SISTEM MANAJEMEN STRATEGIK

BERBASIS BALANCED SCORECARD

(BALANCED SCORECARD-BASED STRATEGIC
MANAGEMENT SYSTEM)

Mulyadi
Universitas Gadjah Mada
mulyadiugm@gmail.com

Jogjakarta, Agustus 2016

BUTIR PENTING (3)
Apa sesungguhnya
Implementasi Balanced
Scorecard itu?

(2)
Balanced Scorecard
sebagai Inti Sistem
Manajemen Strategik

(1)
Apa sesungguhnya
Balanced Scorecard
itu?
 Butir Penting Ke-1

OPENING REMARK
 Opening Remark

Business is like an automobile; it wont

run by itself except downhill.

(Unknown)
OPENING REMARK

Insanity (is) doing the same thing over and over

again and expecting different results.

(Albert Einstein)
 HAKIKAT YANG ANDA LAKUKAN

Mengelola bisnis secara

excellent.
 WHAT IS EXCELLENT

Excellent is doing usual thing in

extraordinary way.

Mario Teguh
 WHAT IS EXCELLENT

Excellent is doing usual thing (managing) in

extraordinary way.
 Butir Penting Ke-2

APA SESUNGGUHNYA BALANCED SCORECARD ITU?

 BSC as Improved
EVOLUSI Planning System and
PERKEMBANGAN Performance
BSC Sebagai Basis
Management System
IMPLEMENTASI BSC Sistem Terpadu
Pengelolaan Kinerja
Pereonel

BSC as an Improved 1997 dst.

Planning System

BSC Sebagai Inti Sistem

Manajemen Strategik
BSC as an Improved
Measurement
System
1993-1995

BSC Sebagai Alat untuk

Memperluas Ukuran
Kinerja Eksekutif

1990-1992
UKURAN KINERJA EKSEKUTIF DI USA
SEBELUM TAHUN 1990
Ukuran kinerja keuangan
Laba bersih usaha, ROI, pertumbuhan pendapatan,
efisiensi biaya
BSC AS AN IMPROVED EXECUTIVE MEASUREMENT
SYSTEM

PERSPEKTIF UKURAN KINERJA EKSEKUTIF

KEUANGAN EVA Ukuran

Keuangan
Revenue Reduced
Growth
Assets
Costs (Ukuran Jangka
Turnover Pendek)

CUSTOMER Jumlah Jumlah Customer Company

Customer yang Menjadi Non Image
Baru Customer
Ukuran
PROSES Nonkeuangan
Time to
OTD
Market
CE (Ukuran
Jangka
Panjang)
PEMBELAJARAN Quality
DAN Skill Coverage Worklife
PERTUMBUHAN Ratio Index
UKURAN KINERJA EKSEKUTIF
BARU

Balanced Scorecard
Scorecard (kartu skor)
Balanced (berimbang)

13
LINGKUP STUDI
Advanced Micro Devices;
American Standard;
Apple Computer;
Bell South;
CIGNA;
Corner Peripherals;
Cray Research;
Dupont;
Electronic Data Systems;
General Electric;
Hewlett-Packard, dan
Shell Canada.
HASIL STUDI
Perusahaan-perusahaan yang ikut dalam eksperimen
mencapai kinerja keuangan yang luar biasa.
Keberhasilan eksperimen ditulis dalam suatu artikel di
Harvard Business Review dengan judul: Balanced
Scorecard: Measures that Drive Performance.

15
PERKEMBANGAN BSC SELANJUTNYA
PERKEMBANGAN KONSEP BSC
1993-1995 Earlier adopters menggunakan BSC sebagai
inti sistem manajemen strategik
1996 Using BSC as a Strategic Management
System
1997-2000 Pemanfaatan BSC untuk pemfokus strategi
2001 Strategy Focused Organization
2004 Strategy Map
2006 Alignment
2008 Execution Premium

17
 SISTEM MANAJEMEN BSC
BSC
diterapkan
diterapkan
MANAJEMEN TRADISIONAL STRATEGIK BERBASIS BSC di
di sini
sini

Strategy Formulation Strategic

System

Strategic Planning
System

Strategic
Programming System
Planning

Budgeting Budgeting Budgeting System Tactical

Implementation Implementation Implementation System

Control Control Monitoring System

Operational
The real power of Balanced Scorecard occurs
when it is transformed from a measurement
system to a management system.

Robert S. Kaplan and David P. Norton

(1996)

19
The Balanced Scorecard had evolved from an
improved measurement system to a core
management system.

Robert S. Kaplan and David P. Norton

1996

20
But we learned that adopting companies used the
Balanced Scorecard to solve a much more important
problem than how to measure performance in the
information era. That problem, of which we were frankly
unaware when first proposing the Balanced Scorecard,
was how to implement new strategies.

Robert S. Kaplan and David P. Norton

2001

21
TAHAP-TAHAP MANAJ EMEN
STRATEGIK

Perumusan Strategi
BSC SEBAGAI
Pada 1993-1995,
INTI SISTEM
Balanced Scorecard
diterapkan dalam MANAJEMEN
Perencanaan Strategik
perencanaan strategik
STRATEGIK

Penyusunan Program

Penyusunan Anggaran
Pada tahun 1990-1992,
Balanced Scorecard
digunakan sebagai alat
pengukur kinerja
eksekutif

Pengimplementasian

Pemantauan

22
HAKIKAT TUJUAN PENGELOLAAN ORGANISASI

Organizations mission,
vision, core beliefs, core
Membangun: values, and strategy

BSC digunakan untuk

Mission and strategy- menginternalisasi
focused, vision-directed, misi, visi, keyakinan
dasar, nilai dasar,
philosophy-driven, and dan strategi
value-based institution organisasi

Shared mission, shared

vision, shared beliefs,
shared values, and shared
strategy
STRATEGIC MANAGEMENT
Hasil Trendwatching
and SWOT Analysis

Misi, Visi, Core

Beliefs, Core Values,
Strategy

Action Plans

Actual Actions
BSC-BASED STRATEGIC MANAGEMENT
Hasil Trendwatching
and SWOT Analysis

Penyusunan Company Scorecard

Misi, Visi, Core
Beliefs, Core Values,
Strategy
Cascading Company Scorecard

Action Plans
Penyusunan Program

Penyusunan Anggaran Tahunan

Actual Actions
Pengimplementasian

Pemantauan
KEKOMPREHENSIVAN SASARAN STRATEGIK
BSC
Perspektif Differentiation Strategy Low Cost Strategy

Keuangan
Sustainable
Outstanding Financial
Returns
Bertumbuhnya
Pendapatan Berkurangnya
Biaya

Customer
Meningkatnya Kecepatan
Kepercayaan Quality Relationship
Layanan dengan Customers
Customers

Proses
Meningkatnya Terintegrasikannya
Kualitas Proses State-of-the-art
Proses Layanan
Layanan kepada technology kepada Customers
Customers

Pembelajaran
dan Meningkatnya Meningkatnya
Pertumbuhan Kapabilitas Komitmen
Personel Personel
26
KEKUATAN BSC TERLETAK PADA
LINKAGE
KEUANGAN

CUSTOMER

PROSES

HSE

P&P
BEDA BSC PADA TAHAP AWAL DENGAN PADA
TAHAP SELANJUTNYA
BSC TAHUN 1990-1992 BSC TAHUN 1992-1995
KAPLAN DAN NORTON ADOPTING COMPANIES

PERSPEKTIF UKURAN KINERJ A EKSEKUTIF YANG BERIMBANG Perspektif Differentiation Strategy Low Cost Strategy

KEUANGAN Keuangan
EVA Sustainable
Outstanding Financial
Returns
Bertumbuhnya
Pendapatan Berkurangnya
Pertumbuhan Pemanfaatan Cost Biaya
Pendapatan Aktiva (Asset Effectiveness
Turnover)
Customer
CUSTOMER Meningkatnya Kecepatan
J umlah Kecepatan Quality Relationship
Kepercayaan Layanan
J umlah Customer yang Waktu dengan Customers
Customers
Customers Menjadi
Layanan
Baru Noncustomer
Customer
Proses
PROSES Meningkatnya Terintegrasikannya
Cycle Kualitas Proses State-of-the-art
Time to On-Time Proses Layanan
Effectiveness Layanan kepada technology
Market Delivery kepada Customers
(CE) Customers

PEMBELAJ ARAN Pembelajaran

DAN Skill Quality dan Meningkatnya Meningkatnya
PERTUMBUHAN Coverage Work Life Pertumbuhan Kapabilitas Komitmen
Ratio Index Personel Personel

28
 STRATEGIC MANAGEMENT SYSTEM

Strategy Formulation System Strategic

Feedforward

Strategic Planning System

BSC
Programming System

Feedback

Budgeting System Tactical

ABB
Implementation System
ABM
Monitoring System
Operational
ABCS
Feedback

29
 STRATEGIC MANAGEMENT SYSTEM
Strategy Formulation System Strategic

Feedforward

Strategic Planning System

BSC-
BASED
Programming System ITBPS
Feedback

Budgeting System Tactical

Implementation System

Monitoring System
Operational

Feedback

30
 Hasil
Trendwatching

STRATEGY
FORMULATION
SYSTEM SWOT Analysis

Vision Mission, Core Strategy

Beliefs, Core Values

STRATEGIC Strategic Objective Strategic Initiative

PLANNING
F C P LG C P LG
SYSTEM

PROGRAMMING Program
SYSTEM
C P LG

BUDGETING Budget
SYSTEM C P LG
 Butir Penting Ke-3

BSC SEBAGAI INTI SISTEM MANAJEMEN STRATEGIK?

TOTAL BUSINESS PLANNING KEGIATAN UTAMA DAN
SYSTEM KELUARANNYA BSC-BASED INTEGRATED
SISTEM PERUMUSAN TRENDWATCHING TOTAL BUSINESS
STRATEGI Hasil analisis lingkungan
PLANNING SYSTEM
SWOT ANALYSIS
Peluang, ancaman, kekuatan, dan
keterbatasan
ENVISIONING
Misi
Visi
Tujuan (Goals)
Keyakinan Dasar
Nilai Dasar
PEMILIHAN STRATEGI
Strategi

SISTEM TRANSLATING
PERENCANAAN Company Scorecard
STRATEGIK
CASCADING PROCESS Balanced Scorecard
Mission Center Scorecard
diterapkan di tahap ini
Service Center Scorecard
Team and Personal Scorecard

SISTEM PROGRAMMING
PENYUSUNAN Program
PROGRAM
Projected Balanced Sheet
Projected Income Statement
Projected Cash Flows
Kartu program

SISTEM BUDGETING
PENYUSUNAN Budget
ANGGARAN
Projected Balanced Sheet
Projected Income Statement
Projected Cash Flows
TOTAL BUSINESS PLANNING KEGIATAN UTAMA DAN
SYSTEM KELUARANNYA

SISTEM PERUMUSAN TRENDWATCHING

STRATEGI Hasil analisis lingkungan
SWOT ANALYSIS PIC:
Peluang, ancaman, kekuatan, dan
keterbatasan DIREKSI
ENVISIONING
Misi
Visi SKILL YANG DIBUTUHKAN:
Tujuan (Goals)
LEADERSHIP SKILL
Keyakinan Dasar
Nilai Dasar
PEMILIHAN STRATEGI PERTANYAAN MENDASAR:
Strategi
APA DAN MENGAPA?
SISTEM TRANSLATING
PERENCANAAN Company Scorecard
STRATEGIK
CASCADING PROCESS
Mission Center Scorecard
PIC:
Service Center Scorecard MANAJER DAN KARYAWAN
Team and Personal Scorecard

SISTEM PROGRAMMING SKILL YANG DIBUTUHKAN:

PENYUSUNAN
PROGRAM
Program MANAGERSHIP SKILL
Projected Balanced Sheet
Projected Income Statement
Projected Cash Flows PERTANYAAN MENDASAR:
Kartu program
BAGAIMANA DAN KAPAN?
SISTEM BUDGETING
PENYUSUNAN Budget
ANGGARAN
Projected Balanced Sheet
Projected Income Statement
Projected Cash Flows
LANGKAH DAN KELUARAN SISTEM
PERUMUSAN STRATEGI
STEPS OUTPUT
1. Trend watching Identified trends and its potential impacts
on company business (financial, customer,
process, learning and growth)

2. SWOT Analysis Peluang, ancaman, kekuatan, dan

keterbatasan
3. Envisioning Reconfirmed or redefined mission, vision,
core beliefs, and core values
4. Strategy crafting Chosen strategy
LANGKAH DAN KELUARAN SISTEM PERENCANAAN
STRATEGIK BERBASIS BALANCED SCORECARD
STEPS OUTPUT
1. Penyusunan Company Scorecard (strategy map,
Company Scorecard strategic objectives, outcome measures,
target, strategic initiatives, and
performance driver measures)
2. Cascading
Processes
a) Cascading company Mission center scorecards (strategy map,
scorecards ke strategic objectives, outcome measures, target,
mission center strategic initiatives, and performance driver
scorecards measures)
b) Cascading mission Service center scorecards (strategy map,
center scorecards strategic objectives, outcome measures, target,
ke service center strategic initiatives, and performance driver
scorecards measures)
c) Cascading mission Team and personal scorecards (strategic
center and service objectives, outcome measures, target, strategic
center scorecards initiatives, and performance driver measures)
ke team and
personal center
scorecards
LANGKAH DAN KELUARAN SISTEM PENYUSUNAN
PROGRAM

STEPS OUTPUT

1. Penjabaran strategic Daftar program dan

initiatives mission program owner yang
centers and service bersangkutan
centers ke dalam
program

2. Pengisian Kartu Kartu Program

Program
3. Penyusunan Projected Profit and Loss
Projected Financial Projected Cash Flows
Information Projected Balanced Sheet
LANGKAH DAN KELUARAN SISTEM
PENYUSUNAN ANGGARAN TAHUNAN
STEPS OUTPUT
1. Penjabaran program Projected profit and loss
ke dalam anggaran Projected cash flows
tahunan Projected balanced sheet
2. Penyusunan Anggaran mission centers
anggaran mission
centers
3. Penyusunan Anggaran service centers
anggaran service
centers
4. Penyusunan capital Anggaran modal
budget
 STEP I

Sistem Perumusan Strategi

 Trendwatching
SISTEM
Lingkungan
Makro
Lingkungan
Industri
Lingkungan
Persaingan
PERUMUSAN
STRATEGI

SWOT Analysis
EXTERNAL ANALYSIS INTERNAL ANALYSIS THE RATIONALE
Peluang Ancaman Kekuatan Keterbatasan

Envisioning
Mission, Vision, Core
Belief, Core Values

Strategy Crafting
Tahap Masukan (EFE, CPM, IFE)

Tahap Penandingan (The SPACE Matrix, The IE Matrix)

Tahap Keputusan (QSPM)

 ENVISIONING

MISSION VISION
What need do we meet? CORE BELIEF
Who is our customer? What do we believe in? What do we want
to become?
What business are we in? What do we stand for?

What do we do best in CORE VALUES

that business?
 FUNGSI MISI, VISI, KEYAKINAN DASAR,
DAN NILAI DASAR
Keyakinan dasar berfungsi
sebagai pemacu semangat

KEYAKINAN DASAR
MISI NILAI DASAR VISI

Nilai dasar berfungsi

sebagai guiding light
Misi berfungsi sebagai Visi berfungsi sebagai
pemfokus; pemberi pengarah, pemandu;
makna terhadap pemberi gambaran
worklife kondisi masa depan
yang worthy for
devotion
FedEx
Mission Statement

To produce outstanding financial

returns by providing totally reliable,
competitively superior global air-
ground transportation of high
priority goods and document that
require rapid, time-sensitive
delivery.
 STEP II

Sistem Perencanaan Strategik

Berbasis Balanced Scorecard
Leadership is the capacity to
translate vision into reality.

Warren G, Bennis
 STEP IIA

Penyusunan Company Scorecard

 Hasil
Trendwatching

STRATEGY
FORMULATION
SYSTEM SWOT Analysis

Mission, Core Strategy

Vision Beliefs, Core Values

Diterjemahkan Diterjemahkan Diterjemahkan

Diterjemahkan
STRATEGIC Strategic Objective Strategic Initiative
PLANNING
F C P LG C P LG
SYSTEM
PERTANYAAN STRATEGIK APA YANG
KITA AJUKAN?
Ke mana kita menuju ke masa depan?
Bagaimana kita mengukur kemajuan kita?
Bagaimana kita menuju ke arah masa depan
tersebut?
Bagaimana kita mengukur bahwa kita berada di
jalur yang kita rencanakan?
 Misi: TEMPLATE
Visi:
PENERJEMAHAN MISI, VISI,
KEYAKINAN DASAR, NILAI
Sasaran Core Beliefs: DASAR, DAN STRATEGI
Strategik Core Values:

Strategi:

PERSPEKTIF SASARAN STRATEGIK

KEUANGAN What is in it for us?

What needs do we meet?

CUSTOMER Who is our customer?
What business are we in?

PROSES

What do we do best in
HSE that business?

PEMBELAJARAN &
PERTUMBUHAN
 STRATEGY MAP
KEUANGAN

CUSTOMER

PROSES

HSE

P&P
 TUJUAN

Sustainable outstanding financial performance

 GDP PER CAPITA IN SELECTED RESOURCE-POOR AND RESOURCE-
RICH COUNTRIES

RESOURCE- 1970 1998 GDP RESOURCE- 1970 1998

POOR GDP PER RICH GDP GDP
COUNTRIES PER CAPITA COUNTRIES PER PER
CAPITA CAPITA CAPITA
South Korea 1,954 12.152 Indonesia 1,194 3,070

Taiwan 2,987 15,012 Negeria 1,233 1,232

Singapore 4,438 22,643 Former USSR 5,569 3,893 R

Hong Kong 5,695 20,193 Saudi Arabia 7,624 8,225

Israel 8,102 15,252 Venezuela 10,672 8,965

Denmark 12,685 22,123

R = Russia

Source: A. Maddison, The World Economy: A Millennial Perspective (Paris: OECD, 2000).
Numbers are in 1990 dollars.
 SCORECARD
How we How we measure
Where are What is our How do we that we are on our
measure
we going? target? get there? planned effort?
progress?

PERFORMANCE
SASARAN PERFORMANCE INISIATIF DRIVER
PERSPEKTIF STRATEGIK INDICATOR TARGET STRATEGIK MEASURE
Keuangan
Customer
Proses
HSE
Pembelajaran &
Pertumbuhan
 COMPANY SCORECARD TEMPLATE
Performance
Performance
Something
Something to
to Performance Something
Something Driver
Driver
Performance
be achieved
be achieved Indicator
Indicator to
to be
be done
done Measure
Measure

SASARAN INISIATIF UKURAN

STRATEGY MAP UKURAN PEMACU
STRATEGIK TARGET STRATEGIK
HASIL KINERJA

KEUANGAN

CUSTOMER

PROSES

HSE

P&P
Contoh Penyusunan Company Scorecard
 STEP IIB

Cascading Company Scorecard

TOP-DOWN AND BOTTOM-UP APPROACH
Hasil Trendwatching
and SWOT Analysis
TOP-DOWN Reviu dan
Negosiasi
Misi, Visi, Core
Beliefs, Core Values, LEADERSHIP:
Strategy APA DAN MENGAPA?

Action Plans
BOTTOM-UP

MANAGERSHIP:
BAGAIMANA DAN KAPAN?
Actual Actions
BSC-BASED STRATEGIC MANAGEMENT
Hasil Trendwatching
and SWOT Analysis

Penyusunan Company Scorecard

Misi, Visi, Core
Beliefs, Core Values,
Strategy
Cascading Company Scorecard

Action Plans
Penyusunan Program

Penyusunan Anggaran Tahunan

Actual Actions
Pengimplementasian

Pemantauan
HAKIKAT CASCADING
Cascading pada hakikatnya merupakan proses
internalisasi misi, visi, keyakinan dasar, nilai dasar,
dan strategi organisasi.
Pertanyaan mendasar yang harus dijawab oleh
manajer adalah: Kontribusi signifikan apa yang
dapat kami berikan untuk mewujudkan sasaran-
sasaran strategik perusahaan.
People support what they help create.

Andrew Canergie
Unless commitment is made there are
only promises and hopes, but no plans.

Peter F. Drucker
KOMITMEN PERSONEL

Understanding Involvement

Commitment

Self-Imposed
Control
ORGANISASI
HIRAKHIS
FUNGSIONAL
CASCADING PROCESSES

Company

Mission Centers

Service Centers

Team or Personal
HAKIKAT CASCADING
Organization's Mission, Vision, Goals,
Core Beliefs, Core Values, Strategies

Cascading Cascading
processs Company processs

Mission Mission Mission

Center Center Center

Service Service Service

Center Center Center

Team Team Personal Personal Personal

Shared mission, shared vision, shared goals, shared

beliefs, shared values, and shared strategies
 GAMBAR
Misi, Visi, Tujuan, Keyakinan Dasar, Nilai Dasar, dan Strategi Organisasi CASCADING
PROCESS INI
PEMBELAJ ARAN &
LEBIH BERSIFAT
KEUANGAN CUSTOMER PROSES
PERTUMBUHAN DESKRIPTIF
COMPANY S U T I S U T I S U T I S U T I
SCORECARD DARIPADA
PRESKRIPTIF

PEMBELAJ ARAN &

KEUANGAN CUSTOMER PROSES PERTUMBUHAN
MISSION CENTER S U T I S U T I S U T I S U T I
SCORECARD

PEMBELAJ ARAN &

KEUANGAN CUSTOMER PROSES
PERTUMBUHAN
SERVICE S U T I S U T I S U T I S U T I
CENTER
SCORECARD

TEAM AND PERSONAL SCORECARD

71
Contoh Proses Cascading Company Scorecard ke
Mission Center Scorecard

DIES MANUFACTURING SCORECARD

72
WHAT NEEDS DO WE MEET?
The needs of organization to produce cost effectively
dies that conform with engineering specifications on
the quantity and at the right time.
WHO IS OUR COSTOMER?

Plant Division
WHAT DO OUR COSTOMERS NEED?
OUR CUSTOMER THEIR NEED
Plant division Dies that conform with
engineering specifications on the
right quantity at the right time
WHAT BUSINESS ARE WE IN?

We produce dies cost effectively that conform with

engineering specifications on the right quantity and
at the right time.
 DIES STRATEGY MAP
FINANCIAL
Revenue Reduced
Growth Costs

CUSTOMER

Dies at the Product at

Dies at the Right Quantity
Right the Right
and at the Cost
Specifications Right Time

Excellent
Excellent
Social and
Operation
Regulatory
PROCESSES Management
Processes
Processes

Readiness of
Boundaryless
Capable and Information
and
Committed System to
Empowered
Employee Support Dies
DIES SCORECARD

78
DIES SCORECARD
STRATEGIC OUTCOME TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER MEASURE
DIES SCORECARD
FINANCIAL PERSPECTIVE
Revenue Growth

Reduced Costs
DIES SCORECARD
STRATEGIC OUTCOME TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER MEASURE
DIES SCORECARD
CUSTOMER PERSPECTIVE
Dies at the Right Produce Dies at the
Specification Right Specification
Dies at the Right Produce Dies at the
Quantity and at Right Quantity and
the Right Time at the Right Time

Dies at the Right Produce Dies at the

Cost Right Cost
DIES SCORECARD
STRATEGIC OUTCOME TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER MEASURE
DIES SCORECARD
PROSES PERSPECTIVE
Excellent Continuous
Operation Improvement of
Management Operation
Processes Management
Processes
Excellent Social Continuous
and Regulatory Improvement of
Processes Social and
Regulatory Processes
DIES SCORECARD
STRATEGIC OUTCOME TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER
MEASURE
L & G PERSPECTIVE
Capable and Educate and Train
Committed Personnel to
Employee Conform to the
Requirements of
Organization
Readiness of Improve the
Information Integration of
System to Information System
Support Dies
Operation

Boundaryless Building Flatter

and Empowered Organization
Dies
Organization Building Learning
Organization
Contoh Proses Cascading Mission Center Scorecard ke
Service Center Scorecard

ACOUNTING AND TAX SCORECARD

83
WHAT NEEDS DO WE MEET?
Information need for informing and empowering
personnel
Information need for conducting transaction at the
speed of thought
Information need for discharging financial
responsibility of top executives to external
stakeholders
Information on tax consequences of any action
plans
Information for tax planning purposes
Fulfillment of companys all tax obligation
WHO ARE OUR COSTOMERS?
BOD
Personnel (managers and employees)
External stakeholders (shareholder, investors,
banks, tax authority)
WHAT DO OUR COSTOMERS NEED?
OUR CUSTOMERS THEIR NEED
BOD Information need (both financial and non-
financial) for discharging financial
responsibility of top executives to external
stakeholders

Information on tax consequences of any action

plans

Tax plan

Fulfillment of all companys tax obligation

Personnel (managers and employees) Information need (both financial and non-
financial) for informing and empowering
personnel

Information need (both financial and non-

financial) for conducting transaction at the
speed of thought

External stakeholders Reliable and timely corporate report.

Fulfillment of all companys tax obligation

WHAT BUSINESS ARE WE IN?

We provide reliable and timely information (both

financial and non-financial) for informing and
empowering personnel and for discharging top
executive financial responsibility to external
stakeholders.

We also manage companys all tax obligation.

ACCOUNTING AND TAX FUNCTION STRATEGY MAP

88
 ACCOUNTING AND TAX FUNCTION STRATEGY MAP

CUSTOMER Fulfillment of Companys

Enhanced the
Availability of Reliable
Quality of All Tax Obligation in
Information (Financial Conformance with
and Non-financial) in Corporate Tax Plan
Timely Basis for Reporting Applicable Laws and
Informing and Regulation
Empowering Personnel

PROCESSES

Enhanced the Enhanced the

Quality of Quality of Enhanced the
Management Corporate Quality Tax
Accounting Reporting Management
Processes Processes

L&G Enhanced Readiness of ABC Boundaryless

Personnel Software, Financial and
Competence as Analytic Software, and Empowered
a Decision Transformational Accounting
Support Software Organization
Specialist
ACCOUNTING AND TAX FUNCTION
SCORECARD

90
ACCOUNTING
STRATEGIC
OBJECTIVE
OUTCOME AND
MEASURE
TARGET TAX FUNCTION
INITIATIVE
STRATEGIC
PERFORMANCE
DRIVER MEASURE
SCORECARD
CUSTOMER PERSPECTIVE
Availability of Availability of Provide Financial and Availability of Financial
Reliable Information Reliable Information Non-financial and Non-financial
(Financial and Non- (Financial and Non- Information for Information for
financial) in Timely financial) in Timely Performance Performance
Basis for Informing Basis As Planned Management Management As
and Empowering Planned
Personnel

Provide Activity Availability of Activity

Information for Information As Planned
Empowering Personnel
in Managing Activities

Enhanced the Timeliness of Publish Quality The Effectiveness of

Quality of Corporate Corporate Report Corporate Report in Control System in
Reporting Reliable and Timely Corporate Reporting
Transparency of Manner
Corporate Report

Availability of Tax Timeliness of Tax Planning Income Taxes The Effectiveness of

Plan on Timely Plan Tax Plan
Manner
Fulfillment of 100% Tax Fulfill of Companys All Zero Tax Violation
Companys All Tax Conformance Tax Obligation in
Obligation in Conformance With
Conformance With Applicable Laws and
Applicable Laws Regulation
and Regulation
 ACCOUNTING
STRATEGIC OUTCOME AND TAX FUNCTION
TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER MEASURE
SCORECARD
PROSES PERSPECTIVE
Enhanced the Quality The Shift of Design and Implement Implemented
of Management Accounting ABCS and ABB System Effectively ABCS and
Accounting Processes Orientation From ABB System As Planned
External Financial
Reporting to Internal
Users

Enhanced the Quality The Reliability of Design and Implement Implemented

Corporate Reporting Corporate Reporting Corporate Reporting Effectively Corporate
Processes Processes System Reporting System As
Planned

Enhanced the Quality The Reliability of Tax Design and Implement Tax Implemented
of Tax Management Planning Processes Planning System Effectively Tax
Planning System As
Planned
COMPANY SCORECARD
STRATEGIC OUTCOME TARGET INITIATIVE PERFORMANCE
OBJECTIVE MEASURE STRATEGIC DRIVER
MEASURE
L & G PERSPECTIVE
Enhanced personnel Strategic job Educate and train finance Number of decision
competence as a coverage ratio personnel to become support specialist
decision support decision support educated and trained
specialist specialist
Readiness of ABC Coverage of OLAP Install ABC software, Implemented
software, financial software used by financial analytic effectively ABC
analytic software, and users software,and system, financial
transformational transformational software analytical software,
software and transformational
as planned
Boundaryless and Boundaryless index Building flatter Number of layers
empowered in accounting organization eliminated
accounting organization
organization
Building learning Knowledge center
organization

Building people of Integrity index

integrity
 STEP III

Programming System
 Hasil
Trendwatching
Alat
PERUMUSAN
trendwatching
STRATEGI SWOT Analysis and envisioning

Alat penerjemah
Visi, Tujuan, Misi, Keyakinan
misi, visi, core
dan Strategi Dasar, dan Nilai Dasar Strategi
beliefs, core
Diterjemahkan Diterjemahkan values, dan
Diterjemahkan
strategi
PERENCANAAN
STRATEGIK
Sasaran Inisiatif Alat pengevaluasi
Strategik Strategik ketercapaian
K C PB PP C PB PP
sasaran strategik
Dijabarkan
PENYUSUNAN
PROGRAM Program Alat pengevaluasi
C PB PP efektivitas inisiatif
Dijabarkan strategik
PENYUSUNAN
ANGGARAN Anggaran Long-term
C PB PP resource allocation
tool
TOTAL BUSINESS PLANNING KEGIATAN UTAMA DAN
SYSTEM KELUARANNYA

SISTEM PERUMUSAN TRENDWATCHING

STRATEGI Hasil analisis lingkungan
SWOT ANALYSIS
Peluang, ancaman, kekuatan, dan
keterbatasan
ENVISIONING
Misi
Visi
Tujuan (Goals)
Keyakinan Dasar
Nilai Dasar
PEMILIHAN STRATEGI
Strategi

SISTEM TRANSLATING
PERENCANAAN Company Scorecard
STRATEGIK
CASCADING PROCESS
Mission Center Scorecard
Service Center Scorecard
Team and Personal Scorecard

SISTEM PROGRAMMING
PENYUSUNAN
Program
PROGRAM
Projected Balanced Sheet KELUARAN
Projected Income Statement
Projected Cash Flows
PROGRAMMING
Kartu program

SISTEM BUDGETING
PENYUSUNAN
Budget
ANGGARAN
Projected Balanced Sheet
Projected Income Statement
Projected Cash Flows
FRAMEWORK PENYUSUNAN DAFTAR
PROGRAM

SASARAN INISIATIF PROGRAM

STRATEGIK STRATEGIK
CONTOH PENJABARAN
INSIATIF STRATEGIK
KE DALAM PROGRAM
FORMULIR
KARTU
PROGRAM
BAGIAN KE- 1
KARTU PROGRAM
BAGIAN KE-2
PROGRAM NAME Program Komputerisasi Rekam Medik

STRATEGIC INITIATIVE Peningkatan Kualitas Data untuk Layanan Customer

STRATEGIC PERFORMANCE Target
CUSTOMER OUTCOME
OBJ ECTIVE PERSPECTIVE DRIVER
MEASURE Baseline Mid Final
MEASURE
Meningkatnya
Kepercayaan
Persentase
Pdpt dari Bertambahnya
5% 10% 15%
KARTU PROGRAM
Customer Customer
Customers
Baru Baru

STRATEGY AND
Growth Strategy J asa Unggul
GOAL

RESPONSIBLE UNIT Sistem Rawat J alan

PROGRAM Rekam medik merupakan catatan yang sangat bermanfaat bagi dokter
RATIONALE untuk memperoleh wawasan tentang masalah yang dihadapi oleh pasien.
Pemanfaatan secara optimun informasi yang diselenggarakan dalam rekam
medik akan meningkatkan efektivitas diagnose yang dibuat oleh dokter.
Komputerisasi penyelenggaraan rekam medik akan menghasilkan informasi
multidimensi tentang pasien yang akan meningkatkan secara signifikan
kecepatan layanan dan efektivitas diagnose yang diberikan kepada pasien.

CONCISE Komputerisasi rekam medik memerlukan (1) pendesainan sistem rekam

PROGRAM medik, (2) pengembangan piranti lunak, (3) penyediaan piranti keras, (4)
DESCRIPTION instalasi sistem, piranti lunak, dan piranti keras, (5) pelatihan personel.
Pekerjaan yang sangat krusial adalah pemindahan data tentang pasien
yang terdapat dalam kartu pasien ke dalam sistem informasi komputer
yang baru dan perubahan mindset dokter dan personel lain yang
diperlukan untuk menghadapi perubahan radikal dalam sistem rekam
medik yang terkomputerisasi.

BENEFIITS OF Program komputerisasi rekam medik bermanfaat untuk: (1)

PROGRAM menyediakan data andal dan cepat tentang riwayat problem yang
dihadapi oleh pasien, (2) memungkinkan dokter melakukan akses ke
database rekam medik darimanapun sehingga mempercepat respon
dokter dalam menangani problem pasien, (3) menyediakan informasi
multidimensi tentang pasien sehingga memungkinkan organisasi
memberikan personalized service, (4) menjadikan jasa layanan
kesehatan yang disediakan oleh organisasi unggul dalam persaingan,
sehingga diharapkan dapat menarik customer baru.

ASSUPMTION Program komputerisasi rekam medik disusun berlandaskan

UNDERLYING asumsi-asumsi: (1) tingkat inflasi diprakirakan 10%per tahun , (2)
PROGRAM hurdle rate 20%, (3) pencapaian sasaran strategik meningkatnya
kepercayaan customers diharapkan akan menyebabkan pertumbuhan
pendapatan sebagai akibat bertambahnya customer baru.
 Uraian Ringkas Program Rekam Medik memerlukan investasi di tiga bidang: (1) 20X4: pengembangan
Kegiatan sistem rekam medik, (2) 20X5: pengembangan software, (3) 20X6: pengadaan dan instalasi
hardware, (4) pendidikan dan pelatihan personel

Investasi Projeksian
(J utaan Rupiah)
Keterangan

J asa konsultan sistem

Total

Rp100
20X4

Rp100
20X5 20X6 20X7 20X8
KARTU
Pengembangan software
Pengadaan dan instalasi
hardware
300

100
300

100
PROGRAM
Pendidikan dan pelatihan
personel 150 150

Total Rp650 Rp650

Program Rekam Medik ditujukan untuk meningkatkan kualitas layanan kepada

customers. Peningkatan kualitas layanan ini diharapkan akan menarik customer baru
untuk memanfaatkan layanan kesehatan dari institusi kita.

Tambahan customer baru

(orang) 200 300 400 500
Pendapatan Projeksian
(J utaan Rupiah) Rp500 Rp550 Rp600 Rp700

Biaya Projeksian (J utaan

Rupiah)
Aktivitas Pengoperasian
Sistem
Employee Resource Rp70 Rp60 Rp50 Rp70
Expense Resource 50 40 40
45
Aktivitas Improvement
Sistem
Employee Resource 34 30 30 40
.30 .25 20
. .15
Expense Resource
Aktivitas
Pemeliharaan Sistem
Employee Resource 20 23 15 20
Expense Resource 10 15 6 10

Total Biaya Projeksian Rp21 Rp193 Rp171 Rp200

4
Laba Sblm Pajak Rp28 Rp35 Rp42 Rp50
6 86 7 107 9129 0 150
Pajak Penghasilan 30%
Laba Setelah Pph Rp200 Rp250 Rp300 Rp35
Biaya Nonkas 50 50 50 0 50
(Depresiasi)
Arus Kas Masuk Bersih Rp25 Rp300 Rp350 Rp400
Projeksian 0
Discount Factors 20% 0,833 0,695 0,578 0,483
5
Nilai Tunai Kas Masuk Rp812,25 Rp208,25 Rp208,50 Rp202.30Rp193,20
Bersih Projeksian
Nilai Investasi pada Rp780,00
Akhir tahun 20X1
 STEP IV

BUDGETING SYSTEM
ANGGARAN
BERDASARKAN
PROGRAM
ANGGARAN
BERDASARKAN
PROGRAM
PENJABARAN
PROGRAM KE
ANGGARAN
Kegiatan program tahun tertentu
ke kegiatan program setiap bulan
dalam tahun anggaran

Investasi projeksian program

tahun tertentu ke investasi
projeksian program setiap
bulan dalam tahun anggaran

Pendapatan projeksian
program tahun tertentu ke
pendapatan projeksian
program setiap bulan dalam
tahun anggaran
Biaya projeksian program tahun
tertentu ke biaya projeksian
program setiap bulan dalam
tahun anggaran

Arus kas projeksian program

tahun tertentu ke arus kas
projeksian program setiap bulan
dalam tahun anggaran
 Butir Penting Ke-4

APA SESUNGGUHNYA PENGIMPLEMENTASIAN

BSC-BASED STRATEGIC MANAGEMENT
SYSTEM?
WHAT ISSUE BSC REALLY IS?

BSC is not a performance measurement issue;

BSC is not a planning issue;
BSC is not a software issue;
BSC is not a panacea;
 The real issue is.

BSC is a management style issue.

 Harley Davidson

We do not sell motorbike; we

sell life style.
KOMPONEN GAYA MANAJEMEN
BSC-Based Integrated
Strategic Management
System

Management Toolset

Management Skillset

The Deep Structure

Management Mindset
 KOMPONEN GAYA MANAJEMEN
1. Pergeseran mindsets
Company as wealth-multiplying institution
Customer value strategy
Continuous improvement
Boundaryless organization
Employee empowerment
2. Perubahan skillset (knowledge content)
Contemporary management knowledge
3. Perubahan toolsets
Sistem perumusan strategi
Sistem perencanaan strategik berbasis BSC
Sistem penyusunan program
Sistem penyusunan anggaran berbasis aktivitas (ABB)
Sistem pengimplementasian (ABM)
Sistem pemantauan (ABCS)
 KOMPONEN GAYA
Sustainable Outstanding
Financial Performance

MANAJEMEN DAN
TUJUANNYA
Gaya Manajemen

Tool-set Mind-set Skill-set

Strategy Contemporary
Customer value Management
Formulation mindset
System Knowledge

BSC-Based
Strategic
Planning
System Continuous
Improvement
Programming Mindset
System

Activity-Based
Budgeting
System
Employee Boundaryless
Activity-Based Empowerment Organization
Management Mindset Mindset
System

Activity-Based
Cost System Company as a
Wealth-Multiplying
Institution
 JADWAL
TAHAP I TAHAP II TAHAP III TAHAP IV
Rollout Sustainable
Mobilization Design Penjabaran execution dan
Program ke Implementasi Penuh
Anggaran

Des Sep Des

Feb Apr
2014 2016
2015
We can because we believe we can

(Anthony Robbins)
 TAHAP-TAHAP IMPLEMENTASI
Tahap I: Mobilization
Tahap II: Design
Tahap III: Rollout
Tahap IV: Sustainable execution
TAHAP I: MOBILIZATION
Mengkomunikasikan latar belakang kebutuhan untuk
meningkatkan secara signifikan kualitas perencanaan
yang digunakan oleh perusahaan untuk membangun
masa depan.
Mengkomunikasikan BSC sebagai powerful planning tools
yang didesain untuk memasuki lingkungan bisnis yang
kompetitif dan turbulen.
Merumuskan visi yang hendak diwujudkan dari
pengimplementasian BSC sebagai basis integrated
performance management system
Membentuk leadership team yang berwewenang untuk
menggulirkan perubahan melalui pengimplementasian
BSC.
 MENGAPA ORGANISASI ENGGAN MEMBUAT
PERENCANAAN?
1. Content with successpuas dengan keberhasilan yang sekarang
dicapai
2. Waste of timeperencanaan dipandang hanya membuang waktu
karena tidak ada produk atau jasa yang dihasilkan. Perencanaan
tidak dipandang sebagai investasi masa depan.
3. Fire-fightingperusahaan tercebur dalam manajemen krisis dan
pertengkaran sehingga tidak memiliki waktu untuk perencanaan.
4. Fear of failureperusahaan yakin bahwa dengan tidak bertindak
maka sedikit kemungkinan gagal.
5. Poor reward structurejika perusahaan memperoleh keberhasilan,
seringkali tidak memberi penghargaan atas keberhasilan, namun jika
gagal, perusahaan menghukum yang dipandang sebagai penyebab
kegagalan
 MENGAPA ORGANISASI ENGGAN MEMBUAT PERENCANAAN?

6. Self interestjika seorang personel menduduki status,

keistimewaan, atau self-esteem melalui sistem lama, ia
akan melihat rencana baru sebagai ancaman.
7. Fear of the unknownpersonel tidak yakin atas
kemampuannya dalam memperlajari cara perencanaan
baru, atau kemampuannya dalam menyandang peran
baru
8. Suspicionkemungkinan karyawan tidak mempercayai
manajemen
FIFTY REASONS WHY PEOPLE CANT
CHANGE
FIFTY REASONS WHY PEOPLE CANT CHANGE

1. Weve never done it before.

2. Nobody else has ever done it.
3. It has never been tried before.
4. We tried it before
5. Another company/person tried it before.
6. Weve been doing it this way for 25 years.
7. It wont work in a small company.
8. It wont work in a large company.
9. It wont work in my company.
10. Why changeits working OK.
FIFTY REASONS WHY PEOPLE CANT CHANGE

11. The boss will never buy it.

12. It needs further investigation.
13. Our competitor are not doing it.
14. Its too much trouble to change.
15. Our company is different.
16. The ad department says it cant be done.
17. The sale department says it cant be sold.
18. The service department wont like it
19. The janitor says it cant be done
20. It cant be done.
FIFTY REASONS WHY PEOPLE CANT CHANGE

21. We dont have the money.

22. We dont have the personnel.
23. We dont have the equipment.
24. The union will scream.
25. Its too visionary.
26. You cant teach an old dog new tricks.
27. Its too radical a change.
28. Its beyond my responsibility.
29. Its not my job.
30. We dont have the time.
FIFTY REASONS WHY PEOPLE CANT CHANGE

31. It will obsolete other procedures.

32. Customer wont buy it.
33. Its contrary to policy.
34. It will increase overhead.
35. The employees will never buy it.
36. Its not our problem.
37. I dont like it.
38. Youre right, but...
39. We are not ready for it.
40. It need more thought.
FIFTY REASONS WHY PEOPLE CANT CHANGE

41. Management wont accept it.

42. We cant take the chance.
43. Wed lose money on it.
44. It takes too long to pay out.
45. We are doing all right as it is.
46. It needs committee study.
47. Competition wont like it.
48. It needs sleeping on.
49. It wont work in this department.
50. Its impossible.
LANGKAH UTAMA PENYUSUNAN RENCANA KINERJ A DAN
SISTEM PENGHARGAAN BERBASIS KINERJ A
LANGKAH UTAMA PENYUSUNAN
PERUMUSAN STRATEGI

Trendwatching, SWOT Analysis, Envisioning, and

RENCANA KINERJA DAN SISTEM
Strategy Choice
PENGHARGAAN BERBASIS KINERJA
PENYUSUNAN COMPANY SCORECARD
Penerjemahan Misi, Visi, Tujuan, Keyakinan Dasar,
Nilai Dasar, dan Strategi ke dalam company scorecard

PEMICUAN PERUBAHAN

Pengkomunikasian Company Scorecard kepada

Manajer Mission Centers dan Service Centers

CASCADING KE-1

Cascading Company Scorecard ke Mission Center

Scorecard

CASCADING KE-2

Cascading Mission Center Scorecard ke Service

Center Scorecard

CASCADING KE-3
Cascading Mission Center Scorecard dan Service
Center Scorecard ke Team and Personal Scorecard

PENYUSUNAN PROGRAM
Penyusunan Program oleh Mission Center dan
Service Center

PENYUSUNAN SISTEM PENGHARGAAN BERBASIS KINERJ A

Penyusunan Sistem Penghargaan Berbasis Kinerja

oleh Top Management
 TAHAP II: DESIGN (1)
Leadership team melakukan:
trendwatching dan SWOT analysis.
redefinisi atau rekonfirmasi misi, visi, tujuan, keyakinan dasar,
nilai dasar perusahaan
redefinisi atau rekonfirmasi strategi perusahaan
penyusunan company scorecardpenerjemahan misi, visi, tujuan,
keyakinan dasar, nilai dasar, dan strategi ke dalam sasaran dan
inisiatif strategik yang komprehensif, koheren, terukur, dan
berimbang..
Leadership team mengomunikasikan company scorecard ke
divisi, dept, tim, individu
Leadership team membimbing mission centers dalam
cascading company scorecard.
Leadership team membimbing service center dalam
cascading mission center scorecard ke service center
scorecard.
Leadership team membimbing personel secara individual
dalam cascading mission center scorecard dan service
center scorecard.
 TAHAP II: DESIGN (2)

Leadership team mengevaluasi konsistensi mission center

scorecard dan service center scorecard dengan company
scorecard
Mission centers dan service centers menjabarkan inisiatif
strategik ke dalam program, menunjuk program owner,
dan menugasi program owners dalam mengisi kartu
program.
ORGANISASI
HIRAKHIS
FUNGSIONAL
 LANGKAH UTAMA PIC

Direksi
PERUMUSAN STRATEGI
Tim Ad Hoc BSC
LANGKAH UTAMA
PENYUSUNAN COMPANY Direksi
DAN PELAKSANA
SCORECARD Tim Ad Hoc BSC

PEMICUAN PERUBAHAN Direksi

Tim Ad Hoc BSC

CASCADING COMPANY Manajer Produksi & Teknik

SCORECARD KE MISSION
CENTER SCORECARD Manajer Pemasaran dan Penjualan

Keuangan, SIM & Akuntansi, Perencanaan,

CASCADING MISSION CENTER
SCORECARD KE SERVICE SPI, Logistik, Sekretaris Perusahaan &
CENTER SCORECARD Humas, Corporate Legal

CASCADING MISSION CENTER Personel di Produksi & Teknik, Pemasaran

SCORECARD DAN SERVICE dan Penjualan, Keuangan, SIM & Akuntansi,
CENTER SCORECARD KE TEAM Perencanaan, SPI, Logistik, Sekretaris
AND PERSONAL SCORECARD Perusahaan & Humas, Corporate Legal

Produksi & Teknik, Pemasaran dan

PENYUSUN PROGRAM OLEH Penjualan, Keuangan, SIM & Akuntansi,
MISSION CENTERS DAN SEVICE Perencanaan, SPI, Logistik, Sekretaris
CENTERS
Perusahaan & Humas, Corporate Legal

PENYUSUN SISTEM
PERNGHARGAAN BERBASIS Direksi
KINERJ A Tim Ad Hoc BSC
 TAHAP III: ROLLOUT

Penyusunan anggaran berbasis program

Leadership team menyusun sistem penghargaan
berbasis kinerja.
 LANGKAH UTAMA KELUARAN

Hasil trendwatching
PERUMUSAN STRATEGI SWOT analysis
Misi, visi, tujuan (goals)
Keyakinan dasar, nilai dasar TAHAP UTAMA
Strategi
Company scorecard (sasaran strategik,
DAN KELUARAN
PENYUSUNAN COMPANY ukuran hasil, ukuran pemacu kinerja,
SCORECARD target, inisiatif strategik)

Pemahaman personel ttg hasil

trendwatching, SWOT analysis, misi, visi,
tujuan, keyakinan dasar, nilai dasar, dan
PEMICUAN PERUBAHAN
strategi
Pemahaman personel tentang company
scorecard

CASCADING COMPANY Mission center scorecard (sasaran

SCORECARD KE MISSION strategik, ukuran hasil, ukuran pemacu
CENTER SCORECARD kinerja, target, inisiatif strategik

Service center scorecard (sasaran

CASCADING MISSION CENTER strategik, ukuran hasil, ukuran pemacu
SCORECARD KE SERVICE kinerja, target, inisiatif strategik)
CENTER SCORECARD

Team and personal scorecard (sasaran

CASCADING MISSION CENTER strategik, ukuran hasil, ukuran pemacu
SCORECARD DAN SERVICE kinerja, target, inisiatif strategik)
CENTER SCORECARD KE TEAM
AND PERSONAL SCORECARD
Program mission centers
Program service centers
Kartu program mission centers dan
PENYUSUN PROGRAM OLEH service centers
MISSION CENTERS DAN SEVICE Projected balanced sheet
CENTERS Projected income statement
Projected cash flows

Sistem Penghargaan Berbasis Kinerja

PENYUSUN SISTEM
PERNGHARGAAN BERBASIS
KINERJ A
 Butir Penting Ke-5

CLOSING REMARK