scholarly journals Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Kartu Skor Berimbang

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Sri Laksmi Pardanawati ◽  
Rukmini Rukmini ◽  
Muhammad Luthfi Nur Fatyasin

ABSTRACT This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative descriptive approach, with a sample of 33 respondents. Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability. Data analysis techniques using multiple linear regression analysis. The research results partially obtained financial perspective variables partially affect the performance of PT Parama's company, customer perspective variables partially affect PT Parama's corporate performance, internal business process perspective variables partially affect PT Parama's company performance, growth perspective and learning variables influence partial to the company's performance of PT Parama. The results simultaneously obtained financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of the company PT Parama Keywords:Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective, corporate performance

2017 ◽  
Vol 13 (2) ◽  
pp. 19
Author(s):  
Margareta Risa Doppo ◽  
Tommy F. Lolowang ◽  
Lorraine W. Th. Sondak

This study aims to determine the Performance of Coconut Flour Industry in Kelurahan Sarongsong Satu, Kecamatan Airmadidi, Minahasa Utara Regency reviewed from Balanced Scorecard is a financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research was conducted at PT. Royal Coconut located in Kelurahan Sarongsong Satu Kecamatan Airmadidi Minahasa Utara Regency. This research will be conducted for 3 months from preparation until preparation of report, that is from February until month Mey 2017. Sources of data taken in this research are primary data and secondary data. Primary data is data that comes from the observation (observation) and interview (interview) with the leadership and a number of company employees. Secondary data is data obtained in the form of reports from other information sourced from literature and other information related to this writing. The method of analysis used in this research is Balanced Scorecard method that is financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research found that performance of Coconut Flour Industry PT. Royal Coconut Kelurahan Sarongsong One District Airmadidi Minahasa Utara Regency reviewed from Balanced Scorecad that financial perspective can be measured well and perfect for getting a profit every month.


Author(s):  
Dina Fitrianingrum ◽  
Sulastiningsih Sulastiningsih

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.


2021 ◽  
Vol 16 (1) ◽  
pp. 47-54
Author(s):  
Siti Kundariyah ◽  
Heru Kurnianto Tjahjono ◽  
Qurratul Aini ◽  
Winny Setyonugroho

Background: The rapid development of health services is a challenge for hospitals in facing the increasingly open and accessible competition. Good human resource management is needed to increase the productivity of an organization. One of the strategies to increase productivity and improve human resource management is to use an integrated and comprehensive employee performance measurement. This research measured employee performance using the Human Resources Scorecard (HRSC) approach based on several conditions. HRSC is a Balanced Scorecard with a Human Resources (HR) approach where Key Performance Indicators (KPI) are based on 4 (four) perspectives: Financial Perspective, Customer Perspective, Internal Business Process Perspective, and Learning and Growth Perspective. Method: This study used a quantitative approach with a cross-sectional survey research design. Data collection methods included questionnaires, document review, and Consensus Decision Making Group (CDMG). The research population was 256 employees of the ‘Aisyiyah Hospital Klaten.  Samples were determined using non-probability sampling technique with a purposive sampling method of 100 respondents. Results: The results showed that overall employee performance was good, with a score of 4.03. Based on Key Performance Indicators for each perspective, the internal business process perspective of employee performance was very good, with a score of 1.24. The financial perspective of employee performance was good with a score of 0.8, while the customer perspective of employee performance was good, with a score of 1.19. Finally, the learning and growth perspective of employee performance was good, with a score of 0.8. Conclusion: With the HRSC approach, the overall performance results of the ‘Aisyiyah Klaten Hospital employees were good.


2017 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Jumingan Jumingan

<p><em>The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, The</em><em>y</em><em> were expected could increase employee pr</em><em>o</em><em>ductivity and make production time more efficient so that able to increase service quality to customer.</em></p><p><em>The research is case study was applied on CV. Angkasa, Using descriptive methodology. Variables in this research using forth perspective in Balanced Scorecard are financial perspective, customer perspective, internal business process perspective, learning and growth perspective .</em></p><p><em>The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even</em><em> </em><em>though there were complaint of delay product’s distribution (3) ineff</em><em>ic</em><em>ien</em><em>c</em><em>y production time was reason of delay product’s distribution occurred (4) lower employee ethos was caused by lower company attention which had on impact to relationship between employee and manager that will affect employee productivity.</em></p>


2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Richardson Harjanto Nurdin

This research aims to find out how the company performance of PT. YYY can be measured and evaluated by using the balanced scorecard method. The research using the balanced scorecard method aims to evaluate four important perspectives at PT. YYY which includes financial perspective, internal business process perspective, customer perspective, and growth and learning perspective in the period of the year 2013 to 2017.


2019 ◽  
Author(s):  
Menik Meltra Putri ◽  
Siti Hajar Nurlaila

ABSTRACTThe purpose of this research is measurement strategy achievement of public education office of surabaya city using Balanced Scorecard as a measurement tool based on financial perspective, internal business process perspective, customer perspective, and learning and growth perspective. The research approach used is descriptive qualitative by using the method of observation and interview and then analyzed by giving an overview of the performance of the strategy undertaken and explain systematically. The stages of the analysis include weighting performance to measure the number of indexes, which consists of Major Performance Indicator Achievement Index (IKU), Strategic Target Value (NSS), Performance Perspective Value (NKP), Unit Performance Value (NKU).Keywords: Strategy achievement; Balanced scorecard; PerformanceABSTRAKTujuan dari penelitian ini adalah mengukur pencapaian startegi Dinas Pendidikan Kota Surabaya menggunakan Balanced Scorecard sebagai alat ukur berbasis strategis, meliputi financial perspectice, internal proses business perspective, customer perspective, serta learning dan growth perspectif. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan menggunakan metode studi observasi dan wawancara.Tahapan analisis yang dilakukan meliputi pembobotan kinerja untuk menilai besaran angka/indeks,yang terdiri dari; Indeks Capaian Indikator Kinerja Utama (IKU), Nilai Sasaran Strategis (NSS), Nilai Kinerja Perspektif (NKP), Nilai Kinerja Unit (NKU).Kata kunci: Pencapaian strategi; Balanced Scorecard; Kinerja


2021 ◽  
Vol 1 (1) ◽  
pp. 66-81
Author(s):  
Wahyuni Aminatun ◽  
Parno Parno ◽  
Angrum Pratiwi

The purpose of this study was to determine the performance assessment of Bank Mega Syariah with the Balanced Scorecard method. There are four aspects of assessment in the balanced scorecard, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive quantitative. The type of data is secondary, sourced from the Financial Statements and Annual Reports that have been published by Bank Mega Syariah. The data collection technique uses the documentation method from the official website of the Financial Services Authority, and the official website of Bank Mega Syariah. Data analysis technique is to calculate the score of each perspective, based on predetermined criteria. The results obtained from the analysis of the performance assessment of Bank Mega Syariah using the Balanced Scorecard method for the 2015-2019 period, for a financial perspective the NPF ratio shows a healthy predicate, the FDR ratio with a fairly healthy predicate, and an ROA ratio with a healthy predicate. healthy predicate, ROE ratio with fairly healthy predicate, BOPO ratio with very healthy predicate, and CAR ratio with very healthy predicate. For the customer perspective, it shows a decrease in Market Share and shows an increase in Customer Profitability. For the internal business process perspective, it shows an increase in Process Innovation and an increase in After Sales Service. For the learning and growth perspective, it shows a decrease in employee retention and shows an increase in employee productivity.Tujuan penelitian ini adalah mengetahui penilaian kinerja Bank Mega Syariah dengan metode Balanced Scorecard. Terdapat empat aspek penilaian dalam balanced scorecard, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Jenis data yaitu sekunder, yang bersumber dari Laporan Keuangan dan Laporan Tahunan yang telah dipublikasi oleh Bank Mega Syariah. Teknik pengumpulan data menggunakan metode dokumentasi dari website resmi Otoritas Jasa Keuangan, dan website resmi Bank Mega Syariah. Teknik analisis data yaitu dengan menghitung skor masing-masing perspektif, berdasarkan kriteria yang telah ditetapkan. Hasil yang diperoleh dari kajian analisis penilaian kinerja Bank Mega Syariah dengan menggunakan metode Balanced Scorecard periode 2015-2019, untuk perspektif keuangan pada rasio NPF menunjukkan predikat sehat, rasio FDR dengan predikat cukup sehat, rasio ROA dengan predikat sehat. predikat sehat, rasio ROE dengan predikat cukup sehat, rasio BOPO dengan predikat sangat sehat, dan rasio CAR dengan predikat sangat sehat. Untuk perspektif pelanggan menunjukkan penurunan Pangsa Pasar dan menunjukkan peningkatan Profitabilitas Pelanggan. Untuk perspektif proses bisnis internal menunjukkan peningkatan dalam Inovasi Proses dan peningkatan Layanan Purna Jual. Untuk perspektif pembelajaran dan pertumbuhan menunjukkan penurunan Retensi Karyawan dan menunjukkan peningkatan Produktivitas Karyawan.


2019 ◽  
Vol 2 (2) ◽  
pp. 228-244
Author(s):  
Marheni Marheni

The purpose of this study is to assess the quality of tertiary institutions from four perspectives, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective for IAIN Sheikh Abdurahman Siddik Bangka Belitung. Based on the discussion and analysis of the data it can be concluded that 1) based on a financial perspective shows that the growth of assets and leverage shows that there is a tendency for growth; 2) Based on the measurement of the Growth and Learning perspective (Learning and Growth) explained that workers, lecturers and employees have felt the management system at the university is good; 3) Based on the measurement of the Internal Business (Internal Business Process), universities make efforts to improve the quality of students; 4) Based on the perspective of the customer (Customer) the results show that students feel the service provided is good.     ABSTRAK  Tujuan penelitian ini adalah menilai mutu perguruan tinggi dilihat dari empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan bagi IAIN Syaikh Abdurahman Siddik Bangka Belitung. Berdasarkan pembahasan dan analisis data disimpulkan bahwa 1) berdasarkan perspektif keuangan menunjukkan bahwa pertumbuhan aset dan leverage menunjukkan adanya perkembangan yang cenderung meningkat; 2) Berdasarkan pengukuran perspektif Pertumbuhan dan Pembelajaran (Learning and Growth) dijelaskan bahwa  pekerja, dosen dan karyawan sudah merasakan sistem pengelolaan di universitas sudah baik; 3) Berdasarkan pengukuran Bisnis Internal (Internal Bussiness Process), perguruan tinggi melakukan upaya untuk meningkatkan mutu mahasiwa; 4) Berdasarkan perspektif Pelanggan (Customer) berupa hasilnya menunjukkan bahwa mahasiswa merasakan pelayanan yang diberikan baik.


2020 ◽  
Vol 3 (1) ◽  
pp. 82
Author(s):  
Arif Setiawan ◽  
Andry Arifian Rachman

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017


Author(s):  
Pompong Budi Setiadi ◽  
Ratna Ursula S ◽  
Sri Rahayu

The objective of research is to understand and to examine how good is the performance of BPR Dinar Pusaka at Sidoarjo based on the use of balanced scorecard approach, especially concerning with the measurement of performance with financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Method used in this research is quantitative data analysis. Result of calculation and analysis is then used as the base for decision-making or also as the reference in making conclusion whether the performance of bank management is good or not if measured using balanced scorecard approach. This position is supported by Dahlan and Siamat, Tawaf and Tjukria, P, Kaplan and Norton, Yuwono, Sukarno, and Ichsan, Ratnawati, Mulia, Sutrisno Hadi, Husien Umar, Mulyadi, and Suharsimi Arikunto. Pursuant to the result of research, the conclusion is made as following: (1) Financial perspective at BPR Dinar Pusaka is described by the increase of the ratios of asset quality and efficiency and the decline of the ratios of capitalization, rentability and liquidity. (2) Customer perspective at BPR Dinar Pusaka is explained by the increase of customer retention and customer profitability rates and the satisfaction of saving customers and credit customers, but with the decline of customer acquisition. (3) Internal business process perspective at BPR Dinar Pusaka is indicated by the increase of receivable circulation rate, the improved timings for credit service process and saving service process, and the reduced level of  uncollected receivable risk. (4) Learning and growth perspective at BPR Dinar Pusaka is reflected by the increase of employee training rate and employee satisfaction rate but with the decline of employee productivity rate.


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