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ICTOM 04 – 4 konferensi internasional teknologi dan manajemen operasi591BALANCED SCORECARD UNTUK MENYELARASKAN STRATEGI DENGAN STRATEGI BISNIS PERUSAHAAN ENERGIFaisal Rachmadianto 11 sekolah bisnis manajemen ITBfaisalr@SBM-ITB.AC.idAbstrak. Dalam tulisan ini, kita melihat penggunaan Balanced Scorecard dan bagaimana hal itu dapat digunakan untuk menyelaraskan strategi dengan strategi bisnis perusahaan energi yang disebut ABC. Kita dapat menggunakan Henderson dan Venkatraman penelitian pada Model Alignment strategis dan menghubungkannya dengan Balanced Scorecard didefinisikan oleh Kaplan dan Norton dan berbagai varian seperti IT scorecard. Makalah ini menyajikan studi kasus dalam menganalisis kesejajaran antara Departemen teknologi informasi dan bisnis di sebuah perusahaan energi di Indonesia. Desain departemen TI BSC melayani perusahaan energi akan dijelaskan dan didiskusikan. Departemen TI dikategorikan sebagai bersama kelompok pendukung di perusahaan ini. Unit bisnis ABC adalah salah satu produsen energi terbesar di Indonesia dan departemen TI memainkan peran penting untuk mencapai strategi bisnis. Kami terkait Balanced Scorecard dengan mereka saat ini strategi, tujuan, sasaran, dan pengukuran pada kedua sisi bisnis dan IT perusahaan untuk melihat apakah mereka memiliki kesejajaran antara bisnis dan TI. Hasil studi kasus analisis terdiri dari peninjauan terhadap model alignment strategis dan terhadap Balanced Scorecard. Masa depan kesejajaran penelitian bisa mengambil metode lain daripada balanced scorecard untuk menganalisis kesejajaran antara itu dan bisnis. Di masa depan, itu juga dapat mempertimbangkan perusahaan energi lain di luar Indonesia sehingga dapat menutupi yang lebih luas berbagai jenis industri, terutama dalam industri energiKata kunci: Kesejajaran, Balanced scorecard, pengukuran model, manajemen TIPengenalanKelangsungan hidup bahkan tidak sukses telah menjadi tantangan utama dalam lingkungan bisnis yang kompetitif dan bergolak. Strategi fondasi dasar bahwa jenis bisnis harus mengikuti adalah untuk menyelaraskan teknologi informasi (TI) dengan strategi bisnis. Sebuah perusahaan harus memiliki strategi bisnis yang jelas dan menggunakan sistem ini untuk mencapai tujuan perusahaan. Selain itu, telah menjadi infrastruktur penting setiap perusahaan, tulang punggung untuk arus informasi perusahaan dan enabler atau driver dari proses bisnis.Banyak pertanyaan yang timbul dari tim bisnis mengenai nilai bisnis yang dihasilkan oleh investasi IT atau dan pen nses. Ini adalah latar belakang bahwa itu harus mengukur produktivitas bisnis. Balanced Scorecard (BSC) menyediakan metodologi untuk mengukur nilai bahwa itu dicapai (Kaplan dan Norton 1996, Maisel 1992).Banyak faktor-faktor kontekstual dan merupakan bagian dari konteks sistem informasi secara keseluruhan pengaruh konsep nilai itu sendiri. Cronk dan Fitzgerald Serikat (1997) bahwa "sebagai berbagai perspektif pada nilai mungkin moderat kedua 'sebenarnya nilai tambah kepada organisasi' oleh sistem informasi dan 'nilai ditemukan oleh proses evaluasi' mereka perlu dimasukkan dalam penilaian teknik". Itu baru saja bangkitlah perdebatan sengit pada apakah "IT matters" to perusahaan lagi karena kesulitan dalam mengelola dan mendapatkan nilai dari itu.Practitioners and researches have long observed the importance of IT-business alignment (Chan, Copeland, & Barday, 1997; Croteau & Bergeron, 2001; Henderson & Venkatraman) IT team delivers system and services that vital to the company’s strategies and operations. At the output, executives can see contributions IT makes and IT customers are more likely to welcome and utilize IT resources.Business value should not be seen as only a financial value although in the end run the final goal is certainly to generate revenue for the company. Business Value is the sum of the value provided to concerned parties, i.e. shareholders, customers/suppliers and employees. Balanced scorecard is one of the suitable framework to use because it looks at other perspectives than just the financial one. Nevertheless, it must be part of a process of evaluation to be successfulICTOM 04 – The 4th International Conference on Technology and Operations Management592The company must outline clearly its vision, mission and strategy in building a BSC. These need to be communicated and passed on to the IT department in some way (Milis and Mercken 2003, Hu and Huang 2005). This is done by defining the IT strategy in alignment with the business strategy and bringing out which projects that will support the strategy.In this article we look at the proposed design of the Balanced Scorecard and how it can be used to align business strategy and IT strategy. In particular, we have made a study of how the energy company ABC business unit uses their own scorecard method. We have related this to the Balanced Scorecard and compared how they have broken down strategies, objectives, targets and measurements on both the business and IT sides of the company to see if they have alignment between business and IT. We have analyzed the results of the case study in two parts firstly, a review against the Strategic Alignment Model and secondly, against a Balanced Scorecard as defined by Kaplan and Norton. We see how PT ABC has or has not accomplished alignment by the difficulty to breakdown IT strategies to lower levels and keeping them aligned with the business strategy.ABC Indonesia Business Unit is a business unit from global energy corporation that operate diverse energy sources from oil, gas and renewable energy in Indonesia. To adhere production sharing contract between Government of Indonesia and contractor, ABC need to report all work program and budget to government body called SKK Migas. This also make additional alignment strategy for IT team in ABC besides alignment between IT and business but also alignment between IT and government body.Many companies adopt the Balanced Scorecard but for it to gain success from an IT point of view there should be an alignment with the IT. The Balanced Scorecard for IT should be created and need to be broken down to business unit or lower level. Figure 1 show measures that is defined at each level.Figure 1. Alignment of IT with Business BSC
In this way, the whole enterprise can pull together in the same direction to achieve its business purpose. We focus on how ABC has implemented its business and IT strategy and the scorecards they have defined to follow and to propose balanced scorecard that will make better alignment.
Research Approach
We have conducted a literature review and critical analysis of the BSC and different methods used in combination with it. We have made a case study, analyzing how fine the business and IT align by linking and examining their individual balanced scorecards.
Due to information protection at company, we took ABC as company name. The author of this paper is employed by and works “inside” ABC Company. The reasons for choosing the ABC were because they had implemented scorecards on both the business and IT and never been assessed alignment between the two.
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The research methodology is fundamentally explanatory case study (Walsham 1995). All information regarding ABC Company were composed by reading different types of documents available through the author who is working at the company.
Analysis and evaluation between data sources were assisted by the widespread context access which let us reconfirm problems. This both strengthens validity and reduces prejudices. Workshops were used to confirm findings and enhance our understanding of certain problems
Theoretical framework
Business Value of Information System
There is no commonly agreed business value definition according to Grembergen in 2001. Cronk and Fitzgerald (1999) define “IS Business Value” as “the sustainable value added to the business by IS, either collectively or by individual system, considered from an organizational perspective, relative to the resource expenditure required”. Lundberg (2004) defines business value as consisting of two different types, value in the business itself and value in the form of reduced IT costs and can be calculated as the sum of four components: The cost savings after the introduction of an IT solution, Increased revenue after the introduction of an IT solution, Increases in key quality indicators used in the business, Difference in cost of IT since the change.
Business Value should be the difference in the value of the business after a change that has been made to that business. (Future Value - Current Value). This can be due to any type of change not necessarily IT. Another definition of the evaluation process given by Willcocks (1992) “is about establishing by quantitative and/or qualitative means the worth of IS to the organisation bringing into play notions of cost benefit, risk and value”. According to Cronk & Fitzgerald (1999) to understand “IS Business Value” one must first define the meaning of the term, which they do as: Value + Value for Money. They define the dimensions of Value as System, User and Business dependent. This is in line with Norton and Kaplan’s thinking with the Balanced Scorecard that there must be other dimensions than just financial ones.
Strategic Alignment
Lack of alignment between business and IT strategies of organizations is the main cause of the failure to realize value from any IT investments explained by Henderson and Venkatraman (1999). This strategic fit is inherently dynamic and strategic alignment is not an event but a process.
When business can utilize IT functionality on a continous basis then it can acquire competitive advantage. Lederer and Salmela (1996) stated that if the implemented project fit the business objectives, it is said to be an alignment between the two. Alignment is the degree to which the information technology plan follow the business plan, King (1978). Alignment can be seen as the degree to which tthe planning process resulted in strategic
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