DAFTAR
ISI
HALAMAN
JUDUL.............................................................................................
i
LEMBAR
PERSETUJUAN................................................................................iii
LEMBAR
PENGESAHAN................................................................................
iv
HALAMAN
PERSEMBAHAN.........................................................................
v
MOTTO................................................................................................................vi
SURAT
PERNYATAAN
..................................................................................vii
KATA
PENGANTAR.....................................................................................
viii
DAFTAR
ISI.......................................................................................................xii
DAFTAR
TABEL...............................................................................................
xv
DAFTAR
GAMBAR .......................................................................................xvii
DAFTAR
BAGAN.........................................................................................
xviii
DAFTAR
DIAGRAM......................................................................................
xix
DAFTAR
LAMPIRAN
......................................................................................xx
ABSTRAK..........................................................................................................
xxi
BAB
I : PENDAHULUAN................................................................................1
A. Latar
Belakang.................................................................................1
B.
Rumusan Masalah ...........................................................................7
C.
Tujuan
Penelitian.............................................................................7
D.
Batasan
Penelitian….......................................................................8
E.
Manfaat Penelitian..........................................................................8
BAB
II : KAJIAN PUSTAKA .........................................................................10
A. Hasil
Penelitian
Terdahulu..........................................................10
B.
Kajian Teoritis
...............................................................................13
1.
Konsep Umum Balanced Scorecard ..........................................13
2. Empat
Perspektif Pengukuran Balanced Scorecard..
..............39
a.
Perspektif Finansial...............................................................39
b.
Perspektif
Pelanggan............................................................44
c.
Perspektif Proses Bisnis Internal .........................................53
d.
Perspektif Pembelajaran dan Pertumbuhan .....................63
3.
Implementasi Balanced Scorecard .............................................72
a.
Pengukuran Strategis Balanced Scorecard ...........................72
b.
Penetapan Target...................................................................73
c.
Penetapan Program Peningkatan Kinerja Balanced
Scorecard
.................................................................................74
d.
Mengevaluasi Sistem Pengukuran yang Ada...................76
4. Keseimbangan
Proposition of Stakeholders Value ....................76
a.
Mengukur Proposisi Nilai Pelanggan................................80
b.
Mengukur Proposisi Nilai Karyawan................................82
c.
Mengukur Proposisi Nilai Pemegang Saham..................84
5. Balanced
Scorecard dalam Islam sebagai Neraca
Keseimbangan
dan keadilan ..................................................85
BAB
III : METODE PENELITIAN.................................................................93
A.
Lokasi Penelitian
.........................................................................93
B. Jenis
Penelitian..
...........................................................................93
C.
Subjek Penelitian .........................................................................93
D. Data
dan Sumber Data
................................................................94
E.
Teknik Pengumpulan Data
........................................................95
F. Model
Analisis Data ....................................................................96
G.
Tahapan-tahapan
Penelitian.....................................................110
BAB
IV : PAPARAN DATA DAN PEMBAHASAN HASIL PENELITIAN
.....112
A.
Gambaran Umum PT. Citra Utama Niaga Nusantara
Surabaya
.....................................................................................112
1. Latar
Belakang PT. Citra Utama Niaga Nusantara ..........112
2. Visi
dan Misi PT. Citra Utama Niaga Nusantara..............116
3.
Struktur Organisasi PT. Citra Utama Niaga
Nusantara................................................................................117
4. Ruang
Lingkup Usaha PT. Citra Utama Niaga
Nusantara................................................................................118
B.
Kerangka Kerja Pengukuran Balanced Scorecard pada
PT.
Citra Utama Niaga Nusantara..........................................121
1.
Pengukuran Tujuan Strategis Balanced Scorecard pada
PT.
Citra Utama Niaga Nusantara......................................121
2.
Penetapan Target Kinerja Balanced Scorecard pada
PT.
Citra Utama Niaga Nusantara......................................122
3.
Penetapan Program Peningkatan Kinerja Balanced
Scorecar
pada PT.
Citra Utama Niaga Nusantara ............................124
4.
Mengevaluasi Sistem Pengukuran yang Ada...................125
5.
Perhitungan Nilai Evaluasi Sistem.....................................132
6.
Interpretasi .............................................................................132
C.
Pengukuran Kinerja PT. Citra Utama Niaga Nusantara
dengan
Pendekatan Balanced Scorecard....................................134
1.
Perspektif
Finansial................................................................134
2. Perspektif
Pelanggan .............................................................138
3.
Perspektif Proses Bisnis Internal..........................................142
4.
Perspektif Pembelajaran dan Pertumbuhan.......................148
D.
Potret Umum Wawancara
........................................................153
E.
Interpretasi Hasil
........................................................................156
BAB
IV : KESIMPULAN DAN SARAN.....................................................168
A. Kesimpulan
................................................................................168
B.
Saran..
.........................................................................................169
DAFTAR
PUSTAKA
LAMPIRAN
DAFTAR
TABEL
Tabel
2.1 : Daftar Hasil Penelitian
Terdahulu................................................11
Tabel
2.2 : Pengukuran Strategis pada Bank Metro
......................................73
Tabel
2.3 : Pengukuran Strategis dari Perusahaan Bioteknologi ................74
Tabel 2.4
: Penetapan Target Kinerja dalam Balanced
Scorecard...................76
Tabel
2.5 : Penetapan Program Peningkatan Kinerja dalam Balanced
Scorecard............................................................................................79
Tabel
4.1 : Tipe Perumahan Cluster Graha
Pesona Sidoarjo ......................125
Tabel
4.2 : Pengukuran Strategis pada PT. Citra Utama
Niaga
Nusantara
...........................................................................125
Tabel
4.3 : Penetapan Target Kinerja Balanced
Scorecard pada
PT.
Citra Utama Niaga Nusantara..............................................126
Tabel
4.4 : Penetapan Program Peningkatan Kinerja pada
PT.
Citra Utama Niaga Nusantara..............................................128
Tabel
4.5 : Persentase Growth in Reveneus pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....139
Tabel
4.6 : Persentase Customer Acquisition pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....143
Tabel
4.7 : Persentase Customer Retention pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....144
Tabel
4.8 : Persentase Customer Statisfaction pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....145
Tabel
4.9 : Persentase On Time Delivery pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....147
Tabel
4.10: Percentage Of Order Getting pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....149
Tabel
4.11: New Product Introduction pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....150
Tabel
4.12: Persentase Yield Rate pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....152
Tabel
4.13: Persentase Employee Productivity pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....153
Tabel
4.14: Percentage Employee Retention pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....155
Tabel
4.15: Percentage Employee Absenteeism pada
PT. Citra Utama
Niaga
Nusantara Tahun Anggaran 2006/2007-2008/2009.....156
Tabel
4.16: Penilaian Proposition of Stakeholders Value berdasarkan
Hasil
Pengukuran Scorecard pada
Masing-masing
Perspektif
Balanced Scorecard .......................................................163
DAFTAR
GAMBAR
Gambar
2.1 : Hubungan Balanced Scorecard dengan
Visi, Misi
dan
Strategi
Perusahaan.............................................................34
Gambar
2.2 : Perspektif Pelanggan : Tolok Ukur Utama .............................53
Gambar
2.3 : Perspektif Pembelajaran dan Pertumbuhan :
Kerangka
Kerja
............................................................................71
DAFTAR
BAGAN
Bagan
2.1 : Empat Perspektif yang Diukur dalam Balanced
Scorecard ........15
Bagan
2.2 : Balanced Scorecard sebagai
Suatu Sistem
Manajemen
Kinerja
........................................................................35
Bagan
2.3 : Balanced Scorecard Memberi
Kerangka Kerja untuk
Penerjemahan
Strategi ke dalam Kerangka Operasional .........36
Bagan
2.4 : Balanced Scorecard Menuntut
“Score” di Empat Perspektif
secara
Seimbang
.............................................................................37
Bagan
2.5 : Integrasi Empat Perspektif Balanced
Scorecard ...........................38
Bagan
2.6 : Contoh Hubungan Sebab-Akibat dalam Empat Perspektif
Balanced
Scorecard............................................................................41
Bagan
2.7 : Rantai Nilai Perspektif Proses Bisnis Internal-Balanced
Scorecard
...........................................................................................58
Bagan
2.8 : Model Perbaikan Kualitas Berorientasi Proses ..........................63
DAFTAR
DIAGRAM
Diagram
4. 1 : Pertumbuhan Prosition of Stakeholder Value
PT.
Citra Utama Niaga Nusantara pada Masing-masing
Perspektif
Balanced Scorecard
................................................. 164
DAFTAR
LAMPIRAN
Lampiran
1 : Laporan Penjualan PT. Citra Utama Niaga Nusantara Tahun
2007
Lampiran
2 : Daftar Harga Nusantara Estate Graha Pesona PT. Citra
Utama
Niaga Nusantara
Lampiran
3 : Site Plan Nusantara Estate Graha Pesona PT. Citra Utama
Niaga
Nusantara
Lampiran
4 : Gambar Nusantara Estate Graha Pesona PT. Citra Utama
Niaga
Nusantara
Lampiran
5 : Dokumentasi Wawancara di PT. Citra Utama Niaga
Nusantara
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