PENGUKURAN KINERJA PERUSAHAAN BERBASIS BALANCED SCORECARD Studi Pada PT Bank Pembiayaan Rakyat Syariah (BPRS) Amanah Ummah Bogor Tahun 2016

Abstract

Bank Pembiayaan Rakyat Syariah (BPRS) which was estabiished as an active measure in restructuring Indonesia's economy has adequate standards of performance measurement, monitoring, and internal evaluation. Balanced scorecard (BSC) is a comprehensive approach for performance measurement that is appropriate to be implemented on BPRS. A number of perspectives contained in BSC are financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective. This study aimed to find out about the performance of PT. BPRS Amanah Ummah Bogor in 2016. This study used approach with a number of methods, namely questionnaires, observation, documentation, and in-depth interviews. The measurement scale that was used was continuous rating scale. The analysis was done through descriptive analysis, ratio analysis, tabulation analysis, and categorization. The perfofinance assessment started with the formulation of corporate strategies and targets. The next step was to weigh each indicator, followed by calculating the achievement of business unit. Once it was done, the BSC score of each business unit can be counted. The performance score uras then assessed using corporate performance scale. The results of this study showed that: 1) The financial performance of PT BPRS Amanah Ummah Bogor in 2016 reached the target of 97.58o/o from 100%. The customer performance reached the target of 90.08% from 100%. Internal business process performance reached the target of 83.34%o from 100%. The learning and growth performance reached the target of 94.99% from 100%. The BSC-based performance score was 96.83, and with corporate performance scale, PT BPRS Amanah Ummah Bogor in2016 had excellent score.