PENERAPAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT POS INDONESIA CABANG KUTACANE

The purpose of this study was to determine how the application of financial performance with the balanced scorecard approach at PT Pos Indonesia Kutacane. This research uses descriptive methods with qualitative data and quantitative data. Data analysis techniques were performed using validity and reliability tests, by looking at fact data from the company based on each perspective-perspective contained in the belenced scorecard, namely: financial perspective, customer perspective, internal business process perspective, and growth perspective and learning. The results of the study at PT Pos Indonesia Kutacane Branch showed that financial performance showed poor conditions in the period 2016 to 2018 as measured by the ratio used, the performance of the customer perspective had done various things to provide good service to customers, the performance of the process perspective Internal business which includes innovation and observation of employees shows good results, and performance on the growth perspective and lessons from observations of employee capability and employee satisfaction show good results.

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Pengukuran Kinerja Perusahaan Pada Pt. Yyy Dengan Menggunakan Metode Balanced Scorecard

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i3.4974 ◽

2019 ◽

Vol 3 (3) ◽

Author(s):

Richardson Harjanto Nurdin

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Company Performance ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

Year 2013

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.

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Penilaian Kinerja Bank Mega Syariah Dengan Metode Balanced Scorecard Periode 2015-2019

Etihad: Journal of Islamic Banking and Finance ◽

10.21154/etihad.v1i1.2945 ◽

2021 ◽

Vol 1 (1) ◽

pp. 66-81

Author(s):

Wahyuni Aminatun ◽

Parno Parno ◽

Angrum Pratiwi

Keyword(s):

Performance Assessment ◽

Business Process ◽

Balanced Scorecard ◽

Financial Services ◽

Annual Reports ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

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.

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Analysis of Company Performance Measurement using the Balanced Scorecard Method

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v3i1.22810 ◽

2020 ◽

Vol 3 (1) ◽

pp. 82

Author(s):

Arif Setiawan ◽

Andry Arifian Rachman

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Company Performance ◽

The Balanced Scorecard ◽

Water Company ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

Regional Water

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

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IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21817 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Brenda M L Kawatu ◽

Nadiya R Tamaka ◽

Lady D Latjandu

Keyword(s):

Performance Assessment ◽

Performance Appraisal ◽

Business Process ◽

Balanced Scorecard ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

A Company

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

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Lembaga Keuangan Mikro Adat Sebagai Penggerak Perekonomian Desa Lambing

WIDYA MANAJEMEN ◽

10.32795/widyamanajemen.v2i2.878 ◽

2020 ◽

Vol 2 (2) ◽

pp. 55-68

Author(s):

Putu Krisna Adwitya Sanjaya ◽

Made Heny Urmila Dewi

Keyword(s):

Rural Communities ◽

Business Process ◽

Balanced Scorecard ◽

Microfinance Institutions ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Quantitative Descriptive ◽

Internal Business Process

This study aims to analyze the performance of Lambing Badung Regency customary microfinance institutions which are assessed from four perspectives, namely: (1) financial perspective, (2) customer perspective, (3) internal business process perspective, and (4) learning and growth perspective. This study is a type of quantitative descriptive study that explains the performance of customary microfinance institutions in 2017 - 2019. Data are collected using questionnaires, documentation, and interviews which are then analyzed using the balanced scorecard approach. This study found the fact that the performance of Lambing indigenous microfinance institutions based on four perspectives: (1) the overall finance is in the healthy category, (2) the overall customer is in a good category, (3) the internal business process is classified as efficient, and (4) learning and growth as a whole are in a good category. By having a good performance, this institution is expected to be more developed and of course, with the development of customary microfinance institutions, the economy in the area will also be increasingly stretched which can become a pillar driving the economy so that there is an acceleration of the welfare of rural communities.

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Analisis Kinerja Pegawai melalui Pendekatan Balanced Scorecard pada Kantor Sekretariat Daerah Kota Depok

Telaah Bisnis ◽

10.35917/tb.v17i1.42 ◽

2017 ◽

Vol 17 (1) ◽

Author(s):

Astri Susana Maharani ◽

Ignatius Jeffrey ◽

Augustina Kurniasih

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Business Processes ◽

Standard Operating Procedure ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Standard Operating ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

This study aims to analyze the performance of employees through the Balanced Scorecard approach consisting of four perspectives: financial, customer, internal business processes, and learning and descriptive growth perspective. The method used is literature search on a budget document called Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) or Government Performance Accountability Report, of Regional Secretariat office Depok in 2012-2013. The budget document was prepared in April 2014 for the financial perspective, while the other three perspectives were made through questionnaires completed by 30 respondents from the work partners of Regional Secretariat Office of Depok City. While the questionnaires for internal business process perspective, and learning and growth perspective were filled out by 129 respondents from the employee of Regional Secretariat Office of Depok City. These questionnaires were prepared within the period of March-September 2014. Likert scale was used for variable measurement where a score of 1 was the lowest value and the highest value was a score of 5. Hypothesis testing was done by assessing the results of the answers on the understanding of work partners and employees, by understanding the value of the percentage. The result showed that the performance of the financial perspective was very good, and the performance of employees through customer perspective indicated employees produce services in accordance with their duties and functions was also very good, which was showed by as much as 85.65% of respondents agreed. Moreover, the internal business process perspective showed employee produces services in accordance with the Standard Operating Procedure (SOP) as well as the result of learning and growth perspective were very good, with the results of as much as 89.14% and 91.59% of respondents agreed, respectively. These perspectives, hopefully will generate Balanced Scorecard framework that in turn, will provide inputs for the development of Human Resources (HR) at the office of the Regional Secretariat Depok.

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ANALISIS KINERJA ORGANISASI BERBASIS BALANCED SCORECARD PADA PERUSAHAAN JASA TRAVEL SHUTTLE DI KOTA BANDUNG

AdBispreneur ◽

10.24198/adbispreneur.v3i2.18357 ◽

2019 ◽

Vol 3 (2) ◽

pp. 101

Author(s):

Bambang Hermanto ◽

Rivani .

Keyword(s):

Performance Appraisal ◽

Balanced Scorecard ◽

Secondary Data ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process ◽

The City

ABSTRACTThis research was conducted with a main objective to analyze the performance of Citi Trans Travel Company in Bandung by using the Balanced Scorecard concept. Balanced Scorecard-based performance appraisal is basically a performance evaluation using an integrated four main perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspectives.The research method used in this research was the case study with the type of research was descriptive analytic study. Object taken in this research was Citi Trans Travel Company in the city of Bandung. Data used both primary and secondary data. For the validity of the data, this study used triangulation techniques, both sources and data collection techniques.The conclusion of performance appraisal of Citi Trans based on Balanced Scorecard which measured by 4 dimensions was all those 4 dimensions were on “Good” categorize, with the highest total of score was Customer Dimension, and the lowest total of score was Financial Dimension. This showed us that Citi Trans had put the customer satisfaction as their company main priority. However Citi Trans needed put more attention on their level of cost efficiency without sacrificed their product or service quality. ABSTRAKPenelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Perusahaan Travel CitiTrans di Bandung dengan menggunakan konsep Balanced Scorecard. Penilaian kinerja berbasis Balanced Scorecard pada dasarnya adalah evaluasi kinerja menggunakan empat perspektif utama yang terintegrasi, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan.Metode penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan jenis penelitian deskriptif analitik. Objek yang diambil dalam penelitian ini adalah Perusahaan Perjalanan CitiTrans di kota Bandung. Data menggunakan data primer dan sekunder. Untuk validitas data, penelitian ini menggunakan teknik triangulasi, baik sumber dan teknik pengumpulan data.Kesimpulan penilaian kinerja Citi Trans berdasarkan Balanced Scorecard yang diukur oleh 4 dimensi adalah keempat dimensi tersebut berada pada kategori “Baik”, dengan total skor tertinggi adalah Dimensi Pelanggan, dan total skor terendah adalah Dimensi Keuangan. Ini menunjukkan kepada kami bahwa Citi Trans telah menempatkan kepuasan pelanggan sebagai prioritas utama perusahaan mereka. Namun, Citi Trans perlu lebih memperhatikan tingkat efisiensi biaya mereka tanpa mengorbankan kualitas produk atau layanan mereka.

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Analisis Pengukuran Kinerja Menggunakan Metode Balanced Scorecard pada PT.Bahtera Utama

Binus Business Review ◽

10.21512/bbr.v6i1.1438 ◽

2015 ◽

Vol 6 (1) ◽

pp. 35

Author(s):

Erwin Erwin ◽

Hartiwi Prabowo

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Product Distribution ◽

Employee Productivity ◽

Strategic Objectives ◽

The Balanced Scorecard ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

This research was conducted in PT.Bahtera Utama by measuring performance using the Balanced Scorecard as measured through four perspectives, that is financial perspective, the customer perspective, internal business process perspective, and learning and growth perspective. The purpose of this study was to measure the performance with balanced scorecard, analyze and recommend the results to the company. The research method used is a case study and survei methods with descriptive research. The results of this study indicate that the performance of the financial perspective quite good includes the profits, revenue, productivity, and the short term liabilities have not been able to be achieved as expectations. For Customer perspective, the performance of the companies is very good where customer satisfaction and loyalty must be maintained, for the continuation of the order. For Internal Business Process perspective, the company's performance in terms of both innovation and quality of products are very good, but in the time of processing product distribution is average and company has been able to fix it with the strategic objectives effectively and efficiently. For learning and growth perspective, the performance is good at all points but in the employee productivity and commitment, the targets have not been able to be achieved and the application of the information technology is very good. Overall assessment of performance on the PT.Bahtera Utama is good with the score of 4.29.

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Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v3i1.173 ◽

2016 ◽

Vol 3 (1) ◽

pp. 11-22

Author(s):

Dina Fitrianingrum ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Customer Satisfaction ◽

Organizational Development ◽

Business Process ◽

Balanced Scorecard ◽

Research Use ◽

Financial Perspective ◽

Employees Satisfaction ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

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.

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ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

Jurnal Bisnis dan Manajemen ◽

10.20961/jbm.v15i1.4114 ◽

2017 ◽

Vol 15 (1) ◽

pp. 45

Author(s):

Jumingan Jumingan

Keyword(s):

Business Process ◽

Balanced Scorecard ◽

Employee Productivity ◽

Business Growth ◽

Production Time ◽

Financial Perspective ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The purpose of the research was to help CV. Angkasa manager in measuring business growth level and increasing capability and also commitment personal, They were expected could increase employee productivity and make production time more efficient so that able to increase service quality to customer.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 .The results showed (1) financial on CV. Angkasa was good, (2) most of customer’s were satisfied on its product’s even though there were complaint of delay product’s distribution (3) inefficiency 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.

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