Analisis Pengaruh Penerapan Perspektif Balanced Scorecard Terhadap Peningkatan Kinerja UMKM
DOI:
https://doi.org/10.30737/ekonika.v4i1.337Keywords:
Balanced Scorecard, UMKM performance, Information TechnologyAbstract
The research conducted on UMKM commercial sector which aims to determine how much the contribution of the Balanced Scorecard (BSC) implementation by using four perspectives: financial, customer, internal business process and learning and growth. The concept Balanced Scorecard is deemed in accordance with the consideration that the concept is able to balance short-term plan with long-term plans, as well as to balance financial performance with the performance of non-financial. In addition, The benefits from this research is that companies have an appropriate business strategy and work program that can face of such change, enabling it to maintain and expand its business in the future in accordance with the vision and mission.By using these research techniques, application of the BSC through four perspectives can contribute significantly to the company's performance. This is indicate that UMKM oriented continuously on efforts to maintain customer satisfaction to earn the trust of the quality of the product followed by their support productive and committed employees who will be able to deliver products / services efficiently, consistent and timely with using technology information that have an impact on the organization's ability to generate adequate financial returns.
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Penelitian yang dilakukan pada sektor komersial UMKM yang bertujuan untuk mengetahui seberapa besar kontribusi penerapan Balanced Scorecard (BSC) dengan menggunakan empat perspektif: keuangan, pelanggan, proses bisnis internal dan pembelajaran dan pertumbuhan. Konsep Balanced Scorecard dianggap sesuai dengan pertimbangan bahwa konsep ini mampu menyeimbangkan rencana jangka pendek dengan rencana jangka panjang, serta menyeimbangkan kinerja keuangan dengan kinerja non-keuangan. Selain itu, Manfaat dari penelitian ini adalah bahwa perusahaan memiliki strategi bisnis yang tepat dan program kerja yang dapat menghadapi perubahan tersebut, memungkinkan untuk mempertahankan dan memperluas bisnisnya di masa depan sesuai dengan visi dan misi. Dengan menggunakan teknik penelitian ini , penerapan BSC melalui empat perspektif dapat memberikan kontribusi signifikan terhadap kinerja perusahaan. Hal ini menunjukkan bahwa UMKM berorientasi terus menerus pada upaya mempertahankan kepuasan pelanggan untuk mendapatkan kepercayaan dari kualitas produk diikuti dengan dukungan mereka yang produktif dan berkomitmen karyawan yang akan mampu memberikan produk / jasa secara efisien, konsisten dan tepat waktu dengan menggunakan teknologi informasi yang berdampak pada kemampuan organisasi untuk menghasilkan pengembalian keuangan yang memadai.
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