Analisis Kinerja Dengan Pendekatan Balanced Scorecard Di Perusahaan Bidang Retail Sidoarjo

Abstract

Pertumbuhan bisnis retail yang semakin pesat menyebabkan persaingan semakin ketat, yang secara tidak langsung mengharuskan perusahaan untuk mengubah strategi serta pola bisnisnya ke arah yang lebih efisien. Balanced Scorecard ialah sistem manajemen kinerja yang membantu organisasi menerjemahkan visi serta strategi mereka ke dalam tindakan konkret dengan mempergunakan berbagai indikator, baik finansial ataupun non-finansial, melalui hubungan sebab-akibat. Ini berfungsi sebagai alat manajemen yang menjaga keseimbangan dalam berbagai aspek, seperti keuangan, pelanggan, proses bisnis internal, serta pembelajaran serta pertumbuhan. Dalam konteks studi kinerja PT. Sumber Alfaria Trijaya, Tbk, dijalankan evaluasi sejauh mana visi serta misi perusahaan tercermin dalam kinerja unit bisnis retail. Evaluasi ini mempergunakan pendekatan yang menilai keberhasilan yang dicapai melalui strategi yang sudah diimplementasikan. Hasil studi menunjukkan bahwa kinerja perusahaan sudah berhasil dilaksanakan dengan baik, seperti yang tercermin dari empat perspektif utama dalam Balanced Scorecard, yakni keuangan, pelanggan, bisnis internal, serta pertumbuhan serta perkembangan karyawan.

Kata kunci: Balanced Score, Perusahaan Retail

ABSTRACT

The rapid growth of the retail business causes competition to become increasingly fierce, which indirectly requires companies to change their strategies and business patterns in a more efficient direction. The Balanced Scorecard functions as a performance management framework designed to facilitate the execution of organizational vision and strategy. It achieves this by employing various financial and non-financial metrics interconnected through cause-and-effect relationships. Consequently, the Balanced Scorecard serves as a managerial instrument essential for achieving equilibrium. Its components encompass the Financial Perspective, Customer Perspective, Internal Business Process Perspective, and Learning and Growth Perspective. Therefore, performance measurement is carried out to evaluate the extent to which the company's vision and mission are realized in the performance of the retail business unit, using a method that evaluates the success results achieved through the implementation of predetermined strategies. The findings of this study indicate that PT. Sumber Alfaria Trijaya, Tbk has effectively executed its corporate performance evaluation across four dimensions of the balanced scorecard: financial performance, customer satisfaction, internal business processes, and employee growth and development.

Keyword: Balanced Score, Retail Company