PENGUKURAN EFEKTIVITAS KINERJA BERDASARKAN METODE PERFORMANCE PRISM PADA LPD DESA PAKRAMAN PANJI KECAMATAN SUKASADA - ., Kadek Darianti; ., Made Arie Wahyuni, S.E.; ., Gede Adi Yuniarta, SE.AK (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui pengukuran kinerja pada LPD Desa Pakraman Panji dengan menggunakan metode Performance Prism. Pemilihan metode ini didasarkan atas keunggulan metode performance Prism dan konsep pengelolaan LPD Desa Pakraman Panji. Penelitian ini merupakan penelitian deksriptif dengan pendekatan kualitatif dan kuantitatif. Teknik pengumpulan data berupa wawancara, observasi, kuesioner, dan studi dokumentasi. Pemilihan sampel disesuaikan dengan karakteristik dari masing-masing stakeholder yang berbeda, yaitu pada stakeholder pelanggan digunakan simple random sampling karena tidak memperhatikan kesetaraan dalam populasi pelanggan, pada stakeholder pemerintah dan masyarakat sekitar digunakan purposive sampling yaitu prajuru desa, serta pada stakeholder karyawan tidak dilakukan sampling. Teknik analisis data yang digunakan adalah teknik analisis data kualitatif, yaitu wawancara untuk menganalisis stakeholder dan key performance indicator (KPI), dan penggunaan teknik kuantitatif, yaitu Analytical Hierarchy Process untuk menentukan bobot, Objective Matrix untuk memberi skor, Traffic Light System untuk mengelompokkan ke dalam warna. Hasil penelitian menunjukkan bahwa nilai current performance indicator yang telah dicapai oleh LPD Desa Pakraman Panji adalah sebesar 7,744. Nilai ini dikatakan sudah bisa melampaui nilai performa yang telah ditargetkan oleh LPD Desa Pakraman Panji, yaitu sebesar 7,00.Kata Kunci : performance prism, stakeholder, analytical hierarchy process, objective matrix, traffic light system This research aimed at knowing the performance measurement of LPD in Desa Pakraman Panji by using performance prism method. The choice of this method was because of the excellence of prism performance method and the management concept of LPD in Desa Pakraman Panji. This research was descriptive research with qualitative and quantitative approach. The technique of collecting data was in form of interview, observation, questionnaire, and documentation. The sample choice was adjusted with the characteristics of every different stakeholder, in which on client stakeholder it used simple random sampling because it did not focus on the equivalence and client population, on government and society stakeholder it used purposive sampling those were the staffs of the custom village, and on worker stakeholder it did not use sampling. The technique of analyzing the data used in this research was qualitative analysis technique, that was by interview to analyze the stakeholder and the key performance indicator, and the use of qualitative technique that was analytical hierarchy process to determine the quality, objective matrix to give the score, and traffic light system to group into the colour. The result of this research showed that the score of current performance indicator reached by LPD in Desa Pakraman Panji was 7,744. This score exceeded the score of performance targeted by LPD in Desa Pakraman Panji, that was 7,00.keyword : performance prism, stakeholder, analytical hierarchy process, objective matrix, traffic light system