Tesis ini membahas dan meneliti penerapan pengukuran/evaluasi kinerja berbasis Balanced Scorecard pada Kantor Pengawasan dan pelayanan Bea dan Cukai Tipe Madya Pabean Soekarno Hatta (KPPBC SH). Permasalahan pokok dalam penelitian ini dirumuskan dalam bentuk pertanyaan, yakni bagaimana penerapan evaluasi kinerja dengan pendekatan Balance Scorecard pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Soekarno Hatta?. Tesis ini disusun berdasarkan kerangka teori Balanced Scorecard yang dipopulerkan oleh Robert S. Kaplan dan David P. Norton, dengan tujuan untuk menilai kinerja KPPBC SH dalam empat perspektif Balanced Scorecard yakni perspektif Finansial, perspektif Pelanggan, perspektif Proses Bisnis Internal, dan perspektif Pembelajaran dan Pertumbuhan.Pendekatan penelitian yang digunakan adalah penelitian kuantitatif deskriptif, dengan pengumpulan jenis data baik primer maupun sekunder. Teknik pengambilan data dilakukan dengan cara wawancara, observasi dan kuisioner. Ukuran yang menjadi operasionalisasi variabel meliputi; pertumbuhan penerimaan Bea Masuk, tingkat pengeluaran dan efisiensi untuk perspektif finansial; customer acquisition, customer retention dan customer satisfaction untuk perspektif pelanggan; waktu tunggu dan kinerja pelayanan untuk perspektif proses bisnis internal; dan peningkatan kapabilitas dan kepuasan pegawai untuk perspektif pembelajaran dan pertumbuhan. Dalam tesis ini dilakukan survey untuk mengukur kepuasan pelanggan dan kepuasan pegawai. Untuk kepuasan pelanggan digunakan purposive sampling, dan untuk survey kepuasan pegawai digunakan teknik Stratified Random Sampling.Hasil penelitian dapat disimpulkan bahwa kineja KPPBC SH yang diukur berdasarkan empat perspektif dalam Balanced Scorecard dengan empat perspektif telah menunjukkan kinerja yang cukup baik. Kinerja perspektif Finansial memperoleh nilai tertinggi, diikuti secara berurutan perspektif Pelanggan, perspektif Pembelajaran dan Pertumbuhan dan terakhir nilai terendah pada kinerja perspektif Proses Bisnis Internal. Strategi inisiatif untuk meningkatkan kinerja KPPBC SH masih dapat dan harus ditingkatkan dalam semua perspektif, terutama perspektif Pembelajaran dan Pertumbuhan dan perspektif Proses Bisnis Internal yang mendapat nilai terendah.
This thesis studies and explores about Performance Management based on Balanced Score Card on Soekarno Hatta Customs and Excise Inspection and Services Office. The question in this thesis is how performance evaluation of Soekarno Hatta Customs and Excise Inspection and Services Office implemented based Balanced Scorecard? This thesis is arranged based on theoretical framework of the Balanced Scorecard by Robert S. Kaplan and David P. Norton. The goal of this thesis is to appraisal the performance of Soekarno Hatta Customs and Excise Inspection and Services Office with four perspectives, are; financial perspective, customer perspective, internal business process perspective, and learning and growth perspective.Type of Thesis researches descriptive and quantitative research method with primary and secondary data. The techniques of collecting data are through interviews, observations, and questionnaire. The measurement of operationalization of the variables are; revenue of import duty growth, the level of expenditure and efficiency for the financial perspective. Customer acquisition, customer retention, and customer satisfaction are for the customer perspective. Waiting time and service performances for the internal business process, and increasing the capability of employees and employee satisfaction for the learning and growth perspective. In this thesis conducted a survey to measure customer satisfaction and employee satisfaction. Customer satisfaction is used to purposively sampling and employee satisfaction survey to be used stratified random sampling technique.The result of this research conclude that Soekarno Hatta Customs and Excise Inspection and Services Office performance that measured by Balanced Score Card based on four perspective is quite good. Financial perspective performance was the highest score, followed in a series customer perspective, learning and growth perspective and the last with lowest score was internal business process. Initiative strategies to enhance the performance of Soekarno Hatta Customs and Excise Inspection and Services Office is that all the perspectives on Balanced Scorecard should be continually improved so the level of performance can achieve better, even more, best condition. Learning and growth perspective and internal business process perspective as a lowest score especially. |
