ANALISIS PENGUKURAN KINERJA SEKOLAH GLOBAL
INSANI ISLAMIC SCHOOL (GIIS) DENGAN
MENGGUNAKAN BALANCE SCORE CARD
PERFORMANCE MEASUREMENT ANALYSIS OF GLOBAL
INSANI ISLAMIC SCHOOL (GIIS) USING BALANCE
SCORECARD
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Prakosa, Muhammad Sudewa
Subject
Akuntansi Manajemen
Datestamp
2021-09-28 15:03:57
Abstract :
Penelitian ini bertujuan untuk menganalisis pengukuran kinerja keuangan dan non keuangan berbasis Balanced Scorecard (BSC) tudi kasus pada Sekolah Global Insani Islamic School Bekasi. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Populasi dari penelitian ini adalah guru, staf, dan orang tua siswa Sekol5ah GIIS Bekasi. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 278 orang. Teknik pengumpulan data menggunakan metoda penyebaran angket atau kuesioner. Pengujian hipotesis dengan menggunakan balance scorecard. Hasil penelitian membuktikan bahwa: kinerja dalam perspektif keuangan sudah baik, dilihat dari pendapatan tahun 2018 dan 2019 melebih target serta pengeluaran di tahun yang sama juga kecil dari target. Kinerja dalam perspektif pelanggan dikatakan baik, dilihat dari nilai rata-rata item pernyataan pelanggan menunjukkan respon jawaban setuju dan memiliki interpretasi baik. Kinerja dalam perspektif bisnis internal dikatakan baik, dilihat dari nilai rata-rata item pernyataan perspektif proses bisnis internal menunjukkan respon jawaban setuju dan memiliki interpretasi baik. Kinerja dalam perspektif pembelajaran dan pertumbuhan dikatakan bagus, dilihat dari nilai rata-rata item pernyataan perspektif pembelajaran dan pertumbuhan menunjukkan respon jawaban setuju dan memiliki interpretasi baik Keywords: Pengukuran Kinerja Keuangan, Pengukuran Kinerja Non-Keuangan, Balanced Scorecard (BSC) This study aims to analyze the measurement of financial and non-financial performance based on the Balanced Scorecard (BSC) in a case study at the Global Insani Islamic School Bekasi. This research uses a descriptive quantitative approach. The population of this study were teachers, staff, and parents of GIIS Bekasi School students. The sample was determined based on the purpose sampling method, with a total sample of 278 people. Data collection techniques using the method of distributing questionnaires or questionnaires. Hypothesis testing using a balanced scorecard. The results of the study prove that: performance from a financial perspective has been good, seen from the revenue in 2018 and 2019 that exceeded the target and expenditure in the same year was also less than the target. Performance in the customer's perspective is said to be good, judging from the average value of the customer statement items, the responses agree and have good interpretations. Performance in the internal business perspective is said to be good, judging from the average value of the statement items from the internal business process perspective, the responses agree and have good interpretations. Performance in the learning and growth perspective is said to be good, judging from the average value of the statement items in the learning and growth perspective, it shows that the responses agree and have good interpretations. Keywords: Financial Performance Measurement, Non?Financial Performance Measurement, Balanced Scorecard (BSC).
Penelitian ini bertujuan untuk menganalisis pengukuran kinerja keuangan dan non keuangan berbasis Balanced Scorecard (BSC) tudi kasus pada Sekolah Global Insani Islamic School Bekasi. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Populasi dari penelitian ini adalah guru, staf, dan orang tua siswa Sekol5ah GIIS Bekasi. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 278 orang. Teknik pengumpulan data menggunakan metoda penyebaran angket atau kuesioner. Pengujian hipotesis dengan menggunakan balance scorecard. Hasil penelitian membuktikan bahwa: kinerja dalam perspektif keuangan sudah baik, dilihat dari pendapatan tahun 2018 dan 2019 melebih target serta pengeluaran di tahun yang sama juga kecil dari target. Kinerja dalam perspektif pelanggan dikatakan baik, dilihat dari nilai rata-rata item pernyataan pelanggan menunjukkan respon jawaban setuju dan memiliki interpretasi baik. Kinerja dalam perspektif bisnis internal dikatakan baik, dilihat dari nilai rata-rata item pernyataan perspektif proses bisnis internal menunjukkan respon jawaban setuju dan memiliki interpretasi baik. Kinerja dalam perspektif pembelajaran dan pertumbuhan dikatakan bagus, dilihat dari nilai rata-rata item pernyataan perspektif pembelajaran dan pertumbuhan menunjukkan respon jawaban setuju dan memiliki interpretasi baik Keywords: Pengukuran Kinerja Keuangan, Pengukuran Kinerja Non-Keuangan, Balanced Scorecard (BSC) This study aims to analyze the measurement of financial and non-financial performance based on the Balanced Scorecard (BSC) in a case study at the Global Insani Islamic School Bekasi. This research uses a descriptive quantitative approach. The population of this study were teachers, staff, and parents of GIIS Bekasi School students. The sample was determined based on the purpose sampling method, with a total sample of 278 people. Data collection techniques using the method of distributing questionnaires or questionnaires. Hypothesis testing using a balanced scorecard. The results of the study prove that: performance from a financial perspective has been good, seen from the revenue in 2018 and 2019 that exceeded the target and expenditure in the same year was also less than the target. Performance in the customer's perspective is said to be good, judging from the average value of the customer statement items, the responses agree and have good interpretations. Performance in the internal business perspective is said to be good, judging from the average value of the statement items from the internal business process perspective, the responses agree and have good interpretations. Performance in the learning and growth perspective is said to be good, judging from the average value of the statement items in the learning and growth perspective, it shows that the responses agree and have good interpretations. Keywords: Financial Performance Measurement, Non?Financial Performance Measurement, Balanced Scorecard (BSC).
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