Bab II Landasan Teori. Dalam bab ini akan diuraikan mengenai landasan teori yang melandasi penelitian yaitu tentang teori kinerja, Financial perspective, Customer perspective, Internal bisnis perspective, Learning and growth perspective dan yang berkaitan dengan penelitian-penelitian terdahulu yang pernah dilakukan. Pengembangan hipotesis serta kerangka pemikiran teoritis.
In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective. This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, quality of water, consumtion water, customer growth, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, cost training for cost employee and the level of ratio employee to customer.
Abstract – Competition between charter flight businesses increasingly stringent in a global competition. Companies must be dynamic and adaptive to changes in the business environment. Changes in the direction of strategy that can be implemented in accordance with the competition development of charter flight for the best service for customers. This research uses applicative approach to design a system that can be applied to the charter flight company, which already has a performance management system by using the Balanced Scorecard. In the Balanced Scorecard , there are four main perspectives: financial perspective, customer perspective, internal business processes, learning and growth perspective. Balanced Scorecard is not designed specifically to service companies and non-predictive. While the Service Scorecard specific focus on customer service perspective. This research has resulted a strategy map with subsequent strategic objectives and indicator (Lead and Lag) for Service Scorecard. Finally, there are 17 performance measures with subsequent 17 strategic objectives and 7 perspectives Service Scorecard: Growth, Leadearship, Acceleration, Collaboration, Innovation, Execution, Retention. Strategic goals made in a Mapping Strategy and indicator is very useful to formulate the next steps to be taken by the company.
In implementation Balanced Scorecard (BSC), the first step that has to be developed is the stipulating of strategic objective orienting at the vision and mission of the company. The Vision and mission formulated into fourth perspective (financial perspective, customer perspective, internal business process perspective and learning and growth perspective) to be determined size measuring of its performance not only for lag indicator but also lead indicator at each strategic objective. In other word, the BSC approach is a comprehensive performance measuring system; it is not only measure at outcome measures but also measure at performance drivers. To implement BSC in order that can be utilizable, it can be recommended by several things in the following are; 1) Commitment of management, 2).the authority that owned by management, 3) supporting local government (PEMDA), 4) the reliability of performance information system.
We have earlier used the term “instinctual” to characterise enterprises operating in a purely local environment. Learning and strategy is task based and the level of local adaptation is high. However we must avoid the common mistake of regarding such enterprises as in “non-progressive” stasis and lesser “successes” when compared to enterprises actively seeking to extend their environment. T he act of survival in this view is itself an active notion – indeed to maintain the Emery and Trist line one may go further and relate extinction to a failure of the enterprise to act symbiotically over time. T herefore the sole measure of “success” may well be nothing more than temporal survival related to the enterprise’s intended life span.
On the 25th February 2016, in London, IIED and partners hosted a conference to help build a new policy agenda for integrating the informal economy into inclusive green growth and sustainable development. It was titled ‘The biggest ‘private sector’: what place for the informal economy in green and inclusive growth?’ and featured speakers from research, policy and practice, including from Brazil, Ethiopia, Ghana, Indonesia and South Africa.
Abstract: 12 healthy buffalo calves with BW range 100-150 kg were fistulated and divided into two groups of 6 animals each. Control group animals were fed on conventional diet comprising of wheat straw (2 kg), green fodder (8 kg), concentrate (1.0 kg) and mineral mixture (0.050kg). The animals of the treatment group were kept on diet similar to the control group along with feeding of herbally formulated drug AV/DAC-16@ 15 gm/day for 21 days. Each animal was sampled for three consecutive days at 0 hr i.e., immediately before feeding and subsequent samples were taken at 2, 4 and 6 h intervals after feeding. There was a significant fall in pH at 2 and 4 h post-prandial and in MBRT during the entire observation period. TVFA concentration increased significantly in the treatment group. Though oral administration of AV/DAC-16 did not have any prominent effect on the protozoal count, the bacterial count increased significantly in comparison to control group. Total nitrogen concentrations fell significantly while a significant increase was observed in the ammonia nitrogen content in the supplemented group at 6 hours after feeding. The animals of supplemented group showed a significant increase in body weights.
The demand of chemical fertilizer, N in particular will be increasing until 2020. In Indonesia, the demand of fertilizer from 1999 – 2002 increased 37.5 and 12.4% for urea and ammonium sulphate, respectively. At the same time, the price of this fertilizer is also increasing and it can not be afforded by the farmer. Other problem in using chemical fertilizer is damaging to the soil and environment. One of the problem solvings for this condition is to maximize biological nitrogen fixation (BNF). BNF is the fixation of N atmosphere by association between soil bacteria rhizobia and leguminous plant. BNF is sustainable and environmentally friendly in providing nitrogen fertilizer. Therefore, it would reduce the requirement of chemical nitrogen fertilizer for the plant. Gliricidia sepium fixes 170 kg N/ha/12 months, equivalent with 377 kg urea, Sesbania sesban 179 kg N/ha/10 months, equivalent 397 kg with urea, soybean 26 – 57 kg/2 months equivalent with 57 – 126 kg urea. The amount of N 2 -
fertilizer form consumes large amount of energy with often huge financial implications. Although organic fertilizers exist in readily available forms; cheap and easy to assess, they need to be applied in large amounts to meet the nutrient requirements of crops (Prabu et al., 2003). Where large hectares are involved, this single fact play important role in the cost of organic fertilizer application; as it pushes up transportation cost. This salient factor thus introduces management component into an otherwise abundant nutrient source. Thus, a combination of organic and mineral nutrients have been advocated (Prabu et al., 2003). As the integration of organic sources and synthetic sources of nutrients not only supply essential nutrients but also have some positive interaction with chemical fertilizers to increase their efficiency and thereby reduce environmental hazards (Bocchi and Tano, 1994).
1. Growth (berkembang) adalah tahapan awal siklus kehidupan perusahaan dimana perusahaan memiliki produk atau jasa yang secara signifikan memiliki potensi pertumbuhan yang baik. Di sini manajemen terikat dengan komitmen untuk mengembangkan suatu produk atau jasa baru, membangun dan mengembangkan suatu produk/jasa dan fasilitas produksi, menambahkemampuan operasi, mengembangkan system, infrastruktur, dan jaringan distribusi yang akan mendukung hubungan global, serta membina dan mengembangkan hubungan dengan pelanggan.
Swamp buffaloes (Bubalus bubalis) is the indigenous species found in native Thai farmer household long times ago. The awareness of buffaloes number and conformation were raised since the population was declined from 6.4 millions in 1982 to 1.36 millions in 2008  although they have still been used for cultivation by farmer in Thailand. Body weight (BW) is one of the most important parameters for breeding improvement while the body surface area (BSA) is commonly used in animal production research and in drug treatment. Due to difficulties in weighting or measuring the body surface area in large animals where the scale needs to be installed with time consuming and high cost, the linear and angular parameters measured by tape or ruler has been readily used instead. Recently, the morphologic parameters obtained by the 3D computerized imaging scanner have been used to evaluate live weight in Mediterranean buffaloes . This device is superior since the morphological parameters can be obtained rapidly by photographic image and the measurement can be carried out at a distance. Moreover, the body
The disease-wise mortality pattern of Nili-Ravi buffaloes are presented in Table 1. The investigation showed that majority of the buffaloes died due to different MARD (29%) followed by MAAD and CVD (13% each), MD (12%), and ID (10%). The table also clearly depicted that in most of the years MARD were the main causes of animal death in the farm except during 1995-96 where the maximum animal died in ID particularly due to the outbreak of haemorrhagic septicaemia. On the other hand, death of animals due to PAD, MSD and ND were minimum which might be due to the adopting of proper deworming programme, maintaining hygienic environment in the shed and feeding of balanced ration particularly use of minerals, vitamins in the concentrate feed. The buffalo calf mortality report  showed that there were 39.29 per cent death due to enteritis, 24.94 per cent due to pneumonia and 12.59 per cent due to pneumoenteritis. In another study, it was found that out of 1728 total deaths during four years period, 33.62 per cent were due to digestive disorders, 29.82 per cent due to respiratory diseases, and 17.48 per cent due to various specific diseases .
Since the number of observations in each sub-class was unequal and disproportionate, the data were analysed by LSML91 version package of Harvey, 1990. The analysis of variance was carried out by model 1 of Harvey , which had the facility to adjust simultaneously for significant fixed by computing different components of variance. To obtain the constants for environmental effects, left hand side consisted of matrices of frequencies in different subclasses arranged in an m × n symmetrical matrix. The right hand side was the sum of dependent variable for each subclass. The matrices were reduced to obtain a set of independent equations by imposing restrictions. The reduced matrix was inverted. The inverse elements were multiplied with right hand members to obtain the least square constants for all the levels of fixed effects.
The idea that the system of veriication will be determined, and implemented, by those who pay for REDD+, rather than those who implement it, is sensitive. All agree that high standards of veriication are desirable, but cannot agree on who should actually perform the veriication. In technical terms, this is not a very wide bridge to cross, but it is politically fraught. When everything else is in place with agreement on the ‘M’ and the ‘R’, it may be easier to address the ‘V’. It is possible, therefore, to continue working on Measurement and Reporting, which are more clearly technical matters less afected by political sensitivities, and leave Veriication until later. However, countries such as Indonesia are concerned that it would be diicult to approach the next stages of negotiations in this way. It would be inconsistent with NAMAs, where the M, R and V are all intrinsically linked. In practice, the issues related to veriication will probably be deferred until the less sensitive, technical discussions are completed.
In Indonesian setting, English is recognized as a foreign language (EFL) as opposed to the other types of setting where English is also the language of a wider communication, often called English as a second language (ESL). The role of English in Indonesia as EFL goes parallel with the goals of English language learning/teaching which are closely related to the community's overall process of modernization. Grounded by the EFL/ESL distinction, English in Indonesia earns the status of a major foreign language which has been decided to be compulsory and highly valued as a prestige subject in the curriculum of junior secondary schools up to universities, and even more recently, of elementary schools. Discussion on patterns of language (English) use in Indonesia examined three major areas: (i) the role of English in education, (ii) the role of English in the labor market, and (iii) the role of English in furthering the process of modernization.The role of English in the process of modernization was indicated by the fact that English is an LWC. Almost all aspects of life and culture involve English as medium of communication.
A lead indicator reflects future financial and nonfinancial outcomes. An good example would be the number of employees trained on a new transaction processing system. Lead indicators are better guides for strategic planning, because they provide information on outcomes more quickly than do lag indicators.
An educated person might generate new An educated person might generate new ideas about how best to produce goods and services, which in turn, might enter and services, which in turn, might enter society’s pool of knowledge and provide an external benefit to others.
society and since both teachers are Javanese, the hierarchical order based on a person’s position or status is highly respected in the Javanese culture. The Javanese culture emphasizes obedience to elderly and/or authoritative figures (Magnis Suseno, 1993; Mulder, 1992, 1996) including teachers. According to the Javanese world view, social relationships should be well ordered and combined into a harmonious totality. Such relationships are hierarchically organized, with people having certain status positions that relate to each other in morally unequal ways (Magnis-Suseno, 1993; Mulder, 1992, 1996). Everyone should know his or her place and duty, honoring and respecting those in higher positions, while remaining compassionate toward and responsible for, those in lower positions (Mulder, 1978). On the other hand, Javanese culture is not conducive for the development of critical thinking ability (Chandra, 2004). A Javanese student might take too much time building the courage to put him- or herself to take on the authoritative figures.
kinerja memberikan suatu alat untuk menetapkan “angka sebutan” untuk pembanding sepanjang waktu (Gaspersz, 2002 : 69). Pada dasarnya balance scorecard merupakan sistem manajemen bagi perusahaan untuk berinvestasi dalam jangka panjang untuk pelanggan ( customer ), pembelajaran dan pertumbuhan karyawan termasuk manajemen ( learning and growth ), proses bisnis internal ( system ) demi memperoleh hasil-hasil finansial yang memungkinkan perkembangan organisasi bisnis daripada sekadar mengelola bottom line untuk memacu hasil-hasil jangka pendek. Menurut Kaplan dan Norton, 1996 ada 4 (empat) perspektif balance scorecard yang dikaitkan dengan visi dan strategi organisasi yaitu (1) perspektif finansial – untuk mencapai sukses secara finansial maka kinerja keuangan organisasi yang bagaimanakah yang patut ditujukan pada pemilik organisasi?; (2) perspektif pelanggan – untuk menjawab bagaimana penampilan organisasi di mata pelanggan?; (3) perspektif proses bisnis internal – untuk memuaskan para pemilik organisasi dan para pelanggan, proses bisnis mana yang harus diunggulkan? dan (4) perspektif pembelajaran dan pertumbuhan – bagaimana organisasi memperlakukan kemampuan sehingga organisasi terus berubah dan menjadi lebih baik.
1. Growth (berkembang) adalah tahapan awal siklus kehidupan perusahaan dimana perusahaan memiliki produk atau jasa yang secara signifikan memiliki potensi pertumbuhan yang baik. Di sini manajemen terikat dengan komitmen untuk mengembangkan suatu produk atau jasa baru, membangun dan mengembangkan suatu produk/jasa dan fasilitas produksi,menambah kemampuan operasi, mengembangkan system, infrastruktur,dan jaringan distribusi yang akan mendukung hubungan global, serta membina dan mengembangkan hubungan dengan pelanggan. 2. Sustain (bertahan) adalah tahapan kedua di mana perusahaan masih