Penilaian Kinerja Bank XYZ Dengan Pendekatan Balanced Scorecard Era Pandemi Covid 19

Abstract

Industri bisnis perbankan syariah harus memiliki manajemen kinerja yang maksimal sebagai penunjang produktivitas yang optimal. Perbankan syariah juga perlu melakukan penilaian kinerjaguna mengevaluasi serta mengambil keputusan manajemen untuk meningkatkan kinerja sehingga dapat meningkatkan produktivitas perusahaan. Kinerja bank syariah di Indonesia akibat pandemi covid 19 mengalami penurunan. Hal ini menarik peneliti melakukan penelitian yang bertujuan untuk meneliti penilaian kinerja Bank XYZ era pandemi covid 19 sebagai bank syariah pertama di indonesia dan pengaruh perspektif pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan terhadap perspektif keuangan Bank XYZ . Metode penelitian yang digunakan dengan pendekatan balanced scorecard dan analisis regresi berganda. Alat analisis yang digunakan adalah software microsoft excel dan SPSS. Data yang digunakan adalah data primer berupa kuesioner dan wawancara serta data sekunder berupa laporan keuangan tahun 2008-2021. Hasil penelitian menunjukkan bahwa Penilaian kinerja Bank XYZ dengan metode balanced scorecard saat era pandemi masih dibawah skor maksimal 4. Hal ini karena indikator keuangan ROA, ROE, FDR, NPM, dan NPF Bank XYZ masih dalam kategori belum ideal, indikator pelanggan kepuasan pelanggan, pertumbuhan pelanggan, profitabilitas konsumen, dan market share belum maksimal, indikator proses bisnis internal pertumbuhan bisnis growth rate kantor dan ATM masih kurang diimbangi dengan inovasi, serta indikator pembelajaran dan pertumbuhan kepuasan karyawan, produktivitas karyawan, dan turnover employee belum efisien. Pengaruh perspektif pelanggan terhadap perspektif keuangan adalah negatif dimana semakin tinggi perspektif pelanggan maka akan menurunkan perspektif keuangan dalam indikator dana pihak ketiga yang akan disalurkan melalui pembiayaan. Pengaruh perspektif proses bisnis internal terhadap perspektif keuangan adalah negatif dimana semakin tinggi perspektif proses bisnis internal maka akan menurunkan perspektif keuangan dalam indikator jumlah kantor dan ATM guna efesiensi beban operasional. Pengaruh perspektif pembelajaran dan pertumbuhan terhadap perspektif keuangan adalah positif dimana semakin tinggi perspektif pembelajaran dan pertumbuhan maka akan meningkatkan perspektif keuangan dalam indikator produktivitas karyawan.

The Islamic banking business industry must have maximum performance management to support optimal productivity. Islamic banking also needs to conduct performance appraisals to evaluate and make management decisions to improve performance so as to increase company productivity. The performance of Islamic banks in Indonesia due to the Covid 19 pandemic has decreased. This is interesting for researchers to conduct research that aims to examine the performance appraisal of Bank XYZ during the Covid 19 pandemic as the first Islamic bank in Indonesia and the influence of the customer perspective, internal business processes, and learning and growth on the financial perspective of Bank XYZ . The research method used is the balanced scorecard approach and multiple regression analysis. The analysis tools used are Microsoft Excel and SPSS software. The data used is primary data in the form of questionnaires and interviews as well as secondary data in the form of financial reports for 2008-2021. The results showed that the performance assessment of Bank XYZ using the balanced scorecard method during the pandemic era was still below the maximum score of 4. This was because the financial indicators ROA, ROE, FDR, NPM and NPF of Bank XYZ were still in the not ideal category, indicators of customer satisfaction , customer growth, consumer profitability, and market share have not been maximized, internal business process indicators for office and ATM business growth rates are still not matched by innovation, and learning and growth indicators for employee satisfaction, employee productivity, and employee turnover have not been efficient. The influence of the customer perspective on the financial perspective is negative where the higher the customer perspective, the lower the financial perspective in the indicator of third party funds that will be channeled through financing. The influence of the internal business process perspective on the financial perspective is negative where the higher the internal business process perspective, the lower the financial perspective in the number of offices and ATM indicators for operational expense efficiency. The influence of the learning and growth perspective on the financial perspective is positive where the higher the learning and growth perspective will increase the financial perspective in employee productivity indicators.