Analisis Pengukuran Kinerja Dengan Metode Performance Prism Pada Hotel The Damai - Ni Luh Ayu Vienna Anggawati .; Desak Nyoman Sri Werastuti, S.E., Ak. .; Dr. Edy Sujana,SE,Msi,AK . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Penelitian ini bertujuan untuk menguraikan key performance indicator yang mengalami penurunan kinerja yang dapat mempengaruhi kinerja hotel The Damai dengan metode pengukuran kinerja performance prism. Performance prism memadupadankan bobot kepentingan dengan penilaian kinerja dari tiap key performance indicator. Metode performance prism digunakan untuk menguraikan key performance indicator secara mendetail. Selain itu, dalam metode performance prism lebih mengedepankan kepuasan stakeholder, dimana kinerja hotel The Damai sangat dipengaruhi oleh kepuasan stakeholder. Penelitian ini merupakan penelitian deskriptif dengan teknik pengumpulan data berupa wawancara, performance measurement sheet, dan dokumentasi. Informan dalam penelitian ini dipilih secara purposive. Teknik analisis data dalam penelitian ini yaitu teknik analisis data kualitatif, yaitu wawancara untuk menganalisis stakeholder dan perspektif dalam performance prism, dan model kuantitatif TEV untuk menganalisis performance measurement sheet. Hasil penelitian menunjukkan bahwa nilai kinerja hotel The Damai adalah sebesar 3.866, dalam skala likert 5 nilai kinerja ini dikategorikan baik. Dari 25 key performance indicator yang berhasil diidentifikasi terdapat 16 key performance indicator yang dikategorikan sangat baik, 1 key performance indicator dikategorikan baik, 3 key performance indicator yang dikategorikan cukup, 1 key performance indicator yang dikategorikan kurang, dan 4 key performance indicator yang dikategorikan sangat kurang. Kata Kunci : pengukuran kinerja, performance prism, key performance indicator, model kuantitatif TEV This study was aimed at analyzing key performance indicators that experienced a decrease in performance that could influence The Damai Hotel’s performance by using performance prism measurement method. Performance prism matches significance weight and performance score of each key performance indicator in detail. In addition, in performance prism method, stakeholders’ satisfaction is emphasized, in which the performance of The Damai Hotel is affected very much by the stakeholders’ satisfaction. This study was a descriptive study using data collection techniques of interview, performance measurement sheet, and documentation. Informants were selected purposively. The study used qualitative data analysis using interview to analyze the stakeholders and perspective in performance prism, and TEV quantitative model for analyzing performance measurement sheet. The results showed that the score of hotel The Damai’s performance is 3.866, in Likert’s scale using 5 options, this score falls into good category. Sixteen of 25 key performance indicators belong to very good category, 1 key performance indicator is good, 3 key indicators are good enough, 1 key performance indicator is poor and 4 key performance indicators are very poor. keyword : performance measurement, performance prism, key performance indicator, TEV quantitative model