Design of Corporate Performance Assessment Model using the Total Performance Scorecard at PT. Sawitto

PT. Sawito Indah Berkah is a medium scale company engaged in the LPG Non-Public Service Obligation (NPSO). The company has not applied standard standards in performance assessment. This study aims to determine the performance appraisal model currently used and to design a performance appraisal model using the Total Performance Scorecard. This study uses a survey method with a qualitative approach and the type of research is descriptive modeling. The data collection technique used triangulation. The results showed that the company only applies a financial perspective in measuring performance. This research can provide useful information about the importance of designing corporate performance appraisals. Also, it is expected to be able to assist the company in evaluating its financial function, marketing function, operational function, and human resource function properly.


Introduction
The company's vision, mission, and goals must be clearly described as a guide for all components of the company to carry out its functions properly. The achievement strategy must be adjusted to the work culture so that the company's vision, mission, and goals will match the vision, mission, and personal goals.
Conventional thinking holds that the success of the vision, mission, and goals is closely related to company profits. The greater the profit obtained the better the company's performance. In fact, if we examine the company's success not only from the financial aspect, other factors influence it. Companies can continue to exist because of customers who use company products or services, some employees work wholeheartedly to achieve company targets, as well as internal company activities to increase employees' abilities to work professionally so that customers feel satisfied. The total performance scorecard (TPS) is the development of a balanced scorecard performance measurement model. TPS has three core strengths, namely improvement, learning, and development.
A balanced scorecard (BSC) is a tool that leaders can use to inform employees and stakeholders about the outcomes to be achieved and how to encourage performance to achieve them (Niven, 2008). Research by Giannopoulos, Holt, Khansalar, and Cleanthous entitled "The Use of the Balanced Scorecard in Small Companies" shows that the majority of small companies in Great Britain are not aware of BSC, as a result, the level of BSC usage is very low. Meanwhile, Gumbus& Lussier (2004) in "Entrepreneurs Use a Balanced Scorecard to Translate Strategy into Performance Measures" found that BSC was generally used by The Fortune 1000, while small companies rarely applied it. The results showed that small companies will get many benefits through the application of BSC to improve performance. Garengo & Biazzo's research (2012) entitled "Unveiling strategy in SMEs through balanced scorecard implementation: A circular methodology", concludes that the use of BSC can control strategies and increase small successes. According to Thalman and Malinowski (2004) on "Balanced scorecard for the methodology for total performance" that the BSC method can be used to identify changes and provide better services. The BSC method can be applied as a means of measuring the performance of an industry (Kartalis et al, 2013). Zizlavsky (2014) explains that the application of BSC in small and medium-sized companies has time, organization, and money limitations, therefore a successful BSC implementation must exceed the costs of designing, implementing, and using it.
The studies use the BSC which is an integral part of the Total Performance Scorecard (TPS). The difference between this study and previous research is that TPS is described in detail and continuously involving four elements: 1) the personal and organizational BSC; 2) total quality management; 3) competence management; and 4) Kolb's learning cycle (Rampersad, 2011). The use of the Total Performance Scorecard makes it easy for companies to provide guidance to employees and evaluate ongoing and future performance processes.
After stages 1 and 2 are carried out, then make improvements in total quality management using the Deming cycle (Deming, W.E., 1985) through the plan-do-check-act (PDCA) stage. The company must plan (plan) to improve the problems that occur, formulate critical success factors related to the vision, formulate company goals, and determine performance benchmarks and targets. Then do (do) improvement plans on a small scale through data collection, train the parties involved, describe the business process, and formulate a project team. The next process checks (check) to find out whether the predetermined plan is successful through assessing the pilot project, providing feedback, and what is being learned. The last process in the Deming cycle is to act (act), which is implementing tested improvements by filing based on standard procedures, training those involved, and repeating the cycle. Competence management is carried out through a gradual process of development and education through the absorption of knowledge. Focus on performance improvements that are directly related to the daily activities of individuals in the organization. What must be done in development is planning results based on performance goals and selecting a set of job-oriented competencies that support the goals. Next conduct training to see the progress of the employee the deal is tested and adjusted and feedback is given. After the training, an assessment process is carried out to ensure whether all agreements have been fulfilled and the agreed results have been achieved. Then develop job-oriented competencies through courses and job training, creating a work atmosphere, and so on.
The final stage in the TPC process is learning using the Kolb learning cycle (Kolb, 1984). This cycle emphasizes the process of getting real experiences based on planned actions. Next, make observations of the experiences and reflect on the reassessment and assessment of past conditions. The next process is to conclude experience by trying to understand experience through analysis and conceptualization. The final step is to test the idea in an experiment, based on the experimental results, a benchmark is decided to be used, which results in new experiences and behaviors.
The entire TPC process will provide feedback for the achievement of the vision, mission, and goals that have been set.

Methodology
The design of the performance measurement model uses the total performance balanced scorecard. Performance is measured through five stages. The study used a survey method with a qualitative approach. This type of research is descriptive modeling with data collection techniques using source triangulation, method triangulation, and theory triangulation. This research sample of all employees of PT Sawito Indah Berkah as many as twenty people. Data collection techniques through observation, in-depth interviews, literature study, and documentation study.

The Personal and Organizational BCS
There are four assessment perspectives as can be seen in tables 1, 2, 3, and 4. Each year on average 10% lower than the previous year Table 1 explains that sales in 2019 decreased by 16.8% compared to 2018. This is the company's reference to increase the sales target of 10% in 2 years and is aligned with personal targets to achieve an increase in sales of 10% per year. The value of access utility is 0.43 while the ideal value is 1. The strategy that must be implemented is an increase in vehicle and sales rates by 10% per year. The formulation of costs is 4.1%, it is expected that with the existence of cost effectiveness and efficiency it is expected that there will be a decrease of 10% each year.  Table 2 explains that there was a decrease in the number of customers by 22.8% compared to the previous year. The strategy that the company must implement is to increase the number of customers by 20% in 2 years, and employees must have a target of achieving 10% additional customer in 1 year. The company must increase market share while employees increase the number of customers. Performance benchmarks by mapping market share. Customer satisfaction with product delivery services will increase if at least 75% of customer complaints can be resolved. Excellent service quality can be achieved by increasing customer trust in company services. Customer complaints must be resolved within a maximum of three days. There should be a 30% reduction in customer complaints in a year.
The focus of the internal research process perspective is related to company performance, on time product delivery and motivated employees as can be seen in table 3. Things to consider in this perspective: a. a. Company performance, including: speed, friendliness and kinship. The benchmark for performance achievement is the company's ability to handle complaints and suggestions from customers. Complaints must be handled in a maximum of 3 working days. The formulation results show that the company must be able to reduce customer complaints by 20% in 1 year. b. b. Companies must reduce delays in product delivery by doing time efficiency. The target that must be achieved is to reduce the delay time for product delivery by 15% in one year. c. c. Employees will be motivated to achieve company goals if the level of employee satisfaction is getting better.
Through this perspective, it is expected that the company's target achievement will increase by 50% per year and employees by 80% per year.
The design of the model with a perspective of the learning process and growth as can be seen in table 4 is related to sustainable human resource development (HRD), competitiveness, and employee empowerment.  Table 4 describes the results of the Company and Personal Scorecard research in the perspective of the learning process and growth, which are: a. HRD development aims to increase work productivity. The formula for total company sales divided by the total number of employees is 12,690, meaning that each employee contributes to the company. The target set by the company and employees is a 25% increase in productivity in 2 years. b. Improve employee competitiveness through education and training. Material on excellent service, marketing and administration. There must be access to strategic information. The formulation is the total information fulfillment divided by the number of types of information, 50% of the field results are obtained, meaning that the need for new strategic information is fulfilled by 50%. Based on the results, a target was made to increase the use of strategic information for the company by 30% per 2 years. Forming a customer-oriented culture, the performance benchmark set by the company is the level of customer satisfaction while for employees is the focus on customer satisfaction. The formulation used is to determine the factors that affect customer satisfaction. The company and employees set a target for achieving internal and external satisfaction of 85% in 1 year.
c. Process thinking is concerned with empowering employees so they can actively participate in the team. The benchmarks for team success are cooperation with fellow employees, communication, and information disclosure with customers. The target set for increasing teamwork is to increase by 25% per year.

Total Quality Management
Based on the problems described in the BSC, a coping strategy is made as shown in table 5.

Competence Management
This stage is designed to provide the best performance

Increase vehicle Ritase
The use of operational vehicles has not been maximized yet, the calculation result of only 0.43 should be maximized to 1.
Maximizing existing market share and seeking new markets.
The speed in delivering product services is also supported by the function of a strategic place, approaching the source of the goods. Increase activity to find new markets.
Work and all tasks are completed on time Employees are able to complete tasks and finish on time, employees are less active in vehicle maintenance.
Match distribution lines and maximize vehicle maintenance.
Carry out tasks thoroughly, provide information to the company about suboptimal routes, intensively maintain the company's operational vehicles. provide rewards to potential customers Provide rewards in the form of cashback for partners who are productive in selling. Providing tube loan facilities for potential and serious partners in developing the market. Maintain a relationship between the company and the customer, maintain a partnership or partnership between the company and the customer so that there is a complementary function and good cooperation.

Increase in market share
Open new branches and partners by looking at the level of competition in the area, there is no marketing program, only based on business intuition.

Develop a marketing program
Companies must expand the market by developing good marketing programs, creating new branches and partners by prioritizing the 4 C's, namely Customer Solution, Customer Cost, Convenience and Communication.

Increased customer satisfaction levels
Receive complaints directly from consumers, information from drivers and kernet as well as through visits to partners. Open the widest possible access for partners to notify their complaints via office phone or manager's cellphone.
Maximizing all functions of all office staff and managers as customer service (information service).
Reactive to complaints, manage good relationships and develop them, build relationships, understand partner wishes.

Customer complaint level
The absence of special awards for customeroriented employees, the reference is loyalty to the company and the ability to sell.

Customer service excellent
Carry out SOP procedures properly and customer service functions.

Increasing number of customers
The marketing function rests solely on managers and office employees.
The driver is less active in providing information about potential markets that the company may control.
Develop and seize the market Approaching potential new partners who are still within reach of vehicles and in line with existing marketing channels, then can develop and win over competitor partners.
Changes in work values that are faster and more Communication is carried out at least once a month (customer visits), the work creativity pattern Regularly communicate with customers.
Changing work values for the better, developing creativity in handling consumer complaints, improving two-way reactive to consumer complaints of employees has not yet developed because it relies on managers and company owners.
communication with partners.

Customer complaint level
SOPs have not been implemented properly, and driver-kernet information services to partners are not yet functioning.
Reducing errors in the distribution of goods.
Emphasis on delivery service procedures and improving information service functions.

Providing information on the elements of employee satisfaction
There is no specific research on employee satisfaction factors, the company only refers to monthly employee health insurance.

Increased employee performance
Dialogue with companies about job satisfaction and create a database system for elements of employee satisfaction. There is no measuring tool to determine the level of customer satisfaction, it has been maximized by all office staff to provide information services to partners.
Measure the level of customer satisfaction.
Create and develop a system for measuring internal and external customer satisfaction. Maximizing the function of all office staff and managers as customer service (information service).

Number of problems resolved
There is no team work training and employee assessment for the number of resolved problems. Maximizing the level of customer satisfaction.
Cultivating the customer philosophy is king. Routinely communicate with customers and collect data on customer satisfaction factors.

Number of problems resolved
There has not been any team work training for employees.

Participate in team work training activities
Cultivating a pattern of cooperation with fellow colleagues, is able to motivate colleagues.

Kolb's Learning Cycle
This stage is the last stage of the total BSC performance. Based on the experience in the next three stages, a learning process is made to change the behavior of individuals and organizations. This stage provides direction for the company to improve performance as expected together. Learning must show the manifestation of the vision, mission and goals the company wants to achieve. The learning perspective strategy can be seen in table 10. 2. The formation of job-oriented competencies. These competencies can be categorized as competencies related to the position and level of thinking, knowledge competencies, skills competencies, behavioral competencies. Competencies that must be improved are: a. Physical health conditions (self-confidence, emotional stability, immunity to stress) b. Positive and constructive attitude c. Openness and honesty d. Cooperative e. Have a sense of humor f. Have special skills g. Good hearing h. Ability to convince people and encourage them i. Handling of conflict j. Specific experiences k. Specific knowledge l. Self-perception m. Individual guidance n. Teamwork and development o. Organizational theory p. Formation of organizational development 3. Increasing strategic information by completing internet facilities to improve management information systems 4. Customer-oriented culture by creating an accurate measurement system for customer satisfaction 5. Creating SOPs for cooperation between fellow employees and employees with the company. Employees must run the SOP team so that a good culture of cooperation is formed

Conclussion
The Balanced Scorecard is a tool to determine the extent to which the vision, mission, and objectives are achieved and the implementation of the strategy. Need a tool that can describe the conditions that occur with the expected ideal conditions. The gap that occurs over the mismatch of these conditions will result in an alternative improvement and development that must be carried out by the company so that it can return to its predetermined vision, mission, and goals. Based on the field findings it can be concluded that the performance of PT. Sawitto Indah Berkah is currently as follows: 1. The implementation of the performance appraisal has not been carried out throughly, this can be seen from several indicators, including: a. The absence of a strategic plan, determining benchmarks and performance targets (key performance indicators) at PT. Sawitto Indah Berkah. b. The performance of PT. Sawitto Indah Berkah emphasizes the financial perspective in the form of profit achievement, while the customer perspective, internal process perspective, and growth and learning perspective have not been maximally applied. 2. It takes a management tool for designing a performance appraisal that is used as a whole and interrelated, namely by using the Total Performance Scorecard.