Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen

Published: Jul 5, 2024

Abstract:

Purpose: This study aimed to offer insights for management to enhance performance across various aspects to remain competitive in the cement industry.

Methods: This study analyzed PT. Semen Tonasa's performance uses the balanced scorecard approach, covering finance, customers, internal business processes, and learning and growth. Data were gathered from companies’ financial statements and surveys of employees and customers.

Resuts: Of the 14 performance indicators assessed, four exceeded standards, four met standards, and six were below standards. The overall performance was rated as sufficient, with 55.56% achievement, indicating no significant improvement from the previous year.

Limitations: PT. Semen Tonasa needs to continue efforts to improve performance, especially in terms of financial aspects, employee productivity, and customer satisfaction, in order to be able to compete in the cement industry. In addition, the implementation of the baanced scorecard needs to be optimized to improve performance.

Contribution: This research analyzes PT Semen Tonasa’s companies using a balanced scorecard approach and provides insights for improving company performance in the future.

Keywords:
1. Balanced Scorecard
2. Profit margin
3. Current Ratio
4. Customer Satisfaction Index
5. Delivery Cylce Time
Authors:
1 . Mediaty Mediaty
2 . Asri Usman
3 . Fisca Mawa' Pangraran
4 . Nisrinatul Nadhifa
5 . Laode Wijaya Bagus Irianto
How to Cite
Mediaty, M., Usman, A., Pangraran, F. M., Nadhifa, N., & Irianto, L. W. B. (2024). Analisis Kinerja PT. Semen Tonasa Melalui Pendekatan Balanced Scorecard : Upaya Meningkatkan Daya Saing di Industri Semen . Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(3), 193–205. https://doi.org/10.35912/jakman.v5i3.3098

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References

    Aini, ., Hanifah, S. R., & Fitroh, F. (2023). Penerapan Balanced Scorecard pada Perguruan Tinggi di Indonesia: Tinjauan Literatur Sistematis. Jurnal Teknik Informatika dan Sistem Informasi, 9(1), 54–68-54–68.

    Aiakbari Nouri, F., Shafiei Nikabadi, M., & Ofat, . (2019). Deveoping the framework of sustainabel service suppy chain balanced scorecard (SSSC BSC). International Journal of Productivity and Performance Management, 68(1), 148-170.

    Avarez, ., Soer, A., Guiñón, ., & Mira, A. (2019). A balanced scorecard for assessing a strategic pan in a cinica aboratory. Biochemia medica, 29(2), 284-291.

    Audina, G. O., Triwibisono, C., & Aisha, A. N. (2017). Perancangan sistem pengukuran kinerja organisasi pada pt xyz dengan metode balanced scorecard. JISI: Jurnal Integrasi Sistem Industri, 4(2), 93-98.

    Barinti, R.Amas & Aris, M. Abdu. 2023. Anaisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), ISSN2716-0807, Vo 4 No 3, 2023, 235-247

    De Jesus Avares Mendes Junior, I., & Aves, M. D. C. (2023). The balanced scorecard in the education sector: A Literature review. Cogent Education, 10(1), 2160120.

    Dumont, J. R. D., Giribadi, A. R. B., Quispe, M. A. R., Pineda, . H. T., Curo, G. G., & Suca, E. M. G. (2020). Balanced Sscoreard, an aternative for deveopment in SMEs. Journal of Scientific and Technoogica Research Industrial, 1(2), 02-04.

    Estiasih, S. P. (2021). Measurement of cooperative performance with the balance scorecard analysis approach. Measurement Of Cooperative Performance With The Baance Scorecard Anaysis Approach, 5(2), 180-195.

    Hairudin, H.,& Eka, T. O. (2022). Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN 2716-0807, Vo 4, No 1, 2022, 1-14

    Harahap, Vikcy & Novita. (2022). Control Self Assessment (CSA) in Improving Company Performance. Jurnal Akuntansi Keuangan dan Manajemen (JAKMAN). ISSN 2716-0807, Vo 3, No 3, 2022, 207-223

    Kapan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Transating Strategy Into Action: Harvard Business Press.

    Kaufman, B. E., Barry, M., Wikinson, A., & Gomez, R. (2021). Alternative balanced scorecards buit from paradigm modes in strategic HRM and empoyment/industria reations and used to measure the state of empoyment reations and HR system performance across US workpaces. Human Resource Management Journal, 31(1), 65-92.

    Kumar, S., im, W. M., Sureka, R., Jabbour, C. J. C., & Bame, U. (2023). Balanced scorecard: trends, developments, and future directions. Review of Manageria Science, 1-43.

    Modak, M., Ghosh, K. K., & Pathak, K. (2019). A BSC-ANP approach to organizationa outsourcing decision support-A case study. Journal of Business Research, 103, 432-447.

    Modak, M., Pathak, K., & Ghosh, K. K. (2017). Performance evaluation of outsourcing decision using a BSC and Fuzzy AHP approach: A case of the Indian coa mining organization. Resources Poicy, 52, 181-191.

    Pardanawati, S. ., Rukmini, R., & Fatyasin, M. . N. (2020). Analisis pengukuran kinerja perusahaan dengan konsep kartu skor berimbang. Jurnal Akuntansi Dan Pajak, 21(01).

    Sukma, D. I. (2020). Implementation of the Balanced Scorecard Approach in Industries: A Systematic Literature Review.

    Septiana, N. & Aris, M. Abdu. (2023). Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Bockhoder Ownership terhadap Kinerja Keuangan. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN2716-0807, Vo 4 No 2, 2023, 101-114

    Syahputra, R. (2022). PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN METODE BALANCED SCORECARD DAN IMPORTANCE PERFORMANCE ANALYSIS DI UD. MINI TOP MEDAN JOHOR. Fakultas Teknik, Universitas Islam Sumatera Utara.

    Tandiawan, Wendy. 2022. Business Perfomance Evaluation of a Recreation Company in Indonesia Using Balanced Scorecar. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN 2716-0807, Jiid 3, No 4, 2022, 359-373

    Verandes, Y. V., & Hariati, S. (2019). Implementasi Pengukuran Kinerja Pada Pemerintah Kabupaten Jombang dengan Menggunakan Metode Balance Scorecard. PRIVE: Jurnal Riset Akuntansi Dan Keuangan, 2(2), 112-128.

    Wiguna, K. Y., Wati, R., & Mariza, Y. (2019). Penerapan Balanced Scorecard Sebagai Tolak Ukur Pengukuran Kinerja. Baance: Jurna Akuntansi Dan Bisnis, 4(2), 571-584.

    Yangkan, P. (2022). The internal control affects the evaluation of the balance scorecard organization of sma and medium-size businesses in Thaliand. Journal of Positive Schoo Psychoogy, 960–966-960–966.

  1. Aini, ., Hanifah, S. R., & Fitroh, F. (2023). Penerapan Balanced Scorecard pada Perguruan Tinggi di Indonesia: Tinjauan Literatur Sistematis. Jurnal Teknik Informatika dan Sistem Informasi, 9(1), 54–68-54–68.
  2. Aiakbari Nouri, F., Shafiei Nikabadi, M., & Ofat, . (2019). Deveoping the framework of sustainabel service suppy chain balanced scorecard (SSSC BSC). International Journal of Productivity and Performance Management, 68(1), 148-170.
  3. Avarez, ., Soer, A., Guiñón, ., & Mira, A. (2019). A balanced scorecard for assessing a strategic pan in a cinica aboratory. Biochemia medica, 29(2), 284-291.
  4. Audina, G. O., Triwibisono, C., & Aisha, A. N. (2017). Perancangan sistem pengukuran kinerja organisasi pada pt xyz dengan metode balanced scorecard. JISI: Jurnal Integrasi Sistem Industri, 4(2), 93-98.
  5. Barinti, R.Amas & Aris, M. Abdu. 2023. Anaisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), ISSN2716-0807, Vo 4 No 3, 2023, 235-247
  6. De Jesus Avares Mendes Junior, I., & Aves, M. D. C. (2023). The balanced scorecard in the education sector: A Literature review. Cogent Education, 10(1), 2160120.
  7. Dumont, J. R. D., Giribadi, A. R. B., Quispe, M. A. R., Pineda, . H. T., Curo, G. G., & Suca, E. M. G. (2020). Balanced Sscoreard, an aternative for deveopment in SMEs. Journal of Scientific and Technoogica Research Industrial, 1(2), 02-04.
  8. Estiasih, S. P. (2021). Measurement of cooperative performance with the balance scorecard analysis approach. Measurement Of Cooperative Performance With The Baance Scorecard Anaysis Approach, 5(2), 180-195.
  9. Hairudin, H.,& Eka, T. O. (2022). Analisis Peningkatan Kinerja Karyawan melalui Motivasi Kerja Internal dan Motivasi Eksternal Karyawan. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN 2716-0807, Vo 4, No 1, 2022, 1-14
  10. Harahap, Vikcy & Novita. (2022). Control Self Assessment (CSA) in Improving Company Performance. Jurnal Akuntansi Keuangan dan Manajemen (JAKMAN). ISSN 2716-0807, Vo 3, No 3, 2022, 207-223
  11. Kapan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Transating Strategy Into Action: Harvard Business Press.
  12. Kaufman, B. E., Barry, M., Wikinson, A., & Gomez, R. (2021). Alternative balanced scorecards buit from paradigm modes in strategic HRM and empoyment/industria reations and used to measure the state of empoyment reations and HR system performance across US workpaces. Human Resource Management Journal, 31(1), 65-92.
  13. Kumar, S., im, W. M., Sureka, R., Jabbour, C. J. C., & Bame, U. (2023). Balanced scorecard: trends, developments, and future directions. Review of Manageria Science, 1-43.
  14. Modak, M., Ghosh, K. K., & Pathak, K. (2019). A BSC-ANP approach to organizationa outsourcing decision support-A case study. Journal of Business Research, 103, 432-447.
  15. Modak, M., Pathak, K., & Ghosh, K. K. (2017). Performance evaluation of outsourcing decision using a BSC and Fuzzy AHP approach: A case of the Indian coa mining organization. Resources Poicy, 52, 181-191.
  16. Pardanawati, S. ., Rukmini, R., & Fatyasin, M. . N. (2020). Analisis pengukuran kinerja perusahaan dengan konsep kartu skor berimbang. Jurnal Akuntansi Dan Pajak, 21(01).
  17. Sukma, D. I. (2020). Implementation of the Balanced Scorecard Approach in Industries: A Systematic Literature Review.
  18. Septiana, N. & Aris, M. Abdu. (2023). Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Bockhoder Ownership terhadap Kinerja Keuangan. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN2716-0807, Vo 4 No 2, 2023, 101-114
  19. Syahputra, R. (2022). PENGUKURAN KINERJA PERUSAHAAN DENGAN MENGGUNAKAN METODE BALANCED SCORECARD DAN IMPORTANCE PERFORMANCE ANALYSIS DI UD. MINI TOP MEDAN JOHOR. Fakultas Teknik, Universitas Islam Sumatera Utara.
  20. Tandiawan, Wendy. 2022. Business Perfomance Evaluation of a Recreation Company in Indonesia Using Balanced Scorecar. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN). ISSN 2716-0807, Jiid 3, No 4, 2022, 359-373
  21. Verandes, Y. V., & Hariati, S. (2019). Implementasi Pengukuran Kinerja Pada Pemerintah Kabupaten Jombang dengan Menggunakan Metode Balance Scorecard. PRIVE: Jurnal Riset Akuntansi Dan Keuangan, 2(2), 112-128.
  22. Wiguna, K. Y., Wati, R., & Mariza, Y. (2019). Penerapan Balanced Scorecard Sebagai Tolak Ukur Pengukuran Kinerja. Baance: Jurna Akuntansi Dan Bisnis, 4(2), 571-584.
  23. Yangkan, P. (2022). The internal control affects the evaluation of the balance scorecard organization of sma and medium-size businesses in Thaliand. Journal of Positive Schoo Psychoogy, 960–966-960–966.