Balanced Scorecard

di Tingkat Korporat
Penyusunan Sistem Manajemen
Kinerja Berbasis Balanced Scorecard
di Tingkat Korporat
 Goal Congruence (Keselarasan Tujuan)
Rumah Makan Padang "X"
Key Performance Indicators
Perspective Strategic Objective (KPI) Target
Meningkatnya Profit Jumlah Profit Rp 1 M
Financial Meningkatnya Pendapatan Jumlah Pendapatan Rp 7 M
Efisiensi Biaya Penghematan Biaya Rp 500jt
Jumlah konsumen lama 100
Mempertahankan Konsumen
Customer Jumlah konsumen baru 20
Meningkatkan image perusahaan Brand Image Index 5
Internal Meningkatkan kecepatan pelayanan Jumlah pesanan yang
melewati batas maksimal 100
Business Jumlah pesanan yang salah 120
Process Mengurangi kesalahan prosedur
Tingkat kebersihan restoran 100%
Meningkatkan Kemampuan SDM Nilai rata-rata penilaian 8
Learning & pegawai
Growth Persentase kehandalan
Mempertahankan infrastruktur infrastruktur 100%
 Goal Congruence by Balanced Scorecard
Key Performance Indicators
Strategic Objective Target
(KPI)
Financial Meningkatnya Profit Jumlah Profit Rp 1 M
Meningkatnya Pendapatan Jumlah Pendapatan Rp 7 M
Efisiensi Biaya Penghematan Biaya Rp 500jt

Key Performance Indicators

Strategic Objective Target
(KPI)
Customer Jumlah konsumen lama 100
Mempertahankan Konsumen
Jumlah konsumen baru 20
Meningkatkan image perusahaan Brand Image Index 5

Key Performance Indicators

Internal Strategic Objective
(KPI)
Target
Business Jumlah pesanan yang
Meningkatkan kecepatan pelayanan 100
Process melewati batas maksimal
Jumlah pesanan yang salah 120
Mengurangi kesalahan prosedur
Tingkat kebersihan restoran 100%

Key Performance Indicators

Learning Strategic Objective
(KPI)
Target

& Meningkatkan Kemampuan SDM

Nilai rata-rata penilaian
8
pegawai
Growth Persentase kehandalan
Mempertahankan infrastruktur 20-3
100%
infrastruktur
Types of Strategies

A Small Company
Konsep
Company /
Corporate Level

Functional Level

Operational Level

Copyright 2007 Prentice Hall Ch 5 -4

Balanced Scorecard Sebagai Alat Pengendalian Strategi
Rumah Makan Padang "X"
Key Performance Indicators
Perspective Strategic Objective Target
(KPI)
Meningkatnya Profit Jumlah Profit Rp 1 M
Financial Meningkatnya Pendapatan Jumlah Pendapatan Rp 7 M
Efisiensi Biaya Penghematan Biaya Rp 500jt
Jumlah konsumen lama 100
Mempertahankan Konsumen
Customer Jumlah konsumen baru 20
Meningkatkan image perusahaan Brand Image Index 5
Ukuran
Meningkatkan kecepatan pelayanan
Jumlah pesanan yang
100
Internal melewati batas maksimal
Business Jumlah pesanan yang salah 120
Process Mengurangi kesalahan prosedur
Tingkat kebersihan restoran 100%
Pengendalian
Nilai rata-rata penilaian
Meningkatkan Kemampuan SDM 8
Learning & pegawai
Growth Persentase kehandalan
Mempertahankan infrastruktur 100%
infrastruktur
 The Process of “Cascading” Creates synergy.
It must be based on a clear understanding of the corporate role.

Scorecard Cascade

Corporate

6
 Penyusunan BSC di Tingkat Korporat
Tujan Rumah Makan Padang “X”; Menjadi Rumah Makan Padang yang dikagumi
dan pilihan prioritas masyarakat Cimahi dan Bandung
Rumah Makan Padang “X"
Key Performance Indicators
Perspective Strategic Objective Target
(KPI)
Meningkatnya Profit Jumlah Profit Rp 1 M
Financial Meningkatnya Pendapatan Jumlah Pendapatan Rp 7 M
Efisiensi Biaya Penghematan Biaya Rp 500jt
Jumlah konsumen lama 100
Mempertahankan Konsumen
Customer Jumlah konsumen baru 20
Meningkatkan image perusahaan Brand Image Index 5
Jumlah pesanan yang
Internal Meningkatkan kecepatan pelayanan 100
melewati batas maksimal
Business Jumlah pesanan yang salah 120
Process Mengurangi kesalahan prosedur
Tingkat kebersihan restoran 100%
Nilai rata-rata penilaian
Meningkatkan Kemampuan SDM 8
Learning & pegawai
Growth Persentase kehandalan
Mempertahankan infrastruktur 100%
infrastruktur
 Penyusunan Balanced Scorecard
di Tingkat Korporat
MISSION
Why we exist
VALUES
Dasar untuk What’s important to us
VISION
menentukan What we want to be
ukuran STRATEGY
Our game plan
kinerja (KPI)

STRATEGY IMPLEMENTATION

Action Plan di Tingkat Divisional – Fungsional - Operasional

8/78
 KPI Tanpa Balanced Scorecard
Visi Penguraian menjadi sasaran strategis
Misi
dan KPI (Key Performance Strategis)
OUR VISION AND MISSION:
KPI To become a market leader in
dermatology treatment in
Indonesia with strong presence in
South East Asia by providing
first class services to our
customers through our first class
technology, scientific practices,
products, treatments, facilities and
highly motivated team in order to
Strategi
deliver first class return of
investment to our shareholders.
3
Total sales of: Rp XXX
No. 1 Market share leader in Indonesia
Profitable operations in Singapore and
Malaysia.
•Customer Satisfaction Index higher than
competitors in all aspects
•Brand Image
•Superior New Product Development
•Expansion of Corporate Clinics and
Franchises
•Clinical Expertise Development
•Implementation of Performance
Management System
Positive EVA
 Visi dan Misi
PT PERTAMBANGAN NIKEL

• Visi : Menjadi perusahaan pertambangan nikel berstandar internasional

yang memiliki keunggulan kompetitif di pasar global

• Misi :
• Menghasilkan produk-produk berkualitas tinggi yaitu nikel, emas, dan
mineral lain dengan mengutamakan keselamatan dan kesehatan kerja
serta memperhatikan kelestarian lingkungan
• Beroperasi secara efisien (berbiaya rendah)
• Memaksimalkan shareholders dan stakeholders value
• Meningkatkan kesejahteraan karyawan
• Berpartisipasi didalam upaya mensejahterakan masyarakat di sekitar
daerah operasi pertambangan

• Strategi Perusahaan : Pengembangan Pasar

• Strategic Objectives :

1. Maximize Asset Utilization

2. Provide Various and Bigger Minning Capacities.
3. Develop and provide new services.
4. Company value
5. Improving good relationship with client .
6. Creating new source of fund
7. Ensure quality of project.
8. Total Asset
9. Achievable Sustainable Growth
10. Company Revenue
11. Build Strategic alliances and International Networking
12. Ensure QSHE and maximum security system
13. Develop New Profitable Business
14. Apply Prudent Risk Management
15. Company Profit
16. People Development
17. Management Information system
18. Enliven Corp Culture, Values & Ethics
19. Achieved Customer Satisfaction
20. Excellent Procurement and Logistic
21. Build Agressive Service Marketing Behavior
• Sasaran – sasaran strategi :

1. Maksimalisasi Penggunaan Aset

2. Peningkatan Kapasitas Tambang
3. Pengembangan Layanan Baru
4. Nilai Perusahaan
5. Hubungan baik dengan pelanggan
6. Sumber pendanaan yang komprehensif
7. Terjaminnya kualitas pekerjaan
8. Total Aset
9. Pertumbuhan Bisnis yang Konsisten
10. Pendapatan Perusahaan
11. Terjalinnya aliansi strategi dan jaringan internasional
12. Optimalisasi keamanan operasional (QHSE)
13. Pengembangan Bisnis Baru yang Menguntungkan
14. Pengelolaan Risiko
15. Profit Perusahaan
16. Pengembangan SDM
17. Optimalisasi SIM
18. Pemeliharaan budaya perusahaan
19. Tercapainya Kepuasan Konsumen
20. Optimalisasi logistik perusahaan
21. Strategi pemasaran yang agresif
 How do we find the suitable indicators?

Financial
Financial
performance
performance
Strategic
Objective
Customer
Customer
value
value

Internal
Internal Business
Business
process
process

Learning
Learning and
and
Indicators (KPI –
growth
growth Key Performance Indicators)
20-13
• Strategic Objectives :

1. Maximize Asset Utilization

2. Provide Various and Bigger Minning Capacities.
3. Develop and provide new services.
4. Company value
5. Improving good relationship with client .
6. Creating new source of fund
7. Ensure quality of project.
8. Total Asset
9.
10.
Achievable Sustainable Growth
Company Revenue
KPI
11. Build Strategic alliances and International Networking
12. Ensure QSHE and maximum security system
13. Develop New Profitable Business
14. Apply Prudent Risk Management
15. Company Profit
16. People Development
17. Management Information system
18. Enliven Corp Culture, Values & Ethics
19. Achieved Customer Satisfaction
20. Excellent Procurement and Logistic
21. Build Agressive Service Marketing Behavior
 How do we find the suitable indicators?
Visi :
Menjadi perusahaan pertambangan Financial
Financial
nikel berstandar internasional yang
performance
performance
memiliki keunggulan kompetitif di
pasar global

Misi : Customer
• Menghasilkan produk-produk berkualitas
Customer
value
value Strategic
tinggi yaitu nikel, emas, dan mineral lain
Objective
dengan mengutamakan keselamatan dan
kesehatan kerja serta memperhatikan
kelestarian lingkungan Internal
Internal Business
Business
•Beroperasi secara efisien (berbiaya
process
process
rendah)
•Memaksimalkan shareholders dan
stakeholders value
•Meningkatkan kesejahteraan karyawan
KPI
•Berpartisipasi didalam upaya Learning
Learning and
and
mensejahterakan masyarakat di sekitar growth
growth
daerah operasi pertambangan
20-15
 How do we find the suitable indicators?
No. SO STRATEGIC OBJECTIVE No. KPI KPI Corporate
Finance
F1.1 ROE
F.1 Company value
F2.1 EVA

F.2 Total Asset F2.1 % Asset growth

F.3 Company Revenue F3.1 % revenue growth

F.4 Company Profit F4.1 % profit margin

No. SO STRATEGIC OBJECTIVE No. KPI KPI Corporate

Customer
C.1 Achieved Sustainable Growth C1.1 Company's wealth index

Developed new Profitable

C.2 C2.1 # of new profitable business
Business

C.3 Achieved Customer Satisfaction S3.1 Customer satisfaction index

20-16
 How do we find the suitable indicators?
Internal process KPI
Build Strategic Aliances and
IB1 IB1.1 # of strategic alliances
International Networking

Provide various and bigger

IB2 IB2.1 # additional equipment
minning capacities

Develop and provide new

IB3 IB3.1 # of new services
services

IB4 Creating new source of fund IB4.1 # type of funding source

IB5 Maximize asset utilization IB5.1 % idle asset capacity

IB6.1 % goods rejection

Excellent procurement and
IB6 IB6.2 % of timely & complete delivery in PO
logistic

IB6.3 % deviation budget

 How do we find the suitable indicators?
Internal process KPI

IB7.1 Zero accident

Ensure QHSE and maximum
IB7 IB7.2 Value loss in asset
security system
IB7.3 Number of incident

IB8.1 # days late (on time delivery & commencement date)

IB8 Ensure quality of project IB8.2 # hour downtime

IB8.3 Value of penalty

IB9 Apply prudent risk management IB9.1 % of risk assessment

IB10.1 # client and government visits

Improving good relationship with
IB10 IB10.2 # of complaint
client and government
IB10.3 # of field visit

IB11.1 # project opportunity

Build aggressive service
IB11 IB11.2 # project informations
marketing behavior
IB11.3 % tender success rate
 How do we find the suitable indicators?
Learning & Growth KPI
LG.1 People Development LG1.1 HR Competence Gaps

LG2.1 % IT implementation as planned

LG.2 Management Information System LG2.2 # of additional module

LG2.3 # of trouble shooting

LG3.1 Employee Satisfaction index

Enliven Corp Culture, Values &
LG.3
Ethics
LG3.2 % related activities done

Enliven Corp Culture, Values &

LG.4 LG4.1 GCG Index
Ethics

Internal
Internal
Learning
Learning and
and Business
Business Customer
Customer value
value Financial
Financial
Lead
Lead Lead
Lead Lead
Lead
growth
growth process
process performance
performance
 Balanced Scorecard
Key Performance
Perspective Strategic Objective Target
Indicators (KPI)

Financial

Customer

Internal Business
Process

Learning &
Growth

Strategy Map
 F1.
F1. COMPANY
COMPANY
VALUE
VALUE
Financial
Financial F1.1 ROE
F1.2 EVA
F2.
F2. TOTAL
TOTAL ASSETS
ASSETS F3. COMPANY
F3. COMPANY PROFIT
F2.1 % asset growth REVENUE F3.1 % revenue
growth F4.1 % profitmargin

C1.
C1. Achieved
Achieved Sustainable
Sustainable
Growth C1.1 Company’s Wealth
Customer Growth
Index
C2.
C2. Developed
Developed New
New
Profitable
Profitable Services
Services S3.
S3. Achieved
Achieved
Customer
Customer
Satisfaction
Satisfaction
C2.1 # of new profitable C3.1 Customer satisfaction
services index

Internal Business IB1. Build Strategic IB5. Maximize IB8. Ensure quality
Process alliances and Asset Utilization of project IB8.1 # Days Late (on time delivery &
International IB5.1 % of idle asset Commencement Date )
IB1.1 # of Strategic
Networking capacity IB8.2 # Hr Downtime
Alliances
IB8.3 Value of Penalty
IB2. Provide IB10.1 # Client and Goverment Visits
IB6. Excellent
Various and Bigger IB10.2 # of Complaint
Procurement and IB10.3 # of field visit
Minning Capacities Logistic
IB2.1 # of Additional IB10. Improving
Equipment IB6.1 % goods rejection good relationship
IB6.2 % of timely & with client and
IB3. Develop and complete delivery in PO IB9. Apply Prudent government
provide new IB6.3 % deviation budget Risk Management
services IB9.1 % of risk
IB3.1 # of New Services assessment IB11. Build Agressive
IB7. Ensure QHSE Service Marketing
and maximum Behavior
IB4. Creating new security system IB7.1 Zero accident
IB4.1 # Type of source of fund IB7.2 Value loss in asset IB11.1 # Project Opportunity
Funding Sources IB7.3 Number of incident IB11.2 # Project Informations
IB11.3 % tender success rate
LG2. Management LG3. Enliven Corp
LG1. People Culture, Values &
Information System LG4. Implement
Development Ethics
Learning & Growth LG1.1 HR Competence LG2.1 % IT Implementation Time GCG
Gap LG2.2 # of Additional Module LG3.1 Employee Satisfaction Index LG4.1 GCG
LG2.3 # of Trouble Shooting LG3.2 % related activities done index
 F1.
F1. COMPANY
COMPANY
VALUE
VALUE
Financial
Financial F1.1 ROE
F1.2 EVA
F2.
F2. TOTAL
TOTAL ASSETS
ASSETS F3. COMPANY
F3. COMPANY PROFIT
F2.1 % asset growth REVENUE F3.1 % revenue
growth F4.1 % profitmargin

C1.
C1. Achieved
Achieved Sustainable
Sustainable
Growth C1.1 Company’s Wealth
Customer Growth
Index
Client C2.
C2. Developed
Developed New
New
Client Profitable C3.
C3. Achieved
Achieved
Financial Profitable Services
Services
Financial Institution
Institution Customer
Customer
Satisfaction
Satisfaction
C2.1 # of new profitable C3.1 Customer satisfaction
services index

Internal Business IB1. Build Strategic IB5. Maximize IB8. Ensure quality
Process alliances and Asset Utilization of project IB8.1 # Days Late (on time delivery &
International IB5.1 % of idle asset Commencement Date )
IB1.1 # of Strategic
Networking capacity IB8.2 # Hr Downtime
Alliances
IB8.3 Value of Penalty
IB2. Provide IB10.1 # Client and Goverment Visits
IB6. Excellent
Various and Bigger IB10.2 # of Complaint
Procurement and IB10.3 # of field visit
Minning Capacities Logistic
IB2.1 # of Additional IB10. Improving
Equipment IB6.1 % goods rejection good relationship
IB6.2 % of timely & with client and
IB3. Develop and complete delivery in PO IB9. Apply Prudent government
provide new IB6.3 % deviation budget Risk Management
services IB9.1 % of risk
IB3.1 # of New Services assessment IB11. Build Agressive
IB7. Ensure QHSE Service Marketing
and maximum Behavior
IB4. Creating new security system IB7.1 Zero accident
IB4.1 # Type of source of fund IB7.2 Value loss in asset IB11.1 # Project Opportunity
Funding Sources IB7.3 Number of incident IB11.2 # Project Informations
IB11.3 % tender success rate
LG2. Management LG3. Enliven Corp
LG1. People Culture, Values &
Information System LG4. Implement
Development Ethics
Learning & Growth LG1.1 HR Competence LG2.1 % IT Implementation Time GCG
Gap LG2.2 # of Additional Module LG3.1 Employee Satisfaction Index LG4.1 GCG
LG2.3 # of Trouble Shooting LG3.2 % related activities done index
 Linkage Formulation - Planning
Visi PT Pertambangan Nikel “..........................................................................”

Stategic Strategic /
Perspectiive KPI Target Action Plan Budget Revenue
Objective Operational

Financial

Customer

Internal Business
Process
Learning &
Growth
 Linkage Formulation - Planning
Visi
Misi

Ukuran/
Indikator
Sasaran Rencana
KPI Target Anggaran
Strategis Kerja
(Key
Performance
Indicator)

Strategi
 RELATIONSHIP OF VISION, STRATEGY, ACTION PLAN
& BUDGET

A desired future outcome of an

Vision
organization

LEADERSHIP
General guideline of how to
Strategy achieve vision
BALANCED SCORECARD

Action Plan Specific Steps to implement

strategy
MANAGEMENT
Financial resources needed to
Budget implement strategy

25/100
 Tugas Bersambung Sampai Ke Cascading

• Artikel : PT Semen Sementil

• Setiap kelompok yang sudah disusun sebelum UTS
menyusun balanced scorecard dan peta strategi PT
Semen Sementil (Tingkat Korporat)
• Untuk Kelompok BOD, silakan berpencar dan masuk
ke kelompok existing yang lain.
• Tugas u/ tingkat korporat ini tidak dikumpulkan,
dikumpulkan bersama setelah materi cascading,
namun pada saat pengerjaannya dapat
dikonsultasikan kepada dosen kelas.