Title: PEMETAAN STRATEGI BERBARIS BALANCED SCORECARD UNTUK PENETAPAN TOLOK UKUR KINERJA PADA PT. BANK SULUT

Authors: Hendrik Manossoh

Affiliations: Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

In order to sustain and develop aggressively in long term, PT. Bank Sulut needs to translate its vision, mission, and strategy into action plan into strategy mapping based Balanced Scorecard approach. Strategy mapping based or. Balanced Scorecard is used to determine performance measures at FT. Bank Sulut.

The problem raised in this research is how does strategy mapping based on balanced scorecard is used to determine performance measures at PT. Bank Sulut. The purpose of this research is to result in performances measures derived from strategy mapping based on Balanced Scorecard at PT. Bank Sulut.

The research is conducted through a qualitative research by using a single case study research and takes approximately 2 (two) months to complete. The object of this research is PT. Bank Sulut Manado. The data were collected through observation, interview, and documentation. The interview is done by interviewing top management in PT. Bank Sulut including its head of division and its board of director. The data were analyzed by using Miles and Huberman models, which includes data reduction, data display and conclusion drawing.

The result of this research shows that PT. Bank Sulut has established a clear vision and mission that assists its management to formulate strategy well. However, the establishment of vision and mission does not involve all employees. Moreover, strategy mapping based on Balanced Scorecard has not been utilized by PT. Bank Sulul. The performance measurement of PT. Bank Sulut focuses solely on financial measures. Performance measurement based on non financial measures at PT. Bank is only performance measurement for its employees. The researcher proposes strategy mapping based on 4 (four) perspectives in Balanced Scorecard to determine the performance measures at PT. Bank Sulut. Therefore, this research suggests an importance of strategy mapping based on Balanced Scorecard to determine performance measures to be implemented at PT. Bank Sulut. By applying strategy mapping based on Balanced Scorecard, it is expected that PT. Bank Sulut can implement effective strategies for future success.

Keywords: Strategy Mapping, Balanced Scorecard, Performance Measures.

Sources: http://repository.unair.ac.id/34367/