDR 12: 145-150.
Published
2014-03-01
Section
Bidang Akuntansi (AK)
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