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"Kementerian keuangan adalah instansi pemerintah yang ditunjuk sebagai pilot project reformasi birokrasi. Pada tahun 2010 penerapan reformasi birokrasi di Kementerian Keuangan salah satunya diwujudkan dengan menerapkan Balanced Scorecard sebagai sistem manajemen kinerja instansi. Sistem ini pertama kali diterapkan pada level Depkeu-Wide pada tahun 2008. Namun penerapan secara menyeluruh hingga level pelaksana yaitu Depkeu-Five baru dimulai pada tahun 2011. Skripsi ini mencoba untuk membahas tentang operasionalisasi Balanced Scorecard pada level pelaksana atau Depkeu-Five di Kementerian Keuangan Republik Indonesia (Studi Kasus Direktorat Jenderal Perimbangan Keuangan). Penelitian ini menggunakan tiga dimensi dalam melihat operasionalisasi Balanced Scorecard yaitu dimensi communication & education program, linking the Balanced Scorecard into team & personal goals, dan reward system linkage. Pendekatan yang digunakan adalah kuantitatif dan menggunakan kuesioner sebagai instrumen penelitian kepada 74 responden. Hasil dari penelitian ini menunjukkan bahwa operasionalisasi yang dilakukan tidak optimal terutama dilihat dari analisis masing-masing dimensi.

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The ministry of finance is a government institution designated as a pilot project of bureaucratic reform. In 2010 implementation bureaucratic reform in the Ministry of Finance, one of which is manifested by implementing the Balanced Scorecard as an agencies performance management systemm. This system was first implemented at the executive level MOF-Wide in 2008. But the overall implementation to the MOF-Five has just started in 2011.

This thesis tries to discuss about the operationalization Balanced Scorecard at the executive level or MOF-Five in the Ministry of Finance, Republic of Indonesia (Case Studies Directorate General of Fiscal Balance). This study uses a three-dimensional to analyze the operationalization of the Balanced Scorecard which are dimensions of communication and education programs, linking the Balanced Scorecard into a team and personal goals, and reward system linkage.

The research approach used is quantitative and questionnaire as a research instrument of the 74 respondents. The results of this study indicate that the operationalization is not optimal, especially from the analysis of each dimension."

"Skripsi ini membahas tentang evaluasi dan perbaikan atas implementasi sistem manajemen kinerja di perusahaan tambang logam mulia dan mineral di Indonesia. Sistem manajemen kinerja di perusahaan yaitu berbasis balanced scorecard. Dalam skripsi ini menggunakan analisis data primer berupa wawancara dengan beberapa responden dan pengamatan langsung, serta data sekunder berupa dokumen/laporan yang menyangkut sistem manajemen kinerja perusahaan. Hasil dari penelitian ini menemukan bahwa sistem manajemen kinerja di perusahaan tambang mineral dan logam mulia perlu dilakukan perbaikan. Penelitian ini menyarankan agar untuk mengimplementasikan balanced scorecard harus dilakukan dengan penjabaran strategi terlebih dahulu dan penelaahan yang mendalam tentang konsep balanced scorecard; sistem manajemen kinerja perusahaan berbasis balanced scorecard harus diukur dan dimonitor secara berkelanjutan, serta strategy map dan balanced scorecard yang telah disusun agar dikomunikasikan secara sistematis dan terorganisir dengan baik kepada seluruh karyawan.

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The focus of this study is to discusses the evaluation and improvement of the implementation of performance management systems in Companies Precious Metals Mining and Minerals in Indonesia. The corporate performance management system is based on balanced scorecard. This study is using an analysis on a primary data by an interview and observation and a secondary data by a document about balanced scorecard.

This study found that the current system should be to repaired. This study suggests that to implement the balanced scorecard should be done with describing the strategy by strategy map and deep study for the balanced scorecard’s concept; performance management system should be measured and controled continuously; some strategic objective on balanced scorecard is adjusted and balanced scorecard should be communicated to all employees effectively."

"Badan Reserse Kriminal Mabes Polri sebagai Salah satu badan yang berada di bawah Mabes POLRI bertugas melaksanalcan Penyelidikan dan Penyidikan Tindak Pidana dalam rangka memberikan pelayanan publik kepada masyarakat selaku penggnma layanan yang diberikan oleh Mabes Polri. Pasca Reformasi pada tahun 1998 masyarakat selaku pengguna layanan menginginkan agar seluruh organisasi publik termasuk Polri untuk memberikan pelayanan yang memuaskan.Pada tahun 2002 dengan diundangkannya Undang-undang tentang Kepolisian yang mereposisi Polri dari organisasi militer menjadi dasar dan kepastian hukum untuk dilakukannya Transformasi Organisasi dalam rangka peningkatan kinerja organisasi. Polri telah melakukan beberapa hal untuk menyikapi Undang-undang No. 2 Tahun 2002, clengan melaksanakan pembahan clan pembaharuan seperti perubahan istilah kepangkatan, reorganisasi, dan lain-lain. Hal tersebut semata-mata dilakukan untuk pencapaian peningkatan kinerja organisasi Polri dalam memberikan pelayanan kepada masyarakat selaku pengguna layanan.Penelitian ini untuk mengetahui bagaimana kinerja organisasi Badan Reserse Kriminal Polri sebagai salah satu badan di bawah Mabes Polri yang memberikan pelayanan kepada publik berupa jasa penyelidikan dan penyidikan tindak pidana setelah dilalmkalmya transformasi organisasi Polri tersebut. Berbeda dengan pengukuran kinerja yang selama ini dilakukan oleh Polri yang menggunakan pendekatan pengukuran kinerja organisasi militer, pada penelitian ini penulis menggunakan pendekatan pengukuran yang lebih komprehensif yaitu pendekatan balanced scorecard. Melalui pengukuran kinerja dengan pendekatan Balanced Scorecard akan dilakukan pengukuran terhadap perspektif finansial, dan perspektif non finansial yaitu kepuasan pelanggan, bisnis internal, serta pembelajaran dan pertumbuhan.Populasi dalam penelitian ini adalah para Penyidik Badan Reserse Kriminal Mabes Polri selaku responden internal, serta para masyarakat selaku pengguna jasa pelayanan yang membuat Iaporan pengaduan dalam bentuk laporan polisi selaku responden eksternal.Berdasarkan hasil penelitian diketahui bahwa secara keseluruhan kinerja. organisasi Badan Reserse Kriminal Mabes Polri adalah dalam kondisi cukup baik. Berdasarkan kinerja financial yang diukur dengan menggunakan indikator penyerapan anggaran, memperoleh skore 75 % atau mendapat penilaian sedang, dengan beberapa catatarl tentang efisiensi dan efektifitas anggaran yang kurang baik diakibatkan oleh sistem pembiayaan yang cenderung kepada pendekatan budget oriented. Sehingga menimbulkan tidak efektif dan efisiennya pembiayaan terhadap organisasi. Perspektif kinerja pelanggan dengan menggunakan indikator tingkat kepuasan pelanggan memperoleh penilaian cukup. Disamping ilu bahwa nilai tersebut adalah nilai minimal. Catatan lainnya arltara harapan dan fakta yang dialami para pelanggan dari kelima unsur dari perspektif pelanggan selisihnya adalah minus atau tidak sesuai dengan harapan pelanggan.Perspektif kinerja bisnis internal yang diukur dengan menggunakan indikator inovasi memperoleh nilai cukup atau nilai minimal. Demikian pula dengan perspektif kinerja pembelajaran dan pertumbuhan memperoleh juga mendapatkan nilai minimal atau cukup serta catatan bahwa sistim informasi mendapat nilai tidak baik.Badan Reserse Kriminal Mabes Pclri perlu melakukan retransformasi secara konseptual dengan menggunakan referensi Balanced Scorecard. Karena berdasarkan hasil pengulcuran dengan menggunakan alat ukur Balanced Scorecard terlihat bahwa kinerja organisasi Badan Reserse Kriminal Polri masih belum sesuai dengan harapan lingkungan rnasyarakat. Demikian pula berdasarkan hasil wawancara, pengamatan, dan apa yang dilakukan oleh Bareskrim Polri hanya sebatas reposisi, reorganisasi, perubahan istilah kepangkatan dan lain-lain.

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The Criminal Affairs Agency is one of the Agencies under the Police Headquarter of the Republic of Indonesia that functions to conduct investigation and surveillance of criminal acts in the framework of providing public services to the society as service users. After the reform period in 1998 the society as the service users wished that all public organizations including the police provided satisfactory services.

In year 2002 with the issue of Law conceming the reposition of the Police from military organization had become the basis and legal certainty to conduct organizational transformation in the framework of the improvement of organizational performance. The Police had made several efforts in response to Law Number 2 Year 2002 through conducting such changes and reforms as police ranks nomenclatures changes, organizational restructuring and others. Such measures were conducted ln response to achieving the organizational performance improvement in the Police organization in providing public services to the society as the service users.

The research was conducted in the framework of finding out the performance of the Criminal Affairs Agency as one of the Agencies under the Police Headquarter of the Republic of Indonesia that functions to provide public services to the society in a form of investigation and surveillance of criminal acts after the Police Organizational Transformation. Unlike the military performance indicators that the Police used to employ, In this research the writer employed more comprehensive indicators using the balance scorecard approach. With this approach the indicators towards financial perspectives and non-financial perspectives, that is, customer satifactions," internal business, and 'learning and development were conducted.

The research population was the investigators of the Criminal Affairs Agency of the Police Headquarter of the Republic of Indonesia as the internal respondents and the society as the external respondents that made complaint reports in a form of police report as service users.

Based on the results of the research it was found out that the whole organizational performance of the Criminal Affairs Agency of the Police Headquarter of the Republic of Indonesia was in the relatively satisfactory condition. Based on the financial performance indicated by the indicators of budget expenditure it obtained 75 score or received a modest score with several notes concerning the budget inefficiency and lneffectiveness as a result of the system of expenditure that had the tendency of budget-oriented approach.

The perspectives of the users performance using the customer satisfaction indicators obtained sufhclent score ,in other words, it received minimum score. Another point to be paid attention to was the fact that there was a gap between the expectations of the customers and the reality of the five elements, in other words, they were not in congruence with their expectations.

As for the perspectives of the internal business performance indicated using innovation indicators it obtained sufficient or minimum score. It also went the same for the perspectives of learning and development which received sufhcient or minimum score with a note that the information system also received unfavourable Score.

It is, therefore, necessary that the Criminal Affairs Agency of the Police Headquarter of the Republic of Indonesia conducts retransformation conceptually using balance scorecard reference. This is because based on the results of the indicators it showed that the performance of the agency was not yet in congruence with the expectations of the society. It went the same with the results of the interview, the observations, and what had been done by the agency which merely conducted such things as reposition, organizational restructuring, changes in rank nomenclatures and other trivial matters."

"Penelitian ini berberfokus untuk mengukur kinerja dan pengentbangan strategi menggunakan pendekatan Balanced Scorecard. Penelitian ini merupakan penelitian kuantitatif dan analisanya secara deskriptif analisis. Betdasarkan basil penelitian yang diketahui bahwa tingkat kinerja Diijen Imigrasi dengan pendekatan Balanced Scorecard berada di level cukup baik dengan total skor 27. Perincian pengukuran ini adalah sebagai berikut: Kinelja Pembelajaran dan Fertumbuhan organisasi berada di kondisi cukup baik dengan skor 10, kineija proses bisnis internal berada pada posisi san gat baik dengan skor 9, kinerja pelanggan berada pada posisi yang kurang baik dengan skor 5 dan kinerja keuangan berada pada posisi yang baik dengan skor 3 dengan tingkat penyerapan anggaranya sebesar 82,0 1%. Guna meningkatkan kinerja organisasi maka Ditjen Imigrasi perlu untuk melakukan pengembangan strategis berdasarkan hasil penelitian dengan pendekatan Balanced Scorecard yaitu: Aspek Pembelajaran dan pertumbuhan yang perlu diperhatikan adalah penggunaan sistem informasi keimigrasian guna mencegah tetjadinya peianggaran keimigrasian, mengadakan pelatihan bagi para pegawai tentang aplikasi e?Office, mengadakan sosialisasi visi dan misi kepada pegawai dalam rangka pemahaman bersama untuk mencapai sasaran. Aspek Ptoses Bisnis lnternal yang perlu diperhatikan, menciptakan inovasi dalam proses pelayanan guna meningkatkan pelayanan, Mengadakan kegiatan Pengawasan Orang Asing dalam rangka mengatasi keberadaan imigran illegal dan pelanggaran keimigrasian di Indonesia dan Aspek Pelanggan yang perlu dilakukan adalah melakukan penyederhanaan prosedur pelayanan. Pembangunan sarana dan prasarana dalam meningkatkan pelayanan dan pengawasan keimigrasian.

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The research focuses on measuring performance and developing strategies using the Balanced Scorecard approach, This research is using a quantitative method supported by qualitative data, and it is analyzed descriptively Based on the result of this research. it is identified that the level of Directorate General of immigration performance with the Balance Scorecard approach is in a good level with total score 27. The details of this measurement are as follows: Learning and Growth Performance of the organization are in fairly good condition with score 10, the performance of internal business processes are at excellent condition with score 91 the performance of its customers are in a poor position with score 5 and financial performance Is in good position with score 3 with the level of budget absorption is 82,01 %. In order to improve performance of organization. so the Directorate General of Immigration should make strategic development based on research results with the Balanced Scorecard approach which is: Learning and growth aspects which is to be noted is the use of immigration information systems in order to prevent the occurrence of immigration violations, conduct training for employees about the application of e-Office, held a socialization vision and mission for employees in order to achieve a common understanding. The Internal business process aspect which is have to be considered in creating innovation of the service process in order to improve service, conducting foreigners control activities in order to overcome the pressure of illegal immigrants and immigration violations in Indonesia and Customer Aspect needs to be done is to simplify procedures for services, facilities and infrastructure development in order to improve services and control immigration."

"Balanced Scorecard (BSC) merupakan salah satu alat bantu manajemen yang banyak digunakan di seluruh dunia sejak konsepnya diusulkan oleh Kaplan & Norton (1992). Dalam perkembangannya, BSC banyak sekali perubahan dan peningkatan hingga saat ini berada dalam fase maturity. Penelitian ini mencoba memberikan kontribusi pada perkembangan konsep BSC dengan menelaah faktorfaktor kesuksesan penerapan dan pengaruhnya pada level penerapannya. Penelitian dilakukan di Indonesia pada sektor energi dengan tujuan memberikan wawasan dan usulan tentang apa saja faktor-faktor kritikal penentu kesuksesan penerapan BSC pada tahapan-tahapan konsepnya (level penerapan atau generasi) yang dapat dipergunakan pada organisasi / perusahaan sektor energi di Indonesia untuk bisa mencapai sukses mengadopsinya pada tingkat kemampuan organisasi tersebut. Akhirnya, dari hasil penelitian didapatkan 4 level penerapan BSC (level 1, level 2a, level 3 dan level 5) dengan jumlah faktor-faktor kritis atau critical success factors (CSF) pada masing-masing level adalah 7, 12, 15 dan 26.

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Balanced Scorecard (BSC) is one of the management tools that are widely used in the world since the concept proposed by Kaplan & Norton (1992). During its development process, the BSC has got many changes and improvements to this day, and now that concept is being in maturity phase. This study tried to contribute to the development of the BSC concept by reviewing the implementation success factors and their influence on the level of their application.

Context of the research was conducted in Indonesia in the energy sector with the goal is providing an insights and suggestions about what are Critical Success Factors of the BSC implementation in the concept stages (in application level or generation) that can be used by the organization/company in the energy sector to adopt BSC and achieve its success at the level of implementation based on the capability of their organization. Finally, 4 level BSC implementation (level 1, level 2a, level 3 and level 5) were reached as the result of research with number of critical success factors (CSF) for each level are 7, 12, 15 and 26 factors."

"Skripsi ini membahas mengenai efek dari penerapan sistem pengukuran kinerja dengan metode balanced scorecard terkait apakah ada perubahan perilaku dan pencapaian kinerja pegawai yang cukup signifikan setelah dilakukan pengukuran kinerja dengan menggunakan metode balanced scorecard. Penelitian ini adalah penelitian kuantitatif dan kualitatif dengan pendekatan deskriptif. Variabel yang digunakan dalam penelitian kuantitatif yaitu Daftar Penilaian Pelaksanaan Pekerjaan (DP3), Nilai Kinerja Pegawai (NKP) dan Kategori Pegawai. Sedangkan untuk penelitian kualitatif digunakan metode in- depth interview untuk pengumpulan data dan metode rich picture untuk pembahasan. Hasil penelitian kuantitatif dan kualitatif menunjukkan bahwa terdapat peningkatan atas pencapaian kinerja pegawai dan perubahan perilaku yang cukup signifikan setelah diterapkan sistem pengukuran kinerja dengan metode balanced scorecard.

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This study discusses the effects of the implementation of performance measurement systems associated with the balanced scorecard method related to whether there is a significant change in behaviour and employee achievement after the implementation. This research employed quantitative and qualitative study with descriptive approach. The variables used in the quantitative study are Penilaian Pelaksanaan Pekerjaan (DP3), Nilai Kinerja Pegawai (NKP) and Employee Category. As for the qualitative study, in-depth interview method is used for gathering data and rich picture method is used for discussion. The results of quantitative and qualitative research shows that there is an increased on employee achievement and significant positive change in behaviour after the implementation of performance measurement systems associated with the balanced scorecard method."

"Penelitian ini difokuskan untuk mengukur kinerja Direktorat Paten. Dengan menggunakan pendekatan Balanced Scorecard oleh Kaplan & Norton untuk menggambarkan penggunaan perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan serta perspektif keuangan untuk mengukur kinerja Direktorat Paten. Pengumpulan data dilakukan dengan kuesioner, terdapat 89 responden yang terdiri atas 58 responden dari Direktorat Paten dan 31 responden dari pelanggan Direktorat Paten yang dipilih berdasarkan kriteria yang telah ditentukan. Hasil dari penelitian menggambarkan bahwa kierja dari Direktorat Paten adalah cukup baik, ini terlihat dari nilai hasil analisis yang bervariasi dan cukup baik. Aspek keuangan yang mendapatkan nilai paling kecil, sehingga memerlukan langkah stratejik dan inovasi pada perencanaan pelaksanaan serta prosedur di Direktorat Paten.

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This research is focused for measures the performance of the directorate patent. Using the Balanced Scorecard Approach by Kaplan & Norton to describe the use of customer perspective, internal business perspective, learning and growth perspective and financial perspective can measure how the organization performance. Data collect with questioner, there are 89 respondent consist of 58 respondent from Directorate Paten and 31 respondent from customer Directorate Paten which selected by specific criteria.

The result of the research describe that the performance of Directorate Paten is quite good, it can be seen from variable value. Financial aspect get the smallest score so that needs strategic improvement and innovation in planning, implementing and the procedure in Directorate Patent."

"In the era reformation, transparency and globalization the organization of financial bureau is demanded to be responsible to its environmental, accountable, and it must reflect and transform the constitution mandate and justice principles. Those things are getting more important in order to give the public service so the government officers must provide a variative and qualify service.

That situation becomes a challenge for the government to change its paradigm, method for system and procedure of accomplishment so it can be fitting up with the social development. in order to create an government which can provide a high quality of goods and services it needs to be supported by government's policy which matching with government tasks and functions.

According to the analysis results the Financial Bureau is less effective on doing its tasks. It can be found on how much barriers faced by the Budget Drafting Department, such as the realization of spending budget is over the limit, a lack of budget in case of the employees mutation, some compensatory demands by employees, and a disorder on Budget Realization Reports founded by Badan Pemeriksa Keuangan (BPK).

In order to analyze the factors which influence the effectiveness of organization, this research is using a 7S framework that formulated by Mc Kinsey which including: structure, strategy, system, staff, skills, style and shared value. This research is using an explanative research method that explain the relationship between two variables or more; in this case are the dependent variable and the independent variable. The dependent variable is organization effectiveness and the independent variable are structure, strategy, system, staff, skills, style and shared value. This research is using a primary and secondary data. In order to increase the effectiveness of the organization there are some factors that needed to be repaired soon, especially the quality and the quantity of human resources. It needs an administrator to coordinate and activate all elements. There must be a professional person on documentation handling. The organization must create a working system and a job description as the employees working guide, and also doing an orderly administration and documentation. If those clauses could be provided there will be a high consciousness on every employee to appreciate the already exist constitution so the Financial Bureau organization's effectiveness will be done."

"Penelitian ini dilakukan untuk mengetahui pengaruh aktivitas merger dan akuisisi terhadap kinerja operasional dan kinerja pasar perusahaan yang diproksikan oleh rasio-rasio keuangan seperti current ratio, total asset turnover, debt equity ratio, net profit margin, return on equity, return on asset, dan tobin?s q ratio. Selain itu juga untuk memberikan bukti mengenai perbandingan kinerja perusahaan untuk setiap jenis merger atau akuisisi. Sampel yang digunakan dalam penelitian ini meliputi 30 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2000- 2008. Penelitian ini menggunakan pengujian hipotesis uji t sampel berpasangan, uji t sampel independen, dan uji wilcoxon. Sinergi diukur dengan membandingkan rasio keuangan perusahaan tiga tahun sebelum dan tiga tahun setelah merger dan akuisisi. Hasil penelitian menunjukkan bahwa aktivitas merger dan akuisisi tidak menghasilkan sinergi bagi perusahaan dan dari semua rasio keuangan hanya debt equity ratio yang mengalami penurunan signifikan, serta dapat disimpulkan bahwa hasil merger dan akuisisi semuanya sama bagi semua jenis merger dan akuisisi.

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This research aims to examine the effect of merger and acquisition activity on operational and market performance of the firms which can be measured using financial ratios, such as current ratio, total asset turnover, debt equity ratio, net profit margin, return on equity, return on asset, and tobin?s q ratio. Moreover, to give evidence about firm?s performance comparison among the type of merger and acquisition. Sample of this research consists of 30 firms at the Indonesian Stock Exchange from 2000-2008. This research using paired sample t-test, independent sample t-test, and wilcoxon test. The synergy is measured by examining some pre- and post-merger and acquisition financial ratios (three years before and three years after). The results showed that merger and acquisition didn?t provide synergy for the firms and only debt equity ratio showed a significant decline of all financial ratios. The results also leading to a conclusion that merger and acquisition outcomes were similar for all merger and acquisition types."

"Skripsi ini membahas mengenai prosedur penganggaran berbasis kinerja yang diterapkan pada kementerian dan lembaga di Indonesia. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data-data diperoleh dari pengumpulan data dari internet yang berupa regulasi pemerintah. Regulasi dianalisis mengenai perkembangan dokumen perencanaan dan peganggaran, serta kesesuaian prosedur penganggaran berbasis kinerja dengan teori.Hasil analisis menyimpulkan perlu penambahan indikator kinerja yang dikaitkan dengan anggaran pada beberapa dokumen. Penelitian ini juga menyimpulkan bahwa perlu penambahan komponen lain untuk melengkapi dokumen perencanaan dan penganggaran Indonesia agar sesuai dengan teori.

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This research analyzes the performance-based budgeting procedure which are implemented in Indonesia, ministries and institutions. This is a qualitative research which use descriptive designs. The regulations are collected from Indonesia government website. Procedures and regulations are analyzed development and their suitability with the theory.

This research concludes that, several document format can be improved by adding performance indicator compared the budget. The research also concluded that addition of other components necessary to make the planning and budgeting documents fit the theory."