Desain Pengukuran Kinerja pada PT XYZ dengan Kerangka Sustainability Balanced Scorecard Berbasis Nilai

Abstract

Fluktuasi produksi karet dan tuntutan praktik keberlanjutan mendorong PT XYZ untuk memiliki sistem pengukuran kinerja yang terintegrasi dan berorientasi nilai. Penelitian ini mengidentifikasi indikator kinerja proses budidaya dan pengolahan, memetakannya ke kerangka Value-based Sustainability Balanced Scorecard (SBSC), serta menilai keterkaitannya dengan nilai value-driven dan dimensi Triple Bottom Line menggunakan pendekatan value-based SBSC. Metode yang digunakan adalah analisis tematik dan uji relevansi. Dihasilkan 13 indikator awal (IK1–IK13), dengan 10 indikator relevan yaitu IK1–IK9 dan IK13, sedangkan IK10–IK12 tidak relevan. Indikator relevan terutama mencerminkan dominasi nilai quality dan dimensi ekonomi, disertai kontribusi pada nilai efficiency, compliance, agility, integration, dan networking. Penelitian ini menghasilkan rancangan kerangka Value-based SBSC yang dapat menjadi dasar bagi PT XYZ dalam mengembangkan sistem pengukuran kinerja yang lebih terstruktur dan terintegrasi, serta berorientasi pada penciptaan nilai dan keberlanjutan jangka panjang.

Fluctuations in rubber production and sustainability demands encourage PT XYZ to adopt an integrated, value-oriented performance measurement system. This study identifies performance indicators for cultivation and processing, maps them into the Value-based Sustainability Balanced Scorecard (SBSC) framework, and assesses their linkages to value-driven principles and Triple Bottom Line dimensions using a value-based SBSC approach. The method used is thematic analysis with a relevance test. A total of 13 initial indicators (IK1–IK13) were generated, with 10 considered relevant (IK1–IK9 and IK13), while IK10–IK12 were not. The relevant indicators reflect the dominance of quality values and the economic dimension, along with contributions to efficiency, compliance, agility, integration, and networking. This study proposes a value-based SBSC framework that can serve as a basis for PT XYZ to develop a more structured and integrated performance measurement system, oriented toward value creation and long-term sustainability.