SILABUS
Nama Matakuliah
Kode Matakuliah
Jumlah SKS
Semester
Prasyarat
Pengajar
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MANAJEMEN KINERJA BISNIS
EA 4326
3 ( tiga )
6 (enam )
Akuntansi Manajemen (EK4237)
Josua Tarigan, SE, MBA, CMA, CFP, CSRS
DESKRIPSI
Setelah mengikuti mata kuliah ini mahasiswa akan memiliki pandangan yang menyeluruh
tentang hubungan antara kinerja manajemen dengan berbagai aktivitas operasional sesuai dengan
strategi bisnis perusahaan. Pandangan menyeluruh ini akan berguna untuk mengelola dan
meningkatkan kinerja bisnis.
BAHAN BACAAN
1. Gary Cokins, 2009, Performance Management: Integrating Execution, Methodologies, Risk,
and Analytics, Wiley, John & Sons, Incorporated.
2. Modul by Josua Tarigan, UK Petra
SISTEM PEMBELAJARAN DAN PENILAIAN
Sistem Pembelajaran
Pertemuan ini berupa kombinasi antara pengajaran dosen di kelas, tanya jawab, dan tugas
proyek.
Sistem Penilaian
Sistem penilaian perkuliahan adalah sebagai berikut :
Kehadiran dalam perkuliahan
1. Tes 1
2. Ujian Tengah Semester
3. Ujian Akhir Semester
4. Case Project
: minimal 75% dari total pertemuan
: 20%
: 25%
: 25%
: 30%
JADWAL KULIAH
Pertemuan
Topik
Referensi
1
INTRODUCTION
 Rules for Ensuring Poor Performance.
 Performance Management: Myth or Reality?
 What Will Be the Next New Management
Breakthrough?
 The Future: Enterprise Risk-Based Performance
Management
PERFORMANCE MANAGEMENT
OVERVIEW
 Why the High Interest in Performance
Ch 1, 2 & Handout
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BUSINESS ACCOUNTING PROGRAM
2
3
4
5
Management Now?
 Human Capital and Workforce Management: Art
or Science?
 Tipping Point for Performance Management.
 An Interview with a CEO You Might Want to
Work For.
 Does ‘‘A Word to the Wise’’ Mean Ignore the
Dummies?
PERFORMANCE MANAGEMENT SUPPORTS
BUSINESS INTELLIGENCE AND DECISION
MAKING.
 How Do Business Intelligence and Performance
Management Fit Together?
 CEO’s Targeted Financial Return: A Goal or a
Wish?
IMPLEMENTING PERFORMANCE
MANAGEMENT.
 First Barrier to Performance Management: How
Do We Get Started?
 Where Do You Begin Implementing
Performance Management?
 The Many Rooms of the Organization Mansion.
 Accountability and Incentives for Rewards: How
Disconnected Are They?
 Why Do You Have to Be a Sociologist to
Implement Performance Management?
STRATEGY MAPS, THE BALANCED
SCORECARD, AND DASHBOARDS
 The Promise and Perils of the Balanced
Scorecard.
 How Are Balanced Scorecards and Dashboards
Different?
 When Performance Management Becomes
Surgery.
Company Case: Adidas
FINANCIAL PERFORMANCE
MANAGEMENT (FINANCIAL
PERSPECTIVE)
 Do Accountants Lead or Mislead?
 Confusion with Managerial Accounting.
 What Is Broken about Budgeting?
Put Your Money Where Your Strategy Is.
PERFORMANCE MANAGEMENT AND
SHAREHOLDER WEALTH CREATION.
 Can Performance Management Accomplish
What Einstein Could Not?
 Why Do Capital Market Organizations
Underachieve Their Planned ROI?
Will Private Equity Funds Turbocharge
Applying Performance Management?
Company Case: Coca Cola
CUSTOMER VALUE MANAGEMENT
(CUSTOMER PERSPECTIVE)
 From Working for the Boss to Working for the
Ch 3, 4 & Handout
Ch 5 & Adidas Co &
Handout
Ch 6, 8 & Coca Cola
& Handout
Ch 7, 9 & Starbuck &
Handout
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BUSINESS ACCOUNTING PROGRAM
6
7
8
9
10
11
12
13
Customer.
 How Profitable to Us Is Each Customer Today—
and Tomorrow?
 Optimizing Customer Lifetime Economic Value.
ENVIRONMENTAL PERFORMANCE
MANAGEMENT.
 Social and Environmental Performance
Management.
 How Is a Chief Financial Officer Affected by the
Sustainability Movement?
Company Case: Strabuck
Handout & McD &
INTERNAL BUSINESS PROCESS &
Handout
LEARNING GROWTH PERSPECTIVE
Company Case: McD
Harvard Business
Case Presentation: CitiBank-Performance
School Case #9-198Evaluation
048
Harvard Business
Case Presentation: The Boston Beer Company
School Case #9-196138
Harvard Business
Case Presentation: Sears, Roebuck & Co
School Case #9-101011
Kellog School of
Case Presentation: Starbucks Growth
Management Case
#KEL 665
Harvard Business
Case Presentation: Charles Schwab & Co., Inc
School Case #5-508064
Case Presentation: CitiBank-Credit Card in Asia Harvard Business
School Case #5-595104
Harvard Business
Case Presentation: Gillette Indonesia
School Case #5-598086
Case Project. Mahasiswa diminta secara kelompok untuk menganalisa dan membahas kasus
terkait Manajemen Kinerja Bisnis dari Harvard Business School ataupun Kellog Scholl
Management. Kasus ini merupakan kasus yang sangat komprehensif dan kompleks. Mahasiswa
diminta untuk mempersiapkan dengan baik untuk analisa laporan dan presentasi yang dilakukan.
Oleh karena itu proyek ini memiliki bobot 30% dari total penilaian. Satu kelompok akan
bertugas sebagai pembahas, namun akan melibatkan kelompok yang lain dalam diskusi. Akan
terdapat nilai sendiri untuk diskusi. Oleh karena itu kelompok yang bukan pembahas juga harus
benar-benar terlibat dalam diskusi yang ada.
Laporan saudara dibuat dalam bentuk Ms Word dan juga power point. Untuk MsWord spasi 1.5
dan font 12. Penilaian berdasarkan:
 Nilai presentasi & tanya jawab: 30%
 Analisa dalam Ms Word: 50%
 Diskusi: 20%
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BUSINESS ACCOUNTING PROGRAM