Rancangan pengukuran kinerja unit usaha syariah pt bank "x" dengan menggunakan balanced scorecard

The aims of this study are: (1) to formulate the vision and mission of the SBU of PT Bank ”X”, (2) to find out other evaluation indicators becoming the priorities in the performance evaluation at the SBU of PT Bank “X” that are in accord with the financial, customer, internal business process, as well as learning and growing perspectives, and (3) to design the Balanced Scorecard for the SBU of PT Bank “X” as a whole through the financial, customer, internal business process, as well as learning and growing perspectives. The method used was descriptive analysis within the balanced scorecard designing. The qualitative analysis was conducted to find out the factors supporting and hampering the improvement of the company’s performance. The quantitative analysis was conducted in the calculation of the weight of key performance indicators and performance range. The result of study showed that (1) the weights of the four balanced scorecard perspectives were (a) financial perspective, the first priority with the weight of 33,06 percent, (b) customer perspective, the second priority with the weight of 24,44 percent, (c) internal business process perspective, the third priority with the weight of 21.94 percent, and (d) growing and learning perspective, the fourth priority with the weight of 20.56 percent; (2) the financial perspective had the highest weight, revealing that the financial perspective was very important compared to the other three perspectives, thus the company’s performance was stakeholders-oriented; (3) the customer perspective had higher influence than the other two perspectives, thus the SBU of PT Bank ”X” became the major valuable supplier for the customers; (4) the weight of the internal business perspective was higher than that of the learning and growing perspective in achieving the aims of the SBU of PT Bank ”X”, thus the SBU should understand what best business processes to be done in order to achieve the financial objective and the customer’s satisfaction. Performance range : (1) Criteria Marginal (score 1) for achievement with the weight of 60 percent to 90 percent, (3) Criteria Meet Standard (score 3) for achievement the weight > 90 percent to 110 percent, (4) Criteria Outstanding (score 4) for achievement 110 percent to 125 percent and (5) Criteria Excellent (score 5) for achievement > 125 percent. The study suggested (1) the SBU should use the performance evaluation using the Balanced Scorecard approach, since it could give more comprehensive information about the SBU performance and facilitate the performance evaluation of each employee