Minggu, 03 Oktober 2010
KEWAJIBAN & TANGGUNGJAWAB HUKUM AKUNTAN PUBLIK
Walaupun seorang Akuntan Publik telah dikenai sanksi administrasi sebagai konsekuensi dari pelanggaran PMK No. 17/PMK.01/2008, namun tetap saja pertangungjawaban untuk mengganti kerugian pihak-pihak yang dirugikan akibat dari pelanggaran tersebut, dapat dilakukan oleh pihak-pihak yang berhak atas pemenuhan ganti rugi berdasarkan pasal 1365 KUHPerdata.Tidak dapat dipungkiri bahwa kehadiran seorang Akuntan Publik merupakan suatu hal yang sangat penting, khususnya bagi aktivitas berbisnis secara sehat di Indonesia. Hasil penelitian, analisa serta pendapat dari Akuntan Publik terhadap suatu laporan keuangan sebuah perusahaan akan sangat menentukan dasar pertimbangan dan pengambilan keputusan bagi seluruh pihak ataupun publik yang menggunakannya. Misalnya; para investor dalam mempertimbangkan serta bahkan memutuskan kebijakan investasinya, para penasehat keuangan ataupun investasi dalam memberikan arahan pada para investor terhadap keadaan dan prospek dari perusahaan tersebut, para pemberi pinjaman (lenders) dalam mempertimbangkan serta memutuskan langkah pemberian ataupun penghentian pinjaman bagi perusahaan tersebut.
Peran Akuntan Publik lainnya adalah fasilitator dalam menghadirkan dirinya untuk memfasilitasi setiap potensi aktivitas bisnis yang melibatkan perusahaan tersebut, pelanggan dalam mempertimbangkan hubungan sekarang dan kedepannya dengan perusahaan tersebut, pemerintah dalam memberikan pertimbangan hubungan bisnis ataupun pemberian izin ataupun kualifikasi sehubungan dengan aktivitas berbisnis dari perusahaan tersebut bahkan karyawan dari perusahaan tersebut sendiri misalnya, dalam melihat masa depan dari keberadaannya dalam perusahaan tersebut serta masyarakat lainnya.
Dapat dibayangkan jika seorang investor lokal ataupun asing memutuskan untuk melakukan langkah investasi dengan mengakusisi sebuah Perseroan Terbatas di Indonesia, hanya didasarkan pada keyakinannya melihat penampilan dan juga nama besar serta janji-janji dari pemegang saham Perseroan tersebut, tanpa melakukan pemeriksaan secara mendalam dan secara cukup terhadap laporan keuangannya. Sehingga tidak mengetahui fakta yang sangat penting bahwa sebenarnya Perseroan yang secara tampak terlihat begitu besar karena memiliki banyak harta di sana sini tersebut, ternyata pada saat yang sama juga memiliki begitu banyak utang yang jika dikalkulasikan secara teknis telah berada dalam keadaan insolvent.
Akan tetapi pada sisi lain, bisa pula dibayangkan sebuah bank yang berdasarkan suatu laporan keuangan yang dihasilkan oleh Auditor Publik, memutuskan untuk memberikan tambahan fasilitas pinjaman kepada debiturnya. Dimana pada akhirnya diketahui bahwa laporan keuangan tersebut merupakan laporan keuangan yang direkayasa untuk menunjukkan bahwa debitur tersebut tetap dalam keadaan membukukan laba. Padahal keadaan yang sebenarnya dari debitur tersebut ketika itu sudah mengalami kerugian yang berturut-turut dan telah berada dalam keadaan keuangan yang sangat kritis.
Kewajiban bagi sebuah perusahaan untuk memberikan gambaran yang benar tentang status kesehatan keuangannya, sangat berhubungan dengan konsekuensi hukum dari aktivitas berbisnis (sebagai suatu hubungan hukum). Dimana konsekuensi hukum itu mengharuskan masing-masing pihak yang terikat didalamnya untuk dapat memenuhi setiap kewajiban yang diikatkan kepadanya, tepat seperti yang telah disepakati. Dalam keadaan yang terburuk, kegagalan dalam pemenuhan kewajiban tersebut, baik sebagai akibat dari tindakan wan prestasi (1243 KUHPerdata) ataupun Perbuatan Melawan Hukum (1365 KUH Pedata) yang secara hukum (by law) berdasarkan pasal 1131 KUHPerdata, akan memberikan konsekuensi penghukuman bagi pihak yang telah melakukan tindakan wanprestasi ataupun melawan hukum tersebut untuk membayar seluruh kerugian dari pihak-pihak yang dirugikan dengan menggunakan seluruh harta miliknya, tidak saja yang telah ada akan tetapi juga yang akan ada.
Dari penjelasan tersebut di atas, terlihat begitu pentingnya keberadaan dari seorang Akuntan Publik sebagai perwakilan dari kepentingan publik dalam suatu aktivitas perekonomian, yang tidak saja melibatkan pelaku-pelaku bisnis pribadi akan tetapi juga melibatkan negara untuk suatu jangkauan serta konsekuensi aktivitas dan hukum komersial yang berskala nasional maupun internasional. Sehubungan dengan topik tersebut di atas, Penulis akan mengkonsentrasikan pembahasannya pada kewajiban-kewajiban yang harus dilakukan oleh seorang Akuntan Publik dalam melakukan tugas-tugasnya selaku seorang profesional yang independen, serta konsekuensi-konsekuensi hukum apa saja yang memungkinkan terjadi dalam hal kewajiban-kewajiban tersebut tidak dilaksanakan ataupun dilanggar.
Walaupun terdapat fakta bahwa ketidakbenaran ataupun permasalahan-permasalahan sehubungan dengan akurasi kebenaran dari suatu pernyataan pendapat terhadap laporan keuangan perusahaan banyak dilakukan oleh akuntan-akuntan publik palsu, ataupun laporan-laporan keuangan yang dihadirkan dengan memalsukan nama dari Akuntan-Akuntan Publik yang legal, akan tetapi permasalahan-permasalahan tersebut tidak menjadi area pembahasan tulisan ini.
Kecerdasan Intelektual dan Kecerdasan Moral
Pertanggungjawaban seorang Akuntan Publik terhadap kepercayaan publik yang diberikan kepadanya, menjadi dasar keharusan hadirnya kualitas kebenaran dari setiap hasil audit ataupun pemeriksaan laporan keuangan yang dilakukannya. Keharusan dalam memenuhi standar kualitas kebenaran tersebut, akan sangat berhubungan dengan kemampuan yang dimilikinya sebagai seorang professional yang mandiri.
Jika melihat seluruh persyaratan yang wajib harus dipenuhi bagi seseorang untuk menjadi seorang Akuntan Publik, termasuk juga persyaratan yang harus dipenuhi dalam memberikan jasa pelayanannya seperti yang diatur dalam pasal 5 hingga pasal 7 Peraturan Menteri Keuangan (PMK) RI No. 17/PMK.01/2008, maka secara teori seharusnyalah keberadaan dan hasil kerja dari Akuntan Publik tidak perlu diperdebatkan lagi tentang akurasi dan kebenarannya.
Begitu ketatnya persyaratan yang harus dilalui untuk mendapatkan izin dan kewenangan untuk melaksanaan profesi Akuntan Publik, yang melibatkan kewenangan dari dua lembaga?yakni Institut Akuntan Publik Indonesia (IAPI) dalam menyatakan kelayakan kualitas keilmuan dan penerapan kode etik profesi seorang Akuntan Publik, dan Menteri Keuangan RI dalam melakukan pengawasan dan pembinaan terhadap Akuntan Publik begitu juga dengan Kantor Akuntan Publik (KAP)?menggambarkan sudah seharusnyalah hasil kerja dari seorang akuntan publik akan memberikan perlindungan pada setiap anggota masyarakat yang mengunakan ataupun meletakkan kepercayaan kepadanya dalam proses pengambilan keputusan.
Lebih jauh, dalam langkah penataan dan peningkatan kualitas keilmuan dan juga independensi dari seorang Akuntan Publik, Menteri Keuangan dalam fungsi pengawasan terhadap Akuntan Publik serta juga IAPI dalam fungsi pengawasan dan pembinaan Akuntan Publik yang menjadi anggotanya, telah pula membangun begitu banyak ketentuan-ketentuan baik dalam ketentuan Standar Akutansi Keuangan, Standar Profesi Akuntan Publik (SPAP), Kode Etik Profesi Akuntan Publik, dan rangkaian pola pelatihan professional berkelanjutan, seharusnya sudah semakin memberikan jaminan pencapaian kualitas yang dimaksud tersebut.
Akan tetapi nyatanya, dalam masyarakat masih saja terus terjadi tudingan terhadap ketidakprofesionalan dari seorang Akuntan Publik. Hal itu terlihat dengan begitu seringnya Menteri Keuangan RI menjatuhkan sanksi peringatan hingga sanksi pembekuan izin dari Akuntan Publik seperti pada kasus-kasus yang terjadi pada bank-bank bermasalah ataupun yang telah dibekukan beberapa waktu lalu dan juga baru-baru ini.
Dampaknya menimbulkan begitu banyak kerugian bagi pihak-pihak yang telah secara salah mengambil keputusan-keputusan, akibat kepercayan yang diletakkan terhadap hasil pekerjaan Akuntan Publik tersebut. Begitu pula dalam aktivitas profesinya yang berhubungan dengan pernyataan laporan keuangan perusahaan terbuka di pasar modal, yang sangat menimbulkan kerugian bagi pemegang saham publik dan pihak-pihak yang menggunakan hasil audit laporan keungan emiten tersebut sebagai dasar pengambilan keputusan.
Pelangaran-pelangaran profesi yang terjadi dalam praktek dalam banyak perdebatan, diduga dan bahkan telah terbukti tidak hanya dikarenakan kegagalan ataupun ketidakmampuan ataupun kelalaian dari Akuntan Publik untuk melakukan pemeriksaan ataupun audit laporan Keuangan berdasarkan SPAP sebagai suatu panduan teknis yang wajib dipatuhi oleh setiap Akuntan Publik dalam memberikan jasanya, akan tetapi lebih dilatarbelakangi oleh motif-motif yang berhubungan dengan konflik kepentingan pribadi antara Akuntan Publik dengan perusahaan yang diperiksanya. Atau bahkan lebih buruk lagi penggunaan Akuntan Publik tersebut untuk memenuhi kebutuhan dari perusahaan yang menggunakannya.
Keadaan seperti itu memang membuat ilmu ataupun kemampuan menjadi tidak berarti. Karena manakala kecerdasan moral dari Akuntan Publik tersebut tidak membentengi kecerdasan intelektualnya dengan baik, maka akan sangat mudah deviasi profesionalitas tersebut terjadi. Sehingga pelaksanaan tugas atas dasar prinsip intregritas, prinsip objektivitas, prinsip kompetensi dan kehati-hatian serta prinsip kerahasiaan tidak lagi dilaksanakan dengan berbagai ragam alasan dan tujuan tanpa memperdulikan lagi akibatnya bagi pengguna. Hal seperti ini tidak saja mungkin terjadi pada profesi Akuntan Publik, akan tetapi bisa saja terjadi pada siapapun, seperti terhadap profesi Advokat, Appraisal, Adjuster, dan profesi-profesi ataupun pengemban jabatan lainnya.
Aktivitas-aktivitas dari Akuntan Publik yang tidak benar serta dilakukan dengan melanggar kode etik profesi serta ketentuan perundang-undangan yang berlaku, tidak saja akan memelihara bola ketidakpercayaan masyarakat terhadap profesi Akuntan publik seperti yang telah terdapat dalam masyarakat selama selama ini, akan tetapi akan memberikan konsekuensi semakin sulitnya seorang akuntan publik untuk mendapatkan kesempatan-kesempatan kerja dalam penggunaan jasanya oleh masyarakat pengguna.
Tanggung Jawab Hukum Akuntan Publik
Dalam hal terjadinya pelangaran yang dilakukan oleh seorang Akuntan Publik dalam memberikan jasanya, baik atas temuan-temuan bukti pelanggaran apapun yang bersifat pelanggaran ringan hingga yang bersifat pelanggaran berat, berdasarkan PMK No. 17/PMK.01/2008 hanya dikenakan sanksi administratif, berupa: sanksi peringatan, sanksi pembekuan ijin dan sanksi pencabutan ijin seperti yang diatur antara lain dalam pasal 62, pasal 63, pasal 64 dan pasal 65.
Penghukuman dalam pemberian sanksi hingga pencabutan izin baru dilakukan dalam hal seorang Akuntan Publik tersebut telah melanggar ketentuan-ketentuan yang diatur dalam SPAP dan termasuk juga pelanggaran kode etik yang ditetapkan oleh IAPI, serta juga melakukan pelanggaran peraturan perundang-undangan yang berlaku yang berhubungan dengan bidang jasa yang diberikan, atau juga akibat dari pelanggaran yang terus dilakukan walaupun telah mendapatkan sanksi pembekuan izin sebelumya, ataupun tindakan-tindakan yang menentang langkah pemeriksaan sehubungan dengan adanya dugaan pelanggaran profesionalisme akuntan publik.
Akan tetapi, hukuman yang bersifat administratif tersebut walaupun diakui merupakan suatu hukuman yang cukup berat bagi eksistensi dan masa depan dari seorang Akuntan Publik ataupun KAP, ternyata masih belum menjawab penyelesaian permasalahan ataupun resiko kerugian yang telah diderita oleh anggota masyarakat, sebagai akibat dari penggunaan hasil audit dari Akuntan Publik tersebut.
Ambil satu contoh terhadap fakta tentang sebuah KAP yang membantu sebuah perusahaan (debitur sebuah bank BUMN yang sebenarnya telah mengalami kerugian yang sangat dalam dan sudah sangat sulit untuk melanjutkan operasinya) untuk mendapatkan tambahan kredit dari bank tersebut dengan cara merekayasa laporan keuangannya, sehingga pada hasil akhirnya ditampilkan dalam keadaan masih memperoleh laba, dimana pada akhirnya, semua langkah rekayasa laporan keuangan tersebut terbuka ketika debitur tersebut dinyatakan pailit. Bank tersebut jelas mengalami kerugian akibat dari keyakinannya terhadap hasil audit Akuntan Publik terhadap laporan keuangan dari debiturnya tersebut. Jika Bank tersebut mengetahui status yang sebenarnya dari debiturnya tersebut, maka Bank itu tidak akan memberikan pinjaman tambahan terhadap debiturnya tersebut.
Dalam hal ini, Penulis berpendapat bahwa Bank tersebut mempunyai dasar hukum untuk meminta pertanggungjawaban perdata, yaitu pembayaran ganti rugi dari Akuntan Publik tersebut. Hal ini diatur secara tegas dalam pasal 44 PMK No. 17/PMK.01/2008. Inti peraturan itu bahwa Akuntan Publik atau KAP bertanggung jawab atas seluruh jasa yang diberikannya. Tanggung jawab dari Akuntan Publik terhadap konsekuensi dari hasil Audit Laporan Keuangan yang dilakukannya yang dimaksud dalam pasal 44 tersebut walaupun berdasarkan PMK itu hanya terbatas pada pemberian sanksi administrasi, akan tetapi berdasarkan pasal 1365 KUHPerdata mewajibkan Akuntan Publik untuk mengganti kerugian yang dialami oleh Bank sebagai konsekuensi dari tindakan melawan hukum yang telah dilakukannya, sehubungan dengan Laporan Keuangan yang hadir secara menyesatkan tersebut.
Lebih jauh diatur dalam pasal 1366 KUHPerdata bahwa pertangungjawaban, dalam konteks tulisan ini, seorang Akuntan Publik terhadap pihak yang dirugikan, tidak saja untuk kerugian yang dialami oleh pihak yang dirugikan tersebut sebagai akibat dari perbuatannya, akan tetapi termasuk juga untuk kerugian yang disebabkan kelalaian ataupun kekurang hati-hatiannya. Dan dalam pasal 1367 KUHPerdata bahwa Akuntan Publik juga bertanggungjawab terhadap perbuatan orang-orang yang menjadi tanggungannya.
Dari ketentuan KUHPerdata tersebut, dapat di pahami bahwa walaupun seorang Akuntan Publik telah mendapatkan sanksi administrasi sebagai konsekuensi dari pelanggaran-pelanggaran yang dimaksud dalam pasal 62, pasal 63, pasal 64, dan pasal 65 PMK No. 17/PMK.01/2008, akan tetapi tetap saja pertangungjawaban untuk mengganti-kerugian pihak-pihak yang dirugikan akibat dari pelanggaran tersebut dapat dilakukan oleh pihak-pihak yang berhak atas pemenuhan ganti rugi tersebut berdasarkan pasal 1365 KUHPerdata. Sayangnya, atas waktu yang terbatas, penulis belum sempat melakukan penelitian empiris, apakah ada kasus-kasus dimana pihak-pihak pengguna Laporan Keuangan yang disajikan oleh Akuntan Publik, secara melawan hukum pernah melakukan gugatan perdata berdasarkan gugatan Perbuatan Melawan Hukum seperti yang dijelaskan tersebut di atas.
Sehubungan dengan kewajiban untuk mengganti kerugian sebagai akibat dari Perbuatan Melawan Hukum itu, maka langkah pemenuhan dari ganti kerugian tersebut berdasarkan pasal 1131 KUHPerdata, mengatur sebagai berikut: ?Segala kebendaan siberutang, baik yang bergerak maupun yang tak bergerak, baik yang sudah ada maupun yang baru akan ada di kemudian hari, menjadi tanggungan untuk segala perikatan perseorangan.? Pasal itu jelas mengatur bahwa harta pribadi dari pihak yang dihukum untuk membayar ganti rugi lah yang digunakan untuk membayar ganti kerugian akibat Perbuatan Melawan Hukum tersebut.
Sehubungan dengan tanggungjawab perdata tersebut, sangat perlu kiranya diperhatikan bentuk dari badan usaha suatu KAP. Berdasarkan pasal 16 PMK No.17/PMK.1/2008, sebuah KAP hanya dapat berbentuk Perseorangan ataupun Persekutuan Perdata atau Persekutuan Firma. Mengingat badan usaha yang menjadi dasar dari KAP tersebut bukanlah berbentuk badan hukum, maka tanggung jawab terhadap kewajiban untuk mengganti kerugian terhadap pihak yang dirugikan, sesuai dengan ketentuan pasal 1365 KUHPerdata, dibebankan kepada pribadi dari anggota persekutuan tersebut secara tanggung renteng. Dengan pengertian lain, bahwa harta yang akan menjadi jaminan pembayaran terhadap pemenuhan ganti-ganti rugi tersebut adalah harta pribadi dari masing-masing Akuntan Publik dalam hal KAP yang merupakan badan usaha dalam menjalankan Jasanya berbentuk Perorangan ataupun Persekutuan Perdata ataupun Persekutuan Firma.
Dalam ketentuan hukum Indonesia, tidak dikenal adanya pembatasan pertanggunganjawaban pribadi dari anggota persekutuan perdata, baik yang berbentuk firma ataupun non firma. Artinya dalam hal total dari nilai kerugian yang dibebankan kepadanya tersebut tidak mencukupi untuk dibayarkan dari hartanya, maka ada kemungkinan seorang Akuntan Publik untuk dapat dipailitkan secara pribadi sepanjang ketentuan dalam pasal 2 ayat (1) dari Undang-Undang No. 37 tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang terpenuhi. Berbeda halnya di Amerika dan beberapa Negara lainnya, yang mengenal adanya pembatasan pertanggungjawaban dari anggota persekutuan perdata dalam suatu badan usaha yang berbentuk Limited Liability Partnership (LLP).
Potensi pertanggungjawaban secara pribadi ini harus menjadi perhatian yang sungguh-sungguh dipahami oleh setiap Akuntan Publik untuk dapat kiranya menghindarkan setiap sikap-sikap yang bertentangan dengan ketentuan hukum dan pengaturan Kode etik profesi Akuntan Publik yang berlaku.
Selain konsekuensi Perdata, pelanggaran sikap profesionalisme yang dilakukan oleh Akuntan Publik juga dapat memberikan akibat yang bersifat pidana. Pada dasarnya hal ini telah diusulkan oleh pemerintah dalam Rancangan Undang-Undang Akuntan Publik yang saat ini telah berada dalam tahap pembahasan akhir. Dimana selain konsekuensi yang bersifat hukuman sanksi administratif, antara lain dalam pasal 46 RUU Akuntan Publik tersebut yang memberikan konsekuensi pidana untuk waktu maksimum 6 tahun dan denda maksimum Rp 300 juta bagi Akuntan Publik yang terbukti: (a) melanggar pasal 32 ayat 6 yang isinya mewajibkan seorang Akuntan Publik untuk mematuhi SPAP serta peraturan perundang-undangan yang berlaku, dimana pelanggar terhadap hal tersebut telah menimbulkan kerugian bagi pihak lain; (b) menyatakan pendapat atas Laporan Keuangan tidak berdasarkan bukti audit yang sah, relevan dan cukup.
Kemudian (c) melanggar ketentuan asal 37 ayat (1) huruf g dengan melakukan tindakan yang mengakibatkan kertas kerja dan sokumen-dokumen lain yang berkaitan dengan pemberian jasa tidak apat digunakan sebagaimana mestinya, dan juga huruf j dalam melakukan manipulasi data yang berkaitan dengan jasa yang diberikan; (d) Atau memberikan pernyataan tidak benar, dokumen also atau dokumen yang dipalsukan untuk mendapatkan atau memperbaharui ijin Akuntan Publik atau untuk mendapatkan ijin usaha KAP atau ijin pendirian cabang KAP.
Ketentuan pidana tersebut secara tegas ditentang oleh IAPI secara khusus terhadap pengenaan akibat pidana dalam hal terbukti seorang Akuntan Publik dalam menjalankan tugas profesinya tidak melakukannya berdasarkan ketentuan yang telah diatur dalam SPAP. Padahal, konsekuensi dari pelanggaran SPAP tersebut dimata para akuntan publik seharusnya merupakan suatu pelanggaran yang bersifat administratif sehingga sepantasnya dikenakan ketentuan sanksi administratif bukan tindakan pidana.
Pada dasarnya, walaupun ketentuan pidana tidak diatur dalam PMK No.17/PMK.01/2008 dan RUU Akuntan Publik, tetap saja tindakan pelanggaran yang dilakukan oleh Akuntan Publik untuk berprofesi secara profesional membuka potensi untuk dipidanakan oleh orang-orang yang dirugikan olehnya. Misalnya dalam hal terjadinya kedekatan yang sangat antara Akuntan Publik tersebut dengan klien, atau bahkan juga mungkin pemilik ataupun Akuntan Publik tersebut mempunyai hubungan keluarga langsung terhadap klien yang menggunakan jasanya tersebut, ataupun Akuntan Publik tersebut mendapatkan imbalan khusus. Sehingga dapat saja seorang Akuntan Publik melakukan tindakan kejahatan bahkan antara lain dengan cara memalsukan surat seperti yang diatur dalam pasal 263 dan pasal 264 KUHP, ataupun melakukan penipuan ataupun kebohongan seperti yang diatur dalam pasal 378 KUHP, yang dapat dikutip sebagai berikut:
Pasal 263 (1) KUHP: ?Barangsiapa membuat secara tidak benar atau memalsu surat yang dapat menimbulkan suatu hak, perikatan atau pembebasan utang, atau yang diperuntukkan sebagai bukti dari suatu hal, dengan maksud untuk memakai atau menyuruh orang lain pakai surat tersebut seolah-olah isinya benar dan tidak dipalsu, diancam, jika pemakaian tersebut dapat menimbulkan kerugian, karena pemalsuan surat, dengan pidana penjara paling lama 6 tahun.?
Pasal 378 KUHP: ?Barang siapa dengan maksud untuk menguntungkan diri sendiri atau orang lain secara melawan hukum dengan memakai nama palsu atau martabat palsu; dengan tipu muslihat ataupun dengan rangkaian kebiohongan , mengerakkan orang lain untuk menyerahkan barang sesuatu kepadanya, supaya member utang maupun menghapuskan piutang, diancam, karena penipuan, dengan pidana penjara palaing lama 4 tahun.?
Atau jikapun Akuntan Publik tidak melakukan tindak kejahatan tersebut secara langsung akan tetapi keterlibatannya dalam tindak pidana kejahatan pemalsuan surat ataupun penipuan tersebut dilakukan dengan cara ?turut melakukan? ataupun ?membantu melakukan? seperti yang diatur dalam pasal 55 dan 56 KUH Pidana, yang dikutip sebagai berikut:
Pasal 55 ayat (1) KUHP: ?Dipidana sebagai pembuat (dader) sesuatu perbuatan pidana: Ke-1, mereka yang melakukan menyuruh melakukan dan yang turut serta melakukan perbuatan; Ke-2, mereka yang dengan memberi atau menjanjikan sesuatu, dengan menalahgunakan kekuasaan atau martabat, dengan kekerasan, ancaman ataupenyesatan, atau dengan member kesempatan, sarana atau keterangan, sengaja menganjurkan orang lain supaya melakukan perbuatan.?
Pasal 56 KUHP: ?Dipidana sebagai pembantu (medepichtige) suatu kejahatan: Ke-1, mereka yang sengaja membri bantuan pada waktu kejahatan dilakukan; Ke-2, Mereka yang sengaja member kesempata, sarana atau keterangan untuk melakukan kejahatan.?
Mengingat ketentuan hukum pidana telah diatur secara umum dalam KUHP, pertanggungjawaban secara pidana tidak perlu harus terlebih dahulu diatur dalam UU Akuntan Publik, karena secara umum, tindakan-tindakan yang berhubungan dengan melakukan ataupun turut serta ataupun turut membantu melakukan kejahatan, akan memberikan konsekuensi pertangungjawaban pidana terhadap seorang Akuntan Publik seperti yang dijelaskan dalam pasal-pasal pidana tersebut di atas. Pemberian hukuman yang bersifat sanksi administratif, secara hukum tidak dapat menghapuskan akibat pidana yang diancamkan kepada seorang Akuntan Publik yang terbukti melakukan ataupun terlibat dalam tindakan kejahatan penipuan ataupun pemalsuan surat tersebut.
Jelas sikap professional dari sang Akuntan Publik timbul bukan karena rangkaian ancaman hukuman administratif, perdata dan bahkan pidana yang dapat menjeratnya dalam hal terjadinya pelanggaran tersebut, akan tetapi lebih karena memang dunia bisnis Indonesia membutuhkan suatu proses perjalanan yang sehat dan transparan, sehingga dalam hal menyajikan suatu keberadaan suatu perusahaan melalui laporan keuangannya tersebut, publik sangat membutuhkan akuntan publik yang benar-benar mempunyai kemampuan yang baik, professional dan independen dalam menjamin maksimumnya tingkat akurasi kebenaran dari hasil pernyataan pendapatnya terhadap Laporan Keuangan tersebut.
Minggu, 23 Mei 2010
Tugas jurnal4. BSC. Seminar Knowledge Management th 2006
Merancang Knowledge Management Model dengan Balanced Scorecard: Dari Intangible Assets menjadi Tangible Assets.
Knowledge merupakan salah satu bentuk Intangible Asset yang sangat berperan dalam persaingan yang dialami oleh organisasi. Kesadaran akan pentingnya pengelolaan knowledge yang ada menjadi hal yang terkadang dilupakan oleh organisasi. Knowledge Management sebagai proses dalam organisasi mengumpulkan ase pengetahan (Knowledge Assets) dan menggunakan untuk mendapat keunggulan kompeitif. Ketika organisasi melakukan investasi yang besar terhadap usaha mengumpulkan aset pengetahuan (Knowledge Assets) maka organisasi harus dapat mengukur dampak knowledge manajemen (KM) terhadap organisasi (Tangible Outcomes) dan yakin bahwa apa yang dilakukan organisasi dalam rangka mengumpulkan aset pengetahuan sejalan dengan visi misi organisasi. Balanced Scorecard yang dikembangkan oleh Kaplan dapat dignakan organisasi sebagai alat untuk mengembangkan KM, sehingga organisasi memiliki keyakinan bahwa KM yag dikembangkan dapat mendukung visi misi organisasi dan dapat menghasilkan tangible outcomes.
1. Balanced Scorecard, Intangible Assets, dan Knowledge Management
Keempat perspektif yang berperan dalam menciptakan baik Intangible asset maupun Tangible asset.
- Perspektif Keuangan : kinerja organisasi dinilai dari sisi financial oleh stakeholdrnya secara umum dilihat dari dua hal yaitu maksimisasi penrimaan dan efisiensi pengeluaran.
- Perspektif Pelanggan : kinerja organisasi dilihat dari sisi kepuasan customer. ukuran yang digunakan dalam perspektif pelanggan adalah nilai-nilai yang mempengaruhi kepuasan pelanggan yang secara umum terbagi dalam tiga hal yaitu nilai-nilai yang erkandung dalam jasa dan layanan kepada customer, hubungan dengan customer, serta image yang melekat pada customer.
- Perspektif Proses Bisnis Internal : merupakan proses internal yang dilakukan dalam membuat produk dan memberikan layanan proses internal setidaknya meliputi memproduksi dan memberikan layanan dan kemampuan proses internal untuk inovasi.
- Perspektif Learning and Growth : dalam mendukung ketiga pespektif di aas dibutuhkan kesiapan organisasi untuk mendukungnya yang ada dipespektif ini. dalam perspektif ini, intangible asset rganisasi diopimalkan dan dikembangkan serta diberdayakan sehingga siap untuk lingkungan yang turbulence.
pengukuran KM dengan bantuan BSC akan sangat membantu organisasi, artinya sebelum organisasi mengolah (manage) KM yang dimiliki maka organisasi tersebut harus dapat mengukur Km yang dimiliki, seperti apa yang dikatakan oleh Kaplan "you can't manage, what you can't measure", sehingga pengelolaan Km atau intangible assets yang dimiliki dapat memberikan kontribusi yang besar terhadap organisasi, sebagai bagian dari langkah organisasi ntuk memiliki keunggulan bersaing.
balanced scorecad
Kartu skor berimbang
Kartu skor berimbang (bahasa Inggris: balanced scorecard, BSC) adalah suatu konsep untuk mengukur apakah aktivitas-aktivitas operasional suatu perusahaan dalam skala yang lebih kecil sejalan dengan sasaran yang lebih besar dalam hal visi dan strategi. BSC pertama kali dikembangkan dan digunakan pada perusahaan Analog Devices pada tahun 1987. Dengan tidak berfokus hanya pada berfokus pada hasil finansial melainkan juga masalah manusia, BSC membantu memberikan pandangan yang lebih menyeluruh pada suatu perusahaan yang pada gilirannya akan membantu organisasi untuk bertindak sesuai tujuan jangka panjangnya. Sistem manajemen strategis membantu manajer untuk berfokus pada ukuran kinerja sambil menyeimbangkan sasaran finansial dengan perspektif pelanggan, proses, dan karyawan.
Pada tahun 1992, Robert S. Kaplan dan David P. Norton mulai mempublikasikan kartu skor berimbang melalui rangkaian artikel-artikel jurnal dan buku The Balanced Scorecard pada tahun 1996. Sejak diperkenalkannya konsep aslinya, BSC telah menjadi lahan subur untuk pengembangan teori dan penelitian, dan banyak praktisi yang telah menyimpang dari artikel asli Kaplan dan Norton. Kaplan dan Norton sendiri melakukan tinjauan ulang terhadap konsep ini satu dasawarsa kemudian berdasarkan pengalaman penerapan yang mereka lakukan.
Di Indonesia, fenomena lain penggunaan BSC di pelbagai perusahaan cenderung jor joran dan mengarah ke asal (latah). Jika kita sebutkan beberapa nama perusahaan milik negara (BUMN) dari yang beraset besar hingga bermodal cekak, rata-rata sudah mengadopsi konsep BSC ini. Namun jika ditelaah saksama, ketahuan BSC sb sebatas konsep, tidak jelas ujung pangkal. Alhasil, meski sudah rame-rame menggunakan konsep BSC, pengelolaan BUMN masih tidak beranjak dari keadaan seperti 30 tahun lalu. Pekerja malas dan tidak produktif tetap digaji dan menikmati kenaikan pangkat. Orang berpretasi dan andal dihargai setara orang bodoh, asal sama-sama karyawan. Tidak ada yang dipecat karena berbuat salah. Pengelolaan keuangan sesuka hati yang sedang menjadi direksi. (POY)
Jumat, 02 April 2010
journal-3. dlm b.inggris
INFORMATION SYSTEM STRATEGIC PLANNING MODEL
STRATEGIC PLANNING MODELS IN INFORMATION SYSTEMS APPROACH WITH TELEVISION broadcasting industry BLUE OCEAN STRATEGY AND BALANCED SCORECARD
Abstract
Increasing competition in the Indonesian broadcasting media companies today, especially television, allowing a business strategy needs to survive. Almost all the broadcast media utilize IT in their operation. But the ability of planning, management and implementation of IS / IT that is associated with its business strategy is still less applied. This can be seen from the output of each program broadcast from TV stations having the same hue and variety. Differentiation and product innovation does not appear where between one station to another station to produce products which are similar but not the same. Though their audience consists of many layers, cultural and social backgrounds, which definitely have different tastes and this is an opportunity to be worked out more carefully. Strategic Planning Information System is now one of the key in achieving company goals, due to be aligned with business strategy. Strategic Planning Information System that will be discussed in this study is to use business strategy Blue Ocean Strategy (BOS) to be integrated with the Balanced Scorecard (BSC). With properties on the BOS and the BSC, this answers the needs of Strategic Planning of Information Systems at the television media industry characterized by dynamic, innovative and high-level competition with the achievement of measurable results and comprehensive. PSSI is implemented in the Son of Space Toon TV. The study shows a PSSI TV broadcasting industry in line with its business strategy. The components of the broadcasting industry that caught the BOS value curve is mapped into the 4 BSC perspectives, namely financial perspective, customer, internal business processes, learning and growth. The result was further elaborated on the needs of the IS / IT aligned with business strategy BOS using the four perspectives of BSC. Needs of the IS / IT that appear later in the Inventory to be run in accordance with the strategic management of IS / IT him.
Keywords: Blue Ocean Strategy (BOS), Balanced Scorecard (BSC)
1. INTRODUCTION
Ward and Pepard in his book Strategic Planning for Information Systems said, to support a company's business strategy, an appropriate strategic Information Systems (IS) and Information Technology (IT) [12]. In recent decades with the advancement of IT, business people in the field of mass media, especially electronic undergone many changes. Efficiency and effectiveness is its influence is felt primarily audio editor tool and computer-based video replace analog machines. With memory prices tend to decline and continued to increase computer speed is accompanied by the greater data storage capacity and the compression technology of audio and video files are getting better, then IT is very feasible and reliable to implement.
With so many new stations generate high levels of competition among the advertiser's target audience and the broadcast industry. The broadcasting business has unique characteristics, the two targets at the same time businesses were targeted to be achieved that is the target reaches the maximum number of listeners and target revenues earned from advertising spending by advertisers. But more and more ads placed increasingly counterproductive to efforts to capture share of listeners.
With the problematic encountered in the broadcasting industry business is a strategic planning role of information systems becomes an important and determining business success. With strategic planning, IS / IT is expected to provide direction, and concentration on trying to reach the target. Background for the study was conducted to produce a strategic plan for information systems penyiaranTelevisi industry.
2. METHODOLOGY
Step-by-step study begins with the search business strategy that fits with the characteristics of the broadcasting industry to find the right tools to get the formula for the IS / IT strategy.
PEST analysis was used to analyze the external environment that affect business activity seen from the aspect of political, economic, social and technological. PEST analysis obtained from a formula suitable for use with the condition of the broadcast media industry today is Blue Ocean Strategy (BOS). While for the formulation of the IS / IT tools used the Balanced Scorecard (BOS). Formulation method IS / IT that align with the BOS this is something new to explain the formulation of the IS / IT strategy align with the formulation of BOS business. Figure 1 shows the steps formulations IS / IT Strategy with the BOS and the BSC until you reach the IS / IT Portfolio.
3. BASIS THEORY
This study is based on theories related to the object of the study. Instead of using theories and techniques of strategic planning of information systems, in this study also taken the theories of science communication as the foundation of science broadcasting industry. The benefits of these theories in this study to facilitate understanding the characteristics of the broadcasting industry. While the BOS and the BSC as the core of the modeling of this Information Systems Strategic Planning, to accommodate whatever be the deciding factor in this industry.
Blue Ocean Strategy
Blue Ocean Strategy (BOS), written by W. Chan Kim and Renee Mauborgne is part of the process of business strategy. BOS is defined in terms of business strategies that apply the mastery of the market space that is not contested (uncontested market space) so that makes the competition becomes irrelevant [9]. Markets that are not contested the analogy as Blue Ocean (Ocean Blue) where an organization to play alone without any competitor. Conversely, where the living conditions of mutual market contested by various parties in any way as if to bleed, then this condition is analogous to a Red Ocean or Red Ocean.
BOS approach emphasizes the equality between the value and innovation. The combination of innovation and value of the existence in ways that do to provide benefits to consumers and companies. In the figure 2 below describes innovations that created value by reducing costs and increasing value for systematic konsumen.Pendekatan designed by Kim and Mauborgne Blue Ocean Strategy in making an outline of the strategy consists of six principles which are clustered in two principles namely Formulation and Principle Implementation Principles.
Principle 3.1.1 Formulation
1. Reconstruct market boundaries. You do this by doing framework "six paths" are:
a. Looking across alternative industries.
b. Looking at the strategic groups within industries.
c. Observing the chain buyers.
d. Look Across Complementary Product and Service Offering.
e. Observing the emotional appeal to buyers or functional.
f. Looking at the time.
g. Focus on the big picture rather than on numbers.
2. Reach beyond existing demand.
3. Conducting a series of strategic properly by performing the following sequence:
a. Utility, the extent to which product has a utility or a benefit for consumers.
b. Price. : Implementing the right strategic pricing to attract buyers masses so they have the ability to buy the products offered.
c. Cost. Whether the company can achieve cost targets so that company profits could mendapatakan at the level of strategic pricing.
d. Adoption. Are there any obstacles or barriers in the adoption of ideas.
3.1.2 Execution or Implementation Principles
1. Overcoming major obstacles in the organization.
2. Integrating Execution into Strategy. Organizations must integrate into the strategy execution from the beginning.
3.1.3 Tools and Framework
At the time used to formulate and execute BOS frameworks and tools. Some tools and frameworks are:
1. Strategy Canvas. Figure 3 below is an example of a strategy canvas airline industry, which describes the factors that affect the aviation industry.
2. Framework 4 steps. In an effort to create innovative, value can be translated with an efficiency of production costs and create more value for consumers.
Balanced Scorecard
The Balanced Scorecard was first published by Robert S. Kaplan and David P. Norton in 1992 in an article entitled "The Balanced Scorecard - Measures That Drive Performance." The Balanced Scorecard is introduced at the beginning of an assessment and control management system that rapidly, accurately and comprehensively can provide insight to managers about business performance. Kaplan and Norton introduced the Balanced Scorecard at the enterprise level organizations. The basic principle of the Balanced Scorecard This is the point of view of assessing a company should not only be seen from the financial aspect, but might also be supplemented with measurements from other perspectives such as customer satisfaction, internal processes and ability to innovate.
According to Kaplan and Norton, The Balanced Scorecard is defined as follows:
"... A set of measure that's gives top managers a fast but comprehensive view of the business, includes financial measures That tell the results of actions already taken, complements the financial measures with operational measures on customer satisfaction, internal process and the organization's innovation and Improvements activities - That the operational measures are the drivers of future financial performance. "[8]
The Balanced Scorecard is more than just tactical or operational measurement system. Innovative companies use the scorecard as a strategic management system, to manage the long-term strategy and generate management processes such as:
1. Clarify and translate vision and strategy.
2. Communicating and linking strategic objectives and measures.
3. Plan, set targets and align strategic initiatives.
4. Enhance strategic feedback and learning.
Portfolio Matrix
McFarlan and McKenney (1983) proposed a system to categorize the information into four groups, namely support (support), High Potential, key operational and strategic.
1. Strategic
Critical information systems for business and future success.
2. Key Operational
Information systems necessary to support today's business continuity and effectiveness must always be maintained.
3. Support
Help improve business process efficiency and effectiveness of management, but not critical to the business.
4. High Potential
Information system which was implemented from new innovations and potential achieve competitive advantage.
4. ANALYSIS
Analysis of Blue Ocean Strategy
Defining business strategy in an environment full of change must create innovations that have to consider three things: WHO, what and how [1]. Who is who, that is the target segmentation really wanted to reach, What is the value of what will be provided with such innovations, and How is how to create these innovations. Blue Ocean Strategy (BOS) is a strategic management process that is able to change the business paradigm in the face of competition. BOS is about how to master the market space that is not contested and thus the competition becomes irrelevant. Market free of competition is referred to as Blue Ocean or the deep blue while the competition is filled with Red Ocean. [9]
This study focuses on Blue Ocean Strategy for this strategy to balance between customer value and company profits are accommodated in business strategy. What I want to emphasize is what is needed by the broadcasting industry is innovation that creates value, not just innovation and out of the competition but more than that, how to create value for consumers of this industry that are not available from competitors. It is also to consider the sustainability of the broadcasting business in the long term, innovation and value that is created must consider economic factors and provitable. This means that businesses should strongly consider how innovation is done, the cost should remove it economically feasible and capable of generating long-term profitability. Here are the pictures that explain the relationship between innovation and the level of demand.
BOS Components Affecting Broadcasting Industries
By using the Blue Ocean Strategy in the broadcasting industry and view broadcast television competition conditions in Indonesia today, the following factors affecting adalahfaktor-competition television broadcasting industry in Indonesia:
1. Rating factor, is the number of figures produced in the form of assessment based on the number of audience ratings that can be achieved by a television station.
2. Broadcast coverage. Broadcast coverage area based on the scope of broadcast is broadcast as well as local and national broadcast network broadcasts.
3. Audience segmentation. Target audience is to be achieved by a television audience could be based on the grouping based on: gender (male / female), Age (Children, Youth and Adult), Socio-Economic Strata, and Programs (Information / News, Entertainment, Education).
4. Ad Rates based on total audience is usually found in what is the cost-per-audience. For example an event cost 20 million rupiah to get total audience of 200,000 viewers, the cost-per-audience generated is 1000 per-audience.
5. Level of Efficiency and Effectiveness of the ad. Party advertiser would take into account the level of efficiency and effectiveness of the ads that are installed.
6. Programs that appeal to audiences. Here the level of creativity is required so that the designer program broadcast audience feel fulfilled and satisfied with the design of the program offered and loyal audience will follow the next event.
7. Grouping of stations. Currently doing some television grouping (grouping) as a take-over (the takeover of ownership) or partnership relationship (partnership), or grouping of local tv network. The purpose of this grouping is to strengthen competitiveness, and enhance corporate efficiency.
Under the conditions of competition in the broadcasting industry in Indonesia, to implement the Blue Ocean Strategy is necessary strategic steps to move from the condition of the Red Ocean to Ocean Blue. Because it makes a strategy canvas work done kerangkah 4 steps toward the Blue Ocean Strategy, namely:
Eliminate:
- Program of Events that do not fit the target audience.
- Eliminate ad rates based on rating systems.
- Sale of advertising that is not appropriate segment (redundant).
Create:
- Index level of advertising success based on market conditions according to the target audience of local products.
- Inhouse Researcht and Development, a mixture of research programs and market research to assess the level of advertising success.
- Forecast Audience Information System that can predict the trend level audience with a variety of conditions that influence it.
- Moving to Digital Television Stations.
Reduce:
- Reduce dependency level rating by the rating companies.
- Reduce the production of an event that has been duplicated at another station.
- National Broadcasting reduced and more to create local-laden programs.
- Ads on your favorite shows with ads quota system.
Increase:
- Relationships with local TV production house and to form networks and create a virtual integration.
- Enhancing the Role of Research and Development Department to enhance continuous innovation and quality control programs.
- Cooperation with retail enterprises to get data on the impact of advertising marketing products directly.
Analysis of Strategic Planning / IT Broadcasting Industry
Mapping the BOS to the BSC
To align the IS / IT strategy with business strategy is necessary to understand first the relationship between the two in the broadcasting industry. In the context of the broadcast industry, information very important role in determining the trend and direction of broadcasting policy. Since the broadcast service industry is much influenced by his fondness and all present (trends and up to date). Therefore, the IS / IT strategy as part of supporting not only fixed it also functions as a determinant of policy.
IS / IT strategy within the broadcasting industry as well as in-drive directly by the business strategy. IS / IT strategy is expected to specify what information is needed to realize its business strategy in achieving its business objectives. At this stage of analysis and information system strategic planning information technology based on analysis of the broadcasting industry with his business strategy is based on the Balanced Scorecard method.
First time in the blue ocean strategy map balanced scorecard to the business strategy. The purpose of this mapping to obtain a clearer perspective of the financial perspective, customer, internal interlaboratory as well as business growth and learning. Because the results are mapped into four perspectives will provide a clearer picture now proceed with the mapping of the Balanced Scorecard. Mapping, this mapping will lead to the need for information systems and information technology due to business strategy has been compiled. The following table describing the mapping of the BOS to the BSC.
Financial Perspective of the Components of the BOS:
• With a competitive ad pricing in the long term increase potential advertising revenue.
• With the local advertising that is more adaptive then the potential for local advertisers will be absorbed and will provide financial income.
• With virtual integration, the market will be global and financially increase potential revenue.
• Implementation of Ad-impact index in real income will increase due to rate rises when the index card ad-impact advertising a product rises.
Customer Perspectives on the BOS Components
• By setting the segment on TV BOS customer is the target audience will create high loyalty. In terms of advertisers will benefit because the target market according to mean advertising that is placed will be effective.
• With the ad and local program audience readily accepted because of the social and cultural proximity. From the advertiser side adapted to the existence of local advertising that is placed into the advertising is effective because the message would be easier to.
• The Quota ads on each event will make the assurance of broadcast patterns resulting from the presence of the audience watching the ad will create a comfortable pattern. The advantages for advertisers, it's easier to plan their advertising budgets.
• With the research and development to every show that aired from the audience will create a sense of fulfillment diinginkan.Dari side events will further investigate the characteristics advertisers target their ads.
• The existence of virtual integration between local TV advertisers will facilitate the appropriate advertising to effectively target their market.
• The Ad-Impact Index for advertisers will be able to measure the extent to which the effectiveness of their advertising with their business growth.
• With the use of digital technology for the audience will give satisfaction to the quality of the transmitted broadcast. Likewise for the advertisers, their advertising material is delivered to audiences with maximum good and the digital ad serving results can be monitored by them.
Internal Business Process Perspective on BOS Components
• With the goal segementasi clear and consistent in terms of operational and creative processes, events and broadcast material will be more focused. The program will be flown either event, as well as the quality and quantity is reached.
• With local advertising creative process is ongoing, with activities in the department of production, especially the adaptation program and the future will continue to increase production parts can become profit centers in which their products are not only worn by the stations themselves can even spread to other TV.
• With the implementation of the operational part of the broadcast advertising quotas will remain intact with the broadcast format is always fixed. This will provide certainty about the duration of the broadcast and broadcast content more weight.
• The format of the broadcast equipment will also facilitate the implementation process tv network system in which the ad slots and a fixed duration of the event easier to organize and adapt the network stations to broadcast the format of each member of a TV network.
• broadcast programs that are not glued to the rating system will provide more flexibility to producers in producing the program. There was no effect of "moral hazard" in which broadcast programs that have a high rating in "genjot 'duration as possible to get as many sponsors that often result in imposition of creativity that will degrade the quality of programs.
• Creation of an organization close relationship between members of the TV company's network will facilitate in coordinating the program targets will be achieved and within ad management system administration. TV so that network members are far from Jakarta as the center of the transaction will gain market share.
• With a digital broadcast system will facilitate the integration of broadcast systems into a data base system broadcasts a vending system administration.
Learning and Growth perspective of the BOS components
• Blue Ocean Strategy With every employee will be required to have the ability to innovate and kreatitivitas and high productivity to produce the appropriate segmentation and target output is expected. Because of that training and education for employees is needed, especially with the advancement of digital technology every employee is required to master appropriate field.
• The work team will grow as a solid target employees focus on their creative qualities and ideals rather than on market appetite. The final result of the broadcast program product will be more weight even have value "corporate social responsibility" is an audience who watched the program is not fooled, there is an element of moral education and the story contained in the program to easily digested because there are elements of "local content".
• The process of creativity and idealism will continue to flow from each team member along with tertampungnya aspirations and their ideas in any of their works. The process of learning and development also occurs inside where the communication is established between team members will facilitate the transfer of knowledge and expertise of senior team members to a more junior on each of their activities.
5. CONCLUSION
Under these conditions the broadcasting industry with a very high level of competition required a breakthrough for this industry remain healthy and able to survive. Strategic Planning Information Systems / Information Technology with the approach of the Blue Ocean Strategy, Balanced Scorecard (BSC-BOS) answer the need for strategic planning of IS / IT in this industry. Integrated approach between business strategy Blue Ocean Strategy with the Balanced Scorecard to produce Strategic Planning / IT (PSSI), a comprehensive so suitable for use in TV broadcasting industry.
Results of the study concluded that innovation is a strategic factor in improving competitive advantage. In this study also found that the TV industry, industry players in Indonesia are stuck in a competition that "bleeding" due to measurement success factor in the size of their program's audience ratings. From the observation, rating has not shown the real truth about the success of a program both from advertisers and audience. In accordance with this Blue Ocean Strategy is one option to exit the business strategy of the condition. Formulation BOS get one of the components as a replacement solution that rating is called Ad-Impact Index is an index that indicates a qualitative measure of the influence of advertising that is placed on TV stations to target advertising such as sales increased, the level of consumer awareness rises and so forth. To measure the level of satisfaction is measured in qualitative audience is through surveys. The solution is integrated into the BSC to obtain an Information Systems Strategic Planning more focused, as well as a comprehensive and dynamic characteristics according to the TV.
STRATEGIC PLANNING MODELS IN INFORMATION SYSTEMS APPROACH WITH TELEVISION broadcasting industry BLUE OCEAN STRATEGY AND BALANCED SCORECARD
Abstract
Increasing competition in the Indonesian broadcasting media companies today, especially television, allowing a business strategy needs to survive. Almost all the broadcast media utilize IT in their operation. But the ability of planning, management and implementation of IS / IT that is associated with its business strategy is still less applied. This can be seen from the output of each program broadcast from TV stations having the same hue and variety. Differentiation and product innovation does not appear where between one station to another station to produce products which are similar but not the same. Though their audience consists of many layers, cultural and social backgrounds, which definitely have different tastes and this is an opportunity to be worked out more carefully. Strategic Planning Information System is now one of the key in achieving company goals, due to be aligned with business strategy. Strategic Planning Information System that will be discussed in this study is to use business strategy Blue Ocean Strategy (BOS) to be integrated with the Balanced Scorecard (BSC). With properties on the BOS and the BSC, this answers the needs of Strategic Planning of Information Systems at the television media industry characterized by dynamic, innovative and high-level competition with the achievement of measurable results and comprehensive. PSSI is implemented in the Son of Space Toon TV. The study shows a PSSI TV broadcasting industry in line with its business strategy. The components of the broadcasting industry that caught the BOS value curve is mapped into the 4 BSC perspectives, namely financial perspective, customer, internal business processes, learning and growth. The result was further elaborated on the needs of the IS / IT aligned with business strategy BOS using the four perspectives of BSC. Needs of the IS / IT that appear later in the Inventory to be run in accordance with the strategic management of IS / IT him.
Keywords: Blue Ocean Strategy (BOS), Balanced Scorecard (BSC)
1. INTRODUCTION
Ward and Pepard in his book Strategic Planning for Information Systems said, to support a company's business strategy, an appropriate strategic Information Systems (IS) and Information Technology (IT) [12]. In recent decades with the advancement of IT, business people in the field of mass media, especially electronic undergone many changes. Efficiency and effectiveness is its influence is felt primarily audio editor tool and computer-based video replace analog machines. With memory prices tend to decline and continued to increase computer speed is accompanied by the greater data storage capacity and the compression technology of audio and video files are getting better, then IT is very feasible and reliable to implement.
With so many new stations generate high levels of competition among the advertiser's target audience and the broadcast industry. The broadcasting business has unique characteristics, the two targets at the same time businesses were targeted to be achieved that is the target reaches the maximum number of listeners and target revenues earned from advertising spending by advertisers. But more and more ads placed increasingly counterproductive to efforts to capture share of listeners.
With the problematic encountered in the broadcasting industry business is a strategic planning role of information systems becomes an important and determining business success. With strategic planning, IS / IT is expected to provide direction, and concentration on trying to reach the target. Background for the study was conducted to produce a strategic plan for information systems penyiaranTelevisi industry.
2. METHODOLOGY
Step-by-step study begins with the search business strategy that fits with the characteristics of the broadcasting industry to find the right tools to get the formula for the IS / IT strategy.
PEST analysis was used to analyze the external environment that affect business activity seen from the aspect of political, economic, social and technological. PEST analysis obtained from a formula suitable for use with the condition of the broadcast media industry today is Blue Ocean Strategy (BOS). While for the formulation of the IS / IT tools used the Balanced Scorecard (BOS). Formulation method IS / IT that align with the BOS this is something new to explain the formulation of the IS / IT strategy align with the formulation of BOS business. Figure 1 shows the steps formulations IS / IT Strategy with the BOS and the BSC until you reach the IS / IT Portfolio.
3. BASIS THEORY
This study is based on theories related to the object of the study. Instead of using theories and techniques of strategic planning of information systems, in this study also taken the theories of science communication as the foundation of science broadcasting industry. The benefits of these theories in this study to facilitate understanding the characteristics of the broadcasting industry. While the BOS and the BSC as the core of the modeling of this Information Systems Strategic Planning, to accommodate whatever be the deciding factor in this industry.
Blue Ocean Strategy
Blue Ocean Strategy (BOS), written by W. Chan Kim and Renee Mauborgne is part of the process of business strategy. BOS is defined in terms of business strategies that apply the mastery of the market space that is not contested (uncontested market space) so that makes the competition becomes irrelevant [9]. Markets that are not contested the analogy as Blue Ocean (Ocean Blue) where an organization to play alone without any competitor. Conversely, where the living conditions of mutual market contested by various parties in any way as if to bleed, then this condition is analogous to a Red Ocean or Red Ocean.
BOS approach emphasizes the equality between the value and innovation. The combination of innovation and value of the existence in ways that do to provide benefits to consumers and companies. In the figure 2 below describes innovations that created value by reducing costs and increasing value for systematic konsumen.Pendekatan designed by Kim and Mauborgne Blue Ocean Strategy in making an outline of the strategy consists of six principles which are clustered in two principles namely Formulation and Principle Implementation Principles.
Principle 3.1.1 Formulation
1. Reconstruct market boundaries. You do this by doing framework "six paths" are:
a. Looking across alternative industries.
b. Looking at the strategic groups within industries.
c. Observing the chain buyers.
d. Look Across Complementary Product and Service Offering.
e. Observing the emotional appeal to buyers or functional.
f. Looking at the time.
g. Focus on the big picture rather than on numbers.
2. Reach beyond existing demand.
3. Conducting a series of strategic properly by performing the following sequence:
a. Utility, the extent to which product has a utility or a benefit for consumers.
b. Price. : Implementing the right strategic pricing to attract buyers masses so they have the ability to buy the products offered.
c. Cost. Whether the company can achieve cost targets so that company profits could mendapatakan at the level of strategic pricing.
d. Adoption. Are there any obstacles or barriers in the adoption of ideas.
3.1.2 Execution or Implementation Principles
1. Overcoming major obstacles in the organization.
2. Integrating Execution into Strategy. Organizations must integrate into the strategy execution from the beginning.
3.1.3 Tools and Framework
At the time used to formulate and execute BOS frameworks and tools. Some tools and frameworks are:
1. Strategy Canvas. Figure 3 below is an example of a strategy canvas airline industry, which describes the factors that affect the aviation industry.
2. Framework 4 steps. In an effort to create innovative, value can be translated with an efficiency of production costs and create more value for consumers.
Balanced Scorecard
The Balanced Scorecard was first published by Robert S. Kaplan and David P. Norton in 1992 in an article entitled "The Balanced Scorecard - Measures That Drive Performance." The Balanced Scorecard is introduced at the beginning of an assessment and control management system that rapidly, accurately and comprehensively can provide insight to managers about business performance. Kaplan and Norton introduced the Balanced Scorecard at the enterprise level organizations. The basic principle of the Balanced Scorecard This is the point of view of assessing a company should not only be seen from the financial aspect, but might also be supplemented with measurements from other perspectives such as customer satisfaction, internal processes and ability to innovate.
According to Kaplan and Norton, The Balanced Scorecard is defined as follows:
"... A set of measure that's gives top managers a fast but comprehensive view of the business, includes financial measures That tell the results of actions already taken, complements the financial measures with operational measures on customer satisfaction, internal process and the organization's innovation and Improvements activities - That the operational measures are the drivers of future financial performance. "[8]
The Balanced Scorecard is more than just tactical or operational measurement system. Innovative companies use the scorecard as a strategic management system, to manage the long-term strategy and generate management processes such as:
1. Clarify and translate vision and strategy.
2. Communicating and linking strategic objectives and measures.
3. Plan, set targets and align strategic initiatives.
4. Enhance strategic feedback and learning.
Portfolio Matrix
McFarlan and McKenney (1983) proposed a system to categorize the information into four groups, namely support (support), High Potential, key operational and strategic.
1. Strategic
Critical information systems for business and future success.
2. Key Operational
Information systems necessary to support today's business continuity and effectiveness must always be maintained.
3. Support
Help improve business process efficiency and effectiveness of management, but not critical to the business.
4. High Potential
Information system which was implemented from new innovations and potential achieve competitive advantage.
4. ANALYSIS
Analysis of Blue Ocean Strategy
Defining business strategy in an environment full of change must create innovations that have to consider three things: WHO, what and how [1]. Who is who, that is the target segmentation really wanted to reach, What is the value of what will be provided with such innovations, and How is how to create these innovations. Blue Ocean Strategy (BOS) is a strategic management process that is able to change the business paradigm in the face of competition. BOS is about how to master the market space that is not contested and thus the competition becomes irrelevant. Market free of competition is referred to as Blue Ocean or the deep blue while the competition is filled with Red Ocean. [9]
This study focuses on Blue Ocean Strategy for this strategy to balance between customer value and company profits are accommodated in business strategy. What I want to emphasize is what is needed by the broadcasting industry is innovation that creates value, not just innovation and out of the competition but more than that, how to create value for consumers of this industry that are not available from competitors. It is also to consider the sustainability of the broadcasting business in the long term, innovation and value that is created must consider economic factors and provitable. This means that businesses should strongly consider how innovation is done, the cost should remove it economically feasible and capable of generating long-term profitability. Here are the pictures that explain the relationship between innovation and the level of demand.
BOS Components Affecting Broadcasting Industries
By using the Blue Ocean Strategy in the broadcasting industry and view broadcast television competition conditions in Indonesia today, the following factors affecting adalahfaktor-competition television broadcasting industry in Indonesia:
1. Rating factor, is the number of figures produced in the form of assessment based on the number of audience ratings that can be achieved by a television station.
2. Broadcast coverage. Broadcast coverage area based on the scope of broadcast is broadcast as well as local and national broadcast network broadcasts.
3. Audience segmentation. Target audience is to be achieved by a television audience could be based on the grouping based on: gender (male / female), Age (Children, Youth and Adult), Socio-Economic Strata, and Programs (Information / News, Entertainment, Education).
4. Ad Rates based on total audience is usually found in what is the cost-per-audience. For example an event cost 20 million rupiah to get total audience of 200,000 viewers, the cost-per-audience generated is 1000 per-audience.
5. Level of Efficiency and Effectiveness of the ad. Party advertiser would take into account the level of efficiency and effectiveness of the ads that are installed.
6. Programs that appeal to audiences. Here the level of creativity is required so that the designer program broadcast audience feel fulfilled and satisfied with the design of the program offered and loyal audience will follow the next event.
7. Grouping of stations. Currently doing some television grouping (grouping) as a take-over (the takeover of ownership) or partnership relationship (partnership), or grouping of local tv network. The purpose of this grouping is to strengthen competitiveness, and enhance corporate efficiency.
Under the conditions of competition in the broadcasting industry in Indonesia, to implement the Blue Ocean Strategy is necessary strategic steps to move from the condition of the Red Ocean to Ocean Blue. Because it makes a strategy canvas work done kerangkah 4 steps toward the Blue Ocean Strategy, namely:
Eliminate:
- Program of Events that do not fit the target audience.
- Eliminate ad rates based on rating systems.
- Sale of advertising that is not appropriate segment (redundant).
Create:
- Index level of advertising success based on market conditions according to the target audience of local products.
- Inhouse Researcht and Development, a mixture of research programs and market research to assess the level of advertising success.
- Forecast Audience Information System that can predict the trend level audience with a variety of conditions that influence it.
- Moving to Digital Television Stations.
Reduce:
- Reduce dependency level rating by the rating companies.
- Reduce the production of an event that has been duplicated at another station.
- National Broadcasting reduced and more to create local-laden programs.
- Ads on your favorite shows with ads quota system.
Increase:
- Relationships with local TV production house and to form networks and create a virtual integration.
- Enhancing the Role of Research and Development Department to enhance continuous innovation and quality control programs.
- Cooperation with retail enterprises to get data on the impact of advertising marketing products directly.
Analysis of Strategic Planning / IT Broadcasting Industry
Mapping the BOS to the BSC
To align the IS / IT strategy with business strategy is necessary to understand first the relationship between the two in the broadcasting industry. In the context of the broadcast industry, information very important role in determining the trend and direction of broadcasting policy. Since the broadcast service industry is much influenced by his fondness and all present (trends and up to date). Therefore, the IS / IT strategy as part of supporting not only fixed it also functions as a determinant of policy.
IS / IT strategy within the broadcasting industry as well as in-drive directly by the business strategy. IS / IT strategy is expected to specify what information is needed to realize its business strategy in achieving its business objectives. At this stage of analysis and information system strategic planning information technology based on analysis of the broadcasting industry with his business strategy is based on the Balanced Scorecard method.
First time in the blue ocean strategy map balanced scorecard to the business strategy. The purpose of this mapping to obtain a clearer perspective of the financial perspective, customer, internal interlaboratory as well as business growth and learning. Because the results are mapped into four perspectives will provide a clearer picture now proceed with the mapping of the Balanced Scorecard. Mapping, this mapping will lead to the need for information systems and information technology due to business strategy has been compiled. The following table describing the mapping of the BOS to the BSC.
Financial Perspective of the Components of the BOS:
• With a competitive ad pricing in the long term increase potential advertising revenue.
• With the local advertising that is more adaptive then the potential for local advertisers will be absorbed and will provide financial income.
• With virtual integration, the market will be global and financially increase potential revenue.
• Implementation of Ad-impact index in real income will increase due to rate rises when the index card ad-impact advertising a product rises.
Customer Perspectives on the BOS Components
• By setting the segment on TV BOS customer is the target audience will create high loyalty. In terms of advertisers will benefit because the target market according to mean advertising that is placed will be effective.
• With the ad and local program audience readily accepted because of the social and cultural proximity. From the advertiser side adapted to the existence of local advertising that is placed into the advertising is effective because the message would be easier to.
• The Quota ads on each event will make the assurance of broadcast patterns resulting from the presence of the audience watching the ad will create a comfortable pattern. The advantages for advertisers, it's easier to plan their advertising budgets.
• With the research and development to every show that aired from the audience will create a sense of fulfillment diinginkan.Dari side events will further investigate the characteristics advertisers target their ads.
• The existence of virtual integration between local TV advertisers will facilitate the appropriate advertising to effectively target their market.
• The Ad-Impact Index for advertisers will be able to measure the extent to which the effectiveness of their advertising with their business growth.
• With the use of digital technology for the audience will give satisfaction to the quality of the transmitted broadcast. Likewise for the advertisers, their advertising material is delivered to audiences with maximum good and the digital ad serving results can be monitored by them.
Internal Business Process Perspective on BOS Components
• With the goal segementasi clear and consistent in terms of operational and creative processes, events and broadcast material will be more focused. The program will be flown either event, as well as the quality and quantity is reached.
• With local advertising creative process is ongoing, with activities in the department of production, especially the adaptation program and the future will continue to increase production parts can become profit centers in which their products are not only worn by the stations themselves can even spread to other TV.
• With the implementation of the operational part of the broadcast advertising quotas will remain intact with the broadcast format is always fixed. This will provide certainty about the duration of the broadcast and broadcast content more weight.
• The format of the broadcast equipment will also facilitate the implementation process tv network system in which the ad slots and a fixed duration of the event easier to organize and adapt the network stations to broadcast the format of each member of a TV network.
• broadcast programs that are not glued to the rating system will provide more flexibility to producers in producing the program. There was no effect of "moral hazard" in which broadcast programs that have a high rating in "genjot 'duration as possible to get as many sponsors that often result in imposition of creativity that will degrade the quality of programs.
• Creation of an organization close relationship between members of the TV company's network will facilitate in coordinating the program targets will be achieved and within ad management system administration. TV so that network members are far from Jakarta as the center of the transaction will gain market share.
• With a digital broadcast system will facilitate the integration of broadcast systems into a data base system broadcasts a vending system administration.
Learning and Growth perspective of the BOS components
• Blue Ocean Strategy With every employee will be required to have the ability to innovate and kreatitivitas and high productivity to produce the appropriate segmentation and target output is expected. Because of that training and education for employees is needed, especially with the advancement of digital technology every employee is required to master appropriate field.
• The work team will grow as a solid target employees focus on their creative qualities and ideals rather than on market appetite. The final result of the broadcast program product will be more weight even have value "corporate social responsibility" is an audience who watched the program is not fooled, there is an element of moral education and the story contained in the program to easily digested because there are elements of "local content".
• The process of creativity and idealism will continue to flow from each team member along with tertampungnya aspirations and their ideas in any of their works. The process of learning and development also occurs inside where the communication is established between team members will facilitate the transfer of knowledge and expertise of senior team members to a more junior on each of their activities.
5. CONCLUSION
Under these conditions the broadcasting industry with a very high level of competition required a breakthrough for this industry remain healthy and able to survive. Strategic Planning Information Systems / Information Technology with the approach of the Blue Ocean Strategy, Balanced Scorecard (BSC-BOS) answer the need for strategic planning of IS / IT in this industry. Integrated approach between business strategy Blue Ocean Strategy with the Balanced Scorecard to produce Strategic Planning / IT (PSSI), a comprehensive so suitable for use in TV broadcasting industry.
Results of the study concluded that innovation is a strategic factor in improving competitive advantage. In this study also found that the TV industry, industry players in Indonesia are stuck in a competition that "bleeding" due to measurement success factor in the size of their program's audience ratings. From the observation, rating has not shown the real truth about the success of a program both from advertisers and audience. In accordance with this Blue Ocean Strategy is one option to exit the business strategy of the condition. Formulation BOS get one of the components as a replacement solution that rating is called Ad-Impact Index is an index that indicates a qualitative measure of the influence of advertising that is placed on TV stations to target advertising such as sales increased, the level of consumer awareness rises and so forth. To measure the level of satisfaction is measured in qualitative audience is through surveys. The solution is integrated into the BSC to obtain an Information Systems Strategic Planning more focused, as well as a comprehensive and dynamic characteristics according to the TV.
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