Pengukuran Kinerja UD. Donita Menggunakan Metode Balanced Scorecard dengan Indikator Halal

Abstract

Indonesia is a country with the largest Muslim population in the world, making it a very attractive market for halal food. Government support through the establishment of the Badan Penyelenggara Jaminan Produk Halal (BPJPH) is a huge potential for the development of the halal food industry in Indonesia. One of the fast-growing food industries is the cake industry, both ready-to-eat cakes and frozen food. Halal food must be guaranteed from the time raw materials are received from suppliers until the products are received by consumers. This research was conducted at UD. Donita is a frozen food manufacturer. During this time, UD. Donita measures her business performance solely based on financial aspects, namely operating income and sales growth indicators. For UD. Donita, the financial aspect is the most important so that various efforts are made to attract customers and see how it impacts business finances. Important for UD. Donita to measure its performance with the BSC method because it can measure overall business performance from both financial and non-financial aspects. This research was conducted to measure the performance of UD. Donita's supply chain uses the Balanced Scorecard method which consists of 4 aspects, namely financial aspects, customer aspects, internal business aspects and learning & growth aspects. Performance measurement is carried out using 19 KPIs. Next, the KPI is weighted using the AHP method. Based on the results of KPI mapping using the BSC method and calculating KPI performance using the AHP method, it is known that the performance of UD. Donita is equal to 73.653 which is included in the category of good performance. Based on the analysis of the SNorm score for each KPI using the Traffic Light System method, 6 KPIs were found to be red (requiring improvement), of which 2 of them were Halal KPIs. Proposed improvements that can be given to improve supply chain performance at UD. Donita, namely the owner can use Islamic banks in capital deposits and business income so that they are not mixed with usury originating from bank interest and conduct training and education for all employees internally regarding the Halal Assurance System (HAS), especially for employees who are directly related to the product production process