ANALISIS PENGUKURAN KINERJA LEMBAGA KEBIJAKAN PENGADAAN BARANG/JASA PEMERINTAH MENGGUNAKAN BALANCED SCORECARD DALAM RANGKA PERCEPATAN PENGADAAN DIGITAL

Putri, Haniyah Berliana (2025) ANALISIS PENGUKURAN KINERJA LEMBAGA KEBIJAKAN PENGADAAN BARANG/JASA PEMERINTAH MENGGUNAKAN BALANCED SCORECARD DALAM RANGKA PERCEPATAN PENGADAAN DIGITAL. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pengukuran kinerja di sektor publik merupakan aspek krusial dalam memastikan efektivitas pelaksanaan tugas dan fungsi organisasi pemerintahan, termasuk Direktorat Sistem Pengadaan Digital pada Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP) yang berperan strategis dalam percepatan transformasi digital pengadaan barang dan jasa. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja di Direktorat Sistem Pengadaan Digital menggunakan pendekatan Balanced Scorecard guna menilai keselarasan indikator kinerja dengan visi dan misi organisasi. Hasil penelitian menunjukkan bahwa pengukuran kinerja lebih dominan pada perspektif internal process, dengan fokus pada optimalisasi sistem informasi, integrasi layanan digital, dan standarisasi tata kelola LPSE, sementara perspektif customer juga penting dalam menilai efektivitas layanan pengguna dan pemanfaatan sistem oleh stakeholder. Namun, perspektif learning & growth dan financial belum secara eksplisit tercermin dalam indikator kinerja yang diterapkan, menunjukkan perlunya peningkatan dalam pengukuran aspek pengembangan kapasitas pegawai dan efektivitas pengelolaan anggaran. Berdasarkan temuan ini, penelitian merekomendasikan penguatan indikator kinerja yang lebih komprehensif dengan memasukkan aspek pengembangan sumber daya manusia dan efektivitas keuangan berbasis outcome, sehingga sistem pengukuran kinerja dapat lebih akurat dalam mendukung pencapaian tujuan strategis organisasi. Kata kunci: Balanced Scorecard, pengukuran kinerja, indikator kinerja Abstract Performance measurement in the public sector is a crucial aspect of ensuring the effectiveness of government organizations' duties and functions, including the Directorate of Digital Procurement Systems at the Government Goods/Services Procurement Policy Agency (LKPP), which plays a strategic role in accelerating the digital transformation of procurement for goods and services. This study aims to analyze performance measurement in the Directorate of Digital Procurement Systems using the Balanced Scorecard approach to assess the alignment of performance indicators with the organization's vision and mission. The results indicate that performance measurement is predominantly focused on the internal process perspective, emphasizing the optimization of information systems, integration of digital services, and standardization of LPSE governance. Meanwhile, the customer perspective is also important in evaluating the effectiveness of user services and system utilization by stakeholders. However, the learning & growth and financial perspectives are not explicitly reflected in the applied performance indicators, suggesting a need for improvement in measuring employee capacity development and budget management effectiveness. Based on these findings, the study recommends strengthening performance indicators to be more comprehensive by including aspects of human resource development and outcome-based financial effectiveness, so that the performance measurement system can more accurately support the achievement of the organization's strategic objectives. Keywords: Balanced Scorecard, performance measurement, performance indicators

Item Type: Thesis (Skripsi)
Subjects: PKN STAN Subject Area > Akuntansi Manajemen
600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
Divisions: 62303 Diploma IV Akuntansi Sektor Publik
Depositing User: Perpustakaan PKN STAN
Date Deposited: 27 Oct 2025 03:23
Last Modified: 27 Oct 2025 03:23
URI: http://eprints.pknstan.ac.id/id/eprint/2886

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