PERANCANGAN BALANCED SCORECARD PT. XYZ DENGAN MENERAPKAN KERANGKA ISO 26000

Tesis ini merupakan usaha penyelesaian masalah pada perusahaan penambangan emas PT. XYZ. Masalah yang dihadapi adalah adanya ketidaksesuaian pengelolaan perusahaan dengan ketentuan pemerintah Indonesia perihal Good Mining Practice, sehingga operasi perusahaan dibekukan oleh pemerintah pada tahun 2012 dan 2015. Guna mengatasi persoalan ini, diperlukan penyusunan langkah-langkah strategis yang menyeluruh, yang diharapkan dapat menjaga keberlanjutan jalannya perusahaan di masa mendatang. Pendekatan penyelesaian masalah dilakukan dengan menerapkan kerangka Balance Scorecard dan ISO 26000 untuk dapat memberikan rancangan langkah-langkah strategis yang terukur, berimbang dan menyeluruh. Survei awal dan wawancara mendalam dilakukan terhadap lima narasumber dari PT. XYZ yang kompeten untuk mengetahui pemenuhan perusahaan pada 7 komponen inti ISO 26000. Hasil analisis gap dalam presentase maksimal 100% yang didapat, yaitu: (1) tata kelola organisasi 26,3%, (2) hak asasi manusia 69,4%, (3) praktik operasional yang adil 76,8%, (4) praktek perburuhan 88%, (5) lingkungan 52,5%, (6) isu konsumen 98,6%, (7) keterlibatan pengembangan masyarakat 47,9%. Rancangan Balanced Scorecard yang dihasilkan merekomendasikan 15 langkah (obyektif) yang terbagi dalam 4 perspektif, yakni: perspektif finansial (3 obyektif), perspektif pelanggan (3 obyektif), perspektif proses internal (6 obyektif), dan perspektif pembelajaran dan pertumbuhan (3 obyektif). Rancangan Balanced Scorecard dalam kerangka ISO 26000 ini diharapkan menjadi langkah awal dalam membangun kembali PT. XYZ menjadi perusahaan yang dapat kembali tumbuh secara berkelanjutan. Kata kunci:    keberlanjutan perusahaan, PT XYZ, Balanced Scorecard, ISO 26000 Abstract BALANCED SCORECARD DESIGN OF PT. XYZ BY APPLYING FRAMEWORK ISO 26000 This thesis is an attempt in solving the problem of PT. XYZ, a gold mining company. It is an unfulfillment of the Government of Indonesia’s regulation on good mining practice, which resulted in stoping the company's operations in 2012 and 2015. In solving this problem, it is necessary to develop a thorough and measurable plan to continue the company’s operations and maintain its growth and sustainability as well. The plan is developed by applying the Balanced Scorecard and ISO 26000 frameworks. Initial survey and in-depth interviews were conducted with five qualified respondents from PT. XYZ to determine the fulfillment of the company on 7 core components ISO 26000. The gap analysis on 7 ISO 26000 core subjects (in a maximum percentage of 100%) shows: (1) organizational governance 26.3%, (2) human rights 69.4%, ( 3) fair operating practices 76.8%, (4) 88% labor practices, (5) 52.5% environment, (6) consumer issues 98.6%, (7) the involvement of community development 47.9%. The Balanced Scorecard design recommends 15 steps (objectives), which is divided into four perspectives, namely: financial perspective (3 objectives), the customer perspective (3 objectives), the perspective of internal processes (6 objectives), and learning and growth perspective (3 objectives). The Balanced Scorecard design within ISO 26000 framework is expected to be the first step in rebuilding PT. XYZ to grow and become a sustainable company. Keywords: company sustainability, PT XYZ, Balanced Scorecard, ISO 26000 Daftar Pustaka Averson, Paul (25 Agustus 2004), A Balanced Scorecard for City & County Services, Diunduh pada February, 2015, http://www.balancedscorecard.org/portals/0/pdf/bsc_for_city-county03.pdf Department of Resources, Energy and Tourism of Australia. (2011). Guide To Leading Practice Sustainable Development In Mining. Canberra: Department of Resources, Energy and Tourism of Australia Elkington, John. (1998). Cannibals with Forks, New Society Publishers, Gabriola Island, B.C., Canada, 1998, p. 2. Frank and Marcus Wagner. (2002). Development of A Sustainability Balanced Scorecard: Translating Strategy Into Value-Based Sustainability Management. Journal Of Business Strategy And The Environment. Volume 11, Issue 5, pp. 269–284. September/October 2002. Ghozali dan Chariri, (2007). Teori Akuntansi. Semarang: Badan Penerbit Undip. Gozali, J. and Ryadi. F. (2004). Usulan Strategi Bisnis Berdasarkan Metode Quantitative Strategic Planning Matrix. Bandung: Universitas Kristen Maranatha. Gozaly, Jimmy. (2009). Usulan Strategi Bisnis Berdasarkan Metode Quantitative  Strategic Planning Matrix (Studi Kasus: Pizza HUT cabang Dago). Haryanto. (2014). Mengintip Prospek Industri Pertambangan Indonesia, from http://www.kompasiana.com/heriyanto_rantelino/mengintip-prospek-industri-pertambangan-indonesia_552a462ef17e614670d6246d International Organization for Standardization. (2010). Draft international Standard ISO/DIS 26000 : Guidance On Social Responsibility. Diunduh pada April 26, 2012, http://www.mdos.si/File/ISO_FDIS_26000_final%20draft.pdf  ( http://www.cnis.gov.cn/wzgg/201405/P020140512224950899020.pdf ) Jalal. (2010). Pembangunan berkelanjutan, CSR, dan ISO 26000. Diunduh pada Februari 29, 2012, Lingkar Studi CSR: http://www.csrindonesia.com/data/articles/20100329054244-a.pdf Junaidi. (2002). Kontribusi Penerapan Balanced Scorecard Terhadap Peningkatan Kinerja Perusahaan. Jakarta: Universitas Binus. Kaplan, Robert S. and David P. Norton. (2004). Strategy Maps : converting intangible assets into tangible outcomes. Boston : Harvard Business School Press. Kaplan, Robert S., and David P. Norton. (1996). Using the balance Scorecard as a Strategic Management System, Harvard Business Review, January-February. Malina, Mary A. and Frank H. Selto (8 Februari 2004), Communicating and Controlling Strategy: an Emperical Study of the Effectiveness of the Balanced Scorecard, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=278939 Miles, Matthew B., & A. Michael Huberman. (1994). Qualitative Data Analysis. London: Sage Publications. Nindita, Maria R. (2014). Sustainable Business dan Corporate Social Responcibility. Jakarta : CECT Trisakti University Indonesia. Organisation For Economic Co-Operation And Development. (2001). Strategies for Sustainability Development. France : OECD Publications Service. Osterwalder, Alexander., Yves Pigneur and Alan Smith. (2010). Business Model Generation. Wiley published. Parasuraman, A., Valarie A. Zeithaml and Leonard L. Berry. (1985). A conceptual Model of Service Quality and Its Implication for Future Research. Journal of Marketing, Volume 49. Robbins, D.K. and J.A Pearce (1992), Turnaround: Retrenchment and recovery, Strategic Management Journal, Vol. 13, pp. 287-309. Sardinha, Idalina D., Lucas Reijnders and Paula Antunes. (2002). “From Environmental Performance Evaluation to Eco- Efficiency and Sustainability Balanced Scorecards,” Environmental Quality Management, Winter 2002, pp. 51-64. Sardinha, Idalina D., Lucas Reijnders and Paula Antunes. (2007). Developing Sustainability Balanced Scorecards for Environ- mental Services: A Study of Three Large Portuguese Companies, Environmental Quality Management, Summer 2007. Seputro, Heru. (2008). Modul Gap Analisis. https://www.scribd.com/doc/2908253/Modul-7-Gap-Analysis Sudarsanam, S. and J. Lai. (2001), Corporate financial distress and turnaround strategies: An empirical analysis, British Journal of Management, Vol. 12, pp. 183-199. Sudrajat, Nandang. (2010). Teori dan Praktik Pertambangan Indonesia Menurut Hukum, Pustaka Yustisia, Yogyakarta. Watts, Phil. and Lord Home. (1998). Meeting Changing Expectations, Conches-Geneva, Switzerland : The World Business Council for Sustainable Development. Yudhistira. (2008). Kajian Dampak Kerusakan Lingkungan Akibat Kegiatan Penambangan Pasir di Daerah Kawasan Gunung Merapi (Studi Kasus di Desa Keningar Kecamatan Dukun Kabupaten Magelang, Provinsi Jawa Tengah), Tesis MIL UNDIP, Semarang.

Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.