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

THE BALANCED SCORECARD METHOD FOR ASSESSING COMPANY PERFORMANCE (Case Study at PT Salatiga State Electricity Company)

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Wikan Budi Utami ◽  
Iin Emy Prastiwi ◽  
Suhesti Ningsih
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Sampling Procedure ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Process Perspective ◽  
Quantitative Descriptive ◽  
Internal Business Process

This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study. Keywords: balanced scorecard, company 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 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 Analisis Kinerja Perusahaan CV. Bali Indah dengan Metode Balanced Scorecard

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
PS. Saraswati ◽  
DP. Darmawan ◽  
K Suamba
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Employee Satisfaction ◽  
Customer Acquisition ◽  
Company Performance ◽  
Satisfaction Index ◽  
Total Debt ◽  
Financial Perspective ◽  
Process Perspective ◽  
Internal Business Process

ABSTRACTANALYSIS OF COMPANY PERFORMANCE OF CV. BALI INDAHWITH BALANCED SCORECARD METHODBusiness competition has raised the work standard in various dimensions suchas quality, cost, and smooth operation. The challenge caused by the increasingcompetition is that companies or institutions will do anything that is consideredimportant for strategic competitiveness and overall business improvement. That is,companies will always compete to attract customers by offering various facilities atcompetitive prices. This situation will obviously encourage the management to makecertain strategies in order to win the competition and achieve companies ultimategoals. This study entitled "Analysis of Company Performance of CV. Bali Indah withBalanced Scorecard method. The company's performance is looked from fourperspectives of Balanced Scorecard namely financial perspective, customer, internalbusiness processes, learning and growth. The aim of this study is to analyze theperformance of CV. Bali Indah based on the four perspectives of the BalancedScorecard.The Performance of CV. Bali Indah from a financial perspective in this studywere assessed using Liquidity Ratio (current ratio and quick ratio), ProfitabilityRatio (net profit margin, return on assets and return on equity), Solvency Ratio (totalasset to debt ratio and networth to debt ratio), Leverage ratio (total debt total assetsratio and total debt to equity ratio) and Activity Ratio (total assets turn over). Theperformance of costumer perspective used the customer acquisition and customersatisfaction index. Internal business process performance was assessed by usingManufacturing Cycle Effectiveness (MCE). The performance assessment of learningand growth perspective was done by assessing the capability of employees bymeasuring employee productivity and employee satisfaction index. Based on the study findings, it can be concluded that CV. Bali Indah fromFinancial Perspective of the year 2011-2014 is rated good. From the customerperspective, customer acquisition fluctuated and customer satisfaction index resultsarevery good (customers were satisfied with their transactions with CV. Bali Indah).Assessment on internal business process perspective by assessing product ordertransaction using Cycle Manufacturing Effectiveness is rated good. Product ordertransaction has run effectively.In term of learning and growth perspective, employeeproductivity fluctuated from 2011-2014 and the employee satisfaction index result isgood (employees are satisfied with their employment in CV. Bali Indah)Key Words: Balanced Scorecard, Financial Perspective, Customer Perspective,Internal Business Process Perspective and Learning and Growth Perspective.

scholarly journals Analysis of Company Performance Measurement using the Balanced Scorecard Method

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

scholarly journals The Application of Balanced Scorecard Approach as the Yardstick of Bank Performance Assessment

2021 ◽  
Vol 1 (2) ◽  
pp. 24-43
Author(s):  
Pompong Budi Setiadi ◽  
Ratna Ursula S ◽  
Sri Rahayu
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Circulation Rate ◽  
Service Process ◽  
Employee Productivity ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective ◽  
Asset Quality ◽  
Internal Business Process

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.

scholarly journals EVALUASI KINERJA PT. PINDAD (PERSERO) DENGAN BALANCED SCORECARD (Studi Kasus Pada PT. Pindad (Persero)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Diah Andari
Keyword(s):  
Business Process ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Profit Margin ◽  
Financial Perspective ◽  
Net Profit ◽  
Customer Perspective ◽  
Equity Ratio ◽  
Process Perspective ◽  
Internal Business Process

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kinerja PT. Pindad (Persero) menggunakan Balanced Scorecard, yaitu terkait kinerja perusahaan dalam perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan pembelajaran dan pertumbuhan. Untuk Perspektif Keuangan, kinerja organisasi sudah baik, tetapi ada beberapa indikator yang realisasinya belum sesuai dengan target yang ditetapkan oleh organisasi, seperti net profit margin, debt equity ratio, dan cash ratio. Evaluasi pada Perspektif Pelanggan ditinjau dari perspektif pelanggan menunjukkan bahwa kinerja organisasi telah baik yang dapat dilihat dari pencapaian target yang telah ditetapkan oleh organisasi. Untuk evaluasi Perspektif Proses Bisnis Internal, kinerja organisasi sudah baik sebagaimana dilihat dari tercapainya target-target yang sudah ditetapkan oleh organisasi. Tindak lanjut terhadap fraud dan jumlah kasus pending selanjutnya perlu dilakukan dan disiasati lebih awal sebelum penyimpangan tersebut mengakibatkan kerugian dikemudian hari karena akan secara signifikan mempengaruhi kelangsungan bisnis perusahaan. Evaluasi Pembelajaran & Pertumbuhan Perspektif juga menunjukkan kinerja pertumbuhan yang telah baik itu dapat dilihat dari pencapaian target yang telah ditetapkan target oleh organisasi.Kata kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Belajar Internal & Perspektif Pertumbuhan ABSTRACTThis study aimed to evaluate the performance of PT. Pindad (Persero) using the Balanced Scorecard, which is related to the performance of companies in the financial perspective, customer perspective, internal business processes, and learning and growth. For the Financial Perspective, the organization's performance has been good, but there are some indicators that realization is not in accordance with the targets set by the organization, such as the net profit margin, debt equity ratio and cash ratio. Evaluation on Customer Perspective viewed from the perspective of customers shows that organizations have good performance that can be seen from achieving the targets set by the organization. For the evaluation of Internal Business Process Perspective, the organization's performance has been good, as seen from the achievement of the targets set by the organization. Follow-up of the fraud and the number of cases pending further needs to be done and to be handled early before the irregularity resulting in losses in the future because it will significantly affect the company's business continuity. Evaluation of Learning & Growth Perspective also showed growth performance has been good it can be seen from the achievement of the targets set by the target organization.Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning & Growth Perspective.

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

Telaah Bisnis ◽  
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.

scholarly journals The Effect of Balanced Scorecard Measurement of Financial Perspective, Customers, Internal Business Processes, Learning and Growth on Company Performance

2019 ◽  
Vol 4 (2) ◽  
pp. 197-209
Author(s):  
Suprihati Suprihati
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
P Value ◽  
Company Performance ◽  
Financial Perspective ◽  
Analysis Technique ◽  
Customer Perspective ◽  
Process Perspective

The purpose of this study was to determine the effect of partial and simultaneous financial perspectives, customer perspectives, internal business perspectives and growth and learning perspectives on the performance of Parama Indonesia Inc., with a sample of 33 respondents. The data analysis technique uses multiple linear regression analysis. From the partial results, it is known that the financial perspective variable has a tcount of 2.677 greater than t table of 2.048 with a significance value of 0.012 <0.05; this means that the financial perspective has a partial effect on the performance of the Parama Indonesia Inc. The customer perspective variable has a t value of 3.401 greater than t table of 2.048 with a significance value of 0.002 <0.05; this means that the customer's perspective has a partial effect on the performance of the Parama Inc Indonesia Inc. The internal business process perspective variable has a calculated value of 2.461 greater than t table of 2.048 with a significance value of 0.020 <0.05; this means that the perspective of internal business processes has a partial effect on the performance of Parama's Indonesia Inc. The variable perspective of growth and learning has a t value of 2.362 greater than t table of 2.048 with a significance value of 0.025 <0.05; meaning that the growth and learning perspective has a partial effect on the performance of Parama's Indonesia Inc. Simultaneous results obtained Fcount value of 33,957> Ftable (2,71) with a probability of 0,000 (p value <0,05). This means financial perspective, customer perspective, internal business perspective, learning and growth perspective simultaneously affect the performance of Parama's Indonesia Inc.

scholarly journals ANALISIS PENGUKURAN KINERJA KOPERASI SYARIAH BERDASARKAN BALANCED SCORECARD (STUDI PADA KOPERASI SYARIAH BAITURRAHMAN BANDA ACEH)

2019 ◽  
Vol 4 (3) ◽  
pp. 532-546
Author(s):  
Hanif Syah Reza Funna ◽  
Suazhari Suazhari
Keyword(s):  
Balanced Scorecard ◽  
Business Processes ◽  
Innovation Process ◽  
Poor Performance ◽  
Employee Productivity ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Operating Process ◽  
Process Perspective ◽  
Data Documentation

This study aims to determine the performance of Baiturrahman Sharia Cooperative based on the balanced scorecard method. This research is descriptive with the method of collecting data documentation, interviews, and questionnaires. The analysis used is the Balanced Scorecard analysis. The respondents in this study were 93 cooperative members and 14 cooperative employees. Based on the results of the study using the balanced scorecard, the financial perspective obtained values in each ratio, namely the current ratio of 25, Total Debt to Total Asset Ratio of 0, and Return On Asset of 25 which showed poor performance in the cooperative financial perspective. In the customer perspective, customer retention has increased by 24%, the level of customer acquisition has increased by 10%, as well as the level of customer satisfaction which has a score of 4.0 which shows good customer performance. In the perspective of internal business processes, the innovation process gets a score of 4.6, the operating process gets a score of 4.7, and good after-sales service shows the performance of a good internal business process perspective. In the perspective of learning and growth, employee productivity increases, the results of employee retention indicate that the company can hold employees accountable, and employee satisfaction which scores 4.6 which shows performance in the perspective of good cooperative learning and growth. Overall, the four perspectives show good categories except in a financial perspective.

Sign in / Sign up

Export Citation Format

Share Document