Analisis pengukuran kinerja Badan Usaha Milik Daerah metode balanced scorecard: Studi pada Perusahaan Daerah Air Minum Tirta Cahya Agung Kabupaten Tulungagung

INDONESIA: Penggunaan sistem pengukuran kinerja yang tidak seimbang dan tidak dinamis membuat performa PDAM Tirta Cahya Agung tidak ideal dalam jangka panjang. Demi menangani problematika ini, perusahaan disarankan menggunakan metode pengukuran kinerja yang lebih andal dan mencangkup perspektif yang lebih luas. Metode yang lebih komprehensif dalam mengkolaborasikan sisi keuangan dan non-keuangan adalah balanced scorecard. Penelitian ini bertujuan untuk mengetahui kinerja PDAM Tirta Cahya Agung apabila diukur menggunakan metode balanced scorecard. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kualitatif. Data primer penelitian berupa wawancara kepada karyawan serta pimpinan perusahaan dan kuisioner tentang kepuasan kepada karyawan dan pelanggan. Data sekunder penelitian berupa laporan keuangan, data pelanggan, data produksi data karyawan, data lain perusahaan yang terkait beserta kepustakaan. Rentang data yang diolah adalah selama 3 tahun, yaitu tahun 2015, 2016, dan 2017. Hasil penelitian menunjukkan selama periode tahun 2015-2017 kondisi PDAM Tirta Cahya Agung dalam tren bertumbuh (growth). Kinerja perspektif keuangan tergolong baik. Ditandai dengan tingkat likuiditas, profitabilitas, solvabilitas dan aktivitas dalam kondisi bagus sesuai target. Kinerja perspektif pelanggan tergolong sangat baik. Ditandai dengan seluruh unsur kinerja customer retention, customer acquisition, dan customer satisfaction mampu memenuhi target. Kinerja perspektif proses bisnis internal tergolong baik. Ditandai dengan seluruh unsur kinerja inovasi, non-revenue water komersial, dan penanganan keluhan yang secara konsisten menjaga tren peningkatan performa. Kinerja perspektif pembelajaran dan pertumbuhan tergolong baik. Ditandai dengan seluruh unsur kinerja employee satisfaction, employee retention, dan employee productivity mampu berada pada tingkat yang sesuai target. ENGLISH: The use of performance measurement systems that are not balanced and not dynamic makes the performance of Tirta Cahya Agung Regional Water Supply Company — locally called PDAM — not ideal in the long term. To address this problem, companies are advised to use more reliable performance measurement methods and encompass a broader perspective. The method which is more comprehensive to collaborate both financially and non-financial is the Balanced Scorecard. This research aims to determine the performance of Tirta Cahya Agung Regional Water Supply Company — locally called PDAM — when measured using the Balanced Scorecard method. This research used descriptive analysis with a qualitative approach. The primary data research was obtained by interviewing the employees and managers of the company and asking them through questionnaires regarding their satisfaction to employees and customers. The secondary data research was in the form of financial statements, customers data, production data, employee data and other company’s related data and literature. The range of data processed was 3 years, namely 2015, 2016 and 2017. The results showed during the period of 2015 to 2017, Tirta Cahya Agung was in the growth trend. Financial perspective performance is quite good. This was characterized by the level of liquidity, profitability, solvability and activities which were in good conditions according to the target. The customer perspective performance is classified as very good, characterized by all performance elements such as customer retention, customer acquisition, and customer satisfaction which were able to meet the target. Internal business process perspective performance was classified as good. This was characterized by all elements of innovation performance, non-revenue water commercial, and complaint handling that consistently maintains a trend of performance improvement. The learning and growth perspective performance was quite good. It was characterized by all performance elements of employee satisfaction, employee retention, and employee productivity which were capable of being at the target level