Perancangan dan pengukuran kinerja PT Tripatra denga menggunakan kerangka balanced scorecard
D Dalam menghadapi persaingan, setiap peru sahaan harus berusaha untuk men ingkatka n performan si dari kinerja perusahaan . Beberapa tahun yang lalu Balanced Scorecard mulai diperkenalkan. Metode pengukuran kinerja peru sahaan ini telah mulai diimplementasikan dalam dunia bisnis konvensional. Hal ini disebabkan pengukuran kinerja perusahaan tidak hanya melihat sisi keuangan, namun juga mampu mengintegrasikan aset-aset yang tidak berwujud yang berperan besar dalam kinerja proses bisnis suatu perusahaan dalam pencapaian tujuan perusahaan yang tertuang dalam visi dan misi perusahaan tersebut. Visi dan misi perusahaan ini menjadi dasar dalam empat perspektif dalam pengukuran kinerja perusahaan, yaitu finansial, pelanggan , proses bisnis internal, dan pembelajaran dan pertumbuhan . Keempat perspektif ini menentukan tingkat kesuksesan perusahaan dalam mewujudkan tujuan bisnisnya yang pada akhirnya hasil integrasi dari pengukuiran setiap perspektif akan melihat sisi keuangan dari perusahaan. Dalam pengukuran ini diperlukan juga tolok ukur yaitu lead indicator sebagai faktor pendorong kinerja dan lag indicator sebagai ukuran hasil dari pengukuran kinerja perusahaan .PT TRIPATRA adalah salah satu perusahaan jasa yang bergerak dalam konsultandan konstruksi engineering. Masalah yang dihadapi oleh PT TRIPATRA yaitu perusahaan ini belum mengetahui keberhasilan I kinerja yang telah dicapai oleh perusahaan selain dari sisi keuangan. Maka dari itu akan diusulkan pengukuran kinerja dengan metode Balanced Scorecard.Dalam perancangan Balanced Scorecard di PT TRIPATRA terdapat tujuan yangharu s dicapai perusahaan . Tujuan-tujuan ini dibagi ke dalarn empat perspektif, yaitu perspektif keuangan (meningkatkan pengembalian investasi, asset turnover, net profit margin); perspektif pelanggan (meningkatkan pertumbuhan bisnis, kepuasan pelanggan); perspektif proses bisnis internal (penawaran tender, pengawasan proyek, kesalahan technical drawing, peningkatan kerja sama dengan supplier); perspektif pem belajaran dan pertumbuhan (produktivitas karyawan, kepuasan karyawan, jumlah pelatihan).Untuk membuat Balanced Scorecard yang baik maka harus dibuat strategy map,hubungan sebab akibat, keterkaitan antara lag dan lead indicator serta keterkaitan dengan masalah finansial. Perancangan Balanced Scorecard yang sudah dibuat, digunakan sebagai kerangka untuk membantu pengukuran kinerja PT TRIPATRA pada tahun 2000 sampai tahun 2004. Hasil pengukuran kinerja dari tiap perspektif diakomodir dengan skala likert. Latu dilanjutkan dengan AHP dan didapatkan nilai kinerja PT TRIPATRA adalah 3.846 (cukup baik).Kesimpulan dari pengukuran kinerja PT TRIPATRA ini mempunyai nilai cukupbaik. Saran yang dapat diberikan dalam penerapan Balanced Scorecard bagi PT TRIPATRA adalah peru sahaan tetap melakukan evaluasi dan revisi dalam pengukuran kinerjanya. Untuk Balanced Scorecard yang telah dibuat perlu dilakukan validitas dari manajemen puncak. Selain itu perusahaan perlu memantau dan mengevaluasi jalannya perusahaan dengan Balanced Scorecard untuk menyesuaikan dengan perubahan kondisi kemajuan perusahaan yang terjadi.
I In dealing with the competition , each company must try to increase the performance from the achievement of the company. Several last year Balanced Scorecard began to be introduced. This method of the grating of the achievement of the company began implemented in the conventional world of the business. This as a result of the grating of the achievement of the company only did not see the side of finance, but also could integrate assets that were not concrete that had a big role in the achievement of the proce s of the business of a company in the achievement of the aim of the company that was poured in the point of view and the company\'s mission. The point of view and the company\'s mission became the foundation in four perspectives in the grating of the achievement of the company, that is financial, the customer, the internal process of the business, learning and the growth. The four perspectives determined the level of the S!.lccess of the company in bringing about his aim of the business that in the long run results of the integration of measurement each perspective will see the side of finance from the company. In this grating was needed also the benchmark that is lead indicator as the factor of the promoter of the achievement and lag indicator as the measurement of results of the grating of the achievement of the company .PT TRIPATRA was one of the companies of the moving service in theconsultant and the construction engineering. The problem that deal with by PT TRIPATRA that is this company did not yet know the achievement that was reached by the company beside finance report. Therefore will be proposed the grating of the achievement with the Balanced Scorecard method.In Balanced Scorecard planning in PT TRIPATRA was met by the aim that must be achieved by the company. These aims were divided in four perspectives, that is the perspective of finance (increased the return of investment, assets turnover, the net of the margin profit); the perspective of the customer (increased the growth of the business, the customer\'s satisfaction); the internal perspective of the process of the business (tender bargaining , the supervision of the project, the mistake technical drawing, the increase in the work be the same as supplier); the perspective learning and the growth (the productivity of the employee, the employee\'s satisfaction, the number of trainings).To make excellent Balanced Scorecard then must be made strategy map, cause andeffect relations, the connection between lag and lead indicator as well as the connection and the financial problem. Balanced Scorecard planning that has been made, was used as the framework to help the grating of the achievement PT TRIPATRA during 2000 up until 2004. Results of the measurement of the achievement from each perspective accommodated with the likert scale . Then was followed by AHP and was obtained by the value of the achievement PT TRJPATRA was 3.846 (quite good).The conclusion of the grating of the achievement PT TRJPATRA had the value quite good. The suggestion that could be given in the Balanced Scorecard implementation for PT TRIPATRA was the company continued to do the evaluation and revision in his grating of the achievement. For Balanced Scorecard that was made must be done by the validity from the management of the peak. Moreover the company must monitor and evaluate the running of the company with Balanced Scorecard to adapt with the change in the condition for the progress of the company that happened.