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%. 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