scholarly journals Company performance measurement applying balanced scorecard approach

2019 ◽  
Vol 3 (1) ◽  
pp. 7-13
Author(s):  
Luh Kadek Budi Martini ◽  
Ida Bagus Raka Suardana
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Employee Productivity ◽  
Company Performance ◽  
Balance Scorecard ◽  
Productivity Level ◽  
Know How ◽  
Financial Perspective ◽  
Cycle Efficiency ◽  
Corporate Government

This research was intended to know how the performance of corporate government (BUMN) in Bali on period 2014-2016. It was reviewed from balance scorecard perspective. It was for to the detection and measures performance. The research concluded (1) the performance was reviewed from financial perspective maximal yet. Due to still found ratios fluctuations, only cash ratio that experience enhanced (2) the performance has been reviewed from non-financial perspective was good perspective (maximal). It was seen from perspective of customer and employee, average achieve satisfied criteria, from average employee productivity level experiences enhanced and from value side manufacturing cycle efficiency more than one.

scholarly journals Pengukuran Kinerja dengan Metode Balance Scorecard pada Perusahaan Printpro

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Yuniaristanto ◽  
Irfan Hilmi Hamdani ◽  
Niken Aristyawati ◽  
Galuh Qodrina
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Success Factor ◽  
Company Performance ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Critical Success ◽  
Key Performance Index ◽  
A Value ◽  
Financial Perspective

<em>Performance measurement required by each company to conduct an evaluation of various aspects in order to improve the quality and increase the profit of the company. Performance measurement on Printpro done using the Balanced Scorecard method outlined in the Critical Success Factor or Key Performance Index. As for the weighting of each of these perspectives using Paired comparisson. Of the votes obtained some aspects that increase, constant and decreasing. For increased aspect is learning and growth perspective of the year 2014 amounted to 0.334 into 0.418 in 2015. While the constant perspective is the perspective of the customer from 2014 to 2015 is at a value of 0.84. And for the financial perspective of 2014 decreased by 0.835 into 0.752 in 2015, while the internal business perspective also declined from 0.17 in 2014 to 0.08 in 2015</em>

ANALISIS BALANCE SCORE CARD SEBAGAI SUATU ALAT PENGUKURAN KINERJA PERUSAHAAN (Studi Kasus pada PT. Sierad Produce Tbk.)

2019 ◽  
Vol 7 (01) ◽  
pp. 61
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Balanced Scorecard ◽  
Organizational Innovation ◽  
Research Result ◽  
Company Performance ◽  
Balance Scorecard ◽  
Financial Perspective ◽  
Top Managers ◽  
Business Perspective ◽  
Customer Perspective ◽  
Operational Activity

   Information technology era forces a company to find out and to make use new ways to win competition. One of the way that company can go through the competition is to emprove the company performance. Company performance can only be done if the level of the company’s performance in the past and currently known clearly. Analyzing tool which determine the level of company performance is balance scorecard analysis. Balanced scorecard is interpreted as a set of measurement which shows the pictures of the business in brief but comprehensive to the top managers. Balanced scorecard covers the standard criterias of financial describes the actionwhich has been carried out for customer satisfaction, internal process, organizational innovation and the improvements of measurement of operational activity as a trigger of financial performance in the future. In this research, there are four perspective of balanced scorecard searched, which consists of financial perspective, customer perspective, internal business perspective, and also learning and growth perspective. Based on the results of th e research carried out at PT Sierad Produce Tbk, the writer concludes that the arrangement and the implementation of the balance scorecard have been done well because the achievement of the performance on KPI (key performance indicators) has been reached in general eventhough the achievement is not 100%. Based on the evaluation of the research result, the writer suggest to always keep controlling of balance scorecard and also on the achievement target of aech perspective. The controller should handle soon if there is any deviation infraction on balance scorecard implementation. Keywords : Balanced scorecard, financial perspective, customer perspective, internal business perspective, also learning and growth perspective.

scholarly journals PERFORMANCE MEASUREMENT OF "SAHABAT" COFFEE INDUSTRY IN LUBUKLINGGAU: APPLICATION OF BALANCED SCORECARD (BSC)

2017 ◽  
Vol 16 (2) ◽  
pp. 177-190
Author(s):  
Wiwik Aspriyati ◽  
Apri Andani ◽  
Ketut Sukiyono
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Employee Productivity ◽  
Company Performance ◽  
Financial Perspective ◽  
The Future ◽  
Marketing Area ◽  
Process Perspective ◽  
Internal Business Process ◽  
Ground Coffee

The purpose of this research is firstly to measure the company performance of Ground Coffee Sahabat viewed from the perspective of finance, customers, internal business processes, learning and growth. Second to recommend strategies that should be applied in the future. The method used is Balanced Scorecard (BSC), by measuring equally financially and non-financially, divided into four perspectives: financial, customer, internal business processes, learning and growth. The results showed that the company performance of Ground Coffee Sahabat based on financial perspective is good with the number of score 4, the perspective of the customer category good with the number of score 1, internal business process perspective in the category of good with a score of 5, and learning and growth perspective also in good category with score 1. Overall the performance of this company can be said good with the overall weighting value of 0.7 and is on the scale of business "good". In the future strategy recommendations, the company further improves financial performance in generating profits, increasing sales, providing better service to customers, expanding the marketing area, expanding the form of cooperation with suppliers, increasing production numbers, better able to retain employees, and improve employee productivity. Keywords: Corporate Performance, Balanced Scorecard (BSC), Strategy

scholarly journals PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Yulaikah Yulaikah ◽  
Sri Ayem
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Financial Management ◽  
Balance Scorecard ◽  
Budget Planning ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process ◽  
Analysis Of Performance

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

scholarly journals Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard

2019 ◽  
pp. 519
Author(s):  
Pande Made Hierra Andira Sari ◽  
I Ketut Suryanawa
Keyword(s):  
Balanced Scorecard ◽  
Simple Random Sampling ◽  
Employee Productivity ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Analysis Technique ◽  
Business Perspective ◽  
Customer Perspective ◽  
Number Of Customers

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction. Keywords: Performance assessment, balance scorecard.

scholarly journals PERFORMANCE MEASUREMENT ANALYSIS USING BALANCE SCORECARD IN dr. H. SOEWONDO KENDAL HOSPITAL

2021 ◽  
Vol 10 (1) ◽  
pp. 71-81
Author(s):  
Yollanda Lakshinta Harningrum ◽  
Mimin Nur Aisyah
Keyword(s):  
Performance Measurement ◽  
Descriptive Analysis ◽  
Case Study Research ◽  
Hospital Performance ◽  
Balance Scorecard ◽  
Quantitative Descriptive Analysis ◽  
Financial Perspective ◽  
Measurement Analysis ◽  
Process Perspective ◽  
Quantitative Descriptive

Abstrak: Analisis Pengukuran Kinerja Dengan Pendekatan Balance Scorecard di RSUD dr. H. Soewondo Kendal. Tujuan penelitian ini adalah untuk mengevaluasi kinerja RSUD dr. H. Soewondo Kendal dengan menggunakan Balance Scorecard (BSC). Penelitian ini merupakan penelitian studi kasus dengan menggunakan teknik analisis deskriptif kuantitatif. Sampel penelitian berjumlah 180 responden yang terdiri dari 94 pasien/ keluarga pasien dan 86 karyawan rumah sakit. Data dikumpulkan melalui metode dokumentasi dan kuesioner. Hasil penelitian menunjukkan bahwa: (1) Perspektif keuangan menunjukkan kinerja sangat-sangat baik mencapai skor 13 dari 15 (86,6%); (2) Perspektif pelanggan menunjukkan kinerja baik mencapai skor 10 dari 14 (71,42%); (3) Perspektif proses bisnis internal menunjukkan kinerja yang cukup mencapai skor 5 dari 10 (50%); dan (4) Perspektif pembelajaran dan pertumbuhan menunjukkan kinerja baik mencapai skor 8 dari 13 (61,54%). Secara keseluruhan, kinerja RSUD dr. H. Soewondo Kendal dinilai baik dengan skor 36 dari 52 (67,17%).Kata kunci: Pengukuran Kinerja, Balance Scorecard, Kinerja Rumah SakitAbstract: Performance Measurement Analysis Using Balance Scorecard in dr. H. Soewondo Kendal Hospital. The purpose of this study is to evaluate the performance of RSUD dr. H. Soewondo Kendal by using the Balance Scorecard (BSC). This research is a case study research using quantitative descriptive analysis techniques. The research sampels included 180 respondents consisting of 94 patients’ / patients' families and 86 hospital employees. Data was collected through documentation and questionnaire methods. The results show that: (1) Financial perspective shows a very very good performance reaching a score of 13 out of 15 (86.6%); (2) The customer perspective shows good performance reaching a score of 10 out of 14 (71.42%); (3) Internal business process perspective shows sufficient performance to reach a score of 5 out of 10 (50%); and (4) Learning and growth perspective shows good performance reaching a score of 8 out of 13 (61.54%). Overall, the performance of RSUD dr. H. Soewondo Kendal was rated as good with a score of 36 out of 52 (67.17%).Keywords: Performance Measurement, Balance Scorecard, Hospital Performance

scholarly journals ANALISIS KINERJA MANAJEMEN BERDASARKAN BALANCED SCORECARD

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

<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>

scholarly journals COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

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

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.

scholarly journals Realtionships between Fiancial and Learning and Growth Perspectives in BSC

2017 ◽  
Vol 65 (6) ◽  
pp. 1841-1850
Author(s):  
Ilona Berková ◽  
Markéta Adamová ◽  
Kristýna Nývltová
Keyword(s):  
Czech Republic ◽  
Balanced Scorecard ◽  
Small Businesses ◽  
Quantitative Research ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Company Performance ◽  
Strategy Formulation ◽  
Financial Perspective ◽  
Medium Enterprises

Balanced Scorecard (BSC) is one of the methods for measuring of the company’s performance, strategy formulation and subsequent management leading to improving competitiveness. Nowadays company performance has an important role because the competitive environment is much more changeable and more difficult to predict because of the influence of globalization. BSC is worldwide used both in large, medium and small businesses regardless of the field of business. According to Knápková, Homolka and Pavelková (2014), this model is used only by 13 % of the enterprises in the Czech Republic. BSC monitors business performance from four perspectives: Financial, Customer, Internal Process, Learning and Growth. The main aim of this paper is to verify whether there is a correlation between Learning and Growth and Financial perspective. Data were obtained from the database Albertina Gold and from quantitative research in companies in 2015. As sample small and medium enterprises in Czech Republic were chosen by random selection. Data were analysed by using regression analysis. Based on the analysis the dependence of some financial indicators on the attitude of the company to the risk and on long‑term or short‑term orientation was proved. BSC is spread in 30 – 50 % companies all over the word, in Australia this method is used even in 88 % companies (Al Sawalqa, Holloway and Alam, 2011). Due to proven dependence it would be appropriate to raise Czech companies’ awareness of advantages of this method.

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