Penggunaan Informasi
Akuntansi Pertanggungjawaban
• Penilaian Kinerja : produktifitas, BSc, EVA, TQM
Penilaian Kinerja


Adalah
penentuan
secara
periodik
efektivitas
operasional suatu organisasi, bagian organisasi, dan
karyawannya berdasarkan sasaran, standar, dan kriteria
yang telah ditetapkan sebelumnya.
Informasi akuntansi yang dihubungkan dengan individu
yang memiliki peran tertentu dalam organisasi yang
dijadikan dasar penilaian kinerja merupakan Informasi
Akuntansi Pertanggungjawaban.
Manfaat Penilaian Kinerja





Pengelolaan organisasi secara efektif dan
efisien melalui pemotivasian karyawan secara
maksimum
Pengambilan keputusan
Pengidentifikasian kebutuhan pelatihan dan
pengembangan karyawan
Penyediaan umpan balik dalam penilaian kinerja
Penyediaan suatu dasar bagi distribusi
penghargaan.
Tahapan Penilaian Kinerja

Tahap Persiapan ;
Penentuan daerah pertanggungjawab dan manajer yang
bertanggungjawab;
Penetapan kriteria yang dipakai untuk mengukur kinerja
Pengukuran Kinerja sesungguhnya

Tahap Penilaian ;
Pembandingan kinerja sesungguhnya dengan sasaran yang telah
ditetapkan sebelumnya
Penentuan
penyebab
timbulnya
penyimpangan
kinerja
sesungguhnya dari yang ditetapkan dalam standar
Penegakan perilaku yang diinginkan dan tindakan yang digunakan
untuk mencegah perilaku yang tidak diinginkan
Tipe Pusat
Pertanggungjawaban
Pusat Pendapatan; wewenang
mengendalikan pendapatan
 Pusat Biaya; diukur dengan atas dasar
biaya
 Pusat Laba; wewenang mengendalikan
pendapatan dan biaya
 Pusat Investasi; menghubungkan laba
dengan investasi ybs

Alat Pengukur Kinerja
Produktivitas
 Balanced Scorecard
 Economic Value Added
 Total Quality Management (merupakan
alat/strategi untuk meningkatkan kinerja)

Produktivitas
Definisi Produktivitas

Produktivitas
berhubungan
dengan
produksi keluaran secara efisien dan
terutama ditujukan kepada hubungan
antara keluaran dengan masukan yang
digunakan untuk menghasilkan keluaran
tersebut
Produktivitas…..
Produktivitas
Parsial;
merupakan
pengukuran produktivitas untuk satu
masukan pada suatu saat, dengan cara
membandingkan
keluaran
dengan
masukannya
 Produktivitas
Total;
merupakan
pengukuran produktivitas untuk seluruh
masukan pada suatu saat

Balanced Scorecard
Pengertian



Sistim penilaian kinerja yang
menunjang kelangsungan
hidup dan sustainability of
growth perusahaan
Sistim penilaian kinerja yg
dikembangkan berdasarkan
strategi perusahaan
Sistim penilaian kinerja yang
mengintegrasikan aspek
finansial dengan aspek lain yg
penting bagi perusahaan
Pengertian


Basic Philosophy of Control:
 Jika anda tidak bisa mengukur, maka Anda
tidak bisa mengendalikannya
 If you cannot measure, you cannot control
Target control: mengarahkan keputusan dan
perilaku agar menunjang pelaksanaan strategi
Aspek Kinerja yg Diukur
Financial
Internal Business
Customer
Learning & Growth
Aspek Kinerja yg Diukur
Financial
Customer
Visi &
Strategi
Learning & Grwth
Internal Business
WHY “Balanced”?
The Balanced Scorecard
menjabarkan strategi ke dalam
sistim yg tergintegrasi yg
mencakup:
 Outcomes (lag indicators)
and Performance drivers
(lead indicators)
 Internal and External
Perspectives
 Qualitative and Quantitative
Information
 Limited number of indicators
BSC Concept
BSC Overview
Scorecard (kartu skor) adalah kartu yang digunakan untuk mencatat skor
performance seseorang. Kartu skor juga dapat digunakan untuk
merencanakan skor yang hendak diwujudkan oleh seseorang di masa depan.
Balanced
Scorecard
Kata balanced (berimbang) berarti adanya keseimbangan antara
performance keuangan dan non-keuangan, antara performance jangka
pendek dan performance jangka panjang, dan antara performance
yang bersifat intern dan performance yang bersifat ektern.
TAHAP-TAHAP MANAJEMEN
STRATEGIK
Perumusan Strategi
Pada 1993-1995,
Balanced Scorecard
diterapkan dalam
perencanaan strategik
Perencanaan Strategik
Penyusunan Program
Penyusunan Anggaran
Pengimplementasian
Pemantauan
Pada tahun 1990-1992,
Balanced Scorecard
digunakan sebagai alat
pengukur kinerja
eksekutif
BSC sebagai Alat
Perencanaan dan
Pengukuran
Kinerja
Alat
trendwatching
SWOT analysis,
envisioning, dan
pemilihan strategi
Hasil
Trendwatching
PERUM USAN
STRATEGI
SWOT Analysis
Visi, Tujuan,
dan Strategi
M isi, Keyakinan
Dasar, dan Nilai Dasar
Diterjemahkan
Strategi
Alat
penerjemahan
Diterjemahkan
Diterjemahkan
PERENCANAAN
STRATEGIK
Sasaran
Strategik
K
C
PB PP
Inisiatif
Strategik
C
PB
PP
Dijabarkan
PENYUSUNAN
PROGRAM
Program
C
PB PP
Dijabarkan
PENYUSUNAN
ANGGARAN
Anggaran
C
PB PP
Alat alokasi
sumber daya
jangka panjang
S IS TEM MANAJEMEN
S TRATEGIK BERBAS IS
BALANCED S CORECARD
S IS TEM PENGELOLAAN
KINERJA PERS ONEL
S istem Perumusan
S trategi
S istem Perencanaan
S trategik Berbasis
Balanced S corecard
Perencanaan
Kinerja yang
Hendak Dicapai
Perusahaan
Penetapan Peran
dan Kompetensi
Inti Personel
S istem Penyusunan
Program
S istem Penyusunan
Anggaran
Pendesainan
Penghargaan
Berbasis Kinerja
S istem
Pengimplementasian
Pengukuran dan
Penilaian Kinerja
S istem Pemantauan
Pendistribusian
Penghargaan
Berdasarkan Hasil
Penilaian Kinerja
BSC BASED
INTEGRATED
PERFORMANCE
MANAGEMENT
SYSTEM
PERSPEKTIF
KEUANGAN
TANGIBLE
ASSETS
Long-Term Shareholder Value
PERSPEKTIF
CUSTOMER
PERSPEKTIF
PROSES
PERSPEKTIF
PEMBELAJARAN DAN
PERTUMBUHAN
CUSTOMER
VALUE
Customer Value Proposition
(More Value-Added)
Operations
Management
Processes
Customer
Management
Processes
Innovation
Processes
Regulatory and
Social
Processes
Process that
produce and
deliver
products and
services
Process that
enhance
customer
value
Process that
create new
products and
services
Process that
improve
community
and the
environment
Human Capital
Information
Capital
Skills
Training
Knowledge
Systems
Databases
Networks
Organization
Capital
Culture
Leadership
Alignment
Teamwork
VALUECREATING
PROCESS
INTANGIBLE
ASSETS
Financial
ROCE
Customer
Customer
Loyality
On-time delivery
Internal/Business/Process
Process
Quality
Process Cycle
Time
Learning and Growth
Employee
Skills
BSC Concept
BSC Perspectives
Model

Visi


Gambaran mengenai
masa depan
perusahaan (yg lebih
baik dari saat ini): 20 –
30 tahun lagi
perusahaan ini seperti
apa?
Tujuan jangka panjang,
cita-cita yang akan
diwujudkan
Progress yang akan
dicapai perusahaan di
masa yang akan datang
Pengertian Strategi


Penentuan tujuan jangka panjang
beserta cara untuk mencapainya,
serta alokasi sumber daya yang
dibutuhkan untuk
melaksanakannya
Cara, metoda, pendekatan, upaya
yang akan dipakai untuk
memenangkan persaingan
TANTANGAN OLIMPIADE
Marylin king
Jika anda punya gairah dan visi, tetapi tanpa
aksi
Anda Melamun
Jika anda punya visi dan aksi, tanpa gairah
Anda akan serba tanggung,
Jika anda punya gairah dan aksi, tetapi tanpa
visi
Anda akan sampai di tempat yang keliru
ANOTHER PERFORMANCE MANAGEMENT FRAMEWORK
Vision
perspectives
Financial
Customer
Vision
Internal &
Business
Procesess
Learning
& Growth
Strategic
Aims
Critical
Success
Factors
Strategic
Measures
Action
Plan
Strategic Map
Maximize Financial Returns
FI
Increase Revenue Growth
Increase New Revenue Sources
Increase Market Share
Productivity
Increase Cust. Val. Prop (CVP)
Increase Price
Improve Cost Structure
Maintain Profit Margin
Reduce Admin Cost
Trusted, Friendly, convenient and affordable
CU
Easy Parking
IP
Quality furniture
Sufficient staff in
shop at all times
No item in selection at over 250$
a month financing
LG
Friendly and welcoming staff
Fast credit approval
Handle credit
requests in 10
minutes
Delivery within 24 hrs
Deliver the right
product to the right
address within 18 hrs
Keep quality complaints
at minimum
All staff members through selection training
All staff members through Basic Sales Training
Reduce Avg W/H VAlue
Popular Model Only
Available and knowledgeable staff
Affordable Financing
Improve Asset Utilization
All staff members through
SWA Operating Training
Professional
service and complaint
handling
Handle all complaints on the spot
Reduce no of items in selection
4 week selection
turn - over max
Reduce a number of admin employees
Using Technology to improve process effectiveness
BALANCE SCORECARD - STRATEGIC VIEW
Balance
scorecard
Internal
Financial*
Customer Innovation
business perspective perspective & Learning
Staff: Our staff is our biggest
asset
Customer: Our success rest on
satisfying consumer need
Innovation: Innovation is our
key to future growth
Excellence: Excellence is our
way of life
Strategic Objectives & Measures
FI
Strategic Objectives
Measures
Maximize Financial Returns
IRR, NPV
ROCE
Revenue Growth (%)
Revenue Growth
Increase New Revenue Sources
Increase Market Share
Increase CVP
Increase Price
Maintain Profit Margin
Productivity
Improve Cost Structure
Reduce Admin Cost
Improve Asset Utilization
Reduce Average Warehouse Value
Market Share (%)
PriceGrowth (%)
Profit Margin (%)
Admin Cost ($)
Average Warehouse Value ($)
Strategic Objectives & Measures
Strategic Objectives
Measures
CU “Trusted, friendly, convenient and affordable”
Friendly and welcoming staff
Available and knowledgeable staff
Professional service & complaint handling
Easy parking
Delivery within 24 hrs
Fast credit approval
Quality furniture
Affordable financing
Popular Models Only
Customer Staff Friendlyness Rating (%)
Customer Staff Availabity Rating (%)
Customer Staff Knowledge Index (%)
Customer Service Level Index (%)
Customer Parking Availability Index (%)
Customer Delivery Rating (%)
Customer Credit Approval Rating (%)
Customer Furniture Quality Rating (%)
Customer Financing Rating (%)
Customer Selection Rating (%)
Strategic Objectives & Measures
IP
Strategic
Objectives
Measures
Sufficient staff in shop at all times
Handle all complaints on the spot
Always a free parking spot
Deliver the right products to the right
address within 18 hrs
Handle credit requests in 10 minutes
Keep quality complaints at minimum
No item in selection at over 250$ a month
financing
4 week selection turn-over max.
Reduce no of un-pop. of items in selection
Staff in Shop (#.)
Complaint Handled on the spot (%)
Hours with no parking spot available (hours)
No. of products deliver more than 18 hrs (#)
Credit Request Handled in 10 minutes (%)
Quality complaint per 100 purchases (#)
Items with more than $250 per month financing
(#)
No. of items above 4 week turn-over limit (#)
No. of un-pop items in selections (#)
Strategic Objectives & Measures
Strategic Objectives
LG All staff members through Basic Sales
Training
All staff members through Selection Training
Reduce number of admin employees
Using Technology to improve process
effectiveness
All staff members through SWA Operating
Training
Note: SWA = Store Workflow Automation
Measures
Percentage of employees with Basic Sales
Training Certificate (%)
Percentage of employees with current
Selection Certificate (%)
Number of Admin Employees (#)
Percentage of Overhead Cost Reduction (%)
Cost Effectiveness (%)
Percentage of employees with SWA
Certificate
Key BSC terminology
Strategy Map: Diagram of the
cause-and-effect relationships
between strategic objectives
Strategic Theme:
Operating Efficiency
Financial
Profitability
Fewer planes
More
customers
Statement of
what strategy
must achieve
and what’s
critical to its
success
How success
in achieving
the strategy
will be
measured and
tracked
Objectives
Measurement
Target
• On Ground Time
• On-Time
• 30 Minutes
• 90%
The level of
performance
or rate of
improvement
needed
Key action
programs
required to
achieve
objectives
Customer
Flight
Is on time
Internal
Lowest
prices
• Fast ground
Fast ground
turnaround
Learning
Ground crew
alignment
turnaround
Departure
Initiative
• Cycle time
optimization
Balanced Scorecard Example
Strategic Theme:
Operating Efficiency
Financial
Profitability
Fewer Planes
Customer
Flight
Is on Time
More
Customers
Lowest
Prices
Objectives
• Profitability
• More
Customers
• Fewer planes
• Flight is on •
time
Lowest prices
• Fast ground
Internal
Fast Ground
Turnaround
turnaround
alignment
Ground Crew
Alignment
• Market Value
• Seat Revenue
• Plane Lease
•
•
Cost
FAA On Time
Arrival Rating
Customer
Ranking (Market
Survey)
Target
Initiative
• 30% CAGR
• 20% CAGR
• 5% CAGR
• #1
• #1
• Quality
•
management
Customer
loyalty
program
• On Ground Time • 30 Minutes • Cycle time
• On-Time
• 90%
optimization
Departure
• Ground crew
Learning
Measurement
program
• % Ground crew • yr. 1
trained
• % Ground crew
stockholders
70%
yr. 3 90%
yr. 5 100%
• ESOP
• Ground crew
training
Contoh Pengembangan
Measures
Strategic Planning with BSC
Customer Value Proposition
Generic Customer Value Propositions (CVP)
or differentiating strategies:
1. Product Leadership
2. Customer Intimacy
3. Operational Excellence
Strategic Planning with BSC
Customer Value Proposition
STRATEGY
PRODUCT
LEADERSHIP
CUSTOMER
INTIMACY
OPERATIONAL
EXCELLENCE
Innovation
Processes
Customer
Management
Processes
Operational
Processes
Invention
Product Development
Exploitation
(speed to market)
Solution Development
Customer Service
Relationship
Management
Advisory Services
Supply Chain Management
Operations Efficiency: Cost,
Quality, Cycle time
Capacity Management
Strategic Planning with BSC
Customer Value Proposition
The Customer Value
Proposition
Value
Functionality
Product/Service
Attributes
Quality
Image
Price
Time
Relationship
Strategic Planning with BSC
Customer Value Proposition
Product Leadership Strategy
Product/Service Attributes
Time
Relationship
Brand
Functionality
Unique products and
Services that “push the envelope”
Image
Differentiator
Basic
Requirement
“The Best
Product”
Strategic Planning with BSC
Customer Value Proposition
Customer Intimacy Strategy
Product/Service Attributes
Relationship
Service
Differentiator
Basic
Requirement
Relationship
Personal service tailored to
produce results for customer
and build long-term relationships
Image
Brand
“Trusted
Brand”
Strategic Planning with BSC
Customer Value Proposition
Operational Excellence Strategy
Product/Service Attributes
Price
Quality
Time
Relationship
Brand
Selection
Quality and selection in key categories with
unbeatle prices
Image
Differentiator
Basic
Requirement
“Smart
Shopper”
Strategic Planning with BSC
Customer Value Proposition for
Popular Furniture Malls?
“Trusted, friendly, convenient and affordable”
Customer Intimacy Strategy
Product/Service Attributes
Relationship
Service
Quality furniture
Relationship
Friendly and welcoming staff, Available
and knowledgeable staff, Professional
service and complaint handling, Easy
parking, Delivery within 24 hrs, Fast
credit approval, Affordable financing
Image
Brand
“Trusted
Brand”
Strategic Planning with BSC
Internal Process Value Chain
Innovation
Processes
Customer
Management
Processes
Strategic Planning with BSC
Strategic Planning with BSC
Popular Furniture Malls, Singapore
Strategy: Revenue Growth & Productivity with Customer Intimacy
Strategic Objectives in Financial Perspective :
Maximize Financial Returns
Increase Revenue Growth
Increase New
Revenue Sources
Increase Market
Share
Increase Cust.
Val. Prop (CVP)
Increase
Price
Increase Productivity
Improve Cost
Structure
Maintain
Profit Margin
Reduce
Admin Cost
Improve Asset
Utilization
Reduce Avg
W/H Value
Contoh Basic BSC
Strategy: Revenue Growth & Productivity with Customer Intimacy
Strategic Objectives in Customer Perspective :
“Trusted, friendly, convenient and affordable”
Friendly and welcoming staff
Available and knowledgeable staff
Professional service and complaint handling
Easy Parking
Delivery within 24 hrs
Fast credit approval
Quality Furniture
Affordable Financing
Popular Model Only
Strategic Planning with BSC
BSC: Network Sebab - Akibat
Cause Effect Diagram in Financial and Customer Perspectives :
Maximize Financial Returns
Increase Revenue Growth
FI
Increase New
Revenue Sources
Increase Market
Share
CU
Increase Cust.
Val. Prop (CVP)
Increase
Price
Productivity
Improve Cost
Structure
Maintain
Profit Margin
Reduce
Admin Cost
“Trusted, friendly, convenient and affordable”
Improve Asset
Utilization
Reduce Avg
W/H Value
Popular Model Only
Strategic Map
Maximize Financial Returns
Increase Revenue Growth
Productivity
FI
Increase New Revenue
Sources
Increase Market Share
Increase Cust. Val. Prop
(CVP)
Increase Price
Improve Cost Structure
Maintain Profit Margin
Improve Asset Utilization
Reduce Admin Cost
“Trusted, friendly, convenient and affordable”
CU
Affordable Financing
Sufficient staff in
shop at all times
IP
Quality Furniture
Friendly and welcoming staff
Fast credit approval
Handle credit
requests in 10
minutes
Delivery within 24 hrs
Deliver the right
products to the right
address within 18 hrs
Always a free parking spot
No item in selection at over 250$ a month financing
LG
Popular Model Only
Available and
knowledgeable staff
Easy Parking
Keep quality complaints
at minimum
All staff members through Selection Training
All staff members through Basic Sales Training
Reduce Avg W/H Value
All staff members through
SWA Operating Training
Professional service
and complaint
handling
Handle all complaints on the spot
Reduce no. of items in selection
4 week selection
turn-over max.
Reduce number of admin employees
Using Technology to improve process effectiveness
3 Phases of the BSC Project
Development Phase
- Multi-discipline team
- Creation of Strategy Map
February
April
Implementation Phase
- Strategic Board reporting Package
- Cascade message to all staff
August
August
Monitoring Phase
- Change control
- Embed into regular meetings
October
Economic Value Added
NILAI TAMBAH EKONOMI (EVA)

Nilai tambah ekonomi atau economic value added
(EVA) adalah perbedaan antara laba operasi setelah
pajak dan total biaya modal, termasuk biaya modal
ekuitas

EVA adalah estimasi nilai yang dihasilkan
manajemen selama setahun berjalan

EVA sangat berbeda dengan laba akuntansi, karena
tidak membebankan biaya penggunaan atas modal
ekuitas

Economic value added (EVA) is
after-tax operating profit minus the
total annual cost of capital.
EVA = After-tax operating income –
(Weighted average cost of capital x
Total capital employed)
EVA Example
Suppose
that Mahalo, Inc., had after-tax
operating income last year of $900,000.
Three sources of financing were used by
the company: $2 million of mortgage bonds
paying 8 percent interest, $3 million of
unsecured bonds paying 10 percent
interest, and $10 million in common stock,
which was considered to be no more or
less risky than other stocks. Mahalo, Inc.
pays a marginal tax rate of 40 percent.
Weighted Average Cost of Capital
Amount
Weighted
Percent x After-Tax Cost =
Cost
Mortgage
bonds
$ 2,000,000
0.133
Unsecured
bonds
3,000,000
0.200
Common
stock
10,000,000
0.667
Total
$15,000,000
Weighted average cost of capital
0.048
0.006
0.060
0.012
0.120
0.080
0.098
EVA Example
Mahalo’s
After
tax operating income
Less:
EVA

EVA is calculated as follows:
Cost of capital
$900,000
784,000
$116,000
Total Quality Management
(merupakan alat/strategi untuk
meningkatkan kinerja)
PENGERTIAN TENTANG
MANAJEMEN MUTU TERPADU (MMT)
ATAU
TOTAL QUALITY MANAGEMENT (TQM)

MMT = Total Quality Management (TQM)
 Total = Semua Hal/Aspek, dan
Orang dalam Organisasi.
Oleh Semua
 Manajemen konvensional yang dimanej 3M (Men,
Money, Materials).
 Dengan TQM yang dimanej adalah quality atau
mutu dari barang dan/atau jasa yang dihasilkan.
57
 MMT adalah suatu pola manajemen yang berisi
prosedur- prosedur kerja agar dalam organisasi
setiap orang mau berusaha bekerja keras secara
terus menerus memperbaiki jalan menuju sukses.
 MMT bukanlah seperangkat peraturan dan
ketentuan yang kaku dan harus diikuti, melainkan
seperangkat prosedur dan proses untuk
memperbaiki kinerja dan meningkatkan mutu
kerja.
 MMT adalah suatu cara lain dalam mengatur kerja
orang banyak, dengan menyelaraskan kerja mereka
sedemikian rupa sehingga orang-orang itu
menghadapi
tugasnya dengan penuh semangat dan
berpartisipasi dalam perbaikan pelaksanaan
58
pekerjaan.
Tujuan utama MMT adalah meningkatkan
mutu pekerjaan, memperbaiki produktivitas
dan efisiensi.
MMT menuntut adanya perubahan sifat
hubungan antara yang mengelola (pimpinan)
dan yang melaksanakan pekerjaan. Perintah
dari atas diubah menjadi inisiatif dari bawah.
Tugas pimpinan tidak hanya memberi
perintah, tetapi mendorong dan memfasilitasi
perbaikan mutu pekerjaan yang dilakukan
oleh anggota/bawahannya.
59

Penerapan MMT meliputi lima unsu
utama :
1. Arah & Sistem Manajemen.
2. Pemberdayaan Sumberdaya Manusia.
3. Fokus pada Pelanggan.
4. Pengambilan Keputusan selalu berdasarkan Fakta / Data.
5. Penggunaan Teknologi yang Tepat
untuk mendukung Unsur yang lain.
60
Sumber:


Mulyadi, Balanced Scorecard: Konsep, Evolusi Perkembangan, Dan
Keunggulannya, Ppak Fe Universitas Gadjah Mada, Maret 2007
Riyanto, Bambang. Balance Scorecard. Presentasi Pp