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"ABSTRACTOrganisasi sektor publik mempunyai tujuan utama yaitu memberikan pelayanan kepada masyarakat dimana pelayanan yang diberikan tidak berorientasi kepada profit. Namun pada kenyataannya masih banyak pelayanan yang belum menghasilkan kepuasan masyarakat terhadap pelayanan yang diberikan serta penilaian pencapaian kinerja yang dilakukan belum menggambarkan pencapaian sasaran dan tujuan organisasi. Tesis ini bertujuan untuk menganalisis model perumusan strategis, sasaran strategis dan pengukuran kinerja Direktorat Jenderal Penyelenggaraan Haji dan Umrah (Ditjen PHU) dengan menggunakan pendekatan Balanced Scorecard.Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Metode deskriptif kualitatif dengan pendekatan studi kasus melakukan kajian dan analisis terhadap perencanaan strategis dan pengelolaan kinerja dengan mengacu kepada literatur dan teori yang berkaitan dengan analisis penelitian.Hasil analisis menyimpulkan bahwa: 1) Perumusan strategis Ditjen PHU sudah sesuai dengan karakteristik organisasi sektor publik, 2) Sasaran strategis pada rencana strategis Ditjen PHU belum bersifat komprehensif dan belum koheren sehingga hubungan sebab akibat antara berbagai sasaran strategis masih terbatas, 3) Pengukuran kinerja yang dilakukan belum sepenuhnya menerapkan manajemen berbasis kinerja dan hasil (outcome) yang dihasilkan belum menunjukan tingkat capaian kinerja yang sesungguhnya, oleh karena itu Ditjen PHU perlu melakukan penyempurnaan perumusan strategis, memperluas cakupan sasaran strategis dan perbaikan penilaian terhadap hasil capaian kinerja.

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ABSTRACTPublic sector organizations have a primary purpose of providing services to the community in which the service provided is not profit- oriented. However, in reality there are many services that cannot generate public satisfaction towards the services provided as well as the achievement of performance appraisal done yet describe the achievement of organizational goals and objectives. This thesis aims to analyze models of strategic formulation, strategic objectives and performance measurement of the Directorate General of Hajj and Umrah (DG PHU) by using the Balanced Scorecard approach.The method used is descriptive method qualitative with case study approach. Descriptive method qualitative with case study approach to conduct a study and analysis of strategic planning and performance management with reference to the literature and theory related to the research analysis.The results of the analysis conclude that : 1) the strategic formulation DG PHU is in conformity with the characteristics of public sector organizations, 2) strategic goal in the strategic plan of PHU DG isn?t comprehensive ye and not coherent so that a causal relationship between the various strategic objectives is limited, 3) performance measurement do not fully implement the performance-based management and results (outcomes ) produced not show the actual level of performance achievement yet, therefore DG PHU needs to perform strategic formulation improvements, expand the scope of the strategic objectives and improved assessment of the performance achievements ."

"Pendapatan negara dari perpajakan setiap tahun selalu mengalami kenaikan seiring dengan kenaikan belanja negara sehingga DJP dituntut untuk meningkatkan kinerjanya dalam mencapai target penerimaan pajak KPP Madya Jakarta sebagai unit vertikal DJP berupaya untuk meningkatkan kinerja penerimaan pajaknya dengan melakukan pengelolaan kinerja berbasis balanced scorecard Hasil penelitian ini menyimpulkan bahwa terhadap sistem balanced scorecard yang ada perlu dilakukan beberapa perbaikan dalam rangka mengefektifkan tugas dan fungsi DJP Dari delapan belas indikator kinerja utama IKU hanya empat IKU yang mampu menggambarkan tingkat capaian realisasi penerimaan pajak sembilan IKU perlu dilakukan perbaikan penyempurnaan dan lima IKU tidak perlu dilakukan perbaikan penyempurnaan Penelitian ini menyarankan agar IKU dalam perspektif pembelajaran dan pertumbuhan perspektif proses bisnis internal dan perspektif pelanggan dilakukan perbaikan penyempurnaan dan beberapa sasaran strategis pada sistem balanced scorecard dilakukan penyesuaian.

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State revenues from taxation each year always increase along with the increase in government spending so that the DGT is required to improve its performance in achieving the target of tax revenue Jakarta Medium Tax Offices as a vertical unit DGT seeks to improve the performance of tax revenue by the balanced scorecard based performance management The results of this study concludes that the balanced scorecard system that is necessary to do some improvements in order to streamline the tasks and functions of the DGT Of eighteen key performance indicators only four were able to describe the level of achievement of tax revenue nine key performance indicator necessary repairs refinement and five key performance indicator and five key performance indicator did not have to do repairs refinement This study suggested that key performance indicator in learning and growth perspective internal process perspective and customer perspective repairs improvements some of the strategic objectives in a balanced scorecard system adjusted ."

"Penelitian ini berberfokus untuk mengukur kinerja dan pengentbangan strategi menggunakan pendekatan Balanced Scorecard. Penelitian ini merupakan penelitian kuantitatif dan analisanya secara deskriptif analisis. Betdasarkan basil penelitian yang diketahui bahwa tingkat kinerja Diijen Imigrasi dengan pendekatan Balanced Scorecard berada di level cukup baik dengan total skor 27. Perincian pengukuran ini adalah sebagai berikut: Kinelja Pembelajaran dan Fertumbuhan organisasi berada di kondisi cukup baik dengan skor 10, kineija proses bisnis internal berada pada posisi san gat baik dengan skor 9, kinerja pelanggan berada pada posisi yang kurang baik dengan skor 5 dan kinerja keuangan berada pada posisi yang baik dengan skor 3 dengan tingkat penyerapan anggaranya sebesar 82,0 1%. Guna meningkatkan kinerja organisasi maka Ditjen Imigrasi perlu untuk melakukan pengembangan strategis berdasarkan hasil penelitian dengan pendekatan Balanced Scorecard yaitu: Aspek Pembelajaran dan pertumbuhan yang perlu diperhatikan adalah penggunaan sistem informasi keimigrasian guna mencegah tetjadinya peianggaran keimigrasian, mengadakan pelatihan bagi para pegawai tentang aplikasi e?Office, mengadakan sosialisasi visi dan misi kepada pegawai dalam rangka pemahaman bersama untuk mencapai sasaran. Aspek Ptoses Bisnis lnternal yang perlu diperhatikan, menciptakan inovasi dalam proses pelayanan guna meningkatkan pelayanan, Mengadakan kegiatan Pengawasan Orang Asing dalam rangka mengatasi keberadaan imigran illegal dan pelanggaran keimigrasian di Indonesia dan Aspek Pelanggan yang perlu dilakukan adalah melakukan penyederhanaan prosedur pelayanan. Pembangunan sarana dan prasarana dalam meningkatkan pelayanan dan pengawasan keimigrasian.

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The research focuses on measuring performance and developing strategies using the Balanced Scorecard approach, This research is using a quantitative method supported by qualitative data, and it is analyzed descriptively Based on the result of this research. it is identified that the level of Directorate General of immigration performance with the Balance Scorecard approach is in a good level with total score 27. The details of this measurement are as follows: Learning and Growth Performance of the organization are in fairly good condition with score 10, the performance of internal business processes are at excellent condition with score 91 the performance of its customers are in a poor position with score 5 and financial performance Is in good position with score 3 with the level of budget absorption is 82,01 %. In order to improve performance of organization. so the Directorate General of Immigration should make strategic development based on research results with the Balanced Scorecard approach which is: Learning and growth aspects which is to be noted is the use of immigration information systems in order to prevent the occurrence of immigration violations, conduct training for employees about the application of e-Office, held a socialization vision and mission for employees in order to achieve a common understanding. The Internal business process aspect which is have to be considered in creating innovation of the service process in order to improve service, conducting foreigners control activities in order to overcome the pressure of illegal immigrants and immigration violations in Indonesia and Customer Aspect needs to be done is to simplify procedures for services, facilities and infrastructure development in order to improve services and control immigration."

"Penyusunan skripsi ini bertujuan untuk mengetahui sistem pengukuran kinerja saat ini, analisis implementasi balanced scorecard dan analisis indikator kinerja di Sekretariat Jenderal Kementerian Perdagangan. Penelitian ini menggunakan metodologi kualitatif dengan pendekatan studi kasus. Hasil analisis menyimpulkan bahwa Sekretariat Jenderal memiliki dua alat ukur kinerja yaitu LAKIP dan balanced scorecard dimana keduanya menghasilkan output yang sama. Balanced scorecard memiliki keunggulan karena dapat memberikan gambaran kinerja setiap empat bulan. Implementasi balanced scorecard di Sekretariat Jenderal sudah baik namun masih ditemukan indikator kinerja yang tidak tepat atau penetapan target yang terlalu rendah. Berdasarkan pemahaman dan pengetahuan yang dimiliki, penulis berusaha memberikan saran-saran guna memperbaiki kelemahan-kelemahan atas implementasi balanced scorecard tersebut.

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The aim of the paper is to discover the performance measurement system at this moment in time, balanced scorecard analysis implementation and performance indicator at the Secretariat General of Ministry of Trade. The research applied the qualitative methodology using case study approach. The analysis result concludes that the Secretariat General has two means of performance measurement systems, which are LAKIP and balanced scorecard, where both systems produce the same output. Balanced scorecard has the superiority for it's ability to provide the report every four months. The balanced scorecard implementation at the Secretariat General has been well performed but there are still several performance indicator that are not appropriate or the target is too low. Based on the writer's understanding and knowledge, the writer tries to provide some suggestions to overcome the shortcomings on the balanced scorecard implementation."

"Penelitian ini bertujuan untuk menguji pengaruh knowledge sharing dan komitmen terhadap kinerja individu di organisasi sektor publik. Penelitian ini dilakukan pada Kantor Pusat Direktorat Jenderal Bea dan Cukai. Data primer diperoleh melalui kuesioner dengan jumlah responden sebanyak 225 responden yang merupakan pegawai di Direktorat Teknis Kepabeanan (76 responden), Direktorat Fasilitas Kepabeanan dan Cukai (35 responden), dan Direktorat Audit Kepabeanan dan Cukai (114 responden). Hipotesis penelitian dirumuskan dari penelitian-penelitian sebelumnya dan diuji menggunakan structural equation model (SEM). Hasil penelitian ini menegaskan kembali bahwa komitmen organisasi dan knowledge sharing behavior memiliki pengaruh signifikan terhadap kinerja individu, namun knowledge sharing tidak memberikan pengaruh yang signifikan terhadap kinerja individu di organisasi sektor publik.

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This study analyze the effect of knowledge sharing and commitment on individual performance in public sector organizations. This research was conducted at the Head Office of the Directorate General of Customs and Excise. Primary data was obtained through a questionnaire with 225 respondents which is employees in the Directorate of Customs (76 respondents), Directorate of Customs and Excise Facilities (35 respondents), and Directorate of Customs and Excise Audit (114 respondents). The research hypothesis was formulated from previous studies and tested using a structural equation model (SEM). The results of this study reaffirm that organizational commitment and knowledge sharing behavior have a significant effect on individual performance, but knowledge sharing does not have a significant effect on individual performance in public sector organizations."

"Studi ini menggunakan metode kualitatif. Kesimpulan dari studi ini adalah modifikasi perspektif balanced scorecard di Bank Indonesia yang tidak memberikan hasil yang signifikan dan usulan untuk pengadaan kembali peta strategi di level Satuan Kerja, adanya perbedaan peran balanced scorecard di Bank Indonesia berdasarkan tujuan awal memilih balanced scorecard dengan keadaan saat ini, hasil dari penilaian kinerja dengan balanced scorecard dapat digunakan pada rapat-rapat yang dijabarkan di dalam siklus SPAMK, dan terdapat kendala berupa transitional issues, design failures, serta process failures yang dihadapi Bank Indonesia dalam menyusun balanced scorecard.Kata kunci: balanced scorecard, Bank Indonesia, Departemen Manajemen Strategis dan Tata Kelola, peran dan kendala.

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The aims of this study is to evaluate the preparation of balanced scorecard in Bank Indonesia. The method of this study is qualitative. The conclusion of this study are the modification of the perspectives of balanced scorecard which does not give significant impact and suggestion to build strategy map in each division, the differences between the roles of balanced scorecard in the past and the current condition, the result of balanced scorecard can be used in the meetings which are explained in SPAMK cycle, and the obstacles in preparing balanced scorecard in Bank Indonesia which are transitional issues, design failures, and process failures.Keywords balanced scorecard, Bank Indonesia, Departemen Manajemen Strategis dan Tata Kelola, the roles and the obstacles."

"Pengelolaan keuangan organisasi publik/pemerintah mempunyai keunikan tersendiri, salah satu karakteristiknya adalah tujuan dan sifat sumber daya keuangan. Organisasi publik/pemerintah tujuan utamanya adalah memberikan pelayanan kepada masyarakat, namun sifat sumber daya keuangan seperti penerimaan pajak menimbulkan tidak adanya hubungan langsung antara pajak yang dibayarkan dengan jasa ataupun pelayanan yang diberikan. Menghadapi kondisi ini, pemerintah daerah membutuhkan suatu perencanaan strategis guna mempertanggungjawabkan sumber daya keuangan yang telah dipergunakan serta penilaian kinerja organisasi terhadap pelayanan publik. Penerapan Balanced Scorecard dapat dijadikan sebagai alternatif metodologi untuk menghadapi kondisi tersebut. Sebagai alat penilaian kinerja, metode ini melakukan pengukuran kinerja secara berimbang, baik dari aspek keuangan dan aspek non keuangan. Sebagai inti manajemen strategik, metode Balanced Scorecard digunakan sebagai alat untuk meningkatkan kualitas perencanaan dengan menerjemahkan visi, misi, tujuan, keyakinan dasar, dan strategi organisasi ke dalam sasaran inisiatif strategi yang komprehensif, koheren, terukur dan berimbang. Tesis ini bertujuan untuk menganalisis pengelolaan strategi serta manajemen kinerja yang dilaksanakan oleh instansi BPKD Provinsi DKI Jakarta melalui pendekatan Balanced Scorecard. Hasil analisis menemukan bahwa BPKD Provinsi DKI Jakarta perlu melakukan beberapa perbaikan di tahap perumusan strategi, perencanaan strategik dan perbaikan penilaian terhadap hasil capaian kinerja.

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Financial management of public organizations / government has its own uniqueness, one of its characteristics is the purpose and nature of financial resources. Public organization / government primary purpose is to provide services to the community, but the nature of financial resources such as tax revenues do not pose a direct link between taxes paid by the service or services provided. Faced with these conditions, local governments need a strategic plan in order to account for financial resources that have been used as well as evaluating the performance of public service organizations.

Application of Balanced Scorecard can be used as an alternative methodology to deal with the condition. As a performance assessment tool, the method is done in a balanced performance measurement, both from the aspect of financial and non financial aspects. As the core of strategic management, Balanced Scorecard method is used as a tool to improve the quality of planning to translate the vision, mission, purpose, basic beliefs, and organizational strategy into a strategy of targeted initiatives are comprehensive, coherent, measurable and comparable.

This thesis aims to analyze the management and performance management strategy implemented by Financial Management Agency of DKI Jakarta through the Balanced Scorecard approach. The analysis found that the Financial Management Agency of DKI Jakarta need to do some repairs on the stage of strategy formulation, strategic planning and improved assessment of the performance achievements."

"Penelitian ini berfokus pada pengukuran kinerja Direktorat Teknologi Informasi pada Direktorat Jenderal Hak Kekayaan Intelektual Departemen Hukum dan HAM RI dengan menggunakan pendekatan IT Balanced Scorecard. Pendekatan IT Balanced Scorecard mengukur kinerja dari 4 perspektif yaitu perspektif kontribusi organisasi, perspektif orientasi pengguna, perspektif keunggulan operasional, dan perspektif orientasi di masa depan.Hasil dari penelitian ini, kinerja Direktorat Teknologi Informasi dengan pendekatan IT Balanced Scorecard adalah cukup baik dengan total skor 45. Hasil pengukuran skor serta bobot dari para ahli untuk keseluruhan aspek sebesar 3,25 sehingga termasuk kategori kinerja cukup baik. Kinerja dengan nilai paling tinggi ada pada kinerja kontribusi organisasi mendapat predikat baik, sedangkan kinerja orientasi pengguna, kinerja keunggulan operasional, dan kinerja orientasi di masa depan mendapat nilai cukup baik.Upaya-upaya stratejik untuk meningkatkan kinerja Direktorat Teknologi Informasi harus terus dilakukan agar tingkat kinerjanya berada pada kondisi yang lebih baik/sangat baik. Dari kinerja kontribusi organisasi, perlu membangun aplikasi executive dashboard untuk mendukung manajemen eksekutif dalam mengambil keputusan.. Dalam memperbaiki pelayanan terhadap pengguna, Direktorat Teknologi Informasi perlu menyusun Service level agreement (SLA) yang merupakan kesepakatan antara Direktorat Teknologi Informasi dan pengguna mengenai tingkat layanan. Dari kineija keunggulan operasional, perlu dilakukan validasi data, pemeliharaan dan evaluasi terhadap sistem yang berjalan. Untuk kinerja orientasi masa depan, perlu peningkatan pengetahuan dan kesejahteraan pegawai.

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This research focused on performance measurement of Directorate of Information Technology in Directorate General of Intellectual Property Rights, Ministry of Law and Human Rights by using IT Balanced Scorecard approach. IT Balanced Scorecard approach measured performance ftom 4 (four) perspectives, they are: corporate contribution, customer orientation, operation excellent and future orientation.

The result of this research were as follow: the performance of Directorate of Information Technology based on IT Balanced Scorecard approach was quiet good with total score of 45. The result of score measurement from the experts for the entire aspects was 3,25, meaning that the performance was quiet good. The performance with the highest score was on corporate contribution which was good, as for customer orientation, operation excellent and future orientation the score were quiet good.

Strategic efforts in increasing the performance of Directorate of Information Technology must be done continuously in order to be in better/best condition. For corporate contribution performance, there was a need for developing executive dashboard application to support executive management in decision making. In improving customer Service, Directorate of Information Technology had to compose Service Level Agreement (SLA), an agreement between Directorate of Information Technology and customers on level of Services. For operation excellent performance, there were needs for data validating, maintaiuing and evaluating of the on-going Systems. For future orientation, there were needs for improving knowledge and prosperity of employees."

"Penelitian mengkaji kinerja organisasi Direktorat Jenderal Pajak (Ditjen Pajak) antara 1998-2013. Penerimaan pajak cenderung naik tetapi tax ratio Indonesia relatif rendah dibandingkan sejumlah negara Asia. Penelitian bertujuan untuk menganalisis unsur-unsur yang berfungsi meningkatkan kinerja, menganalisis struktur hubungan antar unsur, menganalisis unsur paling efektif sebagai leverage kinerja, dan menemukan strategi terbaik optimalisasi penerimaan pajak.Analisis penelitian bersifat evaluasi masa lampau dan ke depan dengan mengevaluasi unsur dan struktur yang mempengaruhi pola dan kecenderungan kinerja. Metode analisis menggunakan pendekatan system dynamics. Analisis unsur dan struktur meliputi: replikasi model teoritik untuk memetakan unsur dan struktur hubungan pembentuk sistem kinerja dengan model modifikasi Balanced Scorecard (BSC), validasi model dengan uji statistik, analisis leverage menggunakan uji sensitivitas, dan analisis strategi menggunakan teknik simulasi skenario untuk optimalisasi penerimaan pajak. Penelitian menghasilkan empat kesimpulan. Pertama, unsur-unsur internal yang dikategorikan dalam model generik BSC Kaplan dan Norton dan lulus uji validitas model adalah: penerimaan pajak, kepuasan wajib pajak, kesadaran pajak, penyuluhan, dan kepuasan kerja. Adapun unsur-unsur internal di luar aspek generik yang dikategorikan ke dalam aspek Hubungan Antar Departemen adalah: penegakan hukum, pengumpulan data, penyidikan, dan penetapan Undang-undang. Sedangkan unsur-unsur eksternal dihasilkan dari identifikasi kondisi khas lingkungan organisasi publik adalah APBN dan penyimpangan hukum.Kedua, pola pertumbuhan kinerja Ditjen Pajak, khususnya penerimaan pajak, menunjukkan pola pertumbuhan tanpa batas, yaitu pola menaik dari 1998 sampai 2003. Ini disebabkan dominasi struktur hubungan sebab akibat yang saling memperbesar nilai unsur-unsurnya, atau reinforcing loop. Hubungan tersebut dipicu dari target pajak, yang meningkatkan intensitas kegiatan organisasi, seperti: penyuluhan, pelatihan karyawan, penambahan karyawan, pengadaan teknologi informasi, pengumpulan data, dan penetapan Undang-undang. Intensitas ini akhimya memacu kinerja organisasi, seperti penerimaan pajak, dan peningkatan target pajak periode tahun berikutnya. Struktur hubungan balancing, yaitu menuju keseimbangan berasal dari unsur kepuasan kerja. Artinya, bagaimanapun dominan pengaruh reinforcing loop membentuk pola pertumbuhan tanpa batas, pertumbuhan akan berhenti karena kinerja unsur balancing cenderung terus menurun.Ketiga, leverage atau lead perspective dari BSC adalah aspek Pembelajaran dan Pertumbuhan. Sedangkan leverage dari faktor eksternal organisasi yang juga berpengaruh terhadap kinerja Ditjen Pajak, di antaranya: APBN, kemampuan bayar, kerja sama antar instansi terkait, dan penyimpangan hukum.Keempat, intervensi fungsional dalam skenario pesimis dan skenario moderat, yaitu masing-masing meningkatkan 10% dan 20% terhadap unsur-unsur ber-leverage di atas rasio sampai 2%, tidak menunjukkan hasil penerimaan pajak optimal. Sedangkan optimasi penerimaan pajak, sesuai skenario optimis, pada 2013 mencapai hingga Rp 2.865 trilyun, dengan cara: (i) melakukan peningkatan kegiatan sebesar 20% terhadap leverage; dan (ii) melakukan intervensi struktural melalui rewards system. Efektifitas rewards terjadi karena menghasilkan hubungan sebab akibat baru yang membentuk reinforcing loop terhadap kepuasan karyawan dan produktivitas staf, dan membentuk balancing loop terhadap penghindaran pembayaran pajak.

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This research analyses the performance done by the Directorate General of Taxation (Ditjen Pajak) between 1998 and 2013. The tax revenues tend to increase. However, the tax ratio in Indonesia is relatively low compared to some other Asian countries. This research aims to analyze the factors that function to improve the performance, analyze the inter-relation structure of various factors and to analyze the most effective factor to leverage the performance, and to find the best strategy to optimize the tax revenues.The research evaluates the past and the future by evaluating the factors and structures that would influence the performance patterns and tendency of the institution. The analytical method uses the system dynamic approach. The factors and structural analyses cover: the theoretical model replication to map out the factors and the structures that forms the performance system by using the modified Balanced Scorecard (BSC) model, the model validation by using statistical test, the leverage analysis by using sensitivity test, and the strategic analysis to optimize the tax revenues by using scenario simulation technique.This research brought about four conclusions. First, the internal factors which were categorized into Kaplan and Norton BSC generic model and have passed the validity model are: the tax revenues, the tax payer satisfaction, the tax awareness, the public tax information, and the work satisfaction. There are also some internal factors, apart from the generic aspects, that can be included in the Inter Department Relation aspects: law enforcement, data collecting, investigation, and law enactment. Whereas the external factors resulted from the condition identification typically done in public organization are the APBN and law deviation.Second, the performance growth pattern of the Directorate General of Taxation (Ditjen Pajak), especially on the tax revenues, is unlimited, where the pattern keeps increasing since 1998 until 2003. This is due to the reinforcing loop or the domination of the cause and effect relation that increases the value of its factors. The relation itself triggered by the tax targets, which increases the intensity of the organization activities, such as: providing information, staff training, adding more staffs, acquisition of information technology, data collecting, and law enactment. This intensity will finally increases the performance of the organization, such as in tax revenues, and the tax target number in the next year period. The balancing relation structure comes from the work satisfaction factor. It means that though the dominant influence of the reinforcing loop keeps showing an unlimited growth pattern, the growth will eventually stop since the performance of the balancing factor tends to keep declining.Third, the leverage or lead perspective from the BSC is the Learning and developing aspect. In the meantime, the leverage from the organization?s external factors also influence the performance done by the Directorate General of Taxation (Ditjen Pajak), among others: the APBN, payment ability, inter-department cooperation, and law deviation.Fourth, the functional intervention in pessimistic and moderate scenarios, which is to increase each by 10% and 20% of the leverage factors that are 2% above the ratio, will not show any optimal tax revenues. On the other hand, the optimization of the tax revenues, according to the optimistic scenario, can be increased to Rp. 2.865 billion by the year 2013. This can be done by (i) increasing 20% of the leverage activities, and (ii) performing structural intervention through rewards system. The effective rewards is the result of the new cause-effect relation that forms the reinforcing loop towards the employee satisfaction and the staff productivity, and the forming of balancing loop towards avoiding tax payment."

"Direktorat Jenderal Pemasyarakatan merupakan salah satu unit eselon I di bawah Kementerian Hukum dan Hak Asasi Manusia yang mempunyai tugas merumuskan serta melaksanakan kebijakan dan standardisasi teknis di bidang Pemasyarakatan. Untuk melihat tingkat keberhasilan program dan kegiatan yang selama ini telah dilaksanakan terhadap tugas yang diamanatkan, maka perlu dilakukan pengukuran kinerja. Adapun pengukuran kinerja yang selama ini dilakukan oleh Direktorat Jenderal Pemasyarakatan mengacu pada aspek keuangan dan Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). Hasil kedua laporan tersebut belum mampu dijadikan sebagai pedoman dalam menilai tingkat kinerja Direktorat Jenderal Pemasyarakatan secara komprehensif. Dalam penelitian ini, penulis mencoba menggunakan pengukuran kinerja dengan metode Balanced Scorecard. Metode ini mengukur kinerja dari 4 aspek yaitu aspek pertumbuhan dan pembelajaran, aspek proses bisnis internal, aspek keuangan dan aspek pelanggan. Penelitian ini menggunakan pendekatan metode kuantitatif, yang merupakan suatu penelitian yang analisisnya secara umum memakai analisis statistik, dimana data penelitian berupa angka-angka dan analisis menggunakan statistik. Selanjutnya pengolahan data kuantitatif akan digambarkan secara deskriptis analisis. Dari hasil penghitungan keseluruhan berdasarkan metode balanced scorecard maka diperoleh skor sebesar 39. Nilai tersebut penjumlahan dari keempat perspektif pada metode balanced scorecard yang telah diukur berdasarkan perhitungan rentang skala nilai. Skor tersebut masuk kategori baik yang berada pada skala 37,43-46,23.

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Directorate General of Corrections is one of work unit below the authority of Ministry of Law and Human Rights which have duties to conducted and implemented policy and technical standardization on Correctional. To observe the level of success on implemented program and activities which have been mandated, it is necessary to measure the organization performances. Performances measures which have been conducted by Directorate General of Corrections is refer to financial aspect and Accountability Report of Government Institution Performance (LAKIP). The result of these two reports have not been able to serve as guide in assessing level of success of Directorate General of Corrections comprehensively. In this research, writer tries to applied Balanced Scorecard method for performance measurement.

This method measures the organizations performances using 4 aspects which consist of learning and growth aspect, internal business process aspect, financial aspect and costumer aspect. This research used quantitative approach which an approach that generally analysis using statistic, research data be in the form of numbers and statistically analyze. Furthermore, data processing will be described in a descriptive quantitative analytical. From the result of the overall calculation based on balanced scorecard method obtained a score of 39. This value is the sum of the four perspectives in the balanced scorecard method which has been measured by counting scale range value. The scores are categorized either on a scale 37,43 - 46,23."