...

Sustainability is Our Goals

Balance Scorecard
course

Sholichin A. Darmawan
Registered Principal Auditor –
Managing Director PT. Decra Group Indonesia

1
Bagian 1 :
VISI, MISI, TARGET DAN PROGRAM

© DeCRA 2021 2
 Visi adalah gambaran besar atau gambaran secara
keseluruhan apa yang diinginkan

Strategi adalah pendekatan secara keseluruhan yang

berkaitan dengan pelaksanaan gagasan, perencanaan, dan
eksekusi sebuah aktivitas dalam kurun waktu

Misi adalah Penjabaran apa yang Objectives/sasaran adalah hasil yang diharapkan dari suatu tujuan
akan dilakukan untuk mencapai yang diformulasikan secara terukur, spesifik, mudah dicapai, rasional
atau mewujudkan visi dan dengan kerangka waktu

© DeCRA 2021 3
© DeCRA 2021 4
© DeCRA 2021 5
 Environmental Scan

Strengths Weaknesses

Opportunities Threats
A Model for Values
Strategic
Planning Mission &
Vision

Strategic Issues
Strategic Priorities
Objectives, Initiatives, and Evaluation
© DeCRA 2016 7
 The Strategy Focused Organization

The Five Principles

1. Translate the strategy to operational terms.
2. Align the organization to the strategy.
3. Make strategy everyone’s job.
4. Make strategy a continual process.
5. Mobilize change through executive leadership
Source: The Strategy Focused Organization, Norton & Kaplan
 VISI & MISI Kemana tujuan kita ?

KEBIJAKAN Uraian dari visi & misi ?

SASARAN/TARGET Indikator pencapaian visi & misi ?

STRATEGI Rencana
Plan Do Manajemen Mutu
PROGRAM

SISTEM DOKUMENTASI Metode pencapaian sasaran : prosedur,

juklak, juknis, form dll
Action Check
PENERAPAN

PEMANTAUAN,
EVALUASI & TINDAK
LANJUT
© DeCRA 2016 9
 PIHAK
PIHAK YANG
YANG TERKAIT
TERKAIT

INVESTOR Strength Weakness

VISI
INVESTMENT &
BAGI HASIL N
LIN AA
GK ER
HT

Opportunities Threats
UN A
KOMUNITAS GA SEJ
UPAYA GURU & STAFF
N KE
K3
PENDAPATAN
GAJI
LEMBAGA

MISI
PENDIDIKAN INF
OR
MA
SI/
MATERIAL
”IM
AN AG
UR E”
AT
PEMERINTAH PER PRODUK/ SERVICE
INSTITUSI LAIN
JASA
SISWA &

Rencana Strategis
ORANG TUA

Copyright(c) 1998 APEC IQAS

Strategi/Arah
Pengembangan Pendidikan Penelitian
Pelayanan
Manajemen Usaha
Masyarakat

KEBIJAKAN
MUTU TARGET/INDIKATOR/
TARGET/INDIKATOR/SA
SARAN AKADEMIK SASARAN NON AKADEMIK

RENCANA MUTU / RENCANA MUTU / RENCANA MUTU / RENCANA MUTU /

PROGRAM KERJA PROGRAM KERJA PROGRAM KERJA PROGRAM KERJA
KOMITMEN

PROSES / PROSES / PROSES / PROSES / PROSES / PROSES /

KEGIATAN KEGIATAN KEGIATAN KEGIATAN KEGIATAN KEGIATAN
 “Sebagai perguruan tinggi terkemuka, Universitas abc menjadi
pelopor pengembangan ilmu pengetahuan yang inovatif dan
menghasilkan lulusan yang kompetitif, inovatif, dan bermoral”

Pelopor pengembangan
Ilmu Pengetahuan
yang inovatif
SASARAN
1. Publikasi internasional (2011 :300 makalah, 2012 : 350 makalah ....dst)
• Spesific 2. Jumlah karya inovatif yang diimplementasikan (2011 : 45, 2012 : 50 .....dst)
• Measurable 3. jurnal terakreditasi A (2011 : 70 %, 2012 : 80 % .......dst)
• Achievable 4. peningkatan skor / nilai universitas dalam THES (2011 : 450, 2012 : 375 ....dst)
• Realistic
• Time Frame RENCANA MUTU / RENCANA MUTU / RENCANA MUTU / RENCANA MUTU
PROGRAM KERJA PROGRAM KERJA PROGRAM KERJA
• Kegiatan
• Parameter
• Pelaksana
PROSES / PROSES / PROSES / PROSES / PROSES / • Panduan
KEGIATAN KEGIATAN KEGIATAN KEGIATAN KEGIATAN • Pelaporan
Integrasi = Keterkaitan
• SASARAN MUTU
• PROSES
• DOKUMENTASI

TUJUAN

© DeCRA 2016 12
“Cascading” Of Key Performance Indicators
Salah satu “TOOLS” untuk menetapkan, memantau
dan mengukur “Key Performance Indicator” adalah

Balance Scorecard
 Question:
How can complex organizations achieve results
Answer:
like this in such short periods of time? Alignment!

The Balanced Scorecard process allows an organization to align

and focus all its resources on its strategy

BUSINESS UNITS STRATEGY

EXECUTIVE TEAM

HUMAN RESOURCES INFORMATION

TECHNOLOGY

BUDGETS AND CAPITAL

INVESTMENTS
 Strategic Direction
Create Environment
Strategic Performance Management System
For Change

Communicate Strategies
Define Objectives
Implement BSC

Balanced Scorecard
Measure Performance
Improve Processes

Evaluate and Adjust

Linking it all together…. Continuous Improvement
Redefine Initiatives
 The Balanced Scorecard and The Big Picture

•Activity Based Costing

•Economic Value Added
•Forecasting
•Benchmarking
Strategic •Market Research
Planning
•Best Practices
Mission •Six Sigma
and •Statistical Process Control
Vision
•Reengineering
Balanced •ISO 9001
Scorecard
•Total Quality Management
•Empowerment
•Learning Organization
•Self-Directed Work Teams
•Change Management
18
Bagian 2 : Overview Balance Scorecard

© DeCRA 2016 19
What Is a Balanced Scorecard?
“translates mission and vision statements
into a comprehensive set of clear objectives
A Measurement and performance measures that can be
System? quantified and appraised”

A Management
System?

A Management
Philosophy?
The Balanced Scorecard
“Balanced Scorecard” adalah “tool” bagi manajemen yang memberikan
pengukuran yang komperehensif mengenai bagaimana organisasi membuat
strategi untuk pencapaian tujuan strategisnya.

• Balanced scorecard (BSC) bertujuan untuk menghindarkan organisasi fokus pada 1 aspek
(apakah keuangan, pemasaran, proses, maupun pengembangan organisasi) (Kaplan dan
Norton, 1996)

• Strategy maps disusun untuk memudahkan pemahaman anggota organisasi dan unit
kerja untuk mengeksekusi strategi organisasinya (Kaplan dan Norton, 2004)

• Organisasi dengan banyak unit bisnis perlu alignment process (Kaplan dan Norton, 2006), agar
tujuan organisasi dapat tercapai melalui sinergi dan meminimalkan konflik antar unit
bisnis
 Balanced Scorecard History
Measurement and Alignment and Enterprise-wide Strategic
Reporting Communication Management

1992 1996 2000

Articles in Harvard Business Review: Acceptance and Acclaim:

▪ “The Balanced Scorecard —
Measures that Drive Performance”
January - February 1992
▪ “Putting the Balanced Scorecard to
Work” September - October 1993
▪ “Using the Balanced Scorecard as
a Strategic Management System”
January - February 1996
▪ “The Balanced
Scorecard” is translated
into 18 languages
▪ Selected by Harvard
Business Review as one
of the “most important
1996 management practices of 2000
the past 75 years.“
 Organizations Often Have A Gap Between
Strategy and Action
Strategy Is a Step In a Continuum
MISSION
Why we exist
VALUES
What’s important to us
VISION
What we want to be
STRATEGY
Our game plan

STRATEGIC OUTCOMES
Satisfied Delighted Efficient and Effective Motivated & Prepared
SHAREHOLDERS CUSTOMERS PROCESSES WORKFORCE
The Balanced Scorecard Is A Bridge To Close That Gap
Strategy Is a Step In a Continuum
MISSION
Why we exist
VALUES
What’s important to us
VISION
What we want to be
STRATEGY
Our game plan
BALANCED SCORECARD
Implementation & Focus
STRATEGIC INITIATIVES
What we need to do
PERSONAL OBJECTIVES
What I need to do

STRATEGIC OUTCOMES
Satisfied Delighted Efficient and Effective Motivated & Prepared
SHAREHOLDERS CUSTOMERS PROCESSES WORKFORCE
 What is the Balanced Scorecard (BSC)?
● Kata “Balanced” (berimbang) berarti adanya keseimbangan diantara
4 perspektif dalam BSC yang mencakup:

1. Perspektif Keuangan (Financial)

2. Perspektif Pelanggan (Customer)
3. Perspektif Proses Bisnis Internal (Internal Bisiness Process )
4. Pembelajaran dan Pertumbuhan (Learning and Growth)
 DEFINISI BALANCE SCORECARD

SCORECARD :
KARTU YANG DIGUNAKAN UNTUK MENCATAT SKOR HASIL KINERJA ATAU RENCANA YANG
DIHARAPKAN SEHINGGA DAPAT DIGUNAKAN UNTUK MELAKUKAN EVALUASI ATAS KINERJA

BALANCE/ BERIMBANG
UNTUK MENUNJUKKAN BAHWA KINERJA HARUS MEMPERHITUNGKAN KESEIMBANGAN ANTARA
KINERJA KEUANGAN & NON KEUANGAN, KINERJA JANGKA PENDEK & JANGKA PANJANG, KINERJA
INTERN & KINERJA EKSTERN
 Balances in the BSC

Lagging Indicators Leading Indicators

Diagnostic Measurements Strategic Measurements

Cost & Risk Benefit & Value

Low risk / low benefit High risk / high benefit

 BSC DAN PENGUKURAN KINERJA
• Pengukuran kinerja merupakan salah satu faktor penting dalam perusahaan /
organisasi. Selain digunakan untuk menilai keberhasilan organisasi, juga digunakan
untuk menentukan “sistem insentip”
• BSC tidak hanya sekedar alat pengukur kinerja, tetapi merupakan suatu bentuk
transformasi stratejik kepada seluruh tingkatan dlm organisasi
• Pengukuran kinerja yang komprehensif tidak hanya ukuran2 keuangan tetapi
penggabungan ukuran2 keuangan dan non keuangan sehingga organisasi dapat
berjalan dengan baik
 Why Do We Need a Balanced Scorecard?
To Implement Business Strategy!

“Business Strategy is now the

single most important issue…
and will remain so for the next
five years”
Business Week

“Less than 10% of strategies

effectively formulated are
effectively executed”
Fortune
Research Has Identified Four Barriers to Strategic Implementation (sources :
R.S. Kaplan)
The Vision Barrier
Only 5% of the work force
understands the strategy
The People Barrier The Management Barrier
9 of 10 companies 85% of executive teams spend less
Only 25% of managers have
fail to execute than one hour per month discussing
incentives linked to strategy strategy strategy

60% of organizations don’t link

budgets to strategy
The Resource Barrier

Today’s Management Systems Were Designed to Meet The Needs of Stable Industrial
Organizations That We’re Changing Incrementally

You Can’t Manage Strategy With a System Designed for Tactics

 Financial Hasil keuangan seperti apa
Perspective yang diharapkan oleh
manajemen?

Customer Bagaimana memenuhi

Perspective kebutuhan pelanggan
Balanced organisasi
Scorecard Internal Process Proses kerja kunci yang harus
Perspective dilakukan untuk meningkatkan
kontribusi lembaga

Learning & Growth Bagaimana mutu SDM,

Perspective organisasi, IT, dan anggaran
dikelola dan dikembangkan
Balanced Scorecard Measurements

Financial
Perspective

Strategic Outcome
Customer
Perspective

Internal Process
Perspective Strategic Drivers

Learning & Growth

Perspective
Learning & Growth
Bagian 3 :
Interpretasi “Four Perspectives”

© DeCRA 2016 33
 THE BALANCED SCORECARD
FINANCIAL/REGULATORY
CUSTOMER
To satisfy our constituents,
To achieve our vision,
what financial & regulatory
what customer needs must
objectives must
we serve?
we accomplish?

INTERNAL
To satisfy our customers and
stakeholders, in which business
processes must we excel?

LEARNING & GROWTH

To achieve our goals, how
must we learn, communicate
and grow?
© DeCRA 2016 35
Translating Vision and Strategy: Four Perspectives
 Financial Perspective
To satisfy our constituents, what financial and
regulatory objectives must we accomplish?

Possible Performance Measures

o Cost / Unit
o Unfunded Requirements or Projects
o Cost of Service
o Budget Projections and Targets
 FINANCIAL OBJECTIVES

• HARUS SEJALAN DENGAN STRATEGI CORPORATE

• SEBAGAI ACUAN UTAMA DARI SASARAN DAN PENGUKURAN PADA
PERPEKTIF PELANGGAN, INTERNAL BISNIS PROSES DAN PEMBELAJARAN &
PERTUMBUHAN
• MENJABARKAN STRATEGI YANG DIMULAI DARI “LONG-RUN FINANCIAL
OBJECTIVE” KEMUDIAN TINDAKAN YANG DILAKUKAN HARUS SECARA
BERTAHAP SESUAI DENGAN PROSES KEUANGAN, CUSTOMER, INTERNAL
BISNIS PROSES, KARYAWAN SERTA SISTEM UNTUK MEMASTIKAN
PERFORMANSI “LONG-RUN ECONOMIC”
Contoh Tolok Ukur “Perspektif” Keuangan
• Total Asset (Rp.)
• Total Asset/Employee (Rp.)
• Revenue/Total Asset (%)
• Revenue dari service baru (%)
• Revenue/Employee (Rp.)
• Profits/Total Asset (%)
• Profit dari service baru (%)
• Profits/Employee (Rp.)
• Market Value (Rp.)
 “Critical Success Factor” KEUANGAN
Sumber: Blocher/Chen/Lin, 1995

CSF PENGUKURAN CSF

PROFITABILITAS ➢Laba Operasi

➢Trend laba
➢Cash Flow adequacy
➢Trend in cash flow
➢Kemampuan membayar bunga
LIKUIDITAS ➢Tingkat perputaran asset
➢Tingkat perputaran persediaan
➢Tingkat perputaran piutang

➢Tingkat penjualan
PENJUALAN ➢Trend penjualan
➢Akurasi peramalan penjualan
MARKET VALUE ➢Nilai Saham
 FINANCIAL PERSPECTIVE STRATEGY
Meningkatkan “Shareholder Value”
Pertumbuhan Keutungan

Strategi Strategy
pertumbuhan penghasilan Produktivity

Mengembangkan Meningkatkan Meningkatkan Meningkatkan

Jasa baru “Customer Value” struktur biaya utilisasi aset
Sumber Meningkatkan Rendah per unit Optimalisasi aset
penghasilan baru “customer
profitability”
 Customer Perspective

To achieve our vision, what customer needs

must we serve?
Possible Performance Measures
o Customer Satisfaction (Average)
o Satisfaction Gap Analysis (Satisfaction vs. Level of Importance)
o Satisfaction Distribution (% of each area scored)
 PENGUKURAN PERSPEKTIP PELANGGAN

Market Share

Akuisisi Profitabilitas Mempertahankan

Pelanggan Pelanggan Pelanggan

Kepuasan
Pelanggan

Market Menggambarkan pangsa pasar perusahaan pada daerah tertentu (jumlah pelanggan, total pengeluaran, atau unit
Share terjual) yang dijual perusahaan
Akuisisi Mengukur tingkat kemampuan perusahaan untuk menarik atau memenangkan pelanggan baru dalam nilai absolut atau
Pelanggan relatif
Pertahankan Menelusuri tingkat kemampuan perusahaan untuk menjaga atau mempertahankan hubungan dengan pelanggan yang saat
Pelanggan ini telah dimiliki secara absolut atau relatif
KepuasanPela Menganalisa tingakt kepuasan pelanggan mengenai kinerja perusahaan yang tercakup dalam nilai proposisi perusahaan
nggan
Profitabilitas Mengukur net profit dari pelanggan, atau segmen setelah melakukan pengeluaran tertentu untuk mendukung
Pelanggan pelayanan kepada pelanggan tersebut
Sumber: R.S Kaplan & D.P. Norton
 Internal Business Process Perspective
To satisfy our customers, in which business processes
must we excel?
Possible Performance Measures
o Cycle Time
o Completion Rate
o Workload and Employee Utilization
o Transactions per employee
o Errors or Rework
 Learning and Growth Perspective
To achieve our goals and accomplish core activities,
how must we learn, communicate and work together?

Possible Performance Measures

o Employee Satisfaction
o Retention and Turnover
o Training Hours and Resources
o Technology Investment
 KERANGKA PENGUKURAN PEMBELAJARAN & PERTUMBUHAN
Sumber: R.S Kaplan & D.P. Norton

Core measurement HASIL

RETENSI PRODUKTIVITAS
KARYAWAN KARYAWAN

KEPUASAN
KARYAWAN

enabler

KOMPETENSI KARYAWAN INFRASTRUKTUR CLIMATE UNTUK AKSI

TEKHNOLOGI
• Strategic Skill • Strategic Technologies • Key Decision Cycle

• Training Levels • Strategic databases • Strategic Focus

• Skill Leverage • Experience capture • Staff Empowerment

• Proprietary software • Personal alignment

• Patent, Copyright • Morale, Teaming

 The Balanced Scorecard Framework

The Mission

"If we succeed, how will we ”To achieve our vision, how

look to our financial donors?” must we look to our
customers?”

“To satisfy our customers,

financial donors and mission, what
business processes must we excel
at?"

“To achieve our vision, how must

our people learn, communicate,
and work together?”

The Mission, rather than the financial / shareholder objectives,

drives the organization’s strategy
 The Four Perspectives Apply to Mission Driven As Well As
Profit Driven Organizations
Profit Driven Mission Driven

• What must we do to satisfy our Financial Perspective • What must we do to satisfy our financial
shareholders? contributors?
• What are our fiscal obligations?

• What do our customers expect from Customer Perspective • Who is our customer?
us? • What do our customers expect from us?

• What internal processes must we excel

• What internal processes must we excel Internal Perspective at to satisfy our fiscal obligations, our
at to satisfy our shareholder and customers and the requirements of our
customer? mission?

• How must our people learn and develop

• How must our people learn and Learning & Growth skills to respond to these and future
develop skills to respond to these and Perspective challenges?
future challenges?
Balanced Scorecard Measurements
Financial
Perspective
Strategic Outcome

Customer
Perspective

Internal Process
Strategic Drivers
Perspective

Learning & Growth

Perspective Learning & Growth
 HIRARKI BALANCE SCORECARD
FINANCIAL
• Cash flow ROI
• Residual Income
• Percent revenue from
innovation
• Residual cash flow
• Revenue growth
CUSTOMER
• Customer satisfaction
• Customer Loyalti
• Customer Service
INTERNAL BUSINESS PROCESS
• Throughput time
• Reduction in waste
• Process Quality
• On-time delivery
INNOVATION & LEARNING
• Number of new product • Employee skills • Time spent talking to customer
• Return on innovation • Time to market (new product)
Mengukur profitabilitas & nilai pasar sebagai
indikator dalam memuaskan pemilik &
pemegang saham
Mengukur kualitas, pelayanan dan
rendahnya biaya sebagai indikator
dalam memuaskan pelanggan
Mengukur efisiensi dan efektivitas
dalam memproduksi produk dan
jasa
Mengukur kemampuan
untuk pengembangan &
pemanfaatkan sumber
daya dalam pencapaian
tujuan sekarang & akan
datang
GENERASI
“BALANCE SCORECARD”

© DeCRA 2016 51
© DeCRA 2021 52
© DeCRA 2021

Generasi 1

54
Contoh
Generasi 1

© DeCRA 2021 55
© DeCRA 2021

Generasi 2

56
© DeCRA 2021 57
 Strategy and Balanced Scorecard

Mission –
Why We Exist Strategic
Outcomes
Satisfied
Vision – Shareholders
What We Strategy : Balanced
Want to Be Delighted
Our Game Scorecard: Customers
Plan Map and KPI
Values – Excellent
What’s Processes
Important to
Motivated
Us
Workforce
 Corporate Balanced Scorecard Map - An Example
Enhance Long-term
Shareholder Value

Manage Cost Efficiency Increase Revenue Growth

Financial

Nurture Customer Expand Increase

Satisfaction Market Share Customer Acquisition
Customer

Achieve Drive Demand via Manage Dramatic Implement Good

Operational Customer Relation Growth through Environmental
Excellence Management Innovation Policy
Business Process
Learning & Growth

Develop Employee Enhance Employee Improve Employee

Satisfaction Productivity Appraisal System
 From Strategy to Budget

Strategy Map Metrics Targets Strategic Initiatives

Customer
approval
rating Each Strategic Initiative
Plan contains:
Cycle • Sponsor
time • Schedule
reduction • Resources
• Budget
% strategic
skills
available
© DeCRA 2021 61
© DeCRA 2021 62
© DeCRA 2021 63
© DeCRA 2021 64
© DeCRA 2021 65
© DeCRA 2021 66
© DeCRA 2016 67
Generasi 4

© DeCRA 2021 68
© DeCRA 2021 69
Kelangsungan (Sustainability) hidup usaha (going concern) suatu
perusahaan adalah tujuan utama dari suatu entitas bisnis dari sejak
berdirinya entitas bisnis tersebut, kelangsungan hidup dari suatu entitas
bisnis sangat berhubungan erat dengan bagaimana manajemen mengelola
perusahaan baik dari faktor keuangan maupun faktor non keuangannya

© DeCRA 2020 70
© DeCRA 2019 71
INTEGRATED MANAGEMENT SYSTEM HIERARCHY

…. …..
© DeCRA 2021 72
Tercermin Pada VMTS

73
 PIHAK
PIHAK YANG
YANG TERKAIT
TERKAIT

INVESTOR
Strength Weakness

VISI
INVESTMENT &
BAGI HASIL N
LIN AA
GK ER
HT
Opportunities Threats
UN JA
KOMUNITAS GA SE
UPAYA GURU & STAFF
N KE
K3

MISI
PENDAPATAN
GAJI
LEMBAGA
PENDIDIKAN INF
OR
MA
MATERIAL
SI/
N ”IM
RA AG
TU E ”
RA
PEMERINTAH PE PRODUK/ SERVICE
INSTITUSI LAIN
JASA
SISWA &
ORANG TUA

Copyright(c) 1998 APEC IQAS Rencana Strategis

Strategi/Arah
Pelayanan
Pengembangan Pendidikan Penelitian Masyarakat Manajemen Usaha

KEBIJAKAN
MUTU
TARGET/INDIKATOR/SA TARGET/INDIKATOR/
SARAN AKADEMIK SASARAN NON AKADEMIK

RENCANA MUTU / RENCANA MUTU / RENCANA MUTU / RENCANA MUTU /

PROGRAM KERJA PROGRAM KERJA PROGRAM KERJA PROGRAM KERJA
KOMITMEN

PROSES / PROSES / PROSES / PROSES / PROSES / PROSES /

KEGIATAN KEGIATAN KEGIATAN KEGIATAN KEGIATAN KEGIATAN

© DeCRA 2019 74
 Environmental Scan

Strengths Weaknesses

Opportunities Threats
A Model for Values
Strategic
Planning Mission &
Vision

Strategic Issues
Strategic Priorities
Objectives, Initiatives, and Evaluation
 The Importance of Alignment

Complete Framework
Strategy Objectives Measures
Corporate

Department

Team/
Individual
© DeCRA 2016 77
Bagian 4 :
“How to Develop BSC”

© DeCRA 2016 78
 How Do They Do It?
The Seven Ingredients of Highly Successful
Balanced Scorecard Programs

1. A Process to Mobilize the Organization and Lead Ongoing Change

2. Scorecards That Describe the Strategy
3. Linking Scorecard to Create an Organization Alignment
4. Continuous Communication to Empower the Workforce
5. Aligning Personal Goals, Incentives, and Competencies With the Strategy
6. Aligning Resources, Budgets and Initiatives With the Strategy
7. A Feedback Process That Encourages Learning and Experience Sharing
 FRAMEWORK : TRANSLATING VISION INTO ACTION
CRITICAL SUCCESS
STRATEGIC AIMS FACTORS STRATEGIC ACTION
VISI PERPECTIVES
MEASURES PLAN

FINANCIAL

CUSTOMER
VISI

INTERNAL
BUSINESS
PROCESS

LEARNING &
GROWTH
© DeCRA 2021 81
Bagian 5 :
“Pengembangan Key Performance
Indikator (KPI) dengan BSC”

© DeCRA 2016 82
 Performance Indicators
Metrics else
Indicators

Why?
What? Attributes What?
•People
•Tools
•Techniques
Time & Cost •Physical Environment Product Size
Of resources Defects
Your Process
Inputs -Development
-Enhancement Outputs
-Support
 Vision Balanced Scorecard
Mission
Strategy

Key Performance
Indicators
Company
strategy
Identifying
Defining
Measuring
Monitoring
Reporting
Key Performance Indicators (KPI)
KPI = Ukuran atau Indikator
Vision yang akan memberikan
informasi sejauh mana kita
Mission Strategy telah berhasil mewujudkan
and Values sasaran strategis yang telah
kita tetapkan

Strategic Objectives
Key Performance
Finance
Indicators
Customer Key Performance
Internal Indicators
Business Process
Key Performance
Learning Indicators
Tingkatan Key Performance Indicators

Strategic
Objective

Measure KPIs KPI yang mengukur pencapaian

hasil akhir yang ingin dituju
Results RESULT
oleh Sasaran Strategis

Measure KPI yang mengukur pencapaian

KPIs proses atau aktivitas yang
Activity PROCESS dilakukan untuk mencapai Result
 Tingkatan Key Performance Indicators

Increase Sales Revenue

Measure • Sales Revenue

Results

Measure • Jumlah Kunjungan ke Klien Prospektif

Activity • Jumlah pameran produk yang dilakukan
Tingkatan Key Performance Indicators
Improve
customer satisfaction
on service

• Customer Satisfaction Index

Measure
• Number of complaints
Results

Measure # of follow-up call after

Activity product/service delivery
Tingkatan Key Performance Indicators
Develop Competent
Employee

• Rata-rata Skor Kompetensi

Measure
Karyawan
Results

• Jumlah Pelatihan
Measure Per Karyawan Per Tahun
Activity • % Karyawan yang Merealisasikan
Individual Development Plan
Tabel BSC dan KPI
Perspektif Sasaran Strategis KPI Target
Profitability (Rp) 5,000
Enhance Long Term
Shareholder Value
Profitability Growth (%) 10

Financial Revenue (Rp) 50,000

Increase Revenue Growth

Revenue Growth (%) 12

Manage Cost Efficiency Overhead Cost Ratio (%) 8

Nurture Customer
Satisfaction Customer Satisfaction Index 8

Customer
Expand Market Share Market Share per Product (%) 40

Increase Customer
Acquisition Percentage of Loyal Customers (%) 50
Perspektif Sasaran Strategis KPI Target
Achieve Operational
Excellence Number of Product Defects 100 per 1 million
- Time To Response Customers'
Drive Demand via Request max 24 hours
Customer Relationship
Business
- Number of Customer Gatherings 6 per year
Process

- Number of New Products Launch 2 in this year

Manage Growth via
Innovation - Number of New Initiatives
Implemented for Continous
Improvement 10
Develop Employee
Satisfaction - Employee Satisfaction Index 8
Enhance Employee - Sales Revenue Per Employee
Learning Productivity (Rp) 500 per employee

Menyempurnakan Sistem - Persentase Penyelesaian Sistem 100 % ready in

Evaluasi Kinerja Manajemen Kinerja Baru November 2008
Perspekti
f Sasaran Strategis KPI Target Achievement Score

Enhance Long Term - Profitability 5,000 5,100 102 103 25.80

Shareholder Value - Profitability Growth 10 11 110
Financial - Revenue 50,000 52,000 104
Increase Revenue
(25) Growth
- Revenue Growth 12 12 100

Manage Cost Efficiency - Overhead Cost Ratio 8 8 100

Nurture Customer
Satisfaction - Customer Satisfaction Index 8 7.80 98 93 23.33
Customer
Expand Market Share - Market Share per Product 40 37 93
(25)
Increase Customer
Acquisition - Percentage of Loyal Customers 50 45 90

Achieve Operational
Excellence - Number of Product Defects 100 per 1 million 100 per 1 million 100 99 24.80

- Time To Response Customers'

Drive Demand via Request max 24 hours average 25 hours 96
Business Customer Relationship
- Number of Customer
Process Gatherings 6 per year 6 100
(25) - Number of New Products
Launch 2 in this year 2 100
Manage Growth via
Innovation - Number of New Initiatives
Implemented for Continous
Improvement 10 10 100

Mengembangkan
Employee Satisfaction - Employee Satisfaction Index 8 7.60 95 95 23.75

Learning Mengembangkan
Produktivitas Karyawan - Sales Revenue Per Employee 500 per employee 450 90
(25)

Menyempurnakan
Sistem Evaluasi Kinerja
- Persentase Penyelesaian
Sistem Manajemen Kinerja Baru
100 % ready in
November 2008
100 % ready on
time 100
97.68
 Examples of Measurements by Perspective
Stakeholder / Customer
• Current customer satisfaction level
• Improvement in customer satisfaction
• Customer retention rate
• Frequency of customer contact by customer service
• Average time to resolve a customer inquiry
• Number of customer complaints
Learning and Growth
• Percentage employee absenteeism
• Hours of absenteeism
• Job posting response rate
• Personnel turnover rate
• Ratio of acceptances to offers
• Time to fill vacancy
Internal Processes
• Number of unscheduled maintenance calls
• Production time lost because of maintenance problems
• Percentage of equipment maintained on schedule
• Average number of monthly unscheduled outages
• Mean time between failures
Investments
• % of facility assets fully funded for upgrading
• % of IT infrastructure investments approved
• # of new hire positions authorized for filling
• % of required contracts awarded and in place
 Selection Criteria for Performance Measurements

❑ MEANINGFUL - related significantly and directly to organizations mission and goal

❑ VALUABLE – measure the most important activities of the organization
❑ BALANCED – inclusive of several types of measures (i.e. quality, efficiency)
❑ LINKED - matched to a unit responsible for achieving the measure
❑ PRACTICAL – affordable price to retrieve and/or capture data
❑ COMPARABLE – used to make comparisons with other data over time
❑ CREDIBLE - based on accurate and reliable data
❑ TIMELY - use and report data in a usable timeframe
❑ SIMPLE -- easy to calculate and understand
 Three Criteria Used for Scorecard
1. Relevant
• Addresses an operational or strategic performance issue
• Is results- or outcome-focused
• Provides useful information to enable decision making

2. Measurable
• Quantifiable and Objective
• Facilitates Analysis
• Can be done in a timely manner with high accuracy
• Data are available and collectable

3. Actionable
• Can be tracked to an appropriate person or team responsible for the activity
measured
• Measure relates to process inputs that can be controlled/adjusted to address
concerns
 Scoring Measurements Against
the Three Selection Criteria
A “0” or “1” in any column indicates that you need to revisit this measurement before
implementation.
Measurement Relevant Measurable Actionable
% of Global Outlets that follow the end to 3 1 2
end process defined in IRPS
Number of score studies completed 3 2 3
% of Region Centers using ABC Models to 3 2 3
manage 65% of their allocation costs

% of eligible employees who are 3 2 2

participating in the Competency Model
Development Program
% of map points loaded and operational in 3 2 2
GPS Tracking

0 = Does not apply 1 = Poor 2 = Acceptable 3 = Good

 DASHBOARD
YELLOW
RED
50
75 GREEN

0 100
 What to
evaluate ?
How to
• Policy evaluate ?
• Critical Success
Factor • Data collected Analyse
• Measurement • Responsibility
• Program • Frequency
• Method

Action

• Corrective
• Preventive
• Improvement
 The Ingredients of Highly Successful Balanced Scorecard
Programs
1. Leadership From the Top 4. Make Strategy a Continuous
Process
• Create the Climate for Change
– Strategic Feedback That Encourages
• Create a Common Focus for Change Formulate Learning
Activities
– Executive Teams Manage Strategic
• Rationalize and Align the Themes
Organization
– Testing Hypotheses, Adapting, and
Learning

Communicate STRATEGY Navigate

2. Make Strategy Everyone’s Job

– Comprehensive Communication to Create 3. Unlock and Focus Hidden Assets
Awareness Execute – Reengineer Work Processes
– Align Goals and Incentives
– Create Knowledge Sharing Networks
– Integrate Budgeting with Strategic
Planning
– Align Resources and Initiatives
A Balanced Scorecard digunakan untuk:

• Memperjelas atau memperbarui strategi bisnis;

• Menghubungkan tujuan strategis dengan target jangka
panjang dan anggaran tahunan;
• Lacak elemen kunci dari strategi bisnis;
• Memasukkan tujuan strategis ke dalam proses alokasi sumber
daya;
• Memfasilitasi perubahan organisasi;
• Meningkatkan pemahaman seluruh perusahaan tentang visi
dan strategi perusahaan.