Pertemuan 9

Mata kuliah Proses Bisnis Wajib Pajak

PKN STAN
 Sulit dan membosankan  sehingga terkadang
diserahkan kepada pihak lain yang kurang paham
 Namun penting untuk optimalisasi suatu perusahaan
 Issue nya adalah bagaimana menerapkan
performance measurement yang tepat (sesuai quote
Einstein) agar pengambilan keputusan nya tidak salah
 PERFORMANCE MANAGEMENT PERFORMANCE MEASURE
 performance management is a  Performance management can be
continuous process of identifying, viewed as a philosophy that is
measuring, and developing the supported by performance
performance of individuals and measurement
teams and aligning performance
with the strategic goals of the  Performance management
organization. provides the foundation for the
performance measures.
 performance is about deploying
and managing the components of
the causal model that leads to the
timely attainment of stated
objectives within constraints
specific to the form and to the
situation.
List dibawah performance
management diperlukan untuk
menentukan dan menjadi dasar
performance measure

List dibawah performance measure

lebih spesifik dan digunakan untuk
menentukan area mana yang harus
diukur
 Agar perusahaan selalu on track  achieve their
goals  efisien cost; melihat produktivitas karyawan
dsb
 Lea and Parker (1989) menyebutkan kriteria
performance measures adalah : simple dipahami;
lebih banyak berbentuk visual (grafik); dan visible
bagi semua pihak
 They must be derived from the
company's objective.
 They should make it possible to
compare with organizations in the same
business.
 They must have a clear purpose.
 They must be based on reliable data and
calculation methods
 They should be under control of the
evaluated organizational unit.
 They should be selected through
discussions with the people involved
(e.g. customers, employees and
managers).
 They should prefer objectivity instead of
subjectivity
 Liquidty ratio
CR = CA/CL
Operation Cash Flow Ratio = Op Cash Flow/Total Debts

 Operational/Efficiency Ratio
Asset Turnover = Net Sales/Total Aset
Stock Turnover = COGS/Avg Inventory

 Profitability Ratio
Stock Turnover = COGS/Avg Inventory
ROI = NI/Avg Owners Equity
ROA= NI/TA
 Solvency Ratio
Debt Ratio = TL/TA
Long Term debt to equity ratio = Longterm debt/TA

 Market Ratio
Earning per share = Net earning/Number of shares
Price/eranings ratio = MV per shares/Earning pershare
 Exercise dengan menggunakan laporan keuangan perusahaan terbuka (lihat dari
website) tentukan performance measure nya dengan key figure ratio dan jelaskan
maksudnya…..