ANALISIS PENGUKURAN KINERJA PT X DENGAN PENDEKATAN BALANCE SCORE CARD
DOI:
https://doi.org/10.35968/jbau.v5i2.443Abstract
The Balanced Score Card method is used to measure company X's performance in terms of fourperspectives; financial, customer, business operational, learning and growth. Primary data are used forcustomer perspectives, operational and business, learning and growth. Whereas the financial perspectiveuses secondary data; audited financial statements. The presentation technique uses descriptive analysis, thedata collected is processed and analyzed quantitatively through answer by Likert scale. A bit for the financialperspective through financial ratios. The results showed that company performance differed for eachperspective.Keywords: Balanced Score Card, financial, customer, business operational, learning and growth perspectiveReferences
Devani dan Setiawan. 2015. Pengukuran
Kinerja Perusahaan dengan
Menggunakan Metoda Balanced
Scorecard. Jurnal Sains, Teknologi dan
Industri, Vol. 13, No.1, pp.83-90
Ekmekçi, Yeter Aytül Dağlı. 2014.
Implementing of Balanced Scorecard:
Sample of Turkish Republic Ministry
of Youth and port. Procedia-Social and
Behavioral Sciences 150 pp 754 –
Kusmayadi, Dedi. 2009. Pengukuran Kinerja
dengan Balanced Scorecard: Kajian
Teoritis danEmpiris. Jurnal Akuntansi
FE Unsil. Vol. 4, No. 1. pp 536-543
Kalender, Zeynep Tuğçe dan Vayvay, Özalp.
The Fifth Pillar of the Balanced
Scorecard: Sustainability. ProcediaSocial and Behavioral Sciences 235 pp
–83
Mile, Yuldi. 2011. Pengaruh Perspektif
Keuangan dan Pembelajaran terhadap
Kinerja manajer Perusahaan Asuransi.
Jurnal Ekonomi Bisnis. Tahun 16, No.
pp 36-43
Robert S. Kaplan. 2010. Conceptual
Foundations of the Balanced
Scorecard. Working Paper. Harvard
Business School.
Sharma, A. 2009. Implementing Balance
Scorecard for Performance
Measurement. The Icfai University
Journal of Business Strategy. Vol. 6,
No. 1, pp: 7-16.
Sukma, N.P danKomang Ayu Krisnadewi.
Penilaian Kinerja Berbasis
Balanced Scorecard pada Bank Utama.
EJurnal Akuntansi Universitas
Udayana.. Vol5 No.2, pp. 497-515.
